Company profile

Billing System Corporation

EDINET
E05741
Securities
3623
Industry
Information & Communication
Latest annual securities report
2026-03-23 Annual Securities Report PDF HTML
Latest financial report
2026-08-13 Semiannual Securities Report PDF HTML
Latest filing
—
Compare this company

Industry position

Information & Communication

View details
Profitability Above average Current Top 37% 5-year trend Improving
Financial strength Weak Based on Equity ratio Current Bottom 2% 5-year trend Broadly stable
Growth Average Current Bottom 48% 5-year trend Broadly stable
Cash generation Very strong Current Top 1% 5-year trend Broadly stable

Latest half-year results

H1 FY2026

2026/01/01 - 2026/06/30

Standalone · Japanese GAAP · Cumulative YTD

For H1 FY2026, revenue was ¥2.59 billion, up 17.1% year over year. Operating income was ¥430.25 million, up 55.3% year over year. Net income was ¥297.3 million, up 58.5% year over year.

Revenue ¥2.59B up 17.1% year over year
Operating income ¥430.25M up 55.3% year over year
Net income ¥297.3M up 58.5% year over year
Operating cash flow ¥12.02B
Free cash flow ¥11.64B
Total assets ¥41.79B

Half-year trend

Half-year financial trend

H1 values are cumulative year-to-date.

H2 values are calculated when comparable.

Standalone · Japanese GAAP · Cumulative YTD

Mode

Half-year financial data

Annual key financial indicators

FY2025

Standalone Japanese GAAP

Revenue reached ¥3.94 billion, up 8.8% year over year. Operating income was ¥451.39 million, down 0.8% year over year. Operating margin was 11.5%. Net income was ¥408.02 million, up 0.3% year over year. ROE was 15.7%; equity ratio was 11.6%; free cash flow was ¥4.16 billion.

Revenue ¥3.94B up 8.8% year over year
Operating income ¥451.39M down 0.8% year over year
Net income ¥408.02M up 0.3% year over year
Total assets¥22.48B
Total equity—
Operating cash flow¥4.2B
Free cash flow¥4.16B

Industry position details

Information & Communication

Annual data for the same fiscal year and industry

Comparison sample varies by metric

Profitability Above average

Operating margin Top 41% / ROE Top 34%

Financial strength Weak
Based on Equity ratio

Equity ratio Bottom 99%

Growth Average

Revenue growth Bottom 56% / 3-year revenue CAGR Bottom 51%

Cash generation Very strong

Operating cash flow margin Top 2% / Free cash flow margin Top 1%

Profitability Industry position history Improving
2025 Top 35% 2024 Top 28% 2023 Top 43% 2022 Top 32% 2021 Top 48%
Financial strength Industry position history Broadly stable
2025 Bottom 2% 2024 Bottom 2% 2023 Bottom 2% 2022 Bottom 4% 2021 Bottom 4%
Growth Industry position history Broadly stable
2025 Top 47% 2024 Top 40% 2023 Bottom 49% 2022 Top 32% 2021 Top 50%
Cash generation Industry position history Broadly stable
2025 Top 1% 2024 Top 1% 2023 Top 1% 2022 Bottom 3% 2021 Top 1%
Profitability Operating margin 11.5% Industry median 8.5% Top 41% Comparison sample 262
Profitability ROE 15.7% Industry median 11.1% Top 34% Comparison sample 262
Financial strength Equity ratio 11.6% Industry median 60.4% Bottom 99% Comparison sample 262
Growth Revenue growth +8.8% Industry median +10.0% Bottom 56% Comparison sample 245
Growth 3-year revenue CAGR +9.1% Industry median +9.3% Bottom 51% Comparison sample 196
Cash generation Operating cash flow margin 106.7% Industry median 9.2% Top 2% Comparison sample 262
Cash generation Free cash flow margin 105.7% Industry median 3.8% Top 1% Comparison sample 262

Annual financial data

Fiscal year Scope Accounting standard Revenue Operating income Ordinary income Profit before tax Net income Profit attributable to owners of parent Comprehensive income Total assets Total liabilities Net assets Shareholders' equity Equity Equity attributable to owners of parent Equity for ratio Operating cash flow Investing cash flow Financing cash flow Free cash flow Cash and cash equivalents Basic EPS P/E Share price Market cap Book value per share Dividend per share Shares issued Equity ratio Official equity ratio ROE ROA Operating margin Ordinary income margin Net margin Operating cash flow margin Free cash flow margin Dividend payout ratio Revenue YoY Operating income YoY Ordinary income YoY Profit before tax YoY Net income YoY Total assets YoY Equity YoY Operating cash flow YoY Investing cash flow YoY Financing cash flow YoY Free cash flow YoY Cash and cash equivalents YoY EPS YoY Dividend per share YoY Shares issued YoY Employees YoY Average salary YoY Employees Average salary
FY2025 Standalone Japanese GAAP 3939062000 451392000 463220000 408022000 408022000 466260000 22481434000 19874722000 2606712000 2572748000 2606712000 4201455000 -37852000 -147848000 4163603000 27669879000 49.77 19.9 990.423 6501532741.200 414.46 25.8 6564400 0.1159495431 0.116 0.1565274568 0.0181492871 0.1145937789 0.1175965242 0.1035835435 1.0666130668 1.0570036724 0.518384569 0.0880857726 -0.0081324037 0.0012969608 0.0027451125 0.1293496024 0.0855713831 -0.0355260325 0.2165255728 -0.832182911 -0.0334961272 0.1697907799 -0.0227763597 0.1466666667 0.0 0.0588235294 0.0744236423 90 6944000
FY2024 Standalone Japanese GAAP 3620176000 455093000 462620000 406905000 406905000 426276000 19906532000 17505297000 2401235000 2401235000 2401235000 4356214000 -48313000 -80695000 4307901000 23653699000 50.93 27.1 1380.203 9060204573.200 381.79 22.5 6564400 0.1206254811 0.121 0.1694565505 0.0204407779 0.1257101865 0.1277893671 0.1123992314 1.2033155294 1.1899700457 0.4417828392 0.1189766745 0.7112168966 0.7023296548 0.356060707 0.2346276958 0.1135351536 -0.28950951 0.2696337057 -0.20875088 -0.2897262844 0.2175919098 0.6814130076 0.875 0.0 0.1184210526 -0.0272426249 85 6463000
FY2023 Standalone Japanese GAAP 3235256000 265947000 271757000 300064000 300064000 317290000 16123510000 13967103000 2156407000 2156407000 2156407000 6131277000 -66149000 -66759000 6065128000 19426623000 30.29 31.0 938.990 6163905956.000 342.86 12.0 6564400 0.1337430249 0.134 0.1391499842 0.0186103398 0.0822027685 0.0839986078 0.0927481473 1.8951443101 1.8746980146 0.3961703533 0.0672763021 -0.2283719756 -0.225039353 -0.0711271944 0.5751302008 0.0633354126 6.456173714 0.4120716013 0.0009876543 5.9060929719 0.4466231711 -0.2440728725 0.2 0.0 0.0410958904 0.1732297369 76 6644000
FY2022 Standalone Japanese GAAP 3031320000 344657000 350672000 323041000 323041000 335083000 10236303000 8208337000 2027965000 2028771000 2027965000 -1123732000 -112512000 -66825000 -1236244000 13428945000 40.07 37.9 1518.653 9969045753.200 322.44 10.0 6564400 0.1981149835 0.198 0.1592931831 0.0315583663 0.1136986527 0.1156829368 0.1065677659 -0.3707071507 -0.4078236544 0.2495632643 0.1106673633 0.6323856074 0.6663356221 0.4419928222 -0.0746000697 0.1023825573 -1.1774901176 -0.3078532571 0.5707127485 -1.1979507812 -0.0885015723 0.7406602954 0.0 0.0 0.0428571429 0.0190750405 73 5663000
FY2021 Standalone Japanese GAAP 2729278000 211137000 210445000 224024000 224024000 234080000 11061491000 9221871000 1839620000 1839620000 1839620000 6331237000 -86028000 -155665000 6245209000 14732823000 23.02 43.3 996.766 6543170730.400 292.49 10.0 6564400 0.1663085022 0.166 0.1217773236 0.0202526043 0.0773600198 0.0771064728 0.0820817813 2.3197479333 2.2882275093 0.4344048653 0.025305062 0.2987291785 0.2737413599 0.5762462621 1.2409500915 -0.0050084375 2.3409534052 -2.4280932457 -0.9159005034 2.3397839721 0.7046371942 0.5777930089 0.1428571429 0.0 0.0144927536 0.1023606427 70 5557000
FY2020 Standalone Japanese GAAP 2661918000 162572000 165218000 142125000 142125000 152670000 4936072000 3087191000 1848880000 1848880000 1848880000 1895039000 -25095000 -81249000 1869944000 8642791000 14.59 80.5 1174.495 7709854978.000 290.05 8.75 6564400 0.3745650388 0.375 0.0768708624 0.0287931375 0.0610732562 0.0620672763 0.0533919527 0.711907354 0.7024799412 0.5997258396 0.3233234238 0.2312609344 0.2564584205 6.8031521784 0.4016835291 0.0205328642 0.0265549957 0.318737105 0.1502839394 0.0335853441 0.2609268379 24.1551724138 0.0 0.0 0.0952380952 -0.0588125467 69 5041000
FY2019 Standalone Japanese GAAP 2011540000 132037000 131495000 -24491000 -24491000 -17461000 3521531000 1709849000 1811681000 1811681000 1811681000 1846018000 -36836000 -95619000 1809182000 6854316000 0.58 1965.5 1139.990 7483350356.000 284.22 8.75 6564400 0.5144583421 0.514 -0.0135183843 -0.0069546456 0.0656397586 0.0653703133 -0.0121752488 0.9177137914 0.8994014536 15.0862068966 -0.1486654862 -0.5689966966 -0.5687896794 -1.1420237412 0.2005949225 -0.0280264174 8.7335997755 0.6196239196 -0.6002108645 6.391819802 0.3332674576 -0.9879917184 -0.5 0.1052631579 63 5356000
FY2018 Standalone Japanese GAAP 2362808000 306348000 304944000 172443000 172443000 178466000 2933155000 1069235000 1863920000 1863920000 1863920000 -238701000 -96841000 -59754000 -335542000 5140991000 48.3 84.8 4095.84 584.81 17.5 0.6354659062 0.635 0.0925163097 0.0587909606 0.129654208 0.1290599998 0.0729822313 -0.1010242897 -0.1420098459 0.3623188406 0.212822158 0.3782448689 0.37160129 0.3503864556 0.0423065989 0.0652073157 -1.27530405 0.0676801032 0.6120751777 -1.4396664457 -0.0714012581 0.2690488702 -0.3 0.0363636364 57
FY2017 Standalone Japanese GAAP 1948190000 222274000 222327000 127699000 127699000 131824000 2814100000 1064280000 1749819000 1749819000 1749819000 867045000 -103871000 -154035000 763174000 5536289000 38.06 166.1 6321.766 549.01 25.0 0.6218041292 0.622 0.0729784052 0.0453782737 0.114092568 0.1141197727 0.0655475082 0.4450515607 0.3917348924 0.6568575933 0.2361415587 0.0994954491 0.1114404979 3.3133876812 -0.0090485373 0.0589509371 2.8570529008 -2.9733379236 -5.2498275624 2.5479103918 0.1236290756 2.027537797 0.6666666667 0.2790697674 55
FY2016 Standalone Japanese GAAP 1576025000 202160000 200035000 -55200000 -55200000 -78154000 2839796000 1187388000 1652408000 1652408000 1652408000 -466893000 -26142000 36245000 -493035000 4927150000 -37.04 -96.9 1036.9 15.0 0.5818755995 0.582 -0.0334057932 -0.019438016 0.1282720769 0.126923748 -0.0350248251 -0.2962472042 -0.3128345045 -0.4049676026 43

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Source data: Financial Services Agency EDINET / Data organization, aggregation, and metric calculations: bestforever.jp