Company profile

BESTERRA CO., LTD

EDINET
E31731
Securities
1433
Industry
Construction
Latest annual securities report
2026-04-16 Annual Securities Report PDF HTML
Latest financial report
2026-09-11 Semiannual Securities Report PDF HTML
Latest filing
2026-09-15 Extraordinary Report PDF HTML
Compare this company

Industry position

Construction

View details
Profitability Strong Current Top 16% 5-year trend Deteriorating
Financial strength Above average Based on Equity ratio Current Top 32% 5-year trend Improving
Growth Above average Current Top 32% 5-year trend Deteriorating
Cash generation Very strong Current Top 6% 5-year trend Broadly stable

Latest half-year results

H1 FY2027

2026/02/01 - 2026/07/31

Consolidated · Japanese GAAP · Cumulative YTD

For H1 FY2027, revenue was ¥5.9 billion, up 15.6% year over year. Operating income was ¥1.29 billion, up 38.8% year over year. Net income was ¥99.11 million, down 55.1% year over year.

Revenue ¥5.9B up 15.6% year over year
Operating income ¥1.29B up 38.8% year over year
Net income ¥99.11M down 55.1% year over year
Operating cash flow -¥473.37M
Free cash flow ¥864.06M
Total assets ¥13.7B

Half-year trend

Half-year financial trend

H1 values are cumulative year-to-date.

H2 values are calculated when comparable.

Consolidated · Japanese GAAP · Cumulative YTD

Mode

Half-year financial data

Annual key financial indicators

FY2026

Consolidated Japanese GAAP

Revenue reached ¥11.14 billion, up 2.2% year over year. Operating income was ¥2.24 billion, up 18.4% year over year. Operating margin was 20.1%. Net income was ¥732.62 million, up 78.8% year over year. ROE was 13.6%; equity ratio was 64.8%; free cash flow was ¥3.13 billion.

Revenue ¥11.14B up 2.2% year over year
Operating income ¥2.24B up 18.4% year over year
Net income ¥732.62M up 78.8% year over year
Total assets¥8.33B
Total equity—
Operating cash flow¥1.64B
Free cash flow¥3.13B

Industry position details

Construction

Annual data for the same fiscal year and industry

Comparison sample varies by metric

Profitability Strong

Operating margin Top 5% / ROE Top 27%

Financial strength Above average
Based on Equity ratio

Equity ratio Top 33%

Growth Above average

Revenue growth Bottom 63% / 3-year revenue CAGR Top 3%

Cash generation Very strong

Operating cash flow margin Top 12% / Free cash flow margin Top 2%

Profitability Industry position history Deteriorating
2026 Top 16% 2025 Top 27% 2024 Top 35% 2023 Bottom 50% 2022 Top 1%
Financial strength Industry position history Improving
2026 Top 32% 2025 Bottom 28% 2024 Bottom 16% 2023 Bottom 42% 2022 Bottom 36%
Growth Industry position history Deteriorating
2026 Top 32% 2025 Top 12% 2024 Top 1% 2023 Top 48% 2022 Top 7%
Cash generation Industry position history Broadly stable
2026 Top 6% 2025 Bottom 50% 2024 Bottom 7% 2023 Bottom 8% 2022 Top 16%
Profitability Operating margin 20.1% Industry median 7.7% Top 5% Comparison sample 122
Profitability ROE 13.6% Industry median 10.1% Top 27% Comparison sample 127
Financial strength Equity ratio 64.8% Industry median 56.2% Top 33% Comparison sample 127
Growth Revenue growth +2.2% Industry median +4.1% Bottom 63% Comparison sample 121
Growth 3-year revenue CAGR +26.8% Industry median +6.5% Top 3% Comparison sample 115
Cash generation Operating cash flow margin 14.8% Industry median 5.8% Top 12% Comparison sample 122
Cash generation Free cash flow margin 28.1% Industry median 3.8% Top 2% Comparison sample 122

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
FY2026 Consolidated Japanese GAAP 11140386000 2237610000 763546000 732617000 732617000 804512000 8333903000 2936368000 5397535000 5249639000 5397535000 1644324000 1490152000 -3300510000 3134476000 1434387000 81.35 14.46 1176.3210 10936491601.2000 609.14 9297200 0.647659926 0.648 0.1357317739 0.0879080306 0.2008556975 0.0685385587 0.0657622635 0.1476002717 0.2813615255 0.0222906703 0.1835236222 0.2896233378 0.7877166269 -0.2455624224 0.1120784431 3.7068398439 0.0054966039 -3.5895299796 2.584158914 -0.1032189131 0.7589189189 0.0341482948 -0.1885964912 185
FY2025 Consolidated Japanese GAAP 10897474000 1890634000 592069000 409806000 409806000 935514000 11046511000 6192955000 4853556000 4770009000 4853556000 -607470000 1482006000 -719139000 874536000 1599484000 46.25 20.84 963.8500 8665204270.0000 546.88 8990200 0.4393745681 0.439 0.0844341757 0.0370982295 0.1734928663 0.0543308477 0.0376055956 -0.055744111 0.0802512582 0.1599439607 0.2440599607 0.4524809507 0.7731154974 0.0153750601 0.1851628649 0.5729080248 58.6909134848 -1.4781531563 1.6257806731 0.1076084006 0.7733895706 0.0 0.1692307692 228
FY2024 Consolidated Japanese GAAP 9394828000 1519729000 407626000 231122000 231122000 -102630000 10879242000 6783977000 4095265000 4537426000 4095265000 -1422340000 24828000 1503993000 -1397512000 1444088000 26.08 39.23 1023.1184 9198039039.6800 461.31 8990200 0.3764292586 0.376 0.0564363967 0.021244311 0.1617623016 0.0433883409 0.0246009826 -0.151396066 -0.1487533353 0.7210654204 0.7082305308 5.2988093606 4.5912488152 0.2908972705 -0.0648196737 -3.0090760471 1.0481952969 16.630771936 -0.6064575014 0.0796064013 4.5579809004 0.0 0.6956521739 195
FY2023 Consolidated Japanese GAAP 5458728000 889651000 -94823000 -64357000 -64357000 -52445000 8427659000 4048540000 4379118000 4484458000 4379118000 -354780000 -515154000 85305000 -869934000 1337606000 -7.33 493.05 8990200 0.5196126231 0.518 -0.0146963384 -0.0076364029 0.162977712 -0.0173708967 -0.011789743 -0.0649931632 -0.1593656984 -0.0851624014 -0.3444952844 -1.112827707 -1.0438401273 -0.0656910718 0.0056107388 -1.6596275163 -14.7131005033 -0.6588427729 -2.7224232968 -0.3697185421 -1.041996104 0.0274044615 0.1616161616 115
FY2022 Consolidated Japanese GAAP 5966882000 1357200000 840423000 1467993000 1467993000 1317161000 9020206000 4665521000 4354685000 4461509000 4354685000 537849000 -32785000 250046000 505064000 2122236000 174.54 7.27 1268.9058 11103433312.3200 502.81 8750400 0.4827700166 0.481 0.3371065875 0.1627449528 0.2274554784 0.1408479336 0.2460234675 0.0901390374 0.084644543 0.6201744077 0.8521374228 2.9485768786 9.2965750398 0.4956992168 0.6779003575 5.9501532401 0.6755823389 -0.6081766328 3.4083810577 0.5523338741 9.0715522216 0.0472497487 0.0531914894 99
FY2021 Consolidated Japanese GAAP 3682864000 732775000 212842000 142571000 142571000 186170000 6030762000 3435443000 2595318000 2568071000 2595318000 -108653000 -101058000 638160000 -209711000 1367126000 17.33 96.25 1668.0125 13937245245.0000 315.08 8355600 0.4303466129 0.43 0.0549339233 0.0236406278 0.1989687917 0.0577925223 0.0387119915 -0.0295023112 -0.0569423688 0.0717982954 6.8631520211 1.189237004 1.3775306007 0.2205206128 0.0213943099 0.2933000319 0.9602675409 -0.6023144729 0.9222488876 0.4564392224 1.3772290809 0.0 0.0444444444 94
FY2020 Consolidated Japanese GAAP 3436154000 93191000 97222000 59966000 59966000 57880000 4941139000 2400182000 2540956000 2557305000 2540956000 -153747000 -2543462000 1604685000 -2697209000 938677000 7.29 163.37 1190.9673 9951246371.8800 308.57 8355600 0.5142449949 0.514 0.023599779 0.0121360682 0.0271207286 0.0282938425 0.0174514879 -0.0447439201 -0.784949976 -0.3026486798 -0.9115959888 -0.8037532776 -0.9035783083 0.0825328672 -0.0282065913 -1.0876627708 -9.5345632325 3.0650403051 -2.3145158185 -0.5378711718 -0.9031229236 0.0843373494 90
FY2019 Consolidated Japanese GAAP 4927436000 1054149000 495407000 621914000 621914000 604100000 4564424000 1949716000 2614708000 2628967000 2614708000 1753846000 298019000 -777072000 2051865000 2031202000 75.25 18.7 1407.175 317.49 0.5728451169 0.572 0.2378521808 0.1362524603 0.2139345899 0.1005405245 0.1262145262 0.3559348107 0.4164163675 83
FY2018 Standalone Japanese GAAP 4496739000 386010000 373707000 263859000 3905306000 1572521000 2332785000 2331522000 2332785000 369656000 -4529000 -314418000 365127000 752862000 31.69 65.92 2089.0048 279.12 15.0 0.5973373149 0.597 0.1131090092 0.0675642318 0.085842207 0.0831062243 0.0586778552 0.0822053493 0.0811981749 0.473335437 0.0751621923 -0.0291352485 -0.0757993555 -0.02677073 -0.0751466743 0.0684557125 1.4866154938 0.8429066944 -1.7640127814 1.4630788216 0.0722193026 -0.0353120244 -0.625 0.2608695652 58
FY2017 Standalone Japanese GAAP 4182382000 397594000 404357000 271117000 4222622000 2039297000 2183324000 2183324000 2183324000 -759647000 -28830000 411535000 -788477000 702153000 32.85 67.58 2220.0030 262.89 40.0 0.5170540958 0.517 0.124176256 0.0642058418 0.095064009 0.0966810301 0.0648235862 -0.1816302289 -0.1885234299 1.2176560122 46

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