Company profile

SMN Corporation

EDINET
E31958
Securities
6185
Industry
Services
Latest annual securities report
2026-06-24 Annual Securities Report PDF HTML
Latest financial report
—
Latest filing
2026-06-30 Extraordinary Report PDF HTML

Industry position

Services

View details
Profitability Below average Current Bottom 41% 5-year trend Improving
Financial strength Above average Based on Equity ratio Current Top 31% 5-year trend Improving
Growth Below average Current Bottom 40% 5-year trend Deteriorating
Cash generation Above average Current Top 39% 5-year trend Improving

Latest half-year results

H1 FY2026

2025/04/01 - 2025/09/30

Consolidated · Japanese GAAP · Cumulative YTD

For H1 FY2026, revenue was ¥5.68 billion, up 1.6% year over year. Operating income was ¥181.21 million, up 240.8% year over year. Net income was ¥120.55 million, up 312.8% year over year.

Revenue ¥5.68B up 1.6% year over year
Operating income ¥181.21M up 240.8% year over year
Net income ¥120.55M up 312.8% year over year
Operating cash flow ¥455.88M
Free cash flow ¥250.05M
Total assets ¥5.65B

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 ¥12.35 billion, up 6.1% year over year. Operating income was ¥561.01 million, up 134.6% year over year. Operating margin was 4.5%. Net income was ¥434.95 million, up 49.1% year over year. ROE was 9.9%; equity ratio was 67.3%; free cash flow was ¥724.23 million.

Revenue ¥12.35B up 6.1% year over year
Operating income ¥561.01M up 134.6% year over year
Net income ¥434.95M up 49.1% year over year
Total assets¥6.55B
Total equity—
Operating cash flow¥1.2B
Free cash flow¥724.23M

Industry position details

Services

Annual data for the same fiscal year and industry

Comparison sample varies by metric

Profitability Below average

Operating margin Bottom 68% / ROE Bottom 52%

Financial strength Above average
Based on Equity ratio

Equity ratio Top 32%

Growth Below average

Revenue growth Bottom 54% / 3-year revenue CAGR Bottom 69%

Cash generation Above average

Operating cash flow margin Top 43% / Free cash flow margin Top 36%

Profitability Industry position history Improving
2026 Bottom 41% 2025 Bottom 29% 2024 Bottom 12% 2023 Bottom 14% 2022 Bottom 17%
Financial strength Industry position history Improving
2026 Top 31% 2025 Top 31% 2024 Top 46% 2023 Top 44% 2022 Top 50%
Growth Industry position history Deteriorating
2026 Bottom 40% 2025 Bottom 50% 2024 Bottom 7% 2023 Bottom 15% 2022 Top 38%
Cash generation Industry position history Improving
2026 Top 39% 2025 Top 28% 2024 Bottom 36% 2023 Bottom 41% 2022 Bottom 42%
Profitability Operating margin 4.5% Industry median 7.4% Bottom 68% Comparison sample 321
Profitability ROE 9.9% Industry median 10.2% Bottom 52% Comparison sample 324
Financial strength Equity ratio 67.3% Industry median 55.5% Top 32% Comparison sample 324
Growth Revenue growth +6.1% Industry median +6.8% Bottom 54% Comparison sample 307
Growth 3-year revenue CAGR +2.6% Industry median +6.9% Bottom 69% Comparison sample 243
Cash generation Operating cash flow margin 9.7% Industry median 7.9% Top 43% Comparison sample 320
Cash generation Free cash flow margin 5.9% Industry median 2.9% Top 36% Comparison sample 320

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 12348427000 561005000 540905000 434953000 434953000 414527000 6549053000 2140467000 4408586000 4451321000 4408586000 1199347000 -475115000 -12483000 724232000 3187997000 29.76 13.01 387.1776 5721538278.7680 301.4 14777555 0.673163891 0.673 0.0986604322 0.0664146404 0.0454312926 0.0438035549 0.0352233527 0.0971254881 0.0586497373 0.0607744864 1.3457701249 2.272282349 0.4908670243 0.0982743866 0.1076543111 -0.092911479 -3.6024895864 0.9893889035 -0.4058626834 0.2874896916 0.485771343 0.0 0.0256410256 240
FY2025 Consolidated Japanese GAAP 11640954000 239156000 165299000 291745000 291745000 291674000 5963039000 1982929000 3980110000 4002419000 3980110000 1322194000 -103230000 -1176410000 1218964000 2476134000 20.03 19.72 394.9916 5837010093.5380 272.81 14777555 0.6674633522 0.667 0.0733007379 0.0489255562 0.0205443643 0.0141997812 0.0250619494 0.1135812409 0.1047134109 0.2467745031 1.3398035456 0.7220439629 1.2836352995 -0.1066593518 0.075688834 1.5334337361 0.777123833 -4.1427759563 19.756802779 0.0174765564 1.2829495691 0.0048282575 -0.323699422 234
FY2024 Consolidated Japanese GAAP 9336856000 102212000 95990000 -1028592000 -1028592000 -1042412000 6674989000 2974932000 3700057000 3689034000 3700057000 521898000 -463172000 -228750000 58726000 2433603000 -70.79 252.14 14706548 0.5543165689 0.549 -0.2779935552 -0.1540964337 0.0109471539 0.0102807626 -0.1101647064 0.0558965459 0.0062896975 -0.1839983961 4.9229298256 7.6887324925 -7.784252103 -0.1797013666 -0.2173282961 -0.2584601089 0.2245389981 -2.1203898712 -0.4486701653 -0.0631509978 -7.5289156627 0.0022367187 0.0613496933 346
FY2023 Consolidated Japanese GAAP 11442203000 17257000 -14351000 -117095000 -117095000 -114752000 8137267000 3409797000 4727470000 4702627000 4727470000 703803000 -597286000 204170000 106517000 2597647000 -8.3 323.55 14673727 0.580965329 0.577 -0.0247690625 -0.0143899666 0.0015081886 -0.0012542165 -0.0102336062 0.0615093964 0.0093091339 -0.1437564851 -0.8644117069 -1.1590226605 0.4877375494 -0.0218824533 0.0756018062 -0.2560898269 0.1777348563 140.5557074504 -0.5151596532 0.1404177622 0.5240825688 0.0961404962 -0.1019283747 326
FY2022 Consolidated Japanese GAAP 13363258000 127275000 90245000 -228584000 -228584000 -220707000 8319314000 3924128000 4395186000 4372686000 4395186000 946086000 -726391000 -1463000 219695000 2277803000 -17.44 330.77 13386721 0.5283111083 0.526 -0.0520078104 -0.0274763039 0.0095242493 0.0067532184 -0.0171054095 0.0707975555 0.0164402274 0.1029591634 -0.5811696645 -0.6925893754 -4.968562327 0.0099750545 -0.0371537761 0.4759693164 0.6766303791 -1.0009398732 1.1368539081 0.110810762 -4.8918918919 0.0179587885 -0.0241935484 363
FY2021 Consolidated Japanese GAAP 12115823000 303882000 293565000 -38298000 -38298000 -36550000 8237148000 3672362000 4564785000 4550163000 4564785000 640993000 -2246318000 1556593000 -1605325000 2050577000 -2.96 350.27 13150553 0.5541705697 0.553 -0.0083898804 -0.0046494248 0.0250814163 0.0242298852 -0.0031609904 0.0529054444 -0.1324982215 0.0437918248 -0.5936727394 -0.60081614 -1.0791639192 0.2461152069 -0.0011883465 -0.4261785401 -1.5690086014 8.4007882926 -7.6152866662 -0.0230039274 -1.0784521601 0.0081893734 0.5762711864 372
FY2020 Consolidated Japanese GAAP 11607509000 747875000 735413000 483781000 483781000 483412000 6610262000 2040045000 4570216000 4567503000 4570216000 1117060000 -874391000 -210328000 242669000 2098859000 37.73 15.61 588.9653 7682306119.4649 354.12 13043733 0.6913819755 0.691 0.1058551718 0.0731863578 0.0644302753 0.0633566599 0.0416782791 0.0962359797 0.0209062082 0.1360996952 0.0306674825 0.0260512514 -0.1614214447 0.1805841785 0.0980790531 0.2621761822 -0.2182796778 -4.3493319745 0.450493422 0.0157193 -0.1643410853 0.0127370361 0.3563218391 236
FY2019 Consolidated Japanese GAAP 10216981000 725622000 716741000 576906000 576906000 576461000 5599145000 1437134000 4162010000 4158928000 4162010000 885027000 -717726000 62797000 167301000 2066377000 45.15 24.25 1094.8875 14101805015.5500 323.16 12879684 0.7433295619 0.743 0.1386123532 0.1030346598 0.0710211754 0.0701519363 0.0564654079 0.0866231424 0.016374798 0.1325756728 0.3362687631 0.3339381961 -0.0950905763 0.1318696025 0.1872992943 0.2106641898 -0.0364424035 0.5863837312 3.3414210089 0.1250824193 -0.5608403852 0.2517985612 174
FY2018 Consolidated Japanese GAAP 9021014000 543021000 537312000 637529000 637529000 637291000 4946811000 1441367000 3505443000 3501938000 3505443000 731026000 -692490000 39585000 38536000 1836645000 102.81 35.02 3600.4062 554.69 0.7086268305 0.709 0.1818683117 0.1288767653 0.0601951178 0.0595622621 0.0706715453 0.0810359013 0.0042718036 0.2958460306 0.6708544105 0.6577001274 1.5426406365 0.2402968201 0.2441939334 0.7172448948 -0.6164716757 -0.0812347685 15.2778806966 0.0441813304 0.195048239 0.1583333333 139
FY2017 Consolidated Japanese GAAP 6961486000 324996000 324131000 250735000 250735000 254478000 3988409000 1170968000 2817441000 2813698000 2817441000 425697000 -428396000 43085000 -2699000 1758933000 86.03 23.83 2050.0949 930.66 0.7064072416 0.706 0.0889938778 0.0628659197 0.0466848601 0.046560605 0.0360174537 0.0611503061 -0.0003877046 120

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