Company profile

ａｎｄ　ｆａｃｔｏｒｙ株式会社

EDINET
E34238
Securities
7035
Industry
Services
Latest annual securities report
2025-11-25 Annual Securities Report PDF HTML
Latest financial report
2026-04-14 Semiannual Securities Report PDF HTML
Latest filing
—
Compare this company

Industry position

Services

View details
Profitability Weak Current Bottom 15% 5-year trend Deteriorating
Financial strength Below average Based on Equity ratio Current Bottom 38% 5-year trend Improving
Cash generation Weak Current Bottom 7% 5-year trend Deteriorating

Latest half-year results

H1 FY2026

2025/09/01 - 2026/02/28

Consolidated · Japanese GAAP · Cumulative YTD

For H1 FY2026, revenue was ¥1.42 billion, down 10.0% year over year. Operating income was ¥45 million, down 10.3% year over year. Net income was -¥83 million, up 45.2% year over year.

Revenue ¥1.42B down 10.0% year over year
Operating income ¥45M down 10.3% year over year
Net income -¥83M up 45.2% year over year
Operating cash flow -¥4M
Free cash flow -¥8M
Total assets ¥1.73B

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

FY2025

Consolidated Japanese GAAP

Revenue reached ¥3.21 billion. Operating income was ¥84.54 million. Operating margin was 2.6%. Net income moved into a loss of -¥326.08 million. ROE was -36.5%; equity ratio was 43.9%; free cash flow was -¥551.29 million.

Revenue ¥3.21B
Operating income ¥84.54M
Net income -¥326.08M
Total assets¥1.06B
Total equity—
Operating cash flow-¥428.89M
Free cash flow-¥551.29M

Industry position details

Services

Annual data for the same fiscal year and industry

FY2025 Comparison sample 232

Profitability Weak

Operating margin Bottom 77% / ROE Bottom 97%

Financial strength Below average
Based on Equity ratio

Equity ratio Bottom 63%

Cash generation Weak

Operating cash flow margin Bottom 96% / Free cash flow margin Bottom 92%

Profitability Industry position history Deteriorating
2025 Bottom 14% 2024 Bottom 27% 2023 Top 40% 2022 Bottom 42% 2021 Bottom 47%
Financial strength Industry position history Improving
2025 Bottom 35% 2024 Bottom 39% 2023 Bottom 8% 2022 Bottom 4% 2021 Bottom 6%
Cash generation Industry position history Deteriorating
2025 Bottom 6% 2024 Top 1% 2023 Bottom 27% 2022 Bottom 26% 2021 Bottom 19%
Growth Industry position history Improving
2024 Top 11% 2023 Bottom 32% 2022 Bottom 20% 2021 Top 43%
Profitability Operating margin 2.6% Industry median 7.8% Bottom 77%
Profitability ROE -36.5% Industry median 10.5% Bottom 97%
Financial strength Equity ratio 43.9% Industry median 55.4% Bottom 63%
Cash generation Operating cash flow margin -13.4% Industry median 8.1% Bottom 96%
Cash generation Free cash flow margin -17.2% Industry median 3.4% Bottom 92%

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 Consolidated Japanese GAAP 3209035000 84540000 -266186000 -326080000 -326080000 -319274000 1062350000 1127644000 892811000 883519000 892811000 -428885000 -122405000 -151897000 -551290000 860671000 -28.95 78.79 11261970 0.8404113522 0.4391 -0.365228475 -0.3069421565 0.0263443683 -0.0829489239 -0.1016131018 -0.1336492123 -0.171793078 0.0 131
FY2024 Standalone Japanese GAAP 5024345000 14664000 -344873000 88940000 1134118000 1417756000 1209605000 1209605000 1209605000 1826797000 1662980000 -2851282000 3489777000 1563860000 7.9 41.39 326.981 107.41 1.0665600934 0.4604 0.0735281352 0.0784221748 0.0029185894 -0.0686403899 0.0177018099 0.3635890847 0.6945735215 0.6865611721 -0.9699431207 -4.0339576497 0.1163549642 -0.7322329425 0.0793635922 26.7251872923 11.6300040252 -8.394882967 56.5329640437 0.6899962501 0.0896551724 0.04 0.0084619214 130 6078000
FY2023 Standalone Japanese GAAP 2979047000 487875000 113671000 79670000 4235465000 4154707000 1120665000 1120665000 1120665000 -71012000 131669000 385575000 60657000 925363000 7.25 46.77 339.0825 99.51 0.2645907828 0.2124 0.0710917179 0.0188102133 0.163768816 0.0381568334 0.0267434518 -0.0238371533 0.0203612095 0.0513906266 0.1081545181 1.7885769388 1.2273823488 0.0741789393 1.0714886459 -1.2151101129 0.8972205011 2.1580985048 0.6243204884 0.9313361064 1.2038234467 0.0683760684 0.0141342756 125 6027000
FY2022 Standalone Japanese GAAP 2833435000 440259000 -144147000 -350379000 3942979000 4314402000 540995000 540995000 540995000 -32058000 69401000 -332938000 37343000 479131000 -35.57 54.91 0.1372046364 0.1114 -0.6476566327 -0.0888614928 0.155379954 -0.0508735863 -0.1236587393 -0.0113141823 0.0131794094 0.0236601522 -0.2535579254 0.3988690245 0.3758746117 3.7225943147 -0.3909716625 0.7285888449 1.8706359063 -4.9704827487 1.1887640336 -0.3815477988 0.3773849116 0.1142857143 0.0276673007 117 5943000
FY2021 Standalone Japanese GAAP 2767945000 589810000 -239793000 -561392000 834918000 4488258000 888292000 887177000 888292000 -118116000 -79713000 -55764000 -197829000 774726000 -57.13 90.28 1.063927236 0.165 -0.6319903815 -0.6723917798 0.2130858814 -0.0866321405 -0.2028190589 -0.0426728132 -0.0714714346 -0.0604418116 2.0213664049 0.076891984 -0.5504768323 -0.8382338752 -0.3872512906 0.96402089 0.7478226758 -1.0170303372 0.9450322923 -0.2466100047 -0.5436368549 -0.1176470588 0.0657943236 105 5783000
FY2020 Standalone Japanese GAAP 2946007000 195213000 -259767000 -362077000 5161266000 4894163000 1449684000 1448569000 1449684000 -3282905000 -316099000 3274392000 -3599004000 1028320000 -37.01 147.41 0.2808775986 0.2283 -0.2497627069 -0.0701527493 0.06626359 -0.0881759616 -0.1229043244 -1.1143575015 -1.2216549384 -0.2478432352 -0.7582483585 -1.5364869888 -2.104169335 3.086581012 -0.193779291 -27.5606594458 0.239684231 1.7035797915 -5.7817189632 -0.2399333596 -2.0644233535 0.3222222222 -0.0625431928 119 5426000
FY2019 Standalone Japanese GAAP 3916746000 807494000 484200000 327918000 1262979000 1242112000 1798123000 1798123000 1798123000 -114945000 -415747000 1211132000 -530692000 1352934000 34.77 67.16 2335.1532 189.39 1.4237156754 0.5914 0.1823668347 0.2596385213 0.2061645049 0.1236230279 0.0837220489 -0.0293470651 -0.1354930853 1.0440919979 0.2969124421 0.342054935 0.2584979448 1.6766535975 2.9688407716 -1.2227953063 -2.1649918543 9.466598683 -2.3799835658 1.0118127272 -0.4381060116 0.3846153846 90 5788000
FY2018 Standalone Japanese GAAP 1916130000 622628000 360790000 260563000 471850000 869608000 453060000 453060000 453060000 515922000 -131358000 115714000 384564000 672495000 61.88 107.6 0.9601780227 0.3425 0.5751180859 0.5522157465 0.3249403746 0.1882909823 0.1359839886 0.2692520862 0.2006982825 65

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