Company profile

KIYO Learning Co.,Ltd

EDINET
E35790
Securities
7353
Industry
Services
Latest annual securities report
2026-03-24 Annual Securities Report PDF HTML
Latest financial report
2026-08-14 Semiannual Securities Report PDF HTML
Latest filing
—
Compare this company

Industry position

Services

View details
Profitability Above average Current Top 41% 5-year trend Broadly stable
Financial strength Weak Based on Equity ratio Current Bottom 18% 5-year trend Deteriorating
Growth Strong Current Top 25% 5-year trend Deteriorating
Cash generation Strong Current Top 21% 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 ¥2.58 billion, up 12.2% year over year. Operating income was -¥38.28 million, up 76.4% year over year. Net income was -¥13.44 million, up 88.4% year over year.

Revenue ¥2.58B up 12.2% year over year
Operating income -¥38.28M up 76.4% year over year
Net income -¥13.44M up 88.4% year over year
Operating cash flow -¥389.23M
Free cash flow -¥418.15M
Total assets ¥4.66B

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 ¥5.03 billion, up 12.6% year over year. Operating income was ¥304.04 million, up 42.9% year over year. Operating margin was 6.0%. Net income was ¥294.14 million, up 40.3% year over year. ROE was 18.4%; equity ratio was 32.2%; free cash flow was ¥610.93 million.

Revenue ¥5.03B up 12.6% year over year
Operating income ¥304.04M up 42.9% year over year
Net income ¥294.14M up 40.3% year over year
Total assets¥4.98B
Total equity—
Operating cash flow¥726.19M
Free cash flow¥610.93M

Industry position details

Services

Annual data for the same fiscal year and industry

Comparison sample varies by metric

Profitability Above average

Operating margin Bottom 61% / ROE Top 23%

Financial strength Weak
Based on Equity ratio

Equity ratio Bottom 83%

Growth Strong

Revenue growth Top 34% / 3-year revenue CAGR Top 17%

Cash generation Strong

Operating cash flow margin Top 27% / Free cash flow margin Top 16%

Profitability Industry position history Broadly stable
2025 Top 41% 2024 Top 45% 2023 Bottom 42% 2022 Bottom 11% 2021 Top 43%
Financial strength Industry position history Deteriorating
2025 Bottom 18% 2024 Bottom 16% 2023 Bottom 13% 2022 Bottom 16% 2021 Bottom 36%
Growth Industry position history Deteriorating
2025 Top 24% 2024 Top 18% 2023 Top 9% 2022 Top 24% 2021 Top 4%
Cash generation Industry position history Broadly stable
2025 Top 21% 2024 Top 39% 2023 Top 19% 2022 Top 43% 2021 Top 15%
Profitability Operating margin 6.0% Industry median 7.8% Bottom 61% Comparison sample 232
Profitability ROE 18.4% Industry median 10.5% Top 23% Comparison sample 232
Financial strength Equity ratio 32.2% Industry median 55.4% Bottom 83% Comparison sample 232
Growth Revenue growth +12.6% Industry median +7.8% Top 34% Comparison sample 220
Growth 3-year revenue CAGR +20.9% Industry median +8.9% Top 17% Comparison sample 189
Cash generation Operating cash flow margin 14.4% Industry median 8.1% Top 27% Comparison sample 232
Cash generation Free cash flow margin 12.1% Industry median 3.4% Top 16% Comparison sample 232

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 5031211000 304035000 303829000 294136000 4982125000 3380617000 1601508000 1601508000 1601508000 726187000 -115258000 113000 610929000 4087310000 42.96 15.95 685.2120 4705008198.0000 233.25 6866500 0.3214507866 0.3215 0.1836618987 0.0590382618 0.0604297852 0.0603888408 0.0584622668 0.1443364232 0.1214278232 0.1260742972 0.4288231894 0.4039119104 0.4030863167 0.1423638037 0.2336268912 0.6769242138 0.1271176814 1.005959287 1.0296374799 0.1757752854 0.3993485342 0.00444698 0.1346153846 0.0829097716 118 7494041
FY2024 Standalone Japanese GAAP 4467921000 212787000 216416000 209635000 4361242000 3063030000 1298211000 1298211000 1298211000 433047000 -132043000 -18962000 301004000 3476268000 30.7 23.39 718.073 4908818835.300 189.92 6836100 0.2976700215 0.2977 0.1614799135 0.0480677293 0.0476255064 0.048437741 0.0469200328 0.0969236027 0.0673700363 0.176158364 0.5602507699 0.5431060914 0.8675391084 0.102259266 0.1972769604 -0.2793527859 0.0985533763 0.6011358856 -0.3376302441 0.0882974467 0.8583535109 0.0048507298 0.2530120482 0.0640336086 104 6920282
FY2023 Standalone Japanese GAAP 3798741000 136380000 140247000 112252000 3956639000 2872336000 1084303000 1084303000 1084303000 600914000 -146479000 -47540000 454435000 3194226000 16.52 53.27 880.0204 5986866783.2400 159.4 6803100 0.2740464824 0.274 0.1035245683 0.0283705438 0.0359013684 0.0369193372 0.0295497903 0.1581876732 0.1196277925 0.333590193 1.7436975477 1.7655445717 1.5080839353 0.161482183 0.1227899955 0.9161492961 0.0138484946 -1.1363318306 1.7530002605 0.1459797398 1.5051987768 0.0051861702 0.406779661 0.0479578111 83 6503819
FY2022 Standalone Japanese GAAP 2848507000 -183381000 -183199000 -220932000 3406543000 2440821000 965722000 965722000 965722000 313605000 -148536000 348708000 165069000 2787332000 -32.7 142.7 6768000 0.2834903302 0.2835 -0.2287739122 -0.0648551919 -0.0643779355 -0.0643140424 -0.0775606309 0.1100945162 0.0579493047 0.2588366937 -2.2352964951 -2.2374046781 -2.7724898712 0.2293821697 -0.1839966607 -0.2879232713 -0.6198213721 2.684067066 -0.5266295776 0.2259801175 -2.7561761547 0.0031124944 0.4390243902 0.2005891727 59 6206184
FY2021 Standalone Japanese GAAP 2262809000 148451000 148051000 124645000 2770939000 1587460000 1183478000 1183478000 1183478000 440409000 -91699000 94653000 348710000 2273554000 18.62 55.69 1036.9478 6996286806.6000 175.41 6747000 0.427103592 0.4271 0.105320927 0.0449829462 0.0656047417 0.0654279703 0.0550841896 0.1946293302 0.15410492 0.4861597491 -0.1392797713 -0.0671014493 -0.2473582513 0.2624621333 0.2087554949 -0.3924781392 0.2948292038 -0.8693675603 -0.4138234192 0.2422495794 -0.7746035589 2.0710059172 0.3666666667 -0.0334600169 41 5169282
FY2020 Standalone Japanese GAAP 1522588000 172473000 158700000 165610000 2194869000 1215780000 979088000 979088000 979088000 724927000 -130038000 724575000 594889000 1830191000 82.61 117.78 9729.8058 21376383342.6000 445.65 2197000 0.4460803811 0.4461 0.1691472064 0.0754532503 0.1132762113 0.1042304287 0.1087687543 0.4761150094 0.3907091084 30 5348234

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