Annual report

Period2025-01-01 → 2025-12-31

Filed2026-03-18

StandardJapan GAAP

ConsolidatedYes

Data checks24 of 24 passed

Key figures · 148

Metric	Value	Period	Scope	Source row
Revenue	¥10.8bn	2025-01-01 → 2025-12-31	Cons.	Net sales
Revenue	¥10.0bn	2024-01-01 → 2024-12-31	Cons.	Net sales
Revenue	¥9.3bn	2023-01-01 → 2023-12-31^v	Cons.	Net sales (5-year summary)
Revenue	¥9.6bn	2022-01-01 → 2022-12-31^v	Cons.	Net sales (5-year summary)
Revenue	¥9.2bn	2021-01-01 → 2021-12-31^d	Cons.	Net sales (5-year summary)
Operating income	¥343m	2025-01-01 → 2025-12-31	Cons.	Operating income
Operating income	¥318m	2024-01-01 → 2024-12-31	Cons.	Operating income
Ordinary income	¥489m	2025-01-01 → 2025-12-31	Cons.	Ordinary income
Ordinary income	¥364m	2024-01-01 → 2024-12-31	Cons.	Ordinary income
Ordinary income	¥653m	2023-01-01 → 2023-12-31^v	Cons.	Ordinary income loss (5-year summary)
Ordinary income	¥790m	2022-01-01 → 2022-12-31^v	Cons.	Ordinary income loss (5-year summary)
Ordinary income	¥1.1bn	2021-01-01 → 2021-12-31^d	Cons.	Ordinary income loss (5-year summary)
Profit before tax	¥504m	2025-01-01 → 2025-12-31	Cons.	Income before income taxes
Profit before tax	¥369m	2024-01-01 → 2024-12-31	Cons.	Income before income taxes
Net income (owners)	¥337m	2025-01-01 → 2025-12-31	Cons.	Profit loss attributable to owners of parent
Net income (owners)	¥262m	2024-01-01 → 2024-12-31	Cons.	Profit loss attributable to owners of parent
Net income (owners)	¥442m	2023-01-01 → 2023-12-31^v	Cons.	Profit loss attributable to owners of parent (5-year summary)
Net income (owners)	¥517m	2022-01-01 → 2022-12-31^v	Cons.	Profit loss attributable to owners of parent (5-year summary)
Net income (owners)	¥737m	2021-01-01 → 2021-12-31^d	Cons.	Profit loss attributable to owners of parent (5-year summary)
Net income	¥333m	2025-01-01 → 2025-12-31	Cons.	Profit loss
Net income	¥269m	2024-01-01 → 2024-12-31	Cons.	Profit loss
Total assets	¥12.7bn	at 2025-12-31	Cons.	Assets
Total assets	¥11.7bn	at 2024-12-31	Cons.	Assets
Total assets	¥10.9bn	at 2023-12-31^v	Cons.	Total assets (5-year summary)
Total assets	¥10.3bn	at 2022-12-31^v	Cons.	Total assets (5-year summary)
Total assets	¥10.1bn	at 2021-12-31^d	Cons.	Total assets (5-year summary)
Total liabilities	¥2.7bn	at 2025-12-31	Cons.	Liabilities
Total liabilities	¥2.2bn	at 2024-12-31	Cons.	Liabilities
Net assets / equity	¥10.0bn	at 2025-12-31	Cons.	Net assets
Net assets / equity	¥9.6bn	at 2024-12-31	Cons.	Net assets
Net assets / equity	¥9.0bn	at 2023-12-31^v	Cons.	Net assets
Net assets / equity	¥8.6bn	at 2022-12-31^v	Cons.	Net assets (5-year summary)
Net assets / equity	¥8.3bn	at 2021-12-31^d	Cons.	Net assets (5-year summary)
Cash and deposits	¥2.7bn	at 2025-12-31	Cons.	Cash and deposits
Cash and deposits	¥2.4bn	at 2024-12-31	Cons.	Cash and deposits
Cash & equivalents	¥2.7bn	at 2025-12-31	Cons.	Cash and cash equivalents
Cash & equivalents	¥2.4bn	at 2024-12-31	Cons.	Cash and cash equivalents
Cash & equivalents	¥2.8bn	at 2023-12-31^v	Cons.	Cash and cash equivalents
Cash & equivalents	¥3.0bn	at 2022-12-31^v	Cons.	Cash and cash equivalents (5-year summary)
Cash & equivalents	¥3.3bn	at 2021-12-31^d	Cons.	Cash and cash equivalents (5-year summary)
Operating cash flow	¥595m	2025-01-01 → 2025-12-31	Cons.	Net cash provided by used in operating activities
Operating cash flow	¥241m	2024-01-01 → 2024-12-31	Cons.	Net cash provided by used in operating activities
Operating cash flow	¥736m	2023-01-01 → 2023-12-31^v	Cons.	Net cash provided by used in operating activities (5-year summary)
Operating cash flow	¥284m	2022-01-01 → 2022-12-31^v	Cons.	Net cash provided by used in operating activities (5-year summary)
Operating cash flow	¥648m	2021-01-01 → 2021-12-31^d	Cons.	Net cash provided by used in operating activities (5-year summary)
Investing cash flow	¥43m	2025-01-01 → 2025-12-31	Cons.	Net cash provided by used in investment activities
Investing cash flow	−¥217m	2024-01-01 → 2024-12-31	Cons.	Net cash provided by used in investment activities
Investing cash flow	−¥758m	2023-01-01 → 2023-12-31^v	Cons.	Net cash provided by used in investing activities (5-year summary)
Investing cash flow	−¥291m	2022-01-01 → 2022-12-31^v	Cons.	Net cash provided by used in investing activities (5-year summary)
Investing cash flow	−¥145m	2021-01-01 → 2021-12-31^d	Cons.	Net cash provided by used in investing activities (5-year summary)
Financing cash flow	−¥283m	2025-01-01 → 2025-12-31	Cons.	Net cash provided by used in financing activities
Financing cash flow	−¥479m	2024-01-01 → 2024-12-31	Cons.	Net cash provided by used in financing activities
Financing cash flow	−¥201m	2023-01-01 → 2023-12-31^v	Cons.	Net cash provided by used in financing activities (5-year summary)
Financing cash flow	−¥236m	2022-01-01 → 2022-12-31^v	Cons.	Net cash provided by used in financing activities (5-year summary)
Financing cash flow	−¥420m	2021-01-01 → 2021-12-31^d	Cons.	Net cash provided by used in financing activities (5-year summary)
EPS (basic)	¥59.26	2025-01-01 → 2025-12-31	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥45.05	2024-01-01 → 2024-12-31	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥75.97	2023-01-01 → 2023-12-31^v	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥89.13	2022-01-01 → 2022-12-31^v	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥126.94	2021-01-01 → 2021-12-31^d	Cons.	Basic earnings loss per share (5-year summary)
Net assets per share	¥1,652.02	at 2025-12-31	Cons.	Net assets per share (5-year summary)
Net assets per share	¥1,565	at 2024-12-31	Cons.	Net assets per share (5-year summary)
Net assets per share	¥1,447.08	at 2023-12-31^v	Cons.	Net assets per share (5-year summary)
Net assets per share	¥1,385.2	at 2022-12-31^v	Cons.	Net assets per share (5-year summary)
Net assets per share	¥1,344.48	at 2021-12-31^d	Cons.	Net assets per share (5-year summary)
Equity ratio	74.0%	at 2025-12-31	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	76.5%	at 2024-12-31	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	77.7%	at 2023-12-31^v	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	78.1%	at 2022-12-31^v	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	77.3%	at 2021-12-31^d	Cons.	Equity to asset ratio (5-year summary)
ROE	3.6%	2025-01-01 → 2025-12-31	Cons.	Rate of return on equity (5-year summary)
ROE	3.0%	2024-01-01 → 2024-12-31	Cons.	Rate of return on equity (5-year summary)
ROE	5.4%	2023-01-01 → 2023-12-31^v	Cons.	Rate of return on equity (5-year summary)
ROE	6.5%	2022-01-01 → 2022-12-31^v	Cons.	Rate of return on equity (5-year summary)
ROE	9.7%	2021-01-01 → 2021-12-31^d	Cons.	Rate of return on equity (5-year summary)
Employees	182	at 2025-12-31	Cons.	Number of employees
Employees	174	at 2024-12-31	Cons.	Number of employees
Employees	155	at 2023-12-31^v	Cons.	Number of employees
Employees	146	at 2022-12-31^v	Cons.	Number of employees
Employees	144	at 2021-12-31^d	Cons.	Number of employees
Revenue	¥8.2bn	2025-01-01 → 2025-12-31	Standalone	Net sales
Revenue	¥7.8bn	2024-01-01 → 2024-12-31	Standalone	Net sales
Revenue	¥7.2bn	2023-01-01 → 2023-12-31^v	Standalone	Net sales (5-year summary)
Revenue	¥7.3bn	2022-01-01 → 2022-12-31^v	Standalone	Net sales (5-year summary)
Revenue	¥7.0bn	2021-01-01 → 2021-12-31^d	Standalone	Net sales (5-year summary)
Operating income	¥279m	2025-01-01 → 2025-12-31	Standalone	Operating income
Operating income	¥241m	2024-01-01 → 2024-12-31	Standalone	Operating income
Ordinary income	¥439m	2025-01-01 → 2025-12-31	Standalone	Ordinary income
Ordinary income	¥392m	2024-01-01 → 2024-12-31	Standalone	Ordinary income
Ordinary income	¥620m	2023-01-01 → 2023-12-31^v	Standalone	Ordinary income loss (5-year summary)
Ordinary income	¥610m	2022-01-01 → 2022-12-31^v	Standalone	Ordinary income loss (5-year summary)
Ordinary income	¥1.1bn	2021-01-01 → 2021-12-31^d	Standalone	Ordinary income loss (5-year summary)
Profit before tax	¥509m	2025-01-01 → 2025-12-31	Standalone	Income before income taxes
Profit before tax	¥397m	2024-01-01 → 2024-12-31	Standalone	Income before income taxes
Net income	¥362m	2025-01-01 → 2025-12-31	Standalone	Profit loss
Net income	¥308m	2024-01-01 → 2024-12-31	Standalone	Profit loss
Net income	¥456m	2023-01-01 → 2023-12-31^v	Standalone	Net income loss (5-year summary)
Net income	¥435m	2022-01-01 → 2022-12-31^v	Standalone	Net income loss (5-year summary)
Net income	¥872m	2021-01-01 → 2021-12-31^d	Standalone	Net income loss (5-year summary)
Total assets	¥11.3bn	at 2025-12-31	Standalone	Assets
Total assets	¥10.4bn	at 2024-12-31	Standalone	Assets
Total assets	¥9.6bn	at 2023-12-31^v	Standalone	Total assets (5-year summary)
Total assets	¥9.1bn	at 2022-12-31^v	Standalone	Total assets (5-year summary)
Total assets	¥8.9bn	at 2021-12-31^d	Standalone	Total assets (5-year summary)
Total liabilities	¥2.3bn	at 2025-12-31	Standalone	Liabilities
Total liabilities	¥1.9bn	at 2024-12-31	Standalone	Liabilities
Net assets / equity	¥9.0bn	at 2025-12-31	Standalone	Net assets
Net assets / equity	¥8.6bn	at 2024-12-31	Standalone	Net assets
Net assets / equity	¥8.0bn	at 2023-12-31^v	Standalone	Net assets
Net assets / equity	¥7.6bn	at 2022-12-31^v	Standalone	Net assets (5-year summary)
Net assets / equity	¥7.5bn	at 2021-12-31^d	Standalone	Net assets (5-year summary)
Cash and deposits	¥2.3bn	at 2025-12-31	Standalone	Cash and deposits
Cash and deposits	¥1.9bn	at 2024-12-31	Standalone	Cash and deposits
EPS (basic)	¥63.68	2025-01-01 → 2025-12-31	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥52.96	2024-01-01 → 2024-12-31	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥78.39	2023-01-01 → 2023-12-31^v	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥75.08	2022-01-01 → 2022-12-31^v	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥150.14	2021-01-01 → 2021-12-31^d	Standalone	Basic earnings loss per share (5-year summary)
Dividend per share	¥50	2025-01-01 → 2025-12-31	Standalone	Dividend paid per share (5-year summary)
Dividend per share	¥50	2024-01-01 → 2024-12-31	Standalone	Dividend paid per share (5-year summary)
Dividend per share	¥30	2023-01-01 → 2023-12-31^v	Standalone	Dividend paid per share (5-year summary)
Dividend per share	¥36	2022-01-01 → 2022-12-31^v	Standalone	Dividend paid per share (5-year summary)
Dividend per share	¥36	2021-01-01 → 2021-12-31^d	Standalone	Dividend paid per share (5-year summary)
Net assets per share	¥1,590.22	at 2025-12-31	Standalone	Net assets per share (5-year summary)
Net assets per share	¥1,498.88	at 2024-12-31	Standalone	Net assets per share (5-year summary)
Net assets per share	¥1,378.13	at 2023-12-31^v	Standalone	Net assets per share (5-year summary)
Net assets per share	¥1,315.72	at 2022-12-31^v	Standalone	Net assets per share (5-year summary)
Net assets per share	¥1,292.2	at 2021-12-31^d	Standalone	Net assets per share (5-year summary)
Equity ratio	79.9%	at 2025-12-31	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	82.2%	at 2024-12-31	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	83.7%	at 2023-12-31^v	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	84.5%	at 2022-12-31^v	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	83.7%	at 2021-12-31^d	Standalone	Equity to asset ratio (5-year summary)
ROE	4.0%	2025-01-01 → 2025-12-31	Standalone	Rate of return on equity (5-year summary)
ROE	3.6%	2024-01-01 → 2024-12-31	Standalone	Rate of return on equity (5-year summary)
ROE	5.7%	2023-01-01 → 2023-12-31^v	Standalone	Rate of return on equity (5-year summary)
ROE	5.7%	2022-01-01 → 2022-12-31^v	Standalone	Rate of return on equity (5-year summary)
ROE	11.7%	2021-01-01 → 2021-12-31^d	Standalone	Rate of return on equity (5-year summary)
Shares issued	6,048,000	at 2025-12-31	Standalone	Total number of issued shares (5-year summary)
Shares issued	6,048,000	at 2024-12-31	Standalone	Total number of issued shares (5-year summary)
Shares issued	6,048,000	at 2023-12-31^v	Standalone	Total number of issued shares (5-year summary)
Shares issued	6,048,000	at 2022-12-31^v	Standalone	Total number of issued shares (5-year summary)
Shares issued	6,048,000	at 2021-12-31^d	Standalone	Total number of issued shares (5-year summary)
Employees	144	at 2025-12-31	Standalone	Number of employees
Employees	137	at 2024-12-31	Standalone	Number of employees
Employees	122	at 2023-12-31^v	Standalone	Number of employees
Employees	115	at 2022-12-31^v	Standalone	Number of employees
Employees	113	at 2021-12-31^d	Standalone	Number of employees

Periods use the dates stated in the filing. ^d = earlier-year period dated by calendar; ^v = that date confirmed by the company's own earlier filing.

All source rows · 1,436

Item	Context	Value	Unit
Net assets	CurrentYearInstant_NonConsolidatedMember_ShareholdersEquityMember	7395000000	JPY
Net assets	Prior1YearInstant_NonConsolidatedMember_ValuationDifferenceOnAvailableForSaleSecuritiesMember	1114000000	JPY
Net assets	Prior1YearInstant_NonConsolidatedMember_DeferredGainsOrLossesOnHedgesMember	34000000	JPY
Net assets	Prior1YearInstant_NonConsolidatedMember_ValuationAndTranslationAdjustmentsMember	1148000000	JPY
Net assets	Prior1YearInstant_NonConsolidatedMember	8588000000	JPY
Dividends from surplus	CurrentYearDuration_NonConsolidatedMember	-348000000	JPY
Profit loss	CurrentYearDuration_NonConsolidatedMember	362000000	JPY
Purchase of treasury stock	CurrentYearDuration_NonConsolidatedMember	-86000000	JPY
Disposal of treasury stock	CurrentYearDuration_NonConsolidatedMember	27000000	JPY
Net changes of items other than shareholders equity	CurrentYearDuration_NonConsolidatedMember_ValuationDifferenceOnAvailableForSaleSecuritiesMember	492000000	JPY
Net changes of items other than shareholders equity	CurrentYearDuration_NonConsolidatedMember_DeferredGainsOrLossesOnHedgesMember	-13000000	JPY
Net changes of items other than shareholders equity	CurrentYearDuration_NonConsolidatedMember_ValuationAndTranslationAdjustmentsMember	479000000	JPY
Net changes of items other than shareholders equity	CurrentYearDuration_NonConsolidatedMember	479000000	JPY
Total changes of items during the period	CurrentYearDuration_NonConsolidatedMember_ValuationDifferenceOnAvailableForSaleSecuritiesMember	492000000	JPY
Total changes of items during the period	CurrentYearDuration_NonConsolidatedMember_DeferredGainsOrLossesOnHedgesMember	-13000000	JPY
Total changes of items during the period	CurrentYearDuration_NonConsolidatedMember_ValuationAndTranslationAdjustmentsMember	479000000	JPY
Total changes of items during the period	CurrentYearDuration_NonConsolidatedMember	433000000	JPY
Net assets	CurrentYearInstant_NonConsolidatedMember_ValuationDifferenceOnAvailableForSaleSecuritiesMember	1606000000	JPY
Net assets	CurrentYearInstant_NonConsolidatedMember_DeferredGainsOrLossesOnHedgesMember	20000000	JPY
Net assets	CurrentYearInstant_NonConsolidatedMember_ValuationAndTranslationAdjustmentsMember	1627000000	JPY
Net assets	CurrentYearInstant_NonConsolidatedMember	9022000000	JPY
Salaries and allowances sga	Prior1YearDuration_NonConsolidatedMember	570000000	JPY
Salaries and allowances sga	CurrentYearDuration_NonConsolidatedMember	645000000	JPY
Bonuses sga	Prior1YearDuration_NonConsolidatedMember	170000000	JPY
Bonuses sga	CurrentYearDuration_NonConsolidatedMember	150000000	JPY
Document title cover page	FilingDateInstant	Original text (Japanese) 有価証券報告書
Clause of stipulation cover page	FilingDateInstant	Original text (Japanese) 金融商品取引法第24条第１項
Place of filing cover page	FilingDateInstant	Original text (Japanese) 関東財務局長
Filing date cover page	FilingDateInstant	2026-03-18
Fiscal year cover page	FilingDateInstant	Original text (Japanese) 第43期（自　2025年１月１日　至　2025年12月31日）
Company name cover page	FilingDateInstant	Original text (Japanese) コスモ・バイオ株式会社
Company name in english cover page	FilingDateInstant	COSMO BIO COMPANY,LIMITED
Title and name of representative cover page	FilingDateInstant	Original text (Japanese) 代表取締役社長　　柴山　法彦
Address of registered headquarter cover page	FilingDateInstant	Original text (Japanese) 東京都江東区東陽二丁目２番20号
Telephone number address of registered headquarter cover page	FilingDateInstant	03-5632-9600
Name of contact person address of registered headquarter cover page	FilingDateInstant	Original text (Japanese) 取締役財務部長　　林　政徳
Nearest place of contact cover page	FilingDateInstant	Original text (Japanese) 東京都江東区東陽二丁目２番20号
Telephone number nearest place of contact cover page	FilingDateInstant	03-5632-9600
Name of contact person nearest place of contact cover page	FilingDateInstant	Original text (Japanese) 取締役財務部長　　林　政徳
Place for public inspection cover page (text)	FilingDateInstant	Text · Plus
Edinet code	FilingDateInstant	E02991
Fund code	FilingDateInstant	－
Security code	FilingDateInstant	33860
Filer name in japanese	FilingDateInstant	Original text (Japanese) コスモ・バイオ株式会社
Filer name in english	FilingDateInstant	COSMO BIO COMPANY,LIMITED
Fund name in japanese	FilingDateInstant	－
Fund name in english	FilingDateInstant	－
Cabinet office ordinance	FilingDateInstant	Original text (Japanese) 企業内容等の開示に関する内閣府令
Document type	FilingDateInstant	Original text (Japanese) 第三号様式
Accounting standards	FilingDateInstant	Japan GAAP

Every row of the EDINET CSV. Item names are the XBRL element names; filed text is kept in its original Japanese. Filed text is available on Plus and Pro.

Data checks · 24 of 24 passed

balance sheet identity	consolidated 2024-12-31	pass rounding
balance sheet identity	consolidated 2025-12-31	pass rounding
balance sheet identity	non_consolidated 2024-12-31	pass rounding
balance sheet identity	non_consolidated 2025-12-31	pass rounding
dei present		pass
period resolution		pass
statement vs summary · net assets	consolidated 2023-12-31	pass
statement vs summary · net assets	consolidated 2024-12-31	pass
statement vs summary · net assets	consolidated 2025-12-31	pass
statement vs summary · net assets	non_consolidated 2023-12-31	pass
statement vs summary · net assets	non_consolidated 2024-12-31	pass
statement vs summary · net assets	non_consolidated 2025-12-31	pass
statement vs summary · net income attributable to parent	consolidated 2024-01-01/2024-12-31	pass
statement vs summary · net income attributable to parent	consolidated 2025-01-01/2025-12-31	pass
statement vs summary · operating cash flow	consolidated 2024-01-01/2024-12-31	pass
statement vs summary · operating cash flow	consolidated 2025-01-01/2025-12-31	pass
statement vs summary · revenue	consolidated 2024-01-01/2024-12-31	pass
statement vs summary · revenue	consolidated 2025-01-01/2025-12-31	pass
statement vs summary · revenue	non_consolidated 2024-01-01/2024-12-31	pass
statement vs summary · revenue	non_consolidated 2025-01-01/2025-12-31	pass
statement vs summary · total assets	consolidated 2024-12-31	pass
statement vs summary · total assets	consolidated 2025-12-31	pass
statement vs summary · total assets	non_consolidated 2024-12-31	pass
statement vs summary · total assets	non_consolidated 2025-12-31	pass