Annual report

Period2025-01-01 → 2025-12-31

Filed2026-03-23

StandardJapan GAAP

ConsolidatedYes

Data checks24 of 24 passed

Key figures · 148

Metric	Value	Period	Scope	Source row
Revenue	¥4.5bn	2025-01-01 → 2025-12-31	Cons.	Net sales
Revenue	¥4.2bn	2024-01-01 → 2024-12-31	Cons.	Net sales
Revenue	¥3.8bn	2023-01-01 → 2023-12-31^v	Cons.	Net sales (5-year summary)
Revenue	¥3.4bn	2022-01-01 → 2022-12-31^v	Cons.	Net sales (5-year summary)
Revenue	¥3.1bn	2021-01-01 → 2021-12-31^d	Cons.	Net sales (5-year summary)
Operating income	¥647m	2025-01-01 → 2025-12-31	Cons.	Operating income
Operating income	¥626m	2024-01-01 → 2024-12-31	Cons.	Operating income
Ordinary income	¥652m	2025-01-01 → 2025-12-31	Cons.	Ordinary income
Ordinary income	¥623m	2024-01-01 → 2024-12-31	Cons.	Ordinary income
Ordinary income	¥464m	2023-01-01 → 2023-12-31^v	Cons.	Ordinary income loss (5-year summary)
Ordinary income	¥480m	2022-01-01 → 2022-12-31^v	Cons.	Ordinary income loss (5-year summary)
Ordinary income	¥345m	2021-01-01 → 2021-12-31^d	Cons.	Ordinary income loss (5-year summary)
Profit before tax	¥601m	2025-01-01 → 2025-12-31	Cons.	Income before income taxes
Profit before tax	¥623m	2024-01-01 → 2024-12-31	Cons.	Income before income taxes
Net income (owners)	¥408m	2025-01-01 → 2025-12-31	Cons.	Profit loss attributable to owners of parent
Net income (owners)	¥407m	2024-01-01 → 2024-12-31	Cons.	Profit loss attributable to owners of parent
Net income (owners)	¥300m	2023-01-01 → 2023-12-31^v	Cons.	Profit loss attributable to owners of parent (5-year summary)
Net income (owners)	¥323m	2022-01-01 → 2022-12-31^v	Cons.	Profit loss attributable to owners of parent (5-year summary)
Net income (owners)	¥224m	2021-01-01 → 2021-12-31^d	Cons.	Profit loss attributable to owners of parent (5-year summary)
Net income	¥432m	2025-01-01 → 2025-12-31	Cons.	Profit loss
Net income	¥426m	2024-01-01 → 2024-12-31	Cons.	Profit loss
Total assets	¥30.1bn	at 2025-12-31	Cons.	Assets
Total assets	¥26.0bn	at 2024-12-31	Cons.	Assets
Total assets	¥21.3bn	at 2023-12-31^v	Cons.	Total assets (5-year summary)
Total assets	¥15.2bn	at 2022-12-31^v	Cons.	Total assets (5-year summary)
Total assets	¥16.0bn	at 2021-12-31^d	Cons.	Total assets (5-year summary)
Total liabilities	¥26.9bn	at 2025-12-31	Cons.	Liabilities
Total liabilities	¥23.0bn	at 2024-12-31	Cons.	Liabilities
Net assets / equity	¥3.3bn	at 2025-12-31	Cons.	Net assets
Net assets / equity	¥3.0bn	at 2024-12-31	Cons.	Net assets
Net assets / equity	¥2.6bn	at 2023-12-31^v	Cons.	Net assets
Net assets / equity	¥2.4bn	at 2022-12-31^v	Cons.	Net assets (5-year summary)
Net assets / equity	¥2.1bn	at 2021-12-31^d	Cons.	Net assets (5-year summary)
Cash and deposits	¥27.8bn	at 2025-12-31	Cons.	Cash and deposits
Cash and deposits	¥23.8bn	at 2024-12-31	Cons.	Cash and deposits
Cash & equivalents	¥27.7bn	at 2025-12-31	Cons.	Cash and cash equivalents
Cash & equivalents	¥23.7bn	at 2024-12-31	Cons.	Cash and cash equivalents
Cash & equivalents	¥19.4bn	at 2023-12-31^v	Cons.	Cash and cash equivalents
Cash & equivalents	¥13.4bn	at 2022-12-31^v	Cons.	Cash and cash equivalents (5-year summary)
Cash & equivalents	¥14.7bn	at 2021-12-31^d	Cons.	Cash and cash equivalents (5-year summary)
Operating cash flow	¥4.2bn	2025-01-01 → 2025-12-31	Cons.	Net cash provided by used in operating activities
Operating cash flow	¥4.4bn	2024-01-01 → 2024-12-31	Cons.	Net cash provided by used in operating activities
Operating cash flow	¥6.1bn	2023-01-01 → 2023-12-31^v	Cons.	Net cash provided by used in operating activities (5-year summary)
Operating cash flow	−¥1.1bn	2022-01-01 → 2022-12-31^v	Cons.	Net cash provided by used in operating activities (5-year summary)
Operating cash flow	¥6.3bn	2021-01-01 → 2021-12-31^d	Cons.	Net cash provided by used in operating activities (5-year summary)
Investing cash flow	−¥38m	2025-01-01 → 2025-12-31	Cons.	Net cash provided by used in investment activities
Investing cash flow	−¥48m	2024-01-01 → 2024-12-31	Cons.	Net cash provided by used in investment activities
Investing cash flow	−¥66m	2023-01-01 → 2023-12-31^v	Cons.	Net cash provided by used in investing activities (5-year summary)
Investing cash flow	−¥113m	2022-01-01 → 2022-12-31^v	Cons.	Net cash provided by used in investing activities (5-year summary)
Investing cash flow	−¥86m	2021-01-01 → 2021-12-31^d	Cons.	Net cash provided by used in investing activities (5-year summary)
Financing cash flow	−¥148m	2025-01-01 → 2025-12-31	Cons.	Net cash provided by used in financing activities
Financing cash flow	−¥81m	2024-01-01 → 2024-12-31	Cons.	Net cash provided by used in financing activities
Financing cash flow	−¥67m	2023-01-01 → 2023-12-31^v	Cons.	Net cash provided by used in financing activities (5-year summary)
Financing cash flow	−¥67m	2022-01-01 → 2022-12-31^v	Cons.	Net cash provided by used in financing activities (5-year summary)
Financing cash flow	−¥156m	2021-01-01 → 2021-12-31^d	Cons.	Net cash provided by used in financing activities (5-year summary)
EPS (basic)	¥64.87	2025-01-01 → 2025-12-31	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥64.7	2024-01-01 → 2024-12-31	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥47.71	2023-01-01 → 2023-12-31^v	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥51.36	2022-01-01 → 2022-12-31^v	Cons.	Basic earnings loss per share (5-year summary)
EPS (basic)	¥35.2	2021-01-01 → 2021-12-31^d	Cons.	Basic earnings loss per share (5-year summary)
Net assets per share	¥498.14	at 2025-12-31	Cons.	Net assets per share (5-year summary)
Net assets per share	¥450.36	at 2024-12-31	Cons.	Net assets per share (5-year summary)
Net assets per share	¥397.67	at 2023-12-31^v	Cons.	Net assets per share (5-year summary)
Net assets per share	¥359.83	at 2022-12-31^v	Cons.	Net assets per share (5-year summary)
Net assets per share	¥318.6	at 2021-12-31^d	Cons.	Net assets per share (5-year summary)
Equity ratio	10.4%	at 2025-12-31	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	10.9%	at 2024-12-31	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	11.7%	at 2023-12-31^v	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	14.9%	at 2022-12-31^v	Cons.	Equity to asset ratio (5-year summary)
Equity ratio	12.5%	at 2021-12-31^d	Cons.	Equity to asset ratio (5-year summary)
ROE	13.7%	2025-01-01 → 2025-12-31	Cons.	Rate of return on equity (5-year summary)
ROE	15.3%	2024-01-01 → 2024-12-31	Cons.	Rate of return on equity (5-year summary)
ROE	12.6%	2023-01-01 → 2023-12-31^v	Cons.	Rate of return on equity (5-year summary)
ROE	15.1%	2022-01-01 → 2022-12-31^v	Cons.	Rate of return on equity (5-year summary)
ROE	11.4%	2021-01-01 → 2021-12-31^d	Cons.	Rate of return on equity (5-year summary)
Employees	97	at 2025-12-31	Cons.	Number of employees
Employees	93	at 2024-12-31	Cons.	Number of employees
Employees	82	at 2023-12-31^v	Cons.	Number of employees
Employees	77	at 2022-12-31^v	Cons.	Number of employees
Employees	72	at 2021-12-31^d	Cons.	Number of employees
Revenue	¥3.9bn	2025-01-01 → 2025-12-31	Standalone	Net sales
Revenue	¥3.6bn	2024-01-01 → 2024-12-31	Standalone	Net sales
Revenue	¥3.2bn	2023-01-01 → 2023-12-31^v	Standalone	Net sales (5-year summary)
Revenue	¥3.0bn	2022-01-01 → 2022-12-31^v	Standalone	Net sales (5-year summary)
Revenue	¥2.7bn	2021-01-01 → 2021-12-31^d	Standalone	Net sales (5-year summary)
Operating income	¥451m	2025-01-01 → 2025-12-31	Standalone	Operating income
Operating income	¥455m	2024-01-01 → 2024-12-31	Standalone	Operating income
Ordinary income	¥463m	2025-01-01 → 2025-12-31	Standalone	Ordinary income
Ordinary income	¥463m	2024-01-01 → 2024-12-31	Standalone	Ordinary income
Ordinary income	¥272m	2023-01-01 → 2023-12-31^v	Standalone	Ordinary income loss (5-year summary)
Ordinary income	¥351m	2022-01-01 → 2022-12-31^v	Standalone	Ordinary income loss (5-year summary)
Ordinary income	¥210m	2021-01-01 → 2021-12-31^d	Standalone	Ordinary income loss (5-year summary)
Profit before tax	¥413m	2025-01-01 → 2025-12-31	Standalone	Income before income taxes
Profit before tax	¥463m	2024-01-01 → 2024-12-31	Standalone	Income before income taxes
Net income	¥313m	2025-01-01 → 2025-12-31	Standalone	Profit loss
Net income	¥320m	2024-01-01 → 2024-12-31	Standalone	Profit loss
Net income	¥191m	2023-01-01 → 2023-12-31^v	Standalone	Net income loss (5-year summary)
Net income	¥252m	2022-01-01 → 2022-12-31^v	Standalone	Net income loss (5-year summary)
Net income	¥147m	2021-01-01 → 2021-12-31^d	Standalone	Net income loss (5-year summary)
Total assets	¥22.5bn	at 2025-12-31	Standalone	Assets
Total assets	¥19.9bn	at 2024-12-31	Standalone	Assets
Total assets	¥16.1bn	at 2023-12-31^v	Standalone	Total assets (5-year summary)
Total assets	¥10.2bn	at 2022-12-31^v	Standalone	Total assets (5-year summary)
Total assets	¥11.1bn	at 2021-12-31^d	Standalone	Total assets (5-year summary)
Total liabilities	¥19.9bn	at 2025-12-31	Standalone	Liabilities
Total liabilities	¥17.5bn	at 2024-12-31	Standalone	Liabilities
Net assets / equity	¥2.6bn	at 2025-12-31	Standalone	Net assets
Net assets / equity	¥2.4bn	at 2024-12-31	Standalone	Net assets
Net assets / equity	¥2.2bn	at 2023-12-31^v	Standalone	Net assets
Net assets / equity	¥2.0bn	at 2022-12-31^v	Standalone	Net assets (5-year summary)
Net assets / equity	¥1.8bn	at 2021-12-31^d	Standalone	Net assets (5-year summary)
Cash and deposits	¥20.3bn	at 2025-12-31	Standalone	Cash and deposits
Cash and deposits	¥17.9bn	at 2024-12-31	Standalone	Cash and deposits
EPS (basic)	¥49.77	2025-01-01 → 2025-12-31	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥50.93	2024-01-01 → 2024-12-31	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥30.29	2023-01-01 → 2023-12-31^v	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥40.07	2022-01-01 → 2022-12-31^v	Standalone	Basic earnings loss per share (5-year summary)
EPS (basic)	¥23.02	2021-01-01 → 2021-12-31^d	Standalone	Basic earnings loss per share (5-year summary)
Dividend per share	¥25.8	2025-01-01 → 2025-12-31	Standalone	Dividend paid per share (5-year summary)
Dividend per share	¥22.5	2024-01-01 → 2024-12-31	Standalone	Dividend paid per share (5-year summary)
Dividend per share	¥12	2023-01-01 → 2023-12-31^v	Standalone	Dividend paid per share (5-year summary)
Dividend per share	¥10	2022-01-01 → 2022-12-31^v	Standalone	Dividend paid per share (5-year summary)
Dividend per share	¥10	2021-01-01 → 2021-12-31^d	Standalone	Dividend paid per share (5-year summary)
Net assets per share	¥414.46	at 2025-12-31	Standalone	Net assets per share (5-year summary)
Net assets per share	¥381.79	at 2024-12-31	Standalone	Net assets per share (5-year summary)
Net assets per share	¥342.86	at 2023-12-31^v	Standalone	Net assets per share (5-year summary)
Net assets per share	¥322.44	at 2022-12-31^v	Standalone	Net assets per share (5-year summary)
Net assets per share	¥292.49	at 2021-12-31^d	Standalone	Net assets per share (5-year summary)
Equity ratio	11.6%	at 2025-12-31	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	12.1%	at 2024-12-31	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	13.4%	at 2023-12-31^v	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	19.8%	at 2022-12-31^v	Standalone	Equity to asset ratio (5-year summary)
Equity ratio	16.6%	at 2021-12-31^d	Standalone	Equity to asset ratio (5-year summary)
ROE	12.5%	2025-01-01 → 2025-12-31	Standalone	Rate of return on equity (5-year summary)
ROE	14.1%	2024-01-01 → 2024-12-31	Standalone	Rate of return on equity (5-year summary)
ROE	9.1%	2023-01-01 → 2023-12-31^v	Standalone	Rate of return on equity (5-year summary)
ROE	13.0%	2022-01-01 → 2022-12-31^v	Standalone	Rate of return on equity (5-year summary)
ROE	7.9%	2021-01-01 → 2021-12-31^d	Standalone	Rate of return on equity (5-year summary)
Shares issued	6,564,400	at 2025-12-31	Standalone	Total number of issued shares (5-year summary)
Shares issued	6,564,400	at 2024-12-31	Standalone	Total number of issued shares (5-year summary)
Shares issued	6,564,400	at 2023-12-31^v	Standalone	Total number of issued shares (5-year summary)
Shares issued	6,564,400	at 2022-12-31^v	Standalone	Total number of issued shares (5-year summary)
Shares issued	6,564,400	at 2021-12-31^d	Standalone	Total number of issued shares (5-year summary)
Employees	90	at 2025-12-31	Standalone	Number of employees
Employees	85	at 2024-12-31	Standalone	Number of employees
Employees	76	at 2023-12-31^v	Standalone	Number of employees
Employees	73	at 2022-12-31^v	Standalone	Number of employees
Employees	70	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 · 1,194

Item	Context	Value	Unit
Provision of legal retained earnings	CurrentYearDuration_NonConsolidatedMember	－	JPY
Profit loss	CurrentYearDuration_NonConsolidatedMember_ShareholdersEquityMember	313023000	JPY
Profit loss	CurrentYearDuration_NonConsolidatedMember	313023000	JPY
Purchase of treasury stock	CurrentYearDuration_NonConsolidatedMember_ShareholdersEquityMember	－	JPY
Purchase of treasury stock	CurrentYearDuration_NonConsolidatedMember	－	JPY
Net changes of items other than shareholders equity	CurrentYearDuration_NonConsolidatedMember_ValuationDifferenceOnAvailableForSaleSecuritiesMember	33963000	JPY
Net changes of items other than shareholders equity	CurrentYearDuration_NonConsolidatedMember_ValuationAndTranslationAdjustmentsMember	33963000	JPY
Net changes of items other than shareholders equity	CurrentYearDuration_NonConsolidatedMember	33963000	JPY
Total changes of items during the period	CurrentYearDuration_NonConsolidatedMember_TreasuryStockMember	－	JPY
Total changes of items during the period	CurrentYearDuration_NonConsolidatedMember_ShareholdersEquityMember	171512000	JPY
Total changes of items during the period	CurrentYearDuration_NonConsolidatedMember_ValuationDifferenceOnAvailableForSaleSecuritiesMember	33963000	JPY
Total changes of items during the period	CurrentYearDuration_NonConsolidatedMember_ValuationAndTranslationAdjustmentsMember	33963000	JPY
Total changes of items during the period	CurrentYearDuration_NonConsolidatedMember	205476000	JPY
Net assets	CurrentYearInstant_NonConsolidatedMember_TreasuryStockMember	-148930000	JPY
Net assets	CurrentYearInstant_NonConsolidatedMember_ShareholdersEquityMember	2572748000	JPY
Net assets	CurrentYearInstant_NonConsolidatedMember_ValuationDifferenceOnAvailableForSaleSecuritiesMember	33963000	JPY
Net assets	CurrentYearInstant_NonConsolidatedMember_ValuationAndTranslationAdjustmentsMember	33963000	JPY
Net assets	CurrentYearInstant_NonConsolidatedMember	2606712000	JPY
Directors compensations sga	Prior1YearDuration_NonConsolidatedMember	130380000	JPY
Directors compensations sga	CurrentYearDuration_NonConsolidatedMember	137805000	JPY
Salaries and allowances sga	Prior1YearDuration_NonConsolidatedMember	286532000	JPY
Salaries and allowances sga	CurrentYearDuration_NonConsolidatedMember	322267000	JPY
Depreciation sga	Prior1YearDuration_NonConsolidatedMember	10722000	JPY
Depreciation sga	CurrentYearDuration_NonConsolidatedMember	9542000	JPY
Commission fee sga	Prior1YearDuration_NonConsolidatedMember	131530000	JPY
Commission fee sga	CurrentYearDuration_NonConsolidatedMember	121699000	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	2026-03-23
Fiscal year cover page	FilingDateInstant	Original text (Japanese) 第26期(自　2025年１月１日　至　2025年12月31日)
Company name cover page	FilingDateInstant	Original text (Japanese) ビリングシステム株式会社
Company name in english cover page	FilingDateInstant	Billing System Corporation
Title and name of representative cover page	FilingDateInstant	Original text (Japanese) 代表取締役社長　　石塚　昭浩
Address of registered headquarter cover page	FilingDateInstant	Original text (Japanese) 東京都千代田区内幸町一丁目２番２号
Telephone number address of registered headquarter cover page	FilingDateInstant	03-5501-4400
Name of contact person address of registered headquarter cover page	FilingDateInstant	Original text (Japanese) 取締役管理本部長　　長谷川　毅
Nearest place of contact cover page	FilingDateInstant	Original text (Japanese) 東京都千代田区内幸町一丁目２番２号
Telephone number nearest place of contact cover page	FilingDateInstant	03-5501-4400
Name of contact person nearest place of contact cover page	FilingDateInstant	Original text (Japanese) 取締役管理本部長　　長谷川　毅
Place for public inspection cover page (text)	FilingDateInstant	Text · Plus
Edinet code	FilingDateInstant	E05741
Fund code	FilingDateInstant	－
Security code	FilingDateInstant	36230
Filer name in japanese	FilingDateInstant	Original text (Japanese) ビリングシステム株式会社
Filer name in english	FilingDateInstant	Billing System Corporation
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

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
balance sheet identity	non_consolidated 2025-12-31	pass
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