# tanseisha vs Frontier International

> Unit: JPY millions (ratios in %)
> Periods: tanseisha = FY ending Jan 2026, consolidated, J-GAAP / Frontier International = FY ending Apr 2026, consolidated, J-GAAP
> Retrieved: 2026-09-30T20:39:25.249Z

| Metric | tanseisha | Frontier International |
| --- | ---: | ---: |
| Revenue | 107,222 | 29,949 |
| Operating income | 8,358 | 2,100 |
| Net income | 5,993 | 1,245 |
| COGS ratio | 80.0% | 81.5% |
| Operating margin | 7.8% | 7.0% |
| Net margin | 5.6% | 4.2% |
| FCF margin | 3.0% | 8.1% |
| Period | FY ending Jan 2026 | FY ending Apr 2026 |
| Source | S100Y04L | S100YSV9 |

## Five-axis industry profile

Each axis shows a rank within that company's primary industry, so peer groups may differ. Missing values are labeled unavailable; no combined score is calculated. Industry rank is not an investment recommendation.

| Axis | tanseisha | Frontier International |
| --- | ---: | ---: |
| Revenue growth | 25 (6 peers) | 58.3 (6 peers) |
| Profitability | 72.2 (9 peers) | 27.8 (9 peers) |
| Cash conversion | 16.7 (9 peers) | 61.1 (9 peers) |
| Efficiency | 94.4 (9 peers) | 83.3 (9 peers) |
| Financial strength | — | — |

## Company details

- https://vizora.meequs.com/en/company/tanseisha/md
- https://vizora.meequs.com/en/company/frontier-international/md

## Definitions

- Amounts are in millions of JPY (rounded). The period is stated in each table heading
- Operating margin = operating income ÷ revenue. Net income is attributable to owners of the parent when disclosed
- Free cash flow (FCF) = operating cash flow − capital expenditure
- ¥100 model = breakdown per ¥100 of revenue (rounded so parts sum to 100)
- Segment revenues include inter-segment sales and may not sum to consolidated revenue
- Source IDs are EDINET document IDs (docID). "算出" (derived) means computed from other disclosed values
- All figures are extracted mechanically from filings. AI-written text never generates figures
- Source: company filings submitted to EDINET (Financial Services Agency of Japan). Figures were extracted, edited and processed, and charts and text were created, by Vizora — not by the FSA (used under the Public Data License v1.0).