# Global Communication Planning Co., Ltd.: business model and financials

> Latest period: FY ending Jun 2026, non-consolidated, J-GAAP
> Unit: JPY millions
> Sources: 有価証券報告書－第31期(2025/07/01－2026/06/30) (S100Z2TG)
> Page: https://vizora.meequs.com/en/company/global-communication-planning
> Retrieved: 2026-09-30T21:37:32.281Z

## Company

Global Communication Planning, founded in 1995, is a company in IT Services & System Integration listed on TSE Growth. It has 113 employees (consolidated).

| Field | Value |
| --- | ---: |
| Legal name | Global Communication Planning Co., Ltd. |
| Ticker | 4073 |
| Stock price | View on Yahoo Finance (https://finance.yahoo.co.jp/quote/4073.T) |
| Listing | TSE Growth |
| Head office | 千葉県佐倉市王子台一丁目28番8号 |
| Representative (per filing) | 代表取締役社長 髙木 洋介 |
| Founded | Sep 1995 |
| Share capital | ¥440.9M |
| Employees (consolidated) | 113 |
| Average salary (parent only) | ¥5.4M |
| Fiscal year end | June |
| Website | www.gck.co.jp (https://www.gck.co.jp/) |
| Corporate number | 5040001046876 |
| EDINET | E36666 |
| Industries (Vizora) | IT Services & System Integration, Cashless Payments |

> Profile source: annual securities report (S100Z2TG, filed 2026-09-18). As of filing

## Key points (generated from figures)

- About 54% of Global Communication Planning's sales come from PaymentIntegration, with Payment service making up much of the rest.
- Out of every ¥100 of sales, about ¥3 is left as operating profit.
- Revenue changed +22.1% from the prior year, and it swung back to an operating profit.

## Company structure

- Segment revenue mix: PaymentIntegration 54.2%、Payment service 45.8%
- Revenue → net income: ¥2252030000 → ¥70390000
- Net income → operating cash flow: ¥70390000 → ¥162794000（difference ¥92404000）
- Main uses of operating cash flow: CapEx ¥127051000 / dividends — / buybacks —
- Change in cash: ¥-125967000
Segment shares use total reported segment revenue, which may include inter-segment sales. The cash bridge is operating cash flow minus net income and combines non-cash items and working-capital effects.

## Key figures at a glance

| Metric | Value | Note |
| --- | ---: | ---: |
| Revenue | ¥2.25B |  |
| Operating income | ¥69.4M | Margin 3.1% |
| Net income | ¥70.4M | Margin 3.1% |
| Free cash flow | ¥35.7M |  |
| Largest business | PaymentIntegration | of segment revenue 54.2% |
| Employees (consolidated) | 113 |  |
| EPS | ¥27.84 |  |
| Diluted EPS | ¥27.55 |  |
| Book value per share | ¥139.84 |  |
| Equity ratio | 17.8% |  |
| Shares outstanding | 2,539,060 |  |
| Treasury shares | 2,000 |  |
| Shareholders | 1,134 |  |
| Average salary (parent only) | ¥5.4M | Filing company only |
| Cash ratio | 30.8% | Cash ÷ revenue 27.4% |
| Vs. industry median margin | -5.8 pp | IT Services & System Integration |
| ROE | 22.5% | Derived from disclosed figures |
| ROA | 3.5% | Derived from disclosed figures |

## Notable figures

- FY2026, operating cash flow is 2.3× net income
- FY2026, one segment accounts for 77% of positive segment profit
- FY2026, segment profit share differs by -23 points

## What changed in 5 years

| Metric | FY ending Jun 2021 | FY ending Jun 2026 | Change |
| --- | ---: | ---: | ---: |
| Revenue | ¥2078125000 | ¥2252030000 | +8.4% |
| Operating income | ¥199591000 | ¥69373000 | -65.2% |
| Operating margin | 9.6% | 3.1% | -6.5 pp |
| Employees | 114 people | 113 people | -0.9% |
| Cash and equivalents | ¥502219000 | ¥616265000 | +22.7% |

### Change in segment revenue mix

Span: FY ending Jun 2021 → FY ending Jun 2026. Stable segment keys are connected; unmatched shares are marked as new or reorganized. Shares use total segment revenue.

| Flow | Revenue share |
| --- | ---: |
| 新設・再編 → ペイメントインテグレーション事業 | 54.2% |
| 新設・再編 → ペイメントサービス事業 | 45.8% |

Segment revenue source references: 2 (derived)

## Income statement（FY ending Jun 2026, non-consolidated, J-GAAP）

| Item | Amount (JPY mn) | % of revenue | Source |
| --- | ---: | ---: | ---: |
| Revenue | 2,252 | 100.0% | S100Z2TG |
| Cost of revenue | 1,520 | 67.5% | S100Z2TG |
| Gross profit | 732 | 32.5% | S100Z2TG |
| SG&A | 663 | 29.4% | S100Z2TG |
| Operating income | 69 | 3.1% | S100Z2TG |
| Ordinary income | 33 | 1.5% | S100Z2TG |
| Pretax income | 33 | 1.5% | S100Z2TG |
| Income tax | -37 | -1.6% | S100Z2TG |
| Net income | 70 | 3.1% | S100Z2TG |

## Per ¥100 of revenue（FY ending Jun 2026）

| Part | JPY |
| --- | ---: |
| Cost of revenue | 68 |
| SG&A | 29 |
| Operating income | 3 |
| (Ref.) Net income | 3 |

### Margin funnel

Gross margin 32.5% → Operating margin 3.1% → Net margin 3.1%
Derived from reported figures (DERIVED).

## Revenue and profit pattern

Pattern: Turned profitable
Calculated from comparable annual consolidated filings.

## Year over year（FY ending Jun 2025 → FY ending Jun 2026、JPY mn）

| Metric | Prior | Current | Change | % change |
| --- | ---: | ---: | ---: | ---: |
| Revenue | 1,844 | 2,252 | 408 | +22.1% |
| Gross profit | 583 | 732 | 149 | +25.6% |
| Operating income | -80 | 69 | 149 | — |
| Operating cash flow | -229 | 163 | 392 | — |
| Free cash flow | -459 | 36 | 495 | — |

## History（JPY mn）

| Period | Revenue | Op. income | Op. margin | Net income | Op. CF | FCF | Source |
| --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| FY ending Jun 2020 | 2,638 | 386 | 14.6% | 268 | 358 | 262 | S100MIYR |
| FY ending Jun 2021 | 2,078 | 200 | 9.6% | 127 | 214 | 81 | S100P8WF |
| FY ending Jun 2022 | 1,589 | -56 | -3.5% | -92 | -274 | -454 | S100RWW0 |
| FY ending Jun 2023 | 1,549 | -273 | -17.6% | -774 | -251 | -390 | S100UFTA |
| FY ending Jun 2024 | 1,740 | 59 | 3.4% | 73 | 63 | -143 | S100WQNZ |
| FY ending Jun 2025 | 1,844 | -80 | -4.3% | -146 | -229 | -459 | S100Z2TG |
| FY ending Jun 2026 | 2,252 | 69 | 3.1% | 70 | 163 | 36 | S100Z2TG |

## People and productivity（FY ending Jun 2026, non-consolidated, J-GAAP）

| Metric | Value |
| --- | ---: |
| Revenue per employee (consolidated) | ¥19.9M |
| Operating income per employee (consolidated) | ¥613.9K |
| Net income per employee (consolidated) | ¥622.9K |

Employees, revenue and profit are consolidated. Average annual salary is a separate parent-company figure. Calculated from disclosed figures (DERIVED).

| History | FY ending Jun 2022 | FY ending Jun 2023 | FY ending Jun 2024 | FY ending Jun 2025 | FY ending Jun 2026 |
| --- | ---: | ---: | ---: | ---: | ---: |
| Employees (consolidated) | 113 | 113 | 112 | 117 | 113 |
| Average salary (parent company) | ¥5M | ¥5.2M | ¥5.2M | ¥5.3M | ¥5.4M |
| Average age (parent company) | 40.9 years | 41.6 years | 42.0 years | 42.3 years | 42.9 years |
| Average tenure (parent company) | 6.9 years | 7.3 years | 7.9 years | 8.4 years | 9.0 years |

Year over year: Employees (consolidated) -3.4% · Revenue (consolidated) +22.1%

## Segments（FY ending Jun 2026, non-consolidated, J-GAAP、JPY mn）

| Segment | Revenue | Share | Op. income | Op. margin |
| --- | ---: | ---: | ---: | ---: |
| PaymentIntegration | 1,220 | 54.2% | 83 | 6.8% |
| Payment service | 1,032 | 45.8% | 25 | 2.4% |

### segmentMix — Revenue and profit mix

Calculated from disclosed figures (DERIVED). Shares use total segment revenue and total positive segment profit respectively. Difference = profit share − revenue share (pt). Inter-segment sales may prevent reconciliation to company revenue.

| Segment | Revenue share | Profit share | Difference (pt) | Margin |
| --- | ---: | ---: | ---: | ---: |
| PaymentIntegration | 54.2% | 76.7% | 22.5 | 6.8% |
| Payment service | 45.8% | 23.3% | -22.5 | 2.4% |

Segment → industry: PaymentIntegration → IT Services & System Integration / Payment service → Cashless Payments / PaymentIntegration → Cashless Payments

## Revenue by geography

No geographic revenue breakdown was disclosed.

## Cash flow（FY ending Jun 2026, non-consolidated, J-GAAP）

| Item | Amount (JPY mn) | % of revenue | Source |
| --- | ---: | ---: | ---: |
| Operating cash flow | 163 | 7.2% | S100Z2TG |
| Capital expenditure | 127 | 5.6% | S100Z2TG |
| Free cash flow | 36 | 1.6% | 算出 |
| Investing cash flow | -131 | -5.8% | S100Z2TG |
| Financing cash flow | -158 | -7.0% | S100Z2TG |
| Change in cash | -126 | -5.6% | S100Z2TG |
| Cash and equivalents | 616 | 27.4% | S100Z2TG |

## Balance sheet

Figures are as of each fiscal year end. Derived values are marked as such in the source column. Lease liabilities are excluded from interest-bearing debt.

| Metric | FY ending Jun 2022 | FY ending Jun 2023 | FY ending Jun 2024 | FY ending Jun 2025 | FY ending Jun 2026 | Source |
| --- | ---: | ---: | ---: | ---: | ---: | ---: |
| Cash and equivalents | 385 | 725 | 700 | 742 | 616 | S100UFTA, S100WQNZ, S100Z2TG |
| Total assets | 1,515 | 1,571 | 1,765 | 2,005 | 1,999 | S100RWW0, S100UFTA, S100WQNZ, S100Z2TG |
| Net assets | 1,139 | 340 | 415 | 270 | 355 | S100UFTA, S100WQNZ, S100Z2TG |
| Share capital | 432 | 432 | 433 | 433 | 441 | S100RWW0, S100UFTA, S100WQNZ, S100Z2TG |
| Property, plant and equipment | 92 | — | 8 | 22 | 20 | S100RWW0, S100WQNZ, S100Z2TG |
| Intangible assets excluding goodwill | 249 | — | 190 | 375 | 420 | S100RWW0, S100WQNZ, S100Z2TG |
| Current assets | 1,107 | 1,545 | 1,517 | 1,590 | 1,504 | S100RWW0, S100UFTA, S100WQNZ, S100Z2TG |
| Current liabilities | 366 | 1,069 | 1,114 | 1,113 | 1,182 | S100RWW0, S100UFTA, S100WQNZ, S100Z2TG |
| Short-term borrowings | — | 610 | 610 | 610 | 624 | S100UFTA, S100WQNZ, S100Z2TG |
| Long-term borrowings | 10 | 162 | 236 | 622 | 461 | S100RWW0, S100UFTA, S100WQNZ, S100Z2TG |
| Total liabilities | 376 | 1,231 | 1,349 | 1,735 | 1,644 | S100RWW0, S100UFTA, S100WQNZ, S100Z2TG |
| Equity attributable to owners of parent | 1,139 | 340 | 415 | 270 | 355 | S100RWW0, S100UFTA, S100WQNZ, S100Z2TG |
| Retained earnings | 392 | -407 | -334 | -481 | -410 | S100RWW0, S100UFTA, S100WQNZ, S100Z2TG |
| Treasury stock | -0 | -0 | -0 | -0 | -0 | S100RWW0, S100UFTA, S100WQNZ, S100Z2TG |

### Assets and funding mix

| Assets | Share | Source |
| --- | ---: | ---: |
| Cash | 31% | S100Z2TG |
| Property, plant and equipment | 1% | S100Z2TG |
| Intangibles and goodwill | 21% | S100Z2TG |
| Other assets | 47% | S100Z2TG |

| Funding source | Share | Source |
| --- | ---: | ---: |
| Other liabilities | 82% | S100Z2TG |
| Equity | 18% | S100Z2TG |
| Other liabilities | 0% | S100Z2TG |

### Balance sheet history

| Metric | FY ending Jun 2022 | FY ending Jun 2023 | FY ending Jun 2024 | FY ending Jun 2025 | FY ending Jun 2026 |
| --- | ---: | ---: | ---: | ---: | ---: |
| Total assets | 1,515 | 1,571 | 1,765 | 2,005 | 1,999 |
| Equity | 1,139 | 340 | 415 | 270 | 355 |
| Interest-bearing debt | — | — | — | — | — |
| Cash | 385 | 725 | 700 | 742 | 616 |

## Asset intensity and goodwill

Ratios are derived from reported values. Goodwill is used only when separately reported, never inferred from combined intangible assets.

| Metric | Value | Sources |
| --- | ---: | ---: |
| Asset intensity (fixed assets ÷ revenue) | 0.9% | S100Z2TG |
| Fixed assets ÷ total assets | 1.0% | S100Z2TG |
| Goodwill ÷ parent equity | — | —, S100Z2TG |

### Cash quality

Net cash = cash − interest-bearing debt. Net debt ratio = (interest-bearing debt − cash) ÷ positive operating cash flow. Omit when debt components are incomplete; other ratios are derived from reported figures.

| Metric | Value |
| --- | ---: |
| Cash ratio (cash ÷ total assets) | 30.8% |
| Cash ÷ revenue | 27.4% |
| Net cash (cash − interest-bearing debt) | — |
| Net debt ÷ operating cash flow | — |
| Cash conversion (operating CF ÷ operating income) | 234.7% |
| Cash vs. profit gap | 92 JPY mn (of net income 131.3%) |
| Shareholder returns / net income | — |
| Shareholder returns / FCF | — |
| Shareholder payments — dividends / net income | — |
| Shareholder payments — dividends / FCF | — |
| CapEx intensity (capex ÷ revenue) | 5.6% |
| Investing CF relative to operating CF | 80.3% |

## ROA and ROE

ROE is decomposed into net margin × asset turnover × financial leverage. Leverage can raise ROE, so the ratio alone does not assess a company's condition. Ending balances are used without a prior year; total equity approximates parent equity when unavailable.

| Period | Net margin | Asset turnover | ROA | Financial leverage | ROE | Sources |
| --- | ---: | ---: | ---: | ---: | ---: | ---: |
| 2022 | — | —× | -6.1% | —× | — | S100RWW0 |
| 2023 | — | —× | -50.1% | —× | — | S100UFTA |
| 2024 | 4.2% | 1.04× | 4.4% | 4.41× | 19.2% | S100WQNZ |
| 2025 | — | —× | -7.8% | —× | — | S100Z2TG |
| 2026 | 3.1% | 1.13× | 3.5% | 6.41× | 22.5% | S100Z2TG |

## Ownership

| Counterparty | Relation | Ratio | As of |
| --- | ---: | ---: | ---: |
| 株式会社トランザクション・メディア・ネットワークス | Major shareholder | 24.8% | 2026-06-30 |
| 株式会社コミューン | Major shareholder | 11.4% | 2026-06-30 |
| 株式会社アイネット | Major shareholder | 6.3% | 2026-06-30 |
| 矢ヶ部 啓一 | Major shareholder | 4.0% | 2026-06-30 |
| 金子 京子 | Major shareholder | 3.3% | 2026-06-30 |
| ジィ・シィ企画従業員持株会 | Major shareholder | 3.2% | 2026-06-30 |
| 株式会社ＳＢＩ証券 | Major shareholder | 3.1% | 2026-06-30 |
| 小坂 大輔 | Major shareholder | 2.9% | 2026-06-30 |
| 坂井 正人 | Major shareholder | 2.6% | 2026-06-30 |
| 髙橋 恵二 | Major shareholder | 1.8% | 2026-06-30 |

## Sources

| Document | ID | Published | URL |
| --- | ---: | ---: | ---: |
| 有価証券報告書－第31期(2025/07/01－2026/06/30) | S100Z2TG | 2026-09-18 | https://disclosure2.edinet-fsa.go.jp/WZEK0040.aspx?S100Z2TG,, |
| 有価証券報告書－第30期(2024/07/01－2025/06/30) | S100WQNZ | 2025-09-25 | https://disclosure2.edinet-fsa.go.jp/WZEK0040.aspx?S100WQNZ,, |
| 有価証券報告書－第29期(2023/07/01－2024/06/30) | S100UFTA | 2024-09-27 | https://disclosure2.edinet-fsa.go.jp/WZEK0040.aspx?S100UFTA,, |
| 有価証券報告書－第28期(2022/07/01－2023/06/30) | S100RWW0 | 2023-09-29 | https://disclosure2.edinet-fsa.go.jp/WZEK0040.aspx?S100RWW0,, |
| 有価証券報告書－第27期(令和3年7月1日－令和4年6月30日) | S100P8WF | 2022-09-30 | https://disclosure2.edinet-fsa.go.jp/WZEK0040.aspx?S100P8WF,, |
| 有価証券報告書－第26期(令和2年7月1日－令和3年6月30日) | S100MIYR | 2021-09-30 | https://disclosure2.edinet-fsa.go.jp/WZEK0040.aspx?S100MIYR,, |

## 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).