# Information Planning Co.,LTD.: business model and financials

> Latest period: FY ending Sep 2025, consolidated, J-GAAP
> Unit: JPY millions
> Sources: 有価証券報告書－第39期(2024/10/01－2025/09/30) (S100XAQC)
> Page: https://vizora.meequs.com/en/company/information-planning
> Retrieved: 2026-09-30T20:59:04.594Z

## Company

Information Planning, founded in 1986, is a company in IT Services & System Integration listed on TSE Standard. It has 154 employees (consolidated).

| Field | Value |
| --- | ---: |
| Legal name | Information Planning CO.,LTD. |
| Ticker | 3712 |
| Stock price | View on Yahoo Finance (https://finance.yahoo.co.jp/quote/3712.T) |
| Listing | TSE Standard |
| Head office | 大阪市中央区安土町二丁目3番13号 (同所は登記上の本店所在地であり、実際の業務は「最寄りの連絡場所」で 行っています。) |
| Representative (per filing) | 代表取締役社長 中谷 利仁 |
| Founded | Oct 1986 |
| Share capital | ¥326.6M |
| Employees (consolidated) | 154 |
| Average salary (parent only) | ¥6.1M |
| Fiscal year end | September |
| Website | www.jyohokikaku.co.jp (https://www.jyohokikaku.co.jp/) |
| Corporate number | 9120001043911 |
| EDINET | E05340 |
| Industries (Vizora) | IT Services & System Integration, Software & SaaS, Real Estate Development & Leasing |

> Profile source: annual securities report (S100XAQC, filed 2025-12-17). As of filing

## Five-axis industry profile

Primary industry: IT Services & System Integration (2025-09-30)

| Axis | Industry percentile | Peers |
| --- | ---: | ---: |
| Profitability | 99.2 | 196 |
| Cash conversion | 37 | 185 |
| Efficiency | 2.8 | 196 |

Each axis is shown independently. Missing values are labeled unavailable; no combined score is calculated. Industry rank is not an investment recommendation.

## Key points (generated from figures)

- About 94% of Information Planning's sales come from System development business, with Real estate business making up much of the rest.
- Out of every ¥100 of sales, about ¥40 is left as operating profit.
- Revenue changed +6.4% from the prior year, operating profit +7.6%.

## Company structure

- Segment revenue mix: System development business 93.5%、Real estate business 6.5%
- Revenue → net income: ¥3843500000 → ¥1077526000
- Net income → operating cash flow: ¥1077526000 → ¥1145834000（difference ¥68308000）
- Main uses of operating cash flow: CapEx ¥713073000 / dividends ¥332893000 / buybacks ¥18000
- Change in cash: ¥128587000
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 | ¥3.84B |  |
| Operating income | ¥1.54B | Margin 40.0% |
| Net income | ¥1.08B | Margin 28.0% |
| Free cash flow | ¥432.8M |  |
| Largest business | System development business | of segment revenue 93.5% |
| Employees (consolidated) | 154 |  |
| EPS | ¥346.64 |  |
| Book value per share | ¥2285.28 |  |
| Equity ratio | 82.6% |  |
| Shares outstanding | 4,090,000 |  |
| Treasury shares | 1,065,000 |  |
| Shareholders | 2,602 |  |
| Average salary (parent only) | ¥6.1M | Filing company only |
| Cash ratio | 33.8% | Cash ÷ revenue 74.1% |
| Vs. industry median margin | +31.1 pp | IT Services & System Integration |
| ROE | 16.4% | Derived from disclosed figures |
| ROA | 13.5% | Derived from disclosed figures |

## Notable figures

- FY2025, one segment accounts for 97% of positive segment profit
- FY2025, operating income keeps 40 per ¥100 of revenue
- FY2025, cash is 34% of total assets

## What changed in 5 years

Currency or consolidation scope differs; percentage changes are omitted.

| Metric | FY ending Sep 2020 | FY ending Sep 2025 | Change |
| --- | ---: | ---: | ---: |
| Revenue | ¥3035506000 | ¥3843500000 | — |
| Operating income | ¥1116673000 | ¥1536833000 | — |
| Operating margin | 36.8% | 40.0% | +3.2 pp |
| Employees | 136 people | 154 people | — |
| Cash and equivalents | ¥2019076000 | ¥2847497000 | — |

### Change in segment revenue mix

Span: FY ending Sep 2020 → FY ending Sep 2025. Stable segment keys are connected; unmatched shares are marked as new or reorganized. Shares use total segment revenue.

| Flow | Revenue share |
| --- | ---: |
| システム事業 → システム事業 | 93.5% |
| システム事業 → 事業再編・廃止 | 0.5% |
| 不動産賃貸事業 → 不動産賃貸事業 | 5.9% |
| 新設・再編 → 不動産賃貸事業 | 0.5% |

Segment revenue source references: 4 (derived)

## Income statement（FY ending Sep 2025, consolidated, J-GAAP）

| Item | Amount (JPY mn) | % of revenue | Source |
| --- | ---: | ---: | ---: |
| Revenue | 3,844 | 100.0% | S100XAQC |
| Cost of revenue | 1,305 | 34.0% | S100XAQC |
| Gross profit | 2,538 | 66.0% | S100XAQC |
| SG&A | 1,002 | 26.1% | S100XAQC |
| Operating income | 1,537 | 40.0% | S100XAQC |
| Ordinary income | 1,538 | 40.0% | S100XAQC |
| Pretax income | 1,538 | 40.0% | S100XAQC |
| Income tax | 460 | 12.0% | S100XAQC |
| Net income | 1,078 | 28.0% | S100XAQC |
| Net income attributable to owners | 1,078 | 28.0% | S100XAQC |

## Per ¥100 of revenue（FY ending Sep 2025）

| Part | JPY |
| --- | ---: |
| Cost of revenue | 34 |
| SG&A | 26 |
| Operating income | 40 |
| (Ref.) Net income | 28 |

### Margin funnel

Gross margin 66.0% → Operating margin 40.0% → Net margin 28.0%
Derived from reported figures (DERIVED).

## Revenue and profit pattern

Pattern: Revenue and profit up
Revenue growth: +6.4%; Core profit growth: +7.6%
Growth quality: margin-expansion
Operating leverage (core profit growth ÷ revenue growth): 1.19×
Calculated from comparable annual consolidated filings.

## Year over year（FY ending Sep 2024 → FY ending Sep 2025、JPY mn）

| Metric | Prior | Current | Change | % change |
| --- | ---: | ---: | ---: | ---: |
| Revenue | 3,613 | 3,844 | 231 | +6.4% |
| Gross profit | 2,411 | 2,538 | 128 | +5.3% |
| Operating income | 1,428 | 1,537 | 108 | +7.6% |
| Net income attributable to owners | 1,013 | 1,078 | 65 | +6.4% |
| Operating cash flow | 1,206 | 1,146 | -60 | -5.0% |
| Free cash flow | 341 | 433 | 92 | +27.1% |

## History（JPY mn）

| Period | Revenue | Op. income | Op. margin | Net income | Op. CF | FCF | Source |
| --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| FY ending Sep 2019 | 2,848 | 1,021 | 35.8% | 708 | 798 | 445 | S100KDKU |
| FY ending Sep 2020 | 3,036 | 1,117 | 36.8% | 773 | 863 | 137 | S100N2TC |
| FY ending Sep 2021 | 3,148 | 1,227 | 39.0% | 869 | 806 | 772 | S100N2TC |
| FY ending Sep 2022 | 3,231 | 1,242 | 38.4% | 862 | 1,176 | 1,150 | S100SISA |
| FY ending Sep 2023 | 3,528 | 1,414 | 40.1% | 964 | 681 | 627 | S100UZQ3 |
| FY ending Sep 2024 | 3,613 | 1,428 | 39.5% | 1,013 | 1,206 | 341 | S100XAQC |
| FY ending Sep 2025 | 3,844 | 1,537 | 40.0% | 1,078 | 1,146 | 433 | S100XAQC |

## People and productivity（FY ending Sep 2025, consolidated, J-GAAP）

| Metric | Value |
| --- | ---: |
| Revenue per employee (consolidated) | ¥25M |
| Operating income per employee (consolidated) | ¥10M |
| Net income per employee (consolidated) | ¥7M |

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

| History | FY ending Sep 2021 | FY ending Sep 2022 | FY ending Sep 2023 | FY ending Sep 2024 | FY ending Sep 2025 |
| --- | ---: | ---: | ---: | ---: | ---: |
| Employees (consolidated) | 141 | 149 | 149 | 142 | 154 |
| Average salary (parent company) | ¥5.3M | ¥5.8M | ¥5.8M | ¥6.5M | ¥6.1M |
| Average age (parent company) | 33.5 years | 34.0 years | 33.6 years | 33.8 years | 33.5 years |
| Average tenure (parent company) | 8.9 years | 9.7 years | 8.8 years | 9.3 years | 9.1 years |

Year over year: Employees (consolidated) +8.5% · Revenue (consolidated) +6.4%

## Segments（FY ending Sep 2025, consolidated, J-GAAP、JPY mn）

| Segment | Revenue | Share | Op. income | Op. margin |
| --- | ---: | ---: | ---: | ---: |
| System development business | 3,596 | 93.5% | 1,485 | 41.3% |
| Real estate business | 248 | 6.5% | 52 | 21.1% |

### 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 |
| --- | ---: | ---: | ---: | ---: |
| System development business | 93.5% | 96.6% | 3.0 | 41.3% |
| Real estate business | 6.5% | 3.4% | -3.0 | 21.1% |

Segment → industry: System development business → IT Services & System Integration / System development business → Software & SaaS / Real estate business → Real Estate Development & Leasing

## Revenue by geography

No geographic revenue breakdown was disclosed.

## Cash flow（FY ending Sep 2025, consolidated, J-GAAP）

| Item | Amount (JPY mn) | % of revenue | Source |
| --- | ---: | ---: | ---: |
| Operating cash flow | 1,146 | 29.8% | S100XAQC |
| Capital expenditure | 713 | 18.6% | S100XAQC |
| Free cash flow | 433 | 11.3% | 算出 |
| Investing cash flow | -684 | -17.8% | S100XAQC |
| Financing cash flow | -333 | -8.7% | S100XAQC |
| Dividends paid | 333 | 8.7% | S100XAQC |
| Share buyback | 0 | 0.0% | S100XAQC |
| Change in cash | 129 | 3.3% | S100XAQC |
| Cash and equivalents | 2,847 | 74.1% | S100XAQC |

## 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 Sep 2021 | FY ending Sep 2022 | FY ending Sep 2023 | FY ending Sep 2024 | FY ending Sep 2025 | Source |
| --- | ---: | ---: | ---: | ---: | ---: | ---: |
| Cash and equivalents | 2,459 | 3,261 | 2,656 | 2,719 | 2,847 | S100N2TC, S100UZQ3, S100XAQC |
| Total assets | 6,422 | 7,137 | 6,723 | 7,521 | 8,416 | S100N2TC, S100SISA, S100UZQ3, S100XAQC |
| Net assets | 5,089 | 5,657 | 5,497 | 6,207 | 6,952 | S100N2TC, S100UZQ3, S100XAQC |
| Share capital | 327 | 327 | 327 | 327 | 327 | S100N2TC, S100SISA, S100UZQ3, S100XAQC |
| Property, plant and equipment | 2,709 | 2,683 | 2,667 | 3,381 | 3,925 | S100N2TC, S100SISA, S100UZQ3, S100XAQC |
| Intangible assets excluding goodwill | 25 | 120 | 105 | 96 | 84 | S100N2TC, S100SISA, S100UZQ3, S100XAQC |
| Goodwill | — | 84 | 72 | 60 | 48 | S100SISA, S100UZQ3, S100XAQC |
| Investment securities | — | — | — | 6 | 6 | S100XAQC |
| Current assets | 3,405 | 3,995 | 3,654 | 3,682 | 4,028 | S100N2TC, S100SISA, S100UZQ3, S100XAQC |
| Current liabilities | 977 | 1,043 | 1,082 | 1,167 | 1,306 | S100N2TC, S100SISA, S100UZQ3, S100XAQC |
| Short-term borrowings | — | 20 | — | — | — | S100SISA |
| Long-term borrowings | — | 44 | — | — | — | S100SISA |
| Total liabilities | 1,333 | 1,481 | 1,227 | 1,314 | 1,464 | S100N2TC, S100SISA, S100UZQ3, S100XAQC |
| Equity attributable to owners of parent | 5,089 | 5,657 | 5,497 | 6,207 | 6,952 | S100N2TC, S100SISA, S100UZQ3, S100XAQC |
| Retained earnings | 5,162 | 5,730 | 6,401 | 7,111 | 7,856 | S100N2TC, S100SISA, S100UZQ3, S100XAQC |
| Treasury stock | -765 | -765 | -1,596 | -1,596 | -1,596 | S100N2TC, S100SISA, S100UZQ3, S100XAQC |

### Assets and funding mix

| Assets | Share | Source |
| --- | ---: | ---: |
| Cash | 34% | S100XAQC |
| Property, plant and equipment | 47% | S100XAQC |
| Intangibles and goodwill | 1% | S100XAQC |
| Investment securities | 0% | S100XAQC |
| Other assets | 18% | S100XAQC |

| Funding source | Share | Source |
| --- | ---: | ---: |
| Other liabilities | 17% | S100XAQC |
| Equity | 83% | S100XAQC |
| Other liabilities | 0% | S100XAQC |

### Balance sheet history

| Metric | FY ending Sep 2021 | FY ending Sep 2022 | FY ending Sep 2023 | FY ending Sep 2024 | FY ending Sep 2025 |
| --- | ---: | ---: | ---: | ---: | ---: |
| Total assets | 6,422 | 7,137 | 6,723 | 7,521 | 8,416 |
| Equity | 5,089 | 5,657 | 5,497 | 6,207 | 6,952 |
| Interest-bearing debt | — | — | — | — | — |
| Cash | 2,459 | 3,261 | 2,656 | 2,719 | 2,847 |

## 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) | 102.1% | S100XAQC |
| Fixed assets ÷ total assets | 46.6% | S100XAQC |
| Goodwill ÷ parent equity | 0.7% | S100XAQC |

### 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) | 33.8% |
| Cash ÷ revenue | 74.1% |
| Net cash (cash − interest-bearing debt) | — |
| Net debt ÷ operating cash flow | — |
| Cash conversion (operating CF ÷ operating income) | 74.6% |
| Cash vs. profit gap | 68 JPY mn (of net income 6.3%) |
| Shareholder returns / net income | 30.9% |
| Shareholder returns / FCF | 76.9% |
| Shareholder payments — dividends / net income | 30.9% |
| Shareholder payments — dividends / FCF | 76.9% |
| CapEx intensity (capex ÷ revenue) | 18.6% |
| Investing CF relative to operating CF | 59.7% |

## 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 |
| --- | ---: | ---: | ---: | ---: | ---: | ---: |
| 2021 | 27.6% | 0.49× | 13.5% | 1.26× | 17.1% | S100N2TC |
| 2022 | 26.7% | 0.45× | 12.1% | 1.26× | 15.2% | S100SISA |
| 2023 | 27.3% | 0.51× | 13.9% | 1.24× | 17.3% | S100UZQ3 |
| 2024 | 28.0% | 0.51× | 14.2% | 1.22× | 17.3% | S100XAQC |
| 2025 | 28.0% | 0.48× | 13.5% | 1.21× | 16.4% | S100XAQC |

## Ownership

| Counterparty | Relation | Ratio | As of |
| --- | ---: | ---: | ---: |
| 松岡 仁史 | Major shareholder | 26.4% | 2025-09-30 |
| 光通信ＫＫ投資事業有限責任組合 無限責任組合員光通信株式会社 | Major shareholder | 6.1% | 2025-09-30 |
| 情報企画従業員持株会 | Major shareholder | 4.6% | 2025-09-30 |
| 松岡 千晴 | Major shareholder | 4.0% | 2025-09-30 |
| ＢＢＨ ＦＯＲ ＦＩＤＥＬＩＴＹ ＬＯＷ－ＰＲＩＣＥＤ ＳＴＯＣＫ ＦＵＮＤ （常任代理人 株式会社三菱ＵＦＪ銀行） | Major shareholder | 3.9% | 2025-09-30 |
| UH Partners 2投資事業有限責任組合 無限責任組合員株式会社UH Partners 2 | Major shareholder | 2.1% | 2025-09-30 |
| 立石 雄嗣 | Major shareholder | 2.0% | 2025-09-30 |
| 山下 貴司 | Major shareholder | 1.9% | 2025-09-30 |
| 株式会社関西みらい銀行 | Major shareholder | 1.8% | 2025-09-30 |
| 見附 博明 | Major shareholder | 1.5% | 2025-09-30 |

## Sources

| Document | ID | Published | URL |
| --- | ---: | ---: | ---: |
| 有価証券報告書－第39期(2024/10/01－2025/09/30) | S100XAQC | 2025-12-17 | https://disclosure2.edinet-fsa.go.jp/WZEK0040.aspx?S100XAQC,, |
| 有価証券報告書－第38期(2023/10/01－2024/09/30) | S100UZQ3 | 2024-12-23 | https://disclosure2.edinet-fsa.go.jp/WZEK0040.aspx?S100UZQ3,, |
| 有価証券報告書－第37期(2022/10/01－2023/09/30) | S100SISA | 2023-12-22 | https://disclosure2.edinet-fsa.go.jp/WZEK0040.aspx?S100SISA,, |
| 有価証券報告書－第36期(令和3年10月1日－令和4年9月30日) | S100PV4L | 2022-12-23 | https://disclosure2.edinet-fsa.go.jp/WZEK0040.aspx?S100PV4L,, |
| 有価証券報告書－第35期(令和2年10月1日－令和3年9月30日) | S100N2TC | 2021-12-17 | https://disclosure2.edinet-fsa.go.jp/WZEK0040.aspx?S100N2TC,, |
| 有価証券報告書－第34期(令和1年10月1日－令和2年9月30日) | S100KDKU | 2020-12-18 | https://disclosure2.edinet-fsa.go.jp/WZEK0040.aspx?S100KDKU,, |

## 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).