9788
NAC CO .,LTD.
株式会社ナック
Services
Nac Co., Ltd. engages in rental and sale of dust control products in Japan. It operates through Kurikura Business, Rental Business, Architectural Consulting Business, Housing Business, and Beauty and Health Business segments. The Kurikura business segment is involved in the manufacture and sale of home delivery water, purified water servers, and hypochlorous acid solutions. The Rental Business segment engages in the rental and sales of dust control products, nursing care products, and welfare equipment, as well as pest control devices, regular cleaning services, and restoration work. The Architectural consulting business segment sells and constructs construction-related know-how products and construction materials to local builders, consulting services, and housing franchise business.The Housing Business is involved in the construction contracting for custom-built detached houses; sales of condominiums; and related financial services. The Beauty and Health Business segment manufactures and sells cosmetics, health food, beauty materials, and pharmaceuticals. It also offers financial services related to custom-built detached houses; import and sale of alcoholic beverages and Korean food products. The company was formerly known as Duskin Tsurugawa Co., Ltd. and changed its name to Nac Co., Ltd. in 1977. Nac Co., Ltd. was incorporated in 1971 and is headquartered in Shinjuku, Japan.
Read more
← Companies
Overview
Filings & Signals
Ownership
Financials
▾ Collapse Charts
Income Statement
Balance Sheet
Cash Flow
Ratios & Per Share
Metric
FY 2024
EDINET ↗
FY 2023
EDINET ↗
FY 2022
EDINET ↗
FY 2021
EDINET ↗
Net Sales
¥59.8B
¥54.4B
¥57.1B
¥54.9B
Cost of Sales
¥31.7B
¥27.5B
¥29.3B
¥28.0B
Gross Profit
¥28.1B
¥26.9B
¥27.7B
¥27.0B
SG&A
¥25.1B
¥24.6B
¥24.5B
¥24.2B
Operating Income
¥3.0B
¥2.3B
¥3.2B
¥2.8B
Non-Operating Income
¥288M
¥381M
¥304M
¥390M
Dividend Income
¥17M
¥15M
¥13M
¥9M
Interest Income
¥6M
¥0M
¥5M
¥3M
Non-Operating Expenses
¥277M
¥289M
¥294M
¥358M
Interest Expense
¥66M
¥43M
¥51M
¥63M
Ordinary Income
¥3.0B
¥2.4B
¥3.2B
¥2.8B
Pre-tax Income
¥2.4B
¥2.4B
¥3.2B
¥2.7B
Income Taxes
¥1.0B
¥942M
¥1.2B
¥1.0B
Current Tax
¥940M
¥1.1B
¥1.3B
¥870M
Deferred Tax
¥96M
¥-182M
¥-53M
¥139M
Net Income (owners)
¥1.4B
¥1.4B
¥2.0B
¥1.7B
Minority Interest
—
—
—
¥17M
Comprehensive Income
¥1.4B
¥1.3B
¥2.0B
¥1.8B
EBITDA
¥4.2B
¥3.4B
¥4.4B
¥4.0B
Goodwill Amort. (J-GAAP)
¥176M
¥149M
¥167M
¥173M
EPS
¥31.83
¥33.22
¥89.14
¥76.17
Shares Outstanding
42.0M
43.3M
22.6M
22.6M
Shares Issued (total)
46.6M
46.6M
24.3M
24.3M
Treasury Shares
4.6M
3.3M
1.7M
1.7M
Metric
FY 2024
EDINET ↗
FY 2023
EDINET ↗
FY 2022
EDINET ↗
FY 2021
EDINET ↗
Total Assets
¥38.2B
¥37.6B
¥38.7B
¥39.7B
Current Assets
¥23.7B
¥24.0B
¥24.9B
¥25.1B
Cash & Deposits
¥8.6B
¥8.1B
¥11.0B
¥12.3B
Trade Receivables
¥5.4B
¥5.7B
¥5.4B
¥4.5B
Non-Current Assets
¥14.5B
¥13.6B
¥13.9B
¥14.6B
PP&E
¥8.7B
¥7.8B
¥8.2B
¥8.7B
Goodwill
¥891M
¥436M
¥452M
¥624M
Intangible Assets
¥1.5B
¥1.3B
¥1.5B
¥1.9B
Investment Securities
¥1.1B
¥1.4B
¥1.2B
¥1.1B
Deferred Tax Assets
¥845M
¥900M
¥680M
¥625M
Total Liabilities
¥15.8B
¥14.9B
¥15.5B
¥17.6B
Current Liabilities
¥11.6B
¥11.2B
¥11.5B
¥12.6B
ST Debt
¥4.1B
¥4.4B
¥3.9B
¥4.6B
Taxes Payable
¥525M
¥440M
¥889M
¥735M
Non-Current Liabilities
¥4.2B
¥3.7B
¥4.1B
¥5.0B
Total LT Borrowings
¥2.5B
¥2.0B
¥2.2B
¥2.8B
Pension Obligations
¥287M
¥264M
¥189M
¥202M
Deferred Tax Liab.
¥39M
¥16M
¥20M
¥37M
Total Equity
¥22.4B
¥22.7B
¥23.2B
¥22.1B
Capital Stock
¥6.7B
¥6.7B
¥6.7B
¥6.7B
Capital Surplus
¥3.4B
¥3.4B
¥3.9B
¥3.9B
Retained Earnings
¥15.1B
¥14.7B
¥14.4B
¥13.3B
Treasury Stock
¥-2.2B
¥-1.4B
¥-1.3B
¥-1.3B
AOCI
¥-669M
¥-669M
¥-571M
¥-563M
Equity (owners)
¥23.1B
¥23.4B
¥23.8B
¥22.6B
Minority Interests
—
—
—
¥74M
Total Interest-Bearing Debt ⓘ
¥6.6B
¥6.4B
¥6.1B
¥7.5B
Net Cash ⓘ
¥2.0B
¥1.7B
¥4.9B
¥4.8B
NCAV ⓘ
¥7.9B
¥9.1B
¥9.3B
¥7.5B
NCAV/Share
¥189
¥210
¥413
¥332
BV/Share
¥549
¥540
¥1,052
¥1,002
Metric
FY 2024
EDINET ↗
FY 2023
EDINET ↗
FY 2022
EDINET ↗
FY 2021
EDINET ↗
Operating CF
¥4.1B
¥-10M
¥1.7B
¥2.8B
Interest Paid
¥-67M
¥-44M
¥-50M
¥-62M
Interest Received
¥23M
¥15M
¥16M
¥11M
D&A
¥1.1B
¥977M
¥1.0B
¥1.0B
Goodwill Amort.
¥176M
¥149M
¥167M
¥173M
Investing CF
¥-557M
¥-1.1B
¥-361M
¥-1.1B
CapEx
¥351M
¥287M
¥194M
¥207M
Purchase Investments
¥-205M
¥-415M
¥-178M
¥-49M
Proceeds from Invest.
¥7M
—
—
—
Financing CF
¥-3.1B
¥-1.9B
¥-2.6B
¥-3.7B
Dividends Paid
¥-909M
¥-894M
¥-880M
¥-991M
Share Buybacks
¥-819M
¥-967M
¥0M
¥0M
LT Debt Repaid
¥-2.3B
¥-1.7B
¥-1.9B
¥-2.2B
Free Cash Flow
¥3.8B
¥-297M
¥1.5B
¥2.6B
Net Change in Cash
¥503M
¥-3.0B
¥-1.2B
¥-2.0B
Metric
FY 2024
EDINET ↗
FY 2023
EDINET ↗
FY 2022
EDINET ↗
FY 2021
EDINET ↗
ROE
6.1%
6.3%
8.8%
7.9%
ROA
3.6%
3.8%
5.1%
4.3%
EPS
¥31.83
¥33.22
¥89.14
¥76.17
DPS
¥22.00
¥21.00
¥40.00
¥38.00
BPS
¥536.36
¥527.92
¥1,032.62
¥983.20
FCF/Share
¥90
¥-7
¥67
¥117
NCAV/Share
¥189
¥210
¥413
¥332
Payout Ratio
69.1%
63.2%
44.9%
49.9%
Event Timeline
S Shareholder
A Capital Signal
▾ Hide Chart
Large Shareholder Reports 8
Date Activist Stake Event Flag Demands Source
2026-05-22
SMBC Nikko Securities Inc.
4.03%
-1.4%
change
Passive
—
2026-03-23
SMBC Nikko Securities Inc.
5.43%
-0.47%
change
Passive
—
2026-03-03
SMBC Nikko Securities Inc.
5.9%
-0.65%
change
Passive
—
2026-01-28
SMBC Nikko Securities Inc.
6.55%
-0.94%
change
Passive
—
2025-10-01
SMBC Nikko Securities Inc.
7.49%
-0.38%
change
Passive
—
2025-02-18
SMBC Nikko Securities Inc.
7.87%
-2.48%
change
Passive
—
2025-02-10
SMBC Nikko Securities Inc.
10.35%
+1.08%
change
Passive
—
2024-07-08
SMBC Nikko Securities Inc.
9.27%
change
Passive
—
Top 10 Shareholders
Ownership DNA
Cross-Holdings Tracker 4
#
Shareholder
Shares (thou.)
% of Total
1
DUSKIN CO.,LTD.
株式会社ダスキン
11,738,200
27.93%
2
YAMADA HOLDINGS CO.,LTD.
株式会社ヤマダホールディングス
4,476,200
10.65%
3
株式会社キャピタル
3,529,928
8.40%
4
レモンガス株式会社
2,663,400
6.34%
5
日本マスタートラスト 信託銀行株式会社(信託口)
1,818,600
4.33%
6
Employee Stock Ownership Plan
ナック従業員持株会
1,486,679
3.54%
7
株式会社ブリリアントフューチャー
746,800
1.78%
8
エクセレント株主会
710,718
1.69%
9
西山 文江
589,372
1.40%
10
西山 由之
452,368
1.08%
Domestic Nominees
0.0%
+0.0% vs 2024
Trust bank custodians — GPIF, pensions, investment trusts
Foreign Custodians
0.0%
+0.0% vs 2024
Sub-custodians for foreign asset managers
Direct / Strategic
67.1%
-0.5% vs 2024
Named entities with disclosed investment intent
Shareholder
Trend
2023
2024
2025
DUSKIN CO.,LTD.
式会社ダスキン
25.96%
27.11%
27.93%
+0.82%
YAMADA HOLDINGS CO.,LTD.
式会社ヤマダホールディングス
9.90%
10.34%
10.65%
+0.31%
式会社キャピタル
10.02%
8.15%
8.40%
+0.25%
レモンガス
8.88%
9.27%
6.34%
-2.93%
日本マスタートラスト 信託銀行
4.25%
3.09%
4.33%
+1.24%
Employee Stock Ownership Plan
ナック従業員持株会
3.68%
3.62%
3.54%
-0.08%
式会社ブリリアントフューチャー
2.22%
1.88%
1.78%
-0.10%
エクセレント株主会
1.55%
1.76%
1.69%
-0.07%
西山 文江
—
1.36%
1.40%
+0.04%
西山 由之
3.21%
1.04%
1.08%
+0.04%
式会社エフティグループ
last seen 2023
Exited Top 10
1.99%
—
—
Concentration (HHI)
ⓘ
1004
1026
1045
3 fiscal years · top-10 holders per year · >2,500 HHI = high concentration · entity-resolved
Portfolio Book Value
¥471M
-14% since 2023
Holdings
4
+1 new
1 exited
Trend
Stable
vs 2023
Held Company
FY2025
¥471M total
FY2023
¥545M total
Book Val ¥M
Shares
Book Val ¥M
Shares
GLOBERIDE, Inc.
グローブライド 株式会社
394
NEW
New
205,600
—
M
株式会社東京きらぼしフィナンシャル・グループ
72
12,500
32
12,500
DUSKIN CO.,LTD.
株式会社ダスキン
5
1,600
5
1,600
M
株式会社ダイオーズ
—
—
M
GLOBERIDE, Inc.
グローブライド株式会社
—
−100%
Exit
—
508
205,600
M
Portfolio total
471
545
Book value in ¥M · ↓ reduced · ↑ increased vs prior year · M = mutual holding