{"entity":{"edinet_code":"E02903","sec_code":"7624","name_ja":"株式会社ＮａＩＴＯ","name_en":"Naito & Co.,Ltd.","industry":"卸売業","industry_en":"Wholesale Trade"},"names_note":"English company names are as filed: each company's own annual report states its English name on the cover page. For a company that files no annual report, EDINET's filer registry is used instead. The as-filed Japanese name is always returned alongside.","filing":{"doc_id":"S100Y4MW","filer_name":"株式会社ＮａＩＴＯ","filer_name_en":"Naito & Co.,Ltd.","period_end":"2026-02-28","filed_date":"2026-05-19","sha256":"24632ffed5586bb691229b052924d1feb4b3de2882381268a2c44c52a7b4a0bf","status":"clean"},"basis":{"measurement":"carrying_amount","entity_scope":"parent_only","share_scope":"both","trust_included":"unknown","as_of":"2026-02-28","period_type":"annual","labels":{"measurement":"Balance-sheet carrying amount. Under Japanese GAAP listed equities are carried at market with the valuation difference in other comprehensive income, so carrying amount and acquisition cost diverge enormously on positions bought decades ago.","entity_scope":"The reporting company itself (提出会社) — the holding company, excluding the group holders it names separately.","share_scope":"Listed and unlisted shares together.","trust_included":"The filing does not state whether retirement-benefit-trust shares are included. Never guessed — shares contributed to such a trust leave the holder's balance sheet while the settlor normally keeps the right to instruct the vote.","period_type":"From an annual securities report (有価証券報告書). The policy shareholding table appears only in the annual report."},"not_comparable":"Figures are balance-sheet CARRYING AMOUNT at fiscal year end, from the annual securities report. They are NOT comparable with the acquisition-cost or book-value-reduction figures quoted in press coverage and IR presentations, and NOT comparable with interim (half-year) figures, which this product does not hold. Always state the basis with the number, and use check_claim before setting one of our figures against a published one."},"basis_note":"The basis every yen figure on this response is on. entity_scope is read from the filing's own disclosing entities, not assumed: scale_entities and flows each carry their own entity_scope and share_scope, and a figure quoted for one entity is not the group figure.","holdings":[{"holder_table":"reporting","held_name_raw":"㈱不二越","held_name_en":"NACHI-FUJIKOSHI CORP.","held_sec_code":"6474","match_status":"matched","shares":21729,"book_value_yen":116000000,"prior_shares":20277,"prior_book_value_yen":67000000,"purpose_ja":"当社の仕入先として営業上の取引関係の維持・強化取引先持株会を通じた株式の取得","reciprocal":"有","pct_outstanding":0.09873163764884661,"pct_unavailable":null,"pct_basis_period_end":"2025-11-30","pct_share_classes":1,"pct_of_holder_equity":0.8829349977165474,"pct_of_holder_assets":0.6596156033208234,"holder_equity_basis":"jgaap_consolidated","holder_equity_yen":13138000000,"holder_total_assets_yen":17586000000,"implausible":false,"reciprocal_held_both_ways":true,"corporate_actions":[],"note_refs":[],"share_ratio":null,"reclassified_to_pure":false},{"holder_table":"reporting","held_name_raw":"ＴＯＮＥ㈱","held_name_en":"ＴＯＮＥ　ＣＯ．，　ＬＴＤ．","held_sec_code":"5967","match_status":"matched","shares":100000,"book_value_yen":47000000,"prior_shares":100000,"prior_book_value_yen":51000000,"purpose_ja":"当社の仕入先として営業上の取引関係の維持・強化","reciprocal":"有","pct_outstanding":0.441008498233761,"pct_unavailable":null,"pct_basis_period_end":"2026-05-31","pct_share_classes":1,"pct_of_holder_equity":0.3577409042472218,"pct_of_holder_assets":0.26725804617309223,"holder_equity_basis":"jgaap_consolidated","holder_equity_yen":13138000000,"holder_total_assets_yen":17586000000,"implausible":false,"reciprocal_held_both_ways":true,"corporate_actions":[],"note_refs":[],"share_ratio":null,"reclassified_to_pure":false},{"holder_table":"reporting","held_name_raw":"ダイジェット工業㈱","held_name_en":"DIJET INDUSTRIAL CO., LTD.","held_sec_code":"6138","match_status":"matched","shares":17823,"book_value_yen":21000000,"prior_shares":16119,"prior_book_value_yen":11000000,"purpose_ja":"当社の仕入先として営業上の取引関係の維持・強化取引先持株会を通じた株式の取得","reciprocal":"有","pct_outstanding":0.5997982836272198,"pct_unavailable":null,"pct_basis_period_end":"2026-03-31","pct_share_classes":1,"pct_of_holder_equity":0.1598416806210991,"pct_of_holder_assets":0.11941316956670078,"holder_equity_basis":"jgaap_consolidated","holder_equity_yen":13138000000,"holder_total_assets_yen":17586000000,"implausible":false,"reciprocal_held_both_ways":true,"corporate_actions":[],"note_refs":[],"share_ratio":null,"reclassified_to_pure":false}],"holders":[{"holder_name":"ユニオンツール株式会社","holder_name_en":"UNION　TOOL　CO.","holder_sec_code":"6278","doc_id":"S100XSU7","period_end":"2025-12-31","holder_table":"reporting","shares":2820800,"book_value_yen":375000000,"prior_shares":2820800,"prior_book_value_yen":344000000,"purpose_ja":"切削工具の国内の主要な販売代理店であり保有を継続しております。","reciprocal":"無","pct_outstanding":5.151082032186593,"pct_unavailable":null,"pct_basis_period_end":"2026-02-28","pct_share_classes":1,"pct_of_holder_equity":0.4687617190429761,"pct_of_holder_assets":0.42516042720119723,"holder_equity_basis":"jgaap_consolidated","holder_equity_yen":79998000000,"holder_total_assets_yen":88202000000,"implausible":false,"reciprocal_held_both_ways":false},{"holder_name":"京セラ株式会社","holder_name_en":"KYOCERA CORPORATION","holder_sec_code":"6971","doc_id":"S100YF47","period_end":"2026-03-31","holder_table":"reporting","shares":2080000,"book_value_yen":275000000,"prior_shares":2080000,"prior_book_value_yen":260000000,"purpose_ja":"　取引関係の維持、及び株式保有による収益獲得を通じた企業成長をとおして中長期的に当社の企業価値を向上させるという視点に立ち、株式を保有しています。","reciprocal":"無","pct_outstanding":3.7983021224291384,"pct_unavailable":null,"pct_basis_period_end":"2026-02-28","pct_share_classes":1,"pct_of_holder_equity":0.008234935831882737,"pct_of_holder_assets":0.005918670154449312,"holder_equity_basis":"ifrs_consolidated_excl_nci","holder_equity_yen":3339431000000,"holder_total_assets_yen":4646314000000,"implausible":false,"reciprocal_held_both_ways":false},{"holder_name":"株式会社不二越","holder_name_en":"NACHI-FUJIKOSHI CORP.","holder_sec_code":"6474","doc_id":"S100XMRN","period_end":"2025-11-30","holder_table":"reporting","shares":1433900,"book_value_yen":200000000,"prior_shares":1433900,"prior_book_value_yen":186000000,"purpose_ja":"製品の販売先として、安定的な取引関係の維持・強化のため保有しております。","reciprocal":"無","pct_outstanding":2.6184545256495873,"pct_unavailable":null,"pct_basis_period_end":"2026-02-28","pct_share_classes":1,"pct_of_holder_equity":0.11477761836441894,"pct_of_holder_assets":0.06036915739748563,"holder_equity_basis":"jgaap_consolidated","holder_equity_yen":174250000000,"holder_total_assets_yen":331295000000,"implausible":false,"reciprocal_held_both_ways":false},{"holder_name":"日東工器株式会社","holder_name_en":"NITTO KOHKI CO.,LTD.","holder_sec_code":"6151","doc_id":"S100YFFT","period_end":"2026-03-31","holder_table":"reporting","shares":1406300,"book_value_yen":185000000,"prior_shares":1406300,"prior_book_value_yen":175000000,"purpose_ja":"当社の販売流通機構における主要取引先であり、良好な取引関係の維持、市場情報の収集のため保有しております","reciprocal":"無","pct_outstanding":2.568053978255816,"pct_unavailable":null,"pct_basis_period_end":"2026-02-28","pct_share_classes":1,"pct_of_holder_equity":0.30356732631026223,"pct_of_holder_assets":0.26940439784476483,"holder_equity_basis":"jgaap_consolidated","holder_equity_yen":60942000000,"holder_total_assets_yen":68670000000,"implausible":false,"reciprocal_held_both_ways":false},{"holder_name":"ＳＭＣ株式会社","holder_name_en":"SMC CORPORATION","holder_sec_code":"6273","doc_id":"S100YLC6","period_end":"2026-03-31","holder_table":"reporting","shares":773500,"book_value_yen":102000000,"prior_shares":952000,"prior_book_value_yen":119000000,"purpose_ja":"当社の主要な販売代理店であり、取引関係の維持・発展を図る必要性があります。","reciprocal":"無","pct_outstanding":1.4124936017783358,"pct_unavailable":null,"pct_basis_period_end":"2026-02-28","pct_share_classes":1,"pct_of_holder_equity":0.004822147841379702,"pct_of_holder_assets":0.004412079581804065,"holder_equity_basis":"jgaap_consolidated","holder_equity_yen":2115240000000,"holder_total_assets_yen":2311835000000,"implausible":false,"reciprocal_held_both_ways":false},{"holder_name":"ＴＯＮＥ株式会社","holder_name_en":"ＴＯＮＥ　ＣＯ．，　ＬＴＤ．","holder_sec_code":"5967","doc_id":"S100YZDE","period_end":"2026-05-31","holder_table":"reporting","shares":129100,"book_value_yen":17428000,"prior_shares":129100,"prior_book_value_yen":16653000,"purpose_ja":"当社グループの販売先であり、営業取引の関係強化のため","reciprocal":"有","pct_outstanding":0.23575038654115468,"pct_unavailable":null,"pct_basis_period_end":"2026-02-28","pct_share_classes":1,"pct_of_holder_equity":0.13770500093236115,"pct_of_holder_assets":0.09624121932787426,"holder_equity_basis":"jgaap_consolidated","holder_equity_yen":12656040000,"holder_total_assets_yen":18108665000,"implausible":false,"reciprocal_held_both_ways":true},{"holder_name":"株式会社　植松商会","holder_name_en":"Uematsu Shokai Co.,Ltd.","holder_sec_code":"9914","doc_id":"S100YDBK","period_end":"2026-03-20","holder_table":"reporting","shares":102752,"book_value_yen":13974000,"prior_shares":95963,"prior_book_value_yen":12187000,"purpose_ja":"商品等の購入先として取引を行っており、安定的、長期的な維持・強化のため保有しております。保有の便益と資本コストの比較及び取引関係等を考慮し保有の合理性を検証しております。（注２）","reciprocal":"無","pct_outstanding":0.18763612484799944,"pct_unavailable":null,"pct_basis_period_end":"2026-02-28","pct_share_classes":1,"pct_of_holder_equity":0.4272187308540339,"pct_of_holder_assets":0.2893115589843413,"holder_equity_basis":"parent_only","holder_equity_yen":3270924000,"holder_total_assets_yen":4830087000,"implausible":false,"reciprocal_held_both_ways":false},{"holder_name":"ダイジェット工業株式会社","holder_name_en":"DIJET INDUSTRIAL CO., LTD.","holder_sec_code":"6138","doc_id":"S100YHNC","period_end":"2026-03-31","holder_table":"reporting","shares":18000,"book_value_yen":2376000,"prior_shares":18000,"prior_book_value_yen":2250000,"purpose_ja":"販売先として取引関係を緊密にすることを目的としております。なお、定量的な保有効果の算定は困難であり、記載しておりませんが、取締役会において、当事業年度末時点の保有状況に基づき、一定の取引規模を基準として、取引状況等を勘案し、保有の合理性を検証しております。","reciprocal":"有","pct_outstanding":0.03286992221332908,"pct_unavailable":null,"pct_basis_period_end":"2026-02-28","pct_share_classes":1,"pct_of_holder_equity":0.025009726004557326,"pct_of_holder_assets":0.013746825819732597,"holder_equity_basis":"jgaap_consolidated","holder_equity_yen":9500304000,"holder_total_assets_yen":17283990000,"implausible":false,"reciprocal_held_both_ways":true},{"holder_name":"黒田精工株式会社","holder_name_en":"KURODA PRECISION INDUSTRIES LTD.","holder_sec_code":"7726","doc_id":"S100YK6H","period_end":"2026-03-31","holder_table":"reporting","shares":6600,"book_value_yen":871000,"prior_shares":6600,"prior_book_value_yen":825000,"purpose_ja":"駆動システム事業及び機工・計測システム事業において販売関係で取引があり、取引の維持・円滑化及び関係強化を目的に保有しております。保有意義及び経済合理性を検証し、取締役会において保有継続の妥当性を確認しております。","reciprocal":"無","pct_outstanding":0.012052304811553997,"pct_unavailable":null,"pct_basis_period_end":"2026-02-28","pct_share_classes":1,"pct_of_holder_equity":0.007491461368228119,"pct_of_holder_assets":0.002982512988741339,"holder_equity_basis":"jgaap_consolidated","holder_equity_yen":11626570000,"holder_total_assets_yen":29203561000,"implausible":false,"reciprocal_held_both_ways":false},{"holder_name":"サンコーテクノ株式会社","holder_name_en":"SANKO TECHNO CO., LTD.","holder_sec_code":"3435","doc_id":"S100YHPR","period_end":"2026-03-31","holder_table":"reporting","shares":3500,"book_value_yen":462000,"prior_shares":3500,"prior_book_value_yen":437000,"purpose_ja":"株式会社NaITOは機械工具卸売業の大手であり、当社の販売先の一社です。近年の取引規模は変動しているものの、当社にとって重要な販売チャネルの一つであり、株式の保有により取引先との長期的な関係構築に資することを目的として保有しております。保有意義および経済合理性を検討した結果、取締役会において、保有継続の妥当性を確認しております。","reciprocal":"無","pct_outstanding":0.0063913737637028775,"pct_unavailable":null,"pct_basis_period_end":"2026-02-28","pct_share_classes":1,"pct_of_holder_equity":0.0022717018331355346,"pct_of_holder_assets":0.0016068184191890846,"holder_equity_basis":"jgaap_consolidated","holder_equity_yen":20337176000,"holder_total_assets_yen":28752471000,"implausible":false,"reciprocal_held_both_ways":false}],"reclassified":[],"reclassified_note":"As filed, from the annual report's 保有目的を変更した投資株式 table. direction=to_pure means the filer moved the holding from a policy shareholding to 純投資目的 (pure investment); the shares are not necessarily sold, and the position leaves the named policy table in the year of the change. direction=to_policy is the reverse. fy_of_change_ja is the fiscal year the filer states the change took effect, verbatim — some filers list more than one. A filing repeats these rows for several years after the change, so this is a standing disclosure, not a one-year event.","implausible_note":"A row is flagged implausible when its two filed numbers are mutually impossible — book value ÷ shares of ¥1,000,000 or more, which no listed Japanese share reaches. It is a filer tagging error (a value entered at the wrong scale, or a share count in thousands), not an extraction error: the values match the filing's XBRL exactly. Flagged rows are still returned, exactly as filed, but are excluded from the yen aggregates here and counted in excluded_positions / excluded_yen so the exclusion is visible.","notes":[{"holder_table":"reporting","note_no":"1","text_ja":"（注）特定投資株式における定量的な保有効果については記載が困難でありますが、個別の保有株式について定期的に保有意義を検証しています。"}],"notes_note":"The filing's own numbered footnotes to the named policy table, verbatim. The XBRL numbers them (注)1, (注)2 … and gives no link back to a row, so a note is tied to a position only where it names that issuer.","flows":[{"holder_table":"reporting","share_class":"listed","issues_increased":2,"acquisition_cost_yen":6000000,"issues_decreased":null,"sale_proceeds_yen":null,"entity_scope":"parent_only","share_scope":"listed"},{"holder_table":"reporting","share_class":"unlisted","issues_increased":null,"acquisition_cost_yen":null,"issues_decreased":null,"sale_proceeds_yen":null,"entity_scope":"parent_only","share_scope":"unlisted"}],"flows_note":"The filer's own tally, as filed, of how many issues increased or decreased during the year and the yen involved — acquisition cost for increases, sale proceeds for decreases. Read against the reclassification table this separates what was actually sold from what merely changed category. Counts are as filed and are not corrected for filer tagging errors.","no_reduction_measure":"This product holds sale proceeds (売却価額), as filed, for one fiscal year. It does NOT hold a book-value-reduction measure. The two are different measures and must never be presented as equivalent.","scale":{"policy_total_yen":196000000,"listed_yen":186000000,"unlisted_yen":10000000,"listed_issues":3,"unlisted_issues":3,"equity_yen":13138000000,"equity_basis":"jgaap_consolidated","total_assets_yen":17586000000,"assets_basis":"jgaap_consolidated","pct_of_equity":1.491855685796925,"pct_of_assets":1.114522915955874,"equity_basis_label":"Consolidated net assets (Japanese GAAP)","assets_basis_label":"Consolidated net assets (Japanese GAAP)","equity_calc":"total policy shareholdings ÷ shareholders' equity × 100, both as filed in this annual securities report","assets_calc":"total policy shareholdings ÷ total assets × 100, both as filed in this annual securities report"},"scale_entities":[{"holder_table":"reporting","share_class":"listed","book_value_yen":186000000,"issue_count":3,"holder_table_label":"The filer itself","entity_scope":"parent_only","share_scope":"listed"},{"holder_table":"reporting","share_class":"unlisted","book_value_yen":10000000,"issue_count":3,"holder_table_label":"The filer itself","entity_scope":"parent_only","share_scope":"unlisted"}],"scale_history":[{"year":"2022","period_end":"2022-02-28","policy_total_yen":289000000,"equity_yen":12222000000,"equity_basis":"jgaap_consolidated","pct_of_equity":2.364588447062674,"pct_of_assets":1.6827762897403051},{"year":"2023","period_end":"2023-02-28","policy_total_yen":129000000,"equity_yen":12663000000,"equity_basis":"jgaap_consolidated","pct_of_equity":1.0187159440890785,"pct_of_assets":0.7505672892302322},{"year":"2024","period_end":"2024-02-29","policy_total_yen":138000000,"equity_yen":12826000000,"equity_basis":"jgaap_consolidated","pct_of_equity":1.075939497894901,"pct_of_assets":0.7761966364812419},{"year":"2025","period_end":"2025-02-28","policy_total_yen":139000000,"equity_yen":12911000000,"equity_basis":"jgaap_consolidated","pct_of_equity":1.076601347688018,"pct_of_assets":0.8069197724370138},{"year":"2026","period_end":"2026-02-28","policy_total_yen":196000000,"equity_yen":13138000000,"equity_basis":"jgaap_consolidated","pct_of_equity":1.491855685796925,"pct_of_assets":1.114522915955874}],"scale_note":"The policy total is Official (as filed) — the filing's own total carrying amount for the whole policy bucket, listed and unlisted, summed across the entities the filing discloses. It is a floor: holdings at group companies the filing does not name are disclosed nowhere and are not included. The percentages are calculated, not filed, and carry their formula. equity_basis names which figure the denominator is, because filers report under Japanese, IFRS or US accounting standards and an adopter of the latter two stops tagging the Japanese consolidated figure — a parent-only denominator is a different measure and is labelled as one, never silently mixed with a group figure. Percentages are null where equity or total assets is missing or not positive; missing is never shown as zero.","scale_reference":"ISS's Japan proxy voting guidelines recommend a vote against the top executive at a company that allocates 20 percent or more of its net assets to cross-shareholdings, a policy effective from February 2022. ISS counts unilateral holdings, not only mutual ones.","ownership_calc":"shares held ÷ (issuer's issued shares − treasury shares) × 100, both as filed, the denominator taken from the issuer's own annual securities report nearest the holding's fiscal year end","ownership_note":"Derived, not filed. The denominator is the issuer's own reported issued shares less treasury shares, from its annual report nearest this holding's fiscal year end on either side — pct_basis_period_end gives that date, and it can fall after the holding's date where that report is the closer one. For a single-class listed stock this equals the stake's share of market capitalisation. It is null where the issuer files no annual report we hold; where the issuer's share count moves by half or more across the window, because a split or issue makes the share base indeterminate; and where the result would exceed 100%, which is a data fault rather than a stake. It is less exact where the issuer has more than one share class (pct_share_classes > 1), because treasury shares are reported across all classes.","holder_share_calc":"this position's book value ÷ the holder's shareholders' equity (or total assets) × 100, both as filed in the holder's own annual securities report","holder_share_note":"The mirror of pct_outstanding. That sizes a stake against the ISSUER — how much of the issuer this holder owns. pct_of_holder_equity and pct_of_holder_assets size the same position against the HOLDER: how much of its own capital is committed to this one name. Calculated, not filed. Null where the holder's filing gives no usable denominator, never zero. holder_equity_basis says which accounting figure the denominator is, and a parent_only basis is not comparable with a consolidated one. A position CAN legitimately exceed 100% of equity — a holder whose book equity is smaller than one long-held stake is a real and commercially interesting case, not an error — so no ceiling is imposed. Extreme values are worth checking against the filing: where the position's own two filed numbers are mutually impossible the row is marked `implausible`, but that test catches only scale errors visible per share, so it does not catch every bad figure. The book value and share count are returned alongside so the reader can check.","action_calc":"keyword match over the filing's own stated purpose and table footnotes: 株式分割、株式併合、株式交換、株式移転、会社分割、合併、持株会社、商号変更、公開買付、上場廃止","ratio_calc":"current shares ÷ prior shares where that ratio is an exact whole number (or its exact reciprocal) — the signature of a split or a consolidation rather than a trade","history":[{"year":"2022","period_end":"2022-02-28","named_holdings":5,"book_value_yen":276000000},{"year":"2023","period_end":"2023-02-28","named_holdings":5,"book_value_yen":118000000},{"year":"2024","period_end":"2024-02-29","named_holdings":3,"book_value_yen":127000000},{"year":"2025","period_end":"2025-02-28","named_holdings":3,"book_value_yen":129000000},{"year":"2026","period_end":"2026-02-28","named_holdings":3,"book_value_yen":184000000}],"history_note":"One point per annual report filed. Each year's book value is as filed; book values are fair-valued at period end, so a change reflects both trading and market moves.","provenance":{"trust":"official","note":"Figures exactly as filed in each company's 有価証券報告書 (annual securities report), EDINET. Raw filings archived with SHA-256; doc_id links to the source filing."}}