Square Enix and Atlus were the biggest clients of Tose in the past year 

Tose, which was formed in 1979, is regarded as a ghost developer in Japan and it is contracted by the likes of Nintendo, Square Enix, Capcom and Atlus etc to help out on video game development having worked on multiple high-profile franchises. Today it has emerged that Tose’s biggest clients for in the fiscal year ended August 2025 were Atlus which accounted for 22.3% of the company’s total revenue and Square Enix which accounted for 16.9% of the developer’s total revenue. 

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