# 建設技術研究所（9621） 2023年12月期決算短信の発表が期末後50日を超過したことに関するお知らせ

Source: Komori (komori.app) — https://komori.app/company/9621/disclosure/20240326559252
種別: 決算
開示日: 2024-03-26
Komoriの読み（0-100）: 54
企業ページ: https://komori.app/company/9621

## 何が変わったか

2023年12月期の決算短信の発表が、決算期末後50日を超えて遅延した理由を公表した。社内調査と財務数値の修正に時間を要したためで、今後は期末後45日以内の開示を目指す。

## 会社が挙げた理由

受託業務に関する人件費等を別の業務に付け替えた事案を受け、社内調査と調査結果に基づく財務数値の修正作業に時間を要したため。

## 開示の要点

- 決算期区分: not_disclosed
- 会計基準: not_disclosed
- 連結・個別の別: not_disclosed
- 対象期間: not_disclosed
- 売上高: {"value":"not_disclosed","unit":"not_disclosed","yoy_pct":"not_disclosed"}
- 営業利益: {"value":"not_disclosed","unit":"not_disclosed","yoy_pct":"not_disclosed"}
- 経常利益: {"value":"not_disclosed","unit":"not_disclosed","yoy_pct":"not_disclosed"}
- 親会社株主に帰属する当期純利益: {"value":"not_disclosed","unit":"not_disclosed","yoy_pct":"not_disclosed"}
- １株当たり当期純利益: not_disclosed
- 売上高営業利益率: not_disclosed
- 自己資本比率: {"当期末":"not_disclosed","前期末":"not_disclosed"}
- 総資産: {"value":"not_disclosed","unit":"not_disclosed"}
- 純資産: {"value":"not_disclosed","unit":"not_disclosed"}
- 営業活動によるキャッシュ・フロー: {"value":"not_disclosed","unit":"not_disclosed"}
- 投資活動によるキャッシュ・フロー: {"value":"not_disclosed","unit":"not_disclosed"}
- 財務活動によるキャッシュ・フロー: {"value":"not_disclosed","unit":"not_disclosed"}
- 現金及び現金同等物期末残高: {"value":"not_disclosed","unit":"not_disclosed"}
- 通期業績予想: {"売上高":{"value":"not_disclosed","unit":"not_disclosed","yoy_pct":"not_disclosed"},"営業利益":{"value":"not_disclosed","unit":"not_disclosed","yoy_pct":"not_disclosed"},"経常利益":{"value":"not_disclosed","unit":"not_disclosed","yoy_pct":"not_disclosed"},"純利益":{"value":"not_disclosed","unit":"not_disclosed","yoy_pct":"not_disclosed"}}
- 業績予想の修正: {"売上高":{"previous_forecast":"not_disclosed","revised_forecast":"not_disclosed","change":"not_disclosed","change_rate":"not_disclosed","unit":"not_disclosed"},"営業利益":{"previous_forecast":"not_disclosed","revised_forecast":"not_disclosed","change":"not_disclosed","change_rate":"not_disclosed","unit":"not_disclosed"},"経常利益":{"previous_forecast":"not_disclosed","revised_forecast":"not_disclosed","change":"not_disclosed","change_rate":"not_disclosed","unit":"not_disclosed"},"純利益":{"previous_forecast":"not_disclosed","revised_forecast":"not_disclosed","change":"not_disclosed","change_rate":"not_disclosed","unit":"not_disclosed"}}
- 年間配当予想: {"previous_forecast":"not_disclosed","revised_forecast":"not_disclosed","change":"not_disclosed","change_rate":"not_disclosed","unit":"not_disclosed"}
- 配当性向: not_disclosed
- 株主還元方針: not_disclosed
- セグメント別売上高: not_disclosed
- セグメント別利益: not_disclosed
- 地域別売上高: not_disclosed
- 受注高・受注残高: not_disclosed
- 減価償却費: {"value":"not_disclosed","unit":"not_disclosed"}
- 減損損失: not_disclosed
- 特別損益の内訳: not_disclosed
- 継続企業の前提に関する記載: not_disclosed
- 会計方針の変更: {"基準改正に伴う変更":"not_disclosed","それ以外の変更":"not_disclosed","見積りの変更":"not_disclosed","修正再表示":"not_disclosed"}
- 連結範囲の変更: {"新規":"not_disclosed","除外":"not_disclosed"}
- 重要な後発事象: not_disclosed
- 決算補足説明資料の有無: not_disclosed
- 決算説明会の有無: not_disclosed
- 期末発行済株式数: not_disclosed
- 期末自己株式数: not_disclosed
- 業績の増減要因: not_disclosed

## 評価の根拠

- 会社が業績の増減の主たる要因として挙げているのはどれか。: 会計処理（原文: 「「当社が受託した業務に関して生じた人件費等を、当該業務以外の業務に付け替えた事案が発生しました。」／「これらの調査及び調査結果を基にした財務数値の修正作業に時間を要したため」」）
- 増減の要因は、どこまで金額または数量に分解されているか。: 金額なし（原文: 「「社内調査委員会を設置し、本事案及び類似案件の調査を進めて参りました。」」）
- 業績の説明は、外部環境の記述と自社の施策の記述のどちらが中心か。: 自社の施策が中心（原文: 「「社内調査委員会を設置し」／「更なる体制整備を進め」」）
- 業績と見通しの説明はどれだけ断定的か。: 概ね断定的（原文: 「「財務数値の修正作業に時間を要したため、2023年12月期の決算発表が決算期末後50日を超えることとなりました。」／「決算期末後45日以内に開示できるよう、適切な情報開示に取り組んでまいります。」」）
- 主要な主張に検証できる数値がついているか。: 数値と時期あり（原文: 「「2024年３月26日」／「2024年２月９日付け」／「決算期末後50日」／「決算期末後45日以内」」）