Worth reading
39Recurring
Scored from 5 of 6 sectionsDirection
Neutral
Direction inferred from the company’s description.Scale
—
Displayed only when the document provides numerical figures.Wording
Conditional
How definitive the wording is.Results for this period
Third quarter2024年4月1日〜2024年12月31日ConsolidatedJapanese GAAPNet Sales3,527¥ millionProgress 71.5%
Operating profit965¥ millionProgress 86.0%
Ordinary income948¥ millionProgress 87.5%
Net income attributable to owners of the parent614¥ millionProgress 81.3%
The width of the band at each stage is based on revenue. The narrower it becomes toward the bottom, the smaller the proportion of revenue that remains as profit. The dotted outline is the full-year forecast and the band inside it is the result for this period. The progress rate is the result divided by the forecast.
Net income per share16円39銭
Financial position at period-end
Total assets4,193¥ million
of which net assets 2,724 ¥ millionEquity ratio 64.2%vs. prior year-end +23.1pt
塗りつぶした部分が自己資本比率です。総資産のうち、返済のいらない自前の資金がどれだけかを表します。The thin vertical line indicates the level at the end of the previous fiscal year.
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥4,934 million (YoY +11.6%)
Operating profit¥1,122 million (YoY +36.4%)
Ordinary income¥1,083 million (YoY +31.5%)
Net income¥755 million (YoY +31.4%)
Revision to Earnings ForecastNo revision
Annual Dividend Forecast¥11.5 → ¥15.5（+34.8%）
Factors Behind Changes in Business Performance
前年同期の四半期連結財務諸表を作成していないため比較分析は行っていない。コンサルティング事業の体制強化、教育事業及び人材派遣紹介事業の拡大を進めている。
Disclosure regarding the going concern assumption
No applicable matters
Change in accounting policy
基準改正に伴う変更 Noそれ以外の変更 No見積りの変更 No修正再表示 No
Changes in the scope of consolidationNew 0 companies / Excluded 0 companies / Company name None
Depreciation and amortization¥25,438 thousand
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingNo (no eligible attendees)
Issued Shares at Period-End38,000,000株
Treasury Shares at Period-End0 shares
| Item | Details |
|---|---|
| Fiscal Period Classification | Third quarter |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 2024年4月1日〜2024年12月31日 |
| Net Sales | ¥3,527 million |
| Operating profit | ¥965 million |
| Ordinary income | ¥948 million |
| Profit attributable to owners of the parent | ¥614 million |
| Net income per share | 16円39銭 |
| Equity ratio | End of the current fiscal period 64.2 / End of previous period 41.1 |
| Total assets | ¥4,193 million |
| Net assets | ¥2,724 million |
| Full-year earnings forecast | Net Sales ¥4,934 million (YoY +11.6%) / Operating profit ¥1,122 million (YoY +36.4%) / Ordinary income ¥1,083 million (YoY +31.5%) / Net income ¥755 million (YoY +31.4%) |
| Revision to Earnings Forecast | No revision |
| Annual Dividend Forecast | ¥11.5 → ¥15.5（+34.8%） |
| Depreciation and amortization | ¥25,438 thousand |
| Disclosure regarding the going concern assumption | No applicable matters |
| Change in accounting policy | Changes due to revisions to standards No / Other changes No / Change in accounting estimate No / Restatement No |
| Changes in the scope of consolidation | New 0 companies / Excluded 0 companies / Company name None |
| Availability of Supplementary Financial Results Materials | Yes |
| Availability of Financial Results Briefing | No (no eligible attendees) |
| Issued Shares at Period-End | 38,000,000株 |
| Treasury Shares at Period-End | 0 shares |
| Factors Behind Changes in Business Performance | 前年同期の四半期連結財務諸表を作成していないため比較分析は行っていない。コンサルティング事業の体制強化、教育事業及び人材派遣紹介事業の拡大を進めている。 |
Items this document does not state (14)
Operating MarginCash flows from operating activitiesCash flows from investing activitiesCash flows from financing activitiesCash and cash equivalents at end of periodPayout ratioShareholder Return PolicySegment revenueSegment profitRegional salesOrders received and order backlogImpairment lossBreakdown of extraordinary income (loss)Material subsequent events
These are items the company does not state in this document. We do not leave them blank, nor fill them in from other sources or by inference.
The reasons the company gives
The company's own explanation, not something inferred from the numbers.会計業界では人材不足や会計業務の複雑化を背景に専門性の高い会計ニーズが高まっている。当社グループはコンサルティング事業の体制強化に加え、教育事業及び人材派遣紹介事業を拡大している。なお、前年同期の四半期連結財務諸表を作成していないため、前年同期との比較分析は行っていない。
How to read this page
This is not the documentKomori reads the disclosure the company filed and writes this summary. Figures are as stated by the company and are not audited.
Weight is not a verdictIt measures how much this changes what the company had already told the market. It is not a view on the shares.
Corrections happenIf the company reissues this disclosure, the page is rebuilt from the corrected version and the revision number moves up.