Worth reading
52Recurring
Scored from 5 of 6 sectionsDirection
Improvement
Direction inferred from the company’s description.Scale
12.3
% (year-on-year change in revenue)Wording
Conditional
How definitive the wording is.Results for this period
Interim period (second quarter)2025年4月1日〜2025年9月30日ConsolidatedJapanese GAAPNet Sales2,654¥ millionYear on year +12.3%Progress 47.2%
Operating profit820¥ millionYear on year +25.9%Progress 50.4%
Ordinary income823¥ millionYear on year +26.3%Progress 50.5%
Net income attributable to owners of the parent564¥ millionYear on year +34.6%Progress 50.7%
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 share14.94円
Financial position at period-end
Total assets3,471¥ million
of which net assets 2,281 ¥ millionEquity ratio 64.8%vs. prior year-end -0.9pt
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.
Cash inflows and outflows
Operating+536,981
Investment-40,983
Financials-1,410,673
Net change-914,675
Stacked from zero: upward is an increase in cash, downward a decrease (in ¥ thousand).The net change represented by the dotted line is the total of three items, calculated from figures provided by the company.
Cash and cash equivalents at end of period¥1,490,745 thousand
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥5,618 million (YoY +12.8%)
Operating profit¥1,628 million (YoY +8.9%)
Ordinary income¥1,629 million (YoY +10.2%)
Net income¥1,113 million (YoY +9.7%)
Annual Dividend Forecast¥24.5 → ¥26（+6.1%）
Factors Behind Changes in Business Performance
会計のコンサルティングニーズや組織再編等に対する会計支援ニーズの高まりを背景に、コンサルティング事業の体制を強化し、教育事業・人材派遣紹介事業を拡大した。また、生産性向上に向けて新たに子会社を設立し、システム開発事業を展開した。
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 1 / Name of newly added company 株式会社ミラクル経理 / Excluded 0 / Excluded Company Name Not disclosed
Depreciation and amortization¥18,304 thousand
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingAvailable (participants not specified)
Issued Shares at Period-End38,000,000
Treasury Shares at Period-End597,000
| Item | Details |
|---|---|
| Fiscal Period Classification | Interim period (second quarter) |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 2025年4月1日〜2025年9月30日 |
| Net Sales | ¥2,654 million (YoY +12.3%) |
| Operating profit | ¥820 million (YoY +25.9%) |
| Ordinary income | ¥823 million (YoY +26.3%) |
| Profit attributable to owners of the parent | ¥564 million (YoY +34.6%) |
| Net income per share | 14.94円 |
| Equity ratio | End of the current fiscal period 64.8% / End of previous period 65.7% |
| Total assets | ¥3,471 million |
| Net assets | ¥2,281 million |
| Cash flows from operating activities | ¥536,981 thousand |
| Cash flows from investing activities | ¥-40,983 thousand |
| Cash flows from financing activities | ¥-1,410,673 thousand |
| Cash and cash equivalents at end of period | ¥1,490,745 thousand |
| Full-year earnings forecast | Net Sales ¥5,618 million (YoY +12.8%) / Operating profit ¥1,628 million (YoY +8.9%) / Ordinary income ¥1,629 million (YoY +10.2%) / Net income ¥1,113 million (YoY +9.7%) |
| Annual Dividend Forecast | ¥24.5 → ¥26（+6.1%） |
| Depreciation and amortization | ¥18,304 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 1 / Name of newly added company 株式会社ミラクル経理 / Excluded 0 / Excluded Company Name Not disclosed |
| Availability of Supplementary Financial Results Materials | Yes |
| Availability of Financial Results Briefing | Available (participants not specified) |
| Issued Shares at Period-End | 38,000,000 |
| Treasury Shares at Period-End | 597,000 |
| Factors Behind Changes in Business Performance | 会計のコンサルティングニーズや組織再編等に対する会計支援ニーズの高まりを背景に、コンサルティング事業の体制を強化し、教育事業・人材派遣紹介事業を拡大した。また、生産性向上に向けて新たに子会社を設立し、システム開発事業を展開した。 |
Items this document does not state (11)
Operating MarginRevision to Earnings ForecastPayout 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.人材不足や会計業務の複雑化を背景に会計コンサルティング需要が高まったことに加え、コンサルティング事業の体制強化、教育・人材派遣紹介事業の拡大、新設子会社によるシステム開発事業の展開を進めたため。
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.