Worth reading
52Recurring
Scored from 5 of 6 sectionsDirection
Improvement
Direction inferred from the company’s description.Scale
26.3
% (year-on-year increase in operating profit)Wording
Conditional
How definitive the wording is.Results for this period
Third quarter1 April 2025 to 31 December 2025ConsolidatedJapanese GAAPNet Sales3,973¥ millionYear on year +12.6%Progress 70.7%
Operating profit1,220¥ millionYear on year +26.3%Progress 74.9%
Ordinary income1,224¥ millionYear on year +29.0%Progress 75.1%
Net income attributable to owners of the parent836¥ millionYear on year +36.0%Progress 75.1%
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 share¥22.21
Financial position at period-end
Total assets3,214¥ million
of which net assets 2,091 ¥ millionEquity ratio 63.9%vs. prior year-end -1.8pt
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¥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%)
Revision to Earnings ForecastNo revision
Annual Dividend Forecast24.5 yen and sen → 26 yen and sen（+6.1%）
Factors Behind Changes in Business Performance
会計コンサルティングや会計支援のニーズが高まる中、コンサルティング事業の体制強化、教育事業・人材派遣紹介事業の拡大、新子会社によるシステム開発事業の展開を進めた。
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 Number of companies 1 / Company name 株式会社ミラクル経理 / Excluded Number of companies 0 / Company name Not disclosed
Material subsequent events2026年1月21日開催の取締役会で、自己株式500,000株を2026年1月30日に消却することを決議した。消却後の発行済株式総数は37,500,000株となる予定。
Depreciation and amortization¥27,940 thousand
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingNone (対象者：Not disclosed)
Issued Shares at Period-End38,000,000 Shares
Treasury Shares at Period-End597,000 Shares
| Item | Details |
|---|---|
| Fiscal Period Classification | Third quarter |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 1 April 2025 to 31 December 2025 |
| Net Sales | ¥3,973 million (YoY +12.6%) |
| Operating profit | ¥1,220 million (YoY +26.3%) |
| Ordinary income | ¥1,224 million (YoY +29.0%) |
| Profit attributable to owners of the parent | ¥836 million (YoY +36.0%) |
| Net income per share | ¥22.21 |
| Equity ratio | End of the current fiscal period 63.9 / End of previous period 65.7 |
| Total assets | ¥3,214 million |
| Net assets | ¥2,091 million |
| 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%) |
| Revision to Earnings Forecast | No revision |
| Annual Dividend Forecast | 24.5 yen and sen → 26 yen and sen（+6.1%） |
| Depreciation and amortization | ¥27,940 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 Number of companies 1 / Company name 株式会社ミラクル経理 / Excluded Number of companies 0 / Company name Not disclosed |
| Material subsequent events | 2026年1月21日開催の取締役会で、自己株式500,000株を2026年1月30日に消却することを決議した。消却後の発行済株式総数は37,500,000株となる予定。 |
| Availability of Supplementary Financial Results Materials | Yes |
| Availability of Financial Results Briefing | None (対象者：Not disclosed) |
| Issued Shares at Period-End | 38,000,000 Shares |
| Treasury Shares at Period-End | 597,000 Shares |
| Factors Behind Changes in Business Performance | 会計コンサルティングや会計支援のニーズが高まる中、コンサルティング事業の体制強化、教育事業・人材派遣紹介事業の拡大、新子会社によるシステム開発事業の展開を進めた。 |
Items this document does not state (13)
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)
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や会計支援のニーズが高まる中、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、新子会社を設立してシステム開発事業を展開した。
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.