Worth reading
42Recurring
0–100. This measures how worthwhile something is to read, not how good or bad the company is.Direction
Improvement
Direction inferred from the company’s description.Scale
225
¥ million (year-on-year increase in consolidated net sales)Wording
Conditional
How definitive the wording is.Contents of this document
Supplementary materials to the earnings reportFirst quarter of the fiscal year ending March 20277 items taken from the company’s own explanation
Financial Results Figures (The key points of this material are explained below)
Net Sales1,523 Millions of yen
Ordinary income547 Millions of yen
Net income¥362 million net income attributable to owners of parent
Gross Profit Margin58.2%
Results for the three months of the current quarter
Net Sales¥1,523 million
Ordinary income¥547 million
Net income attributable to owners of the parent¥362 million
Gross profit¥885 million
Ordinary income margin35.9%
Net profit margin23.8%
Full-year earnings forecast
Net Sales
6,300 Millions of yen
Ordinary income
2,160 Millions of yen
Net income attributable to owners of the parent
1,440 Millions of yen
Progress against full-year forecast 通期の予想に対して、いまどこまで進んだかの割合です。
Net Sales24%
Gross profit25%
Ordinary income25%
What the company explained in this material
Self-assessment against the planThe company's self-assessment against its own plan.
Net sales and ordinary income are progressing steadily against the plan. Profit margins are above the Q1 plan.Assumptions Underlying the Business OutlookThe assumptions used by the company in preparing its forecast.
The company expects to steadily achieve annual sales growth of 10%–15%.New initiatives
- Development of an AI-powered accounting DX system and core accounting system through ミラクル経理
- Rollout of new services, including an AI consulting business
- Consideration of scale expansion with M&A as a growth engine
- Strengthening the recruitment and development of personnel with accounting expertise and AI skills
Key KPIsA metric the company considers important as a management benchmark.
- ROA (adjusted for funds held on behalf of customers)39.0%
- ROE49.6%
- Equity ratio (adjusted for funds held on behalf of customers)76.7%
- Contract retention rate (non-consolidated)99.960%Year on year against the same period last yearQ1 FY2025 100%
Medium-term management plan targets
Aim to expand scale with a view to a future listing on the Prime Market.Annual Dividend
Annual¥33.00
Interim¥13.00
End of period¥20.00
Payout ratio
86% (both non-consolidated and consolidated)| Item | Details |
|---|---|
| Document type | Supplementary materials to the earnings report |
| Fiscal Period Covered | First quarter of the fiscal year ending March 2027 |
| Net Sales | 1,523 Millions of yen |
| Ordinary income | 547 Millions of yen |
| Net income | ¥362 million (net income attributable to owners of parent) |
| Gross Profit Margin | 58.2% |
| Results for the three months of the current quarter | Net Sales ¥1,523 million / Ordinary income ¥547 million / Net income attributable to owners of the parent ¥362 million / Gross profit ¥885 million / Ordinary income margin 35.9% / Net profit margin 23.8% |
| Full-year earnings forecast | Net Sales 6,300 Millions of yen / Ordinary income 2,160 Millions of yen / Net income attributable to owners of the parent 1,440 Millions of yen |
| Progress against full-year forecast | Net Sales 24% / Gross profit 25% / Ordinary income 25% |
| Self-assessment against the plan | Net sales and ordinary income are progressing steadily against the plan. Profit margins are above the Q1 plan. |
| Key KPIs | Indicator name ROA (adjusted for funds held on behalf of customers) / Value 39.0% / Year on year against the same period last year Not disclosed, Indicator name ROE / Value 49.6% / Year on year against the same period last year Not disclosed, Indicator name Equity ratio (adjusted for funds held on behalf of customers) / Value 76.7% / Year on year against the same period last year Not disclosed, Indicator name Contract retention rate (non-consolidated) / Value 99.960% / Year on year against the same period last year Q1 FY2025 100% |
| Assumptions Underlying the Business Outlook | The company expects to steadily achieve annual sales growth of 10%–15%. |
| Medium-term management plan targets | Aim to expand scale with a view to a future listing on the Prime Market. |
| Annual Dividend | Annual ¥33.00 / Interim ¥13.00 / End of period ¥20.00 |
| Payout ratio | 86% (both non-consolidated and consolidated) |
| New initiatives | Development of an AI-powered accounting DX system and core accounting system through ミラクル経理, Rollout of new services, including an AI consulting business, Consideration of scale expansion with M&A as a growth engine, Strengthening the recruitment and development of personnel with accounting expertise and AI skills |
Items this document does not state (15)
Operating profitOperating profit marginSelling, general and administrative expensesSegment resultsBreakdown of Factors Affecting the ChangeUnit price and quantity metricsNumber of stores and locationsNumber of employeesRisk amount incorporated into the outlookFinancial targetsAcquisition of treasury sharesCapital expendituresOrders received and order backlogMarket Size / ShareKey points of the Q&A
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.Demand for services continued and expanded against a backdrop of a declining working population, increasingly complex accounting operations, and growing requirements to ensure the reliability of accounting information. The rollout of systems and tools through ミラクル経理, together with employee training, improved project completion speed and productivity.
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.