Worth reading
56In focus
Scored from 5 of 6 sectionsDirection
Mixed performance
Direction inferred from the company’s description.Scale
-99.9
Year-on-year change in operating profit (%)Wording
Conditional
How definitive the wording is.Results for this period
Third quarter2023年1月1日〜2023年9月30日ConsolidatedJapanese GAAPNet Sales4,160¥ millionYear on year +19.8%Progress 74.8%
Operating profit0¥ millionYear on year -99.9%
Ordinary income16¥ millionYear on year -90.7%
Net income attributable to owners of the parent-85¥ million
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△13.23円
Financial position at period-end
Total assets4,641¥ million
of which net assets 1,810 ¥ millionEquity ratio 38.0%vs. prior year-end -0.5pt
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.
Segment revenue
Management support business1,982,92347.7%+14.0%
Food and Beverage Business2,177,71052.3%+25.6%
Segment profit
Management support business317,23087.2%+27.8%
Food and Beverage Business46,54812.8%-73.9%
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥5,561 million (YoY +17.4%)
Operating profit¥-16 million
Ordinary income¥-8 million
Profit attributable to owners of the parent¥-190 million
Revision to Earnings ForecastNet Sales Not disclosed → ¥5,561 million / Operating profit Not disclosed → ¥-16 million / Ordinary income Not disclosed → ¥-8 million / Profit attributable to owners of the parent Not disclosed → ¥-190 million
Annual Dividend Forecast¥10 → ¥0（-100.0%）
Factors Behind Changes in Business Performance
国内およびインバウンド需要の回復、契約数の増加、外国人材紹介サポート案件の増加、新規店舗の開業などにより売上高が増加した一方、国内外の新店開発に伴う初期開発費用および運営費用の増加により販売費及び一般管理費が増加した。
Disclosure regarding the going concern assumption
Not applicable.
Change in accounting policy
基準改正に伴う変更 Yes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 0 / Company name Not disclosed / Excluded Number of companies 0 / Company name Not disclosed
Material subsequent eventsNot applicable.
Breakdown of extraordinary income (loss)Extraordinary income Penalty income ¥16,502 thousand / Settlement proceeds received ¥4,560 thousand / Total extraordinary income ¥21,063 thousand / Extraordinary loss Loss on disposal and sale of non-current assets ¥23,062 thousand / Settlement Payments ¥1,550 thousand / Total extraordinary loss ¥24,612 thousand
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingWhether applicable No / Subject person Not disclosed
Issued Shares at Period-End6,780,000 Shares
Treasury Shares at Period-End300,000 Shares
| Item | Details |
|---|---|
| Fiscal Period Classification | Third quarter |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 2023年1月1日〜2023年9月30日 |
| Net Sales | ¥4,160 million (YoY +19.8%) |
| Operating profit | ¥0 million (YoY -99.9%) |
| Ordinary income | ¥16 million (YoY -90.7%) |
| Profit attributable to owners of the parent | ¥-85 million |
| Net income per share | △13.23円 |
| Equity ratio | End of the current fiscal period 38 / End of previous period 38.5 |
| Total assets | ¥4,641 million |
| Net assets | ¥1,810 million |
| Full-year earnings forecast | Net Sales ¥5,561 million (YoY +17.4%) / Operating profit ¥-16 million / Ordinary income ¥-8 million / Profit attributable to owners of the parent ¥-190 million |
| Revision to Earnings Forecast | Net Sales Not disclosed → ¥5,561 million / Operating profit Not disclosed → ¥-16 million / Ordinary income Not disclosed → ¥-8 million / Profit attributable to owners of the parent Not disclosed → ¥-190 million |
| Annual Dividend Forecast | ¥10 → ¥0（-100.0%） |
| Segment revenue | Management support business ¥1,982,923 thousand (YoY +14.0%) / Food and Beverage Business ¥2,177,710 thousand (YoY +25.6%) |
| Segment profit | Management support business ¥317,230 thousand (YoY +27.8%) / Food and Beverage Business ¥46,548 thousand (YoY -73.9%) |
| Breakdown of extraordinary income (loss) | Extraordinary income Penalty income ¥16,502 thousand / Settlement proceeds received ¥4,560 thousand / Total extraordinary income ¥21,063 thousand / Extraordinary loss Loss on disposal and sale of non-current assets ¥23,062 thousand / Settlement Payments ¥1,550 thousand / Total extraordinary loss ¥24,612 thousand |
| Disclosure regarding the going concern assumption | Not applicable. |
| Change in accounting policy | Changes due to revisions to standards Yes / Other changes No / Change in accounting estimate No / Restatement No |
| Changes in the scope of consolidation | New Number of companies 0 / Company name Not disclosed / Excluded Number of companies 0 / Company name Not disclosed |
| Material subsequent events | Not applicable. |
| Availability of Supplementary Financial Results Materials | No |
| Availability of Financial Results Briefing | Whether applicable No / Subject person Not disclosed |
| Issued Shares at Period-End | 6,780,000 Shares |
| Treasury Shares at Period-End | 300,000 Shares |
| Factors Behind Changes in Business Performance | 国内およびインバウンド需要の回復、契約数の増加、外国人材紹介サポート案件の増加、新規店舗の開業などにより売上高が増加した一方、国内外の新店開発に伴う初期開発費用および運営費用の増加により販売費及び一般管理費が増加した。 |
Items this document does not state (11)
Operating MarginCash flows from operating activitiesCash flows from investing activitiesCash flows from financing activitiesCash and cash equivalents at end of periodPayout ratioShareholder Return PolicyRegional salesOrders received and order backlogDepreciation and amortizationImpairment 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.国内およびインバウンド需要の回復、契約数の増加、外国人材紹介サポート案件の増加、新規店舗の開業などにより売上高は増加した。一方、国内外の新店開発に伴う初期開発費用・運営費用の増加で販売費及び一般管理費が増加し、営業利益が減少した。
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.