Worth reading
54Recurring
0–100. This measures how worthwhile something is to read, not how good or bad the company is.Direction
Mixed performance
Direction inferred from the company’s description.Scale
17.8
% (year-on-year decline in net sales)Wording
Conditional
How definitive the wording is.Results for this period
Full year2022年10月1日〜2023年9月30日ConsolidatedJapanese GAAPNet Sales5,145¥ millionYear on year -17.8%Progress 96.5%
Operating profit304¥ millionYear on year -5.6%Progress 86.9%
Ordinary income341¥ millionYear on year +9.4%Progress 98.8%
Net income attributable to owners of the parent17¥ millionYear on year -69.8%Progress 8.5%
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¥1.62
Operating Margin5.9%
Financial position at period-end
Total assets7,100¥ million
of which net assets 4,630 ¥ millionEquity ratio 65.1%vs. prior year-end +3.1pt
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.
Cash inflows and outflows
Operating+109
Investment-376
Financials-332
Net change-599
Stacked from zero: upward is an increase in cash, downward a decrease (in ¥ million).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¥3,280 million
Segment revenue在庫価値ソリューション事業 ¥2,724.06 million (YoY +14.9%), 商品流通プラットフォーム事業 ¥2,073.18 million (YoY -29.8%), Incubation Business ¥518.67 million (YoY -52.9%)
Segment profit在庫価値ソリューション事業 ¥575.89 million (YoY +16.4%), 商品流通プラットフォーム事業 ¥-31.61 million, Incubation Business ¥185.96 million (YoY -76.6%)
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥5,330 million (YoY +3.6%)
Operating profit¥350 million (YoY +15.0%)
Ordinary income¥345 million (YoY +1.0%)
Net income¥200 million
Annual Dividend Forecast¥0 → ¥0
Factors Behind Changes in Business Performance
広告運用サービス等が好調に推移した一方、法規制にともないgood sellersのスクール開講数が減少した。商品流通プラットフォーム事業では法人向け卸販売取引から撤退し、インキュベーション事業では営業投資有価証券の配当収益及び売却収入が前年同期水準に至らなかった。加えて、特別調査費用等及び過年度決算訂正関連費用、構造改革費用を計上した。
Disclosure regarding the going concern assumption
No applicable matters
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 eventsNo applicable matters.
Impairment loss¥36,238 thousand
Breakdown of extraordinary income (loss)Extraordinary income Gain on reversal of subscription rights to shares ¥14 thousand, Insurance proceeds received ¥50,000 thousand, Other ¥162 thousand / Extraordinary loss Impairment Losses ¥36,238 thousand, Loss on Disposal of Fixed Assets ¥248 thousand, 特別調査費用等及び過年度決算訂正関連費用 ¥196,744 thousand, Restructuring Costs ¥127,316 thousand
Depreciation and amortization¥198,608 thousand
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results Briefing有（当社ホームページに動画掲載）
Issued Shares at Period-End10,813,700 Shares
Treasury Shares at Period-End491,990 Shares
| Item | Details |
|---|---|
| Fiscal Period Classification | Full year |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 2022年10月1日〜2023年9月30日 |
| Net Sales | ¥5,145 million (YoY -17.8%) |
| Operating profit | ¥304 million (YoY -5.6%) |
| Ordinary income | ¥341 million (YoY +9.4%) |
| Profit attributable to owners of the parent | ¥17 million (YoY -69.8%) |
| Net income per share | ¥1.62 |
| Operating Margin | 5.9% |
| Equity ratio | End of the current fiscal period 65.1% / End of previous period 62.0% |
| Total assets | ¥7,100 million |
| Net assets | ¥4,630 million |
| Cash flows from operating activities | ¥109 million |
| Cash flows from investing activities | ¥-376 million |
| Cash flows from financing activities | ¥-332 million |
| Cash and cash equivalents at end of period | ¥3,280 million |
| Full-year earnings forecast | Net Sales ¥5,330 million (YoY +3.6%) / Operating profit ¥350 million (YoY +15.0%) / Ordinary income ¥345 million (YoY +1.0%) / Net income ¥200 million |
| Annual Dividend Forecast | ¥0 → ¥0 |
| Segment revenue | 在庫価値ソリューション事業 ¥2,724.06 million (YoY +14.9%), 商品流通プラットフォーム事業 ¥2,073.18 million (YoY -29.8%), Incubation Business ¥518.67 million (YoY -52.9%) |
| Segment profit | 在庫価値ソリューション事業 ¥575.89 million (YoY +16.4%), 商品流通プラットフォーム事業 ¥-31.61 million, Incubation Business ¥185.96 million (YoY -76.6%) |
| Depreciation and amortization | ¥198,608 thousand |
| Impairment loss | ¥36,238 thousand |
| Breakdown of extraordinary income (loss) | Extraordinary income Gain on reversal of subscription rights to shares ¥14 thousand, Insurance proceeds received ¥50,000 thousand, Other ¥162 thousand / Extraordinary loss Impairment Losses ¥36,238 thousand, Loss on Disposal of Fixed Assets ¥248 thousand, 特別調査費用等及び過年度決算訂正関連費用 ¥196,744 thousand, Restructuring Costs ¥127,316 thousand |
| Disclosure regarding the going concern assumption | No applicable matters |
| 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 | No applicable matters. |
| Availability of Supplementary Financial Results Materials | Yes |
| Availability of Financial Results Briefing | 有（当社ホームページに動画掲載） |
| Issued Shares at Period-End | 10,813,700 Shares |
| Treasury Shares at Period-End | 491,990 Shares |
| Factors Behind Changes in Business Performance | 広告運用サービス等が好調に推移した一方、法規制にともないgood sellersのスクール開講数が減少した。商品流通プラットフォーム事業では法人向け卸販売取引から撤退し、インキュベーション事業では営業投資有価証券の配当収益及び売却収入が前年同期水準に至らなかった。加えて、特別調査費用等及び過年度決算訂正関連費用、構造改革費用を計上した。 |
Items this document does not state (5)
Revision to Earnings ForecastPayout ratioShareholder Return PolicyRegional salesOrders received and order backlog
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.広告運用サービス等は好調だったが、法規制に伴うgood sellersのスクール開講数減少、法人向け卸販売取引からの撤退、営業投資有価証券の収益減少があった。また、特別調査費用等及び過年度決算訂正関連費用196,744千円、構造改革費用127,316千円を特別損失に計上した。
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.