Worth reading
49Recurring
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
22.3
% (year-on-year decline in operating income)Wording
Conditional
How definitive the wording is.Results for this period
Third quarter2022年12月1日〜2023年8月31日ConsolidatedJapanese GAAPNet Sales3,429¥ millionYear on year +6.1%Progress 76.3%
Operating profit238¥ millionYear on year -22.3%Progress 104.4%
Ordinary income238¥ millionYear on year -27.4%Progress 111.2%
Net income attributable to owners of the parent158¥ millionYear on year +7.1%Progress 106.0%
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 share54.76円
Financial position at period-end
Total assets3,000¥ million
of which net assets 1,716 ¥ millionEquity ratio 57.2%vs. prior year-end +7.7pt
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 revenueDevelopment Promotion and Support Business ¥2,076 million (YoY +6.8%), Human Resources Business ¥1,352 million (YoY +5.0%)
Segment profitDevelopment Promotion and Support Business ¥276 million (YoY -12.3%), Human Resources Business ¥330 million (YoY -4.5%)
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥4,494 million (YoY -0.4%)
Operating profit¥228 million (YoY -40.3%)
Ordinary income¥214 million (YoY -45.7%)
Net income¥149 million (YoY -41.6%)
Revision to Earnings ForecastNo revision
Annual Dividend Forecast0 yen and sen → 0 yen and sen（0.0%）
Factors Behind Changes in Business Performance
開発推進・支援事業では受託開発案件の引き合いが多く増収となり、オンラインソリューションも増収となった。人材事業では正社員需要が底堅く推移した一方、人材派遣サービスの稼働者数が想定より伸び悩んだ。
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 consolidation0 additions and 0 exclusions (no company names)
Impairment lossNo applicable matters
Breakdown of extraordinary income (loss)No extraordinary gains or losses for the current period
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingWhether applicable No / Subject person Not disclosed
Issued Shares at Period-End2,973,900 Shares
Treasury Shares at Period-End100,022 Shares
| Item | Details |
|---|---|
| Fiscal Period Classification | Third quarter |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 2022年12月1日〜2023年8月31日 |
| Net Sales | ¥3,429 million (YoY +6.1%) |
| Operating profit | ¥238 million (YoY -22.3%) |
| Ordinary income | ¥238 million (YoY -27.4%) |
| Profit attributable to owners of the parent | ¥158 million (YoY +7.1%) |
| Net income per share | 54.76円 |
| Equity ratio | End of the current fiscal period 57.2 / End of previous period 49.5 |
| Total assets | ¥3,000 million |
| Net assets | ¥1,716 million |
| Full-year earnings forecast | Net Sales ¥4,494 million (YoY -0.4%) / Operating profit ¥228 million (YoY -40.3%) / Ordinary income ¥214 million (YoY -45.7%) / Net income ¥149 million (YoY -41.6%) |
| Revision to Earnings Forecast | No revision |
| Annual Dividend Forecast | 0 yen and sen → 0 yen and sen（0.0%） |
| Segment revenue | Development Promotion and Support Business ¥2,076 million (YoY +6.8%), Human Resources Business ¥1,352 million (YoY +5.0%) |
| Segment profit | Development Promotion and Support Business ¥276 million (YoY -12.3%), Human Resources Business ¥330 million (YoY -4.5%) |
| Impairment loss | No applicable matters |
| Breakdown of extraordinary income (loss) | No extraordinary gains or losses for the current period |
| 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 | 0 additions and 0 exclusions (no company names) |
| Availability of Supplementary Financial Results Materials | No |
| Availability of Financial Results Briefing | Whether applicable No / Subject person Not disclosed |
| Issued Shares at Period-End | 2,973,900 Shares |
| Treasury Shares at Period-End | 100,022 Shares |
| Factors Behind Changes in Business Performance | 開発推進・支援事業では受託開発案件の引き合いが多く増収となり、オンラインソリューションも増収となった。人材事業では正社員需要が底堅く推移した一方、人材派遣サービスの稼働者数が想定より伸び悩んだ。 |
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 amortizationMaterial 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.開発推進・支援事業ではエンターテインメント業界を中心に引き合いが多く増収となった一方、人材事業では人材派遣サービスの稼働者数が想定より伸び悩んだ。会社は、開発推進・支援事業が期初予想を上振れたものの、人材事業の伸び悩みを含め、連結業績は期初予想の範囲で収まる見通しとしている。
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.