JUST PLANNING INC.

Development of New Services and Business Models Adapted to Post-Infectious-Disease Changes in Lifestyles

An initiative to develop and provide services and business models that address new demand, including services for delivery-only restaurants and cloud kitchens, based on changes in society and lifestyles during and after COVID-19.

7companies7 threads

helps 7

FY2020-Q2 → FY2021-Q1

Shutdown of Power Generation and Revenue Decline Due to Cable Theft at Solar Power Facilities

The risk that a solar power facility will cease operating due to cable theft, resulting in lower power-generation revenue through restoration costs and downtime. This covers the shutdown and losses of power-generation equipment caused by the criminal act of theft.

7companies7 threads

hurts 7

FY2023-Q3 → FY2025

Credit Risk on Long-Term Loans to Directors and Related Parties

This theme addresses the risk that long-term loans to directors themselves and their related companies become uncollectible or result in bad debt losses due to deterioration in the borrowers’ creditworthiness or repayment status.

5companies5 threads

hurts 5

FY2024 →

Rebuilding Logistics Infrastructure through Modal Shift and AI Robotics

A theme focused on the rebuilding of logistics infrastructure and industry structures against a backdrop of labor shortages, driven by the implementation of advanced technologies such as modal shift and AI robotics. It covers interest in technological innovation and structural transformation across the logistics industry.

Cost Relief Support for Business Partners and Tenants During the COVID-19 Pandemic

helps 3 · hurts 1

FY2017-Q1 →

A time-limited initiative responding to business closures and declining sales caused by COVID-19 by reducing or waiving rent, common-area charges, minimum guaranteed sales and other costs for business partners and tenants to support business continuity.

Decrease in Employee Headcount Due to Voluntary Resignations

helps 2 · hurts 2

FY2020 → FY2022-Q1

A decrease in employee headcount primarily attributable to ordinary voluntary resignations. This covers a temporary reduction in workforce size due to natural attrition, without company-led early retirement offers, facility closures, or organizational restructuring.

Expansion of IT service scope, including AMO, BPO and cloud services

hurts 4

FY2023 → FY2023

Starting with application outsourcing, this is an ongoing initiative to expand multiple forms of IT services, including AMO, BPO, systems operations and cloud services, and increase the scale of offerings, including monthly-fee services and large-scale projects.

helps 4

Revenue and Profit Growth through Efficiency Improvements in the System Solutions Business

An initiative to expand revenue and profit in the system solutions business and turn losses into profit by winning new projects, reducing costs through accumulated know-how, and shortening development times.

Rollout of CHUUMO, a Mobile Ordering and Contactless Ordering and Payment Service

helps 4

FY2016-Q3 →

An initiative to expand awareness and win more business through advertising, trade shows, agency development and customer-specific customization, while providing CHUUMO, a mobile ordering system that enables contactless processing from order placement through payment.

3companies3 threads

helps 3

FY2023-Q1 →

Food-Service Outlet Closures and Resumption of Operations During COVID-19

A time-dependent operational response covering the closure or reduced-hours operation of food-service outlets in response to the spread of COVID-19 and requests to shorten business hours, followed by the resumption of operations at all or some outlets.

3companies3 threads

helps 2 · hurts 1

FY2021-Q1 → FY2021

Expansion of Service Functions through Integration with New Technologies and External Services

An ongoing effort to expand service functions that address customer needs by incorporating new technologies and integration with external services, and provide them as new solutions.

3companies3 threads

helps 3

FY2021 →

Expanding Sales of DX Services for Food-Service Operations and Order Processing

An initiative to expand sales of “V-Manage,” an operations management app for food-service outlets, and “AIOCR,” which digitizes orders received by fax, as new business support services. The initiative focuses on improving the efficiency of store operations and order processing.

Feature enhancements and expanded sales of DX products for restaurants

helps 2

FY2022 → FY2022

An initiative to add and improve features, including AI customer traffic forecasting, for DX products serving restaurant locations and headquarters operations, with the aim of expanding product sales.

ASP System Integration and Platform Expansion Across All Industries

helps 2

FY2025-Q1 →

A theme focused on integrating multiple ASP systems under a single brand and expanding their use across all industries, rather than limiting them to the food industry, with the aim of developing a general-purpose B2B platform.

Recognition and increase in short-term loans receivable

helps 2

FY2016-Q2 →

A financial position theme in which short-term loans receivable are newly recognised and become a factor in changes in total assets. It also includes changes in loan receivables resulting from a decrease in long-term loans receivable.

Transactions lacking economic substance and improper accounting at a consolidated subsidiary

flat 2

FY2019-Q3 →

A specific ongoing event in which an investigation committee's report revealed that transactions lacking economic substance and improper accounting had been conducted at a consolidated subsidiary, with continuing effects on prior financial reporting and internal controls.

Logistics Solutions Business: Revenue Growth, Profit Decline and Modest Profit Growth

hurts 2

FY2019-Q2 → FY2027-H1

A theme covering performance trends in the Logistics Solutions business, with revenue increasing while segment profit temporarily declines, followed by continued profit growth at a slower rate.

Holdings of selected stocks for shareholder benefits

flat 1

FY2017-Q2 →

A theme covering the continued holding of shares in selected companies, such as Japan Airlines, to obtain shareholder benefits. Includes trends in the number of shares held and balance sheet carrying amounts.

Training, System Development and Test Marketing Using Company-Operated Stores

FY2021 →

An ongoing initiative that uses company-operated restaurants as venues for employee training and as testbeds for developing and conducting test marketing of information systems and new systems.

Sale of shares following the establishment and consolidation of Putmenu株式会社

FY2017-Q1 →

A series of organisational and accounting changes involving a specific legal entity, which was established as Putmenu株式会社 and made a consolidated subsidiary, then excluded from the scope of consolidation following the sale of all its shares.

CRM and operational efficiency support through ASP solutions for the food-service industry

flat 1

FY2018 → FY2023-Q2

An initiative targeting the food-service industry during the COVID-19 pandemic, supporting customer retention and sales promotion, operational efficiency, and food waste reduction through ASP-based IT solutions.

DX demand driven by labor shortages and rising costs in the foodservice industry

FY2022 → FY2022

A theme centered on growing demand for digital transformation (DX) in response to chronic labor shortages and rising costs, supported by the widespread use of tablets and smartphones in the foodservice industry and the government's promotion of DX.

Differentiating ASP Services Through Data Maintenance and Remote Support

FY2025-Q1 →

An ongoing initiative to differentiate from competitors by providing services that include operational support, in addition to ASP systems, outsourced data maintenance and remote support for store systems.

Recognition of compensation received for damages and extraordinary investigation expenses

FY2025-Q1 →

A theme involving complex extraordinary gains and losses, with extraordinary income from compensation received for damages and extraordinary investigation expenses of unspecified cause recorded in the same period. It covers a temporary event that will no longer be recorded from the following fiscal year onward.

Investment of cash on hand to expand the Putmenu business

flat 1

FY2019-Q3 → FY2020

Growth investment in a specific business, allocating cash and cash equivalents on hand to active investment aimed at expanding the Putmenu business while maintaining a debt-free balance sheet. The subsequent business development using the application was discontinued.

Preparations for the adoption of accounting standards for fair value measurement

FY2021 → FY2023-Q2

Contested

Companies in these themes point in more than one direction. The same force lifts one filer and costs another, and the split is the reading.

A theme involving the application of the Fair Value Measurement Accounting Standards, etc., and their continued use as new accounting policies. Although there is no impact on profit or loss, it addresses the application of standards governing fair value measurement and accounting disclosures.

Concentrated in Information and Communications・ Services and Others・ Retail・ Trading Companies and Wholesalelast written FY2023-Q4

2029companies2071 threads

helps 3 · hurts 6 · flat 2062

FY2020 →

Improving capital efficiency and returning value to shareholders through share repurchases and cancellations, and capital policy

Ongoing initiatives concerning shareholder returns and capital allocation and policy through the acquisition of treasury shares.

Concentrated in Information & Communications・ Services and Other・ Materials & Chemicals・ Construction & Materialsgrowing faster than other themes

1129companies1161 threads

helps 1155 · hurts 3 · flat 3

Confidentiality and Personal Information Leakage Risk

An ongoing management issue concerning the risk of confidential and personal information being leaked due to cyberattacks, system failures and other causes, and the systems for prevention and response.

Concentrated in Information and Communications・ Services and Other・ Retail・ Real Estateshrinking against other themes

1102companies1117 threads

helps 3 · hurts 1114

Continuous Strengthening of Corporate Governance and Internal Control Systems

A theme focused on continuously strengthening internal control systems and corporate governance through the standardization and streamlining of operations, risk management, information disclosure and other measures. This also includes changes to the structure of the board of directors and the audit and supervisory committee.

Concentrated in Information and Communications・ Services and Others・ Construction and Materials・ Retaillast written FY2025

986companies1092 threads

helps 1086 · hurts 4 · flat 2

Reviewing the Rationale for Strategic Shareholdings

Broad

Themes almost every covered company sits in, where the direction is unanimous. The company list is the value here, not the direction — these are the ones worth scanning for who is missing.

A governance policy of holding strategic shareholdings to strengthen relationships and collaboration and enhance corporate value, with their rationale continuously reviewed by the board of directors and other bodies.

Concentrated in Information & Communications・ Services and Other; Materials and Chemicals; Retailgrowing faster than other themes

1371companies1375 threads

helps 719 · hurts 1 · flat 655

Stable, sustained shareholder returns and dividend growth policy

The policy is to strengthen shareholder returns by maintaining stable and consistent dividends as the basic principle, while increasing dividends in line with earnings growth and improving the total payout ratio.

Concentrated in Information & communications/services and other・ Trading companies/wholesale・ Construction/materialsgrowing faster than other themes

1175companies1201 threads

helps 1199 · hurts 2

Talent acquisition, development and retention, and labor compliance risks

The risk that business performance and operations may be affected if the recruitment and internal development of necessary personnel do not progress as planned, while business operations remain heavily dependent on human resources.

Concentrated in Information & Communications and Other Services・ Trading Companies & Wholesale・ Retailshrinking against other themes

764companies782 threads

hurts 782

Grant and Issuance of Equity Compensation to Employees and Officers (Stock Options and Restricted Stock)

An initiative to grant stock options and restricted stock to employees, directors and executive officers to strengthen alignment of interests with shareholders and incentives.

Concentrated in Information & communications・ services and other; Retail; Electrical equipment and precision instrumentsgrowing faster than other themes

674companies757 threads

helps 755 · flat 2

FY2015 →

Episodic

Themes tied to a dated event. The period is the point — it opens, it runs, and in most cases it closes, and a theme that stopped being written about is a finding in itself.

Share Split

A theme involving a stock split that increases the number of shares per share and changes the basis for the total number of shares issued and per-share metrics.

Concentrated in Information and Communications・ Services and Others・ Retail・ Trading Companies and Wholesalegrowing faster than other themes

1002companies1015 threads

helps 991 · flat 24

FY2016 → FY2027-H1

Change of Representative Director, President and CEO and Transition to Successor Management Structure

A theme concerning the retirement and change of the representative director, president and CEO, the successor assuming office, and the associated transition in management structure.

Concentrated in Information & communications・ services and other; Retail; Electrical equipment and precision instrumentsgrowing faster than other themes

231companies234 threads

helps 24 · hurts 1 · flat 209

FY2017-Q3 → FY2026-H1

Reducing Shares Outstanding Through the Cancellation of Treasury Shares

An initiative involving a capital policy to cancel treasury shares and reduce the total number of issued shares.

Concentrated in Information and Communications・ Services and Other・ Materials and Chemicals・ Electric Appliances and Precision Instrumentsgrowing faster than other themes

160companies165 threads

helps 165

FY2017-Q1 → FY2026-H1

Corporate Shareholders Becoming or Ceasing to Be Major Shareholders

A theme covering changes in capital structure in which a corporate shareholder becomes a major shareholder and subsequently ceases to be one after significantly reducing its stake. It also includes the purpose of continuing to hold the shares and changes in the ownership percentage.

Concentrated in Information and communications; services and other; retail; materials and chemicalsgrowing faster than other themes

69companies76 threads

hurts 1 · flat 75

FY2016 → FY2027-H1

Housekeeping

Standards adoption, auditor changes and the like. Genuinely common and occasionally the exact thing you want to query, but placed last so the feature does not open on bookkeeping.

Preparing for Adoption of the New Lease Accounting Standard

A topic focused on assessing the impact on consolidated financial statements and preparing accounting treatments in anticipation of the effective date of the newly issued lease accounting standard.

Concentrated in Information & Communications/Services and Other・ Retail・ Construction & Materialsgrowing faster than other themes

1284companies1284 threads

hurts 15 · flat 1269

FY2020 →

Adoption of the Accounting Standard for Income Taxes and Other Taxes

Accounting and disclosure treatment related to the application of revised accounting standards, including the classification of income taxes recognized.

Concentrated in Information & Communications and Services & Others・ Raw Materials & Chemicals・ Trading Companies & Wholesaleshrinking against other themes

1042companies1051 threads

helps 1 · flat 1050

FY2018 → FY2026-H1

Change of Accounting Auditor

A theme concerning a company changing its accounting auditor to another audit firm, taking into account audit response and the appropriateness of audit fees.

Concentrated in Information & communications・ services and other; Retail; Electrical equipment and precision instrumentsmoving with the rest

813companies813 threads

helps 38 · hurts 2 · flat 773