Worth reading
51Recurring
0–100. This measures how worthwhile something is to read, not how good or bad the company is.Direction
Deterioration
Direction inferred from the company’s description.Scale
65.193
¥ million (amount of operating loss expansion)Wording
Conditional
How definitive the wording is.Results for this period
Interim period (second quarter)2023年8月1日〜2024年1月31日ConsolidatedJapanese GAAPNet Sales275¥ millionYear on year -0.8%Progress 35.6%
Operating profit-83¥ million
Ordinary income-82¥ million
Net income attributable to owners of the parent-82¥ 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 share21.27円
Financial position at period-end
Total assets800¥ million
of which net assets 701 ¥ millionEquity ratio 87.3%vs. prior year-end +4.7pt
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.
Cash inflows and outflows
Operating-138,742
Investment0
Financials-217
Net change-138,959
Stacked from zero: upward is an increase in cash, downward a decrease (in ¥ thousand).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¥657,877 thousand
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥772 million (YoY +9.7%)
Operating profit¥59 million (YoY +53.4%)
Ordinary income¥60 million (YoY +60.5%)
Profit attributable to owners of the parent¥60 million (YoY +61.2%)
Revision to Earnings ForecastNet Sales Not disclosed → ¥772 million / Operating profit Not disclosed → ¥59 million / Ordinary income Not disclosed → ¥60 million / Profit attributable to owners of the parent Not disclosed → ¥60 million
Annual Dividend Forecast¥0 → ¥0（0.0%）
Factors Behind Changes in Business Performance
内需及びインバウンド需要の回復など社会活動の正常化がみられた一方、国際情勢不安、円安の進行、物価上昇が継続。国内外のコンサルティングサービス及びASPサービスの販売拡大に取り組み、米国のコンサルティングサービスを中心に堅調に推移した。営業活動等に必要な人材を4名採用した。
Disclosure regarding the going concern assumption
No applicable matters
Change in accounting policy
基準改正に伴う変更 No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 consolidation新規0社、除外0社（重要な子会社の異動なし）
Depreciation and amortization¥2,329 thousand
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingNo (no target participants specified)
Issued Shares at Period-End2,893,300
Treasury Shares at Period-End54,000
| Item | Details |
|---|---|
| Fiscal Period Classification | Interim period (second quarter) |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 2023年8月1日〜2024年1月31日 |
| Net Sales | ¥275 million (YoY -0.8%) |
| Operating profit | ¥-83 million |
| Ordinary income | ¥-82 million |
| Profit attributable to owners of the parent | ¥-82 million |
| Net income per share | 21.27円 |
| Equity ratio | End of the current fiscal period 87.3 / End of previous period 82.6 |
| Total assets | ¥800 million |
| Net assets | ¥701 million |
| Cash flows from operating activities | ¥-138,742 thousand |
| Cash flows from investing activities | ¥0 thousand |
| Cash flows from financing activities | ¥-217 thousand |
| Cash and cash equivalents at end of period | ¥657,877 thousand |
| Full-year earnings forecast | Net Sales ¥772 million (YoY +9.7%) / Operating profit ¥59 million (YoY +53.4%) / Ordinary income ¥60 million (YoY +60.5%) / Profit attributable to owners of the parent ¥60 million (YoY +61.2%) |
| Revision to Earnings Forecast | Net Sales Not disclosed → ¥772 million / Operating profit Not disclosed → ¥59 million / Ordinary income Not disclosed → ¥60 million / Profit attributable to owners of the parent Not disclosed → ¥60 million |
| Annual Dividend Forecast | ¥0 → ¥0（0.0%） |
| Depreciation and amortization | ¥2,329 thousand |
| Disclosure regarding the going concern assumption | No applicable matters |
| Change in accounting policy | Changes due to revisions to standards No / Other changes No / Change in accounting estimate No / Restatement No |
| Changes in the scope of consolidation | 新規0社、除外0社（重要な子会社の異動なし） |
| Availability of Supplementary Financial Results Materials | Yes |
| Availability of Financial Results Briefing | No (no target participants specified) |
| Issued Shares at Period-End | 2,893,300 |
| Treasury Shares at Period-End | 54,000 |
| Factors Behind Changes in Business Performance | 内需及びインバウンド需要の回復など社会活動の正常化がみられた一方、国際情勢不安、円安の進行、物価上昇が継続。国内外のコンサルティングサービス及びASPサービスの販売拡大に取り組み、米国のコンサルティングサービスを中心に堅調に推移した。営業活動等に必要な人材を4名採用した。 |
Items this document does not state (10)
Operating MarginPayout ratioShareholder Return PolicySegment revenueSegment profitRegional salesOrders received and order backlogImpairment lossBreakdown of extraordinary income (loss)Material 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.国内外のコンサルティングサービスおよびASPサービスの販売拡大に取り組み、米国のコンサルティングサービスは堅調に推移したと説明しています。また、営業活動等に必要な人材を4名採用したとしています。
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.