Worth reading
44Recurring
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
-5.8
%Wording
Conditional
How definitive the wording is.Results for this period
Third quarter2023年8月1日〜2024年4月30日ConsolidatedJapanese GAAPNet Sales512¥ millionYear on year -5.8%Progress 66.3%
Operating profit-29¥ million
Ordinary income-26¥ million
Net income attributable to owners of the parent-26¥ 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△9.46円
Financial position at period-end
Total assets926¥ million
of which net assets 762 ¥ millionEquity ratio 82.1%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.
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%)
Net income¥60 million (YoY +61.2%)
Annual Dividend Forecast¥0 → ¥0（0.0%）
Factors Behind Changes in Business Performance
国内及び海外におけるコンサルティングサービス及びASPサービスのさらなる販売拡大に取り組んだ結果、米国のコンサルティングサービスを中心に堅調に推移。営業活動等で必要な人材を4名採用。
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重要な子会社の異動なし（新規・除外会社数、社名の記載なし）
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingNo (no eligible attendees)
Issued Shares at Period-End2,893,300株
Treasury Shares at Period-End54,000 shares
| Item | Details |
|---|---|
| Fiscal Period Classification | Third quarter |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 2023年8月1日〜2024年4月30日 |
| Net Sales | ¥512 million (YoY -5.8%) |
| Operating profit | ¥-29 million |
| Ordinary income | ¥-26 million |
| Profit attributable to owners of the parent | ¥-26 million |
| Net income per share | △9.46円 |
| Equity ratio | End of the current fiscal period 82.1 / End of previous period 82.6 |
| Total assets | ¥926 million |
| Net assets | ¥762 million |
| 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%) / Net income ¥60 million (YoY +61.2%) |
| Annual Dividend Forecast | ¥0 → ¥0（0.0%） |
| 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 | 重要な子会社の異動なし（新規・除外会社数、社名の記載なし） |
| Availability of Supplementary Financial Results Materials | Yes |
| Availability of Financial Results Briefing | No (no eligible attendees) |
| Issued Shares at Period-End | 2,893,300株 |
| Treasury Shares at Period-End | 54,000 shares |
| Factors Behind Changes in Business Performance | 国内及び海外におけるコンサルティングサービス及びASPサービスのさらなる販売拡大に取り組んだ結果、米国のコンサルティングサービスを中心に堅調に推移。営業活動等で必要な人材を4名採用。 |
Items this document does not state (16)
Operating MarginCash flows from operating activitiesCash flows from investing activitiesCash flows from financing activitiesCash and cash equivalents at end of periodRevision to Earnings ForecastPayout ratioShareholder Return PolicySegment revenueSegment profitRegional salesOrders received and order backlogDepreciation and amortizationImpairment 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.国内外でコンサルティングサービスと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している。また、営業活動等に必要な人材を4名採用したと説明している。減収・赤字化の直接的な理由は明記していない。
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.