Worth reading
65In focus
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
348.107
Millions of yen (year-on-year change in operating profit)Wording
Conditional
How definitive the wording is.Results for this period
Third quarter2023年4月1日〜2023年12月31日ConsolidatedJapanese GAAPNet Sales3,364¥ millionYear on year -3.0%Progress 69.9%
Operating profit43¥ millionProgress 107.5%
Ordinary income46¥ millionProgress 115.0%
Net income attributable to owners of the parent7¥ millionProgress 18.4%
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¥0.44
Financial position at period-end
Total assets2,990¥ million
of which net assets 977 ¥ millionEquity ratio 32.7%vs. prior year-end +1.6pt
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¥4,812 million (YoY +0.1%)
Operating profit¥40 million
Ordinary income¥40 million
Net income¥38 million
Annual Dividend Forecast¥0 → ¥0
Factors Behind Changes in Business Performance
規律ある投資や生産性向上施策、組織体制の強化により1人当たり売上総利益が増加し、販管費の継続的な見直しにより収益性が改善。会社統合・組織機能統合、人員削減等の構造改革も推進。
Disclosure regarding the going concern assumption
継続企業の前提に関する重要事象等の記載あり。ただし、当第3四半期累計期間は営業利益・経常利益・親会社株主に帰属する四半期純利益を計上し、重要な不確実性は認められないと判断。注記は「該当事項はありません」。
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 consolidationNew 0 companies / Excluded 1社（ランサーズエージェンシ―株式会社）
Material subsequent events第三者割当による新株式の発行、第三者割当による新株予約権および無担保転換社債型新株予約権付社債の発行を決議。丸井グループとの資本業務提携およびグロースパートナーズ株式会社との事業提携に関するもの。
Breakdown of extraordinary income (loss)Extraordinary loss Item Restructuring Costs / Amount ¥36,990 thousand
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingYes (for institutional investors and securities analysts)
Issued Shares at Period-End15,859,128
Treasury Shares at Period-End37
| Item | Details |
|---|---|
| Fiscal Period Classification | Third quarter |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 2023年4月1日〜2023年12月31日 |
| Net Sales | ¥3,364 million (YoY -3.0%) |
| Operating profit | ¥43 million |
| Ordinary income | ¥46 million |
| Profit attributable to owners of the parent | ¥7 million |
| Net income per share | ¥0.44 |
| Equity ratio | End of the current fiscal period 32.7 / End of previous period 31.1 |
| Total assets | ¥2,990 million |
| Net assets | ¥977 million |
| Full-year earnings forecast | Net Sales ¥4,812 million (YoY +0.1%) / Operating profit ¥40 million / Ordinary income ¥40 million / Net income ¥38 million |
| Annual Dividend Forecast | ¥0 → ¥0 |
| Breakdown of extraordinary income (loss) | Extraordinary loss Item Restructuring Costs / Amount ¥36,990 thousand |
| Disclosure regarding the going concern assumption | 継続企業の前提に関する重要事象等の記載あり。ただし、当第3四半期累計期間は営業利益・経常利益・親会社株主に帰属する四半期純利益を計上し、重要な不確実性は認められないと判断。注記は「該当事項はありません」。 |
| 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 | New 0 companies / Excluded 1社（ランサーズエージェンシ―株式会社） |
| Material subsequent events | 第三者割当による新株式の発行、第三者割当による新株予約権および無担保転換社債型新株予約権付社債の発行を決議。丸井グループとの資本業務提携およびグロースパートナーズ株式会社との事業提携に関するもの。 |
| Availability of Supplementary Financial Results Materials | Yes |
| Availability of Financial Results Briefing | Yes (for institutional investors and securities analysts) |
| Issued Shares at Period-End | 15,859,128 |
| Treasury Shares at Period-End | 37 |
| Factors Behind Changes in Business Performance | 規律ある投資や生産性向上施策、組織体制の強化により1人当たり売上総利益が増加し、販管費の継続的な見直しにより収益性が改善。会社統合・組織機能統合、人員削減等の構造改革も推進。 |
Items this document does not state (14)
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 loss
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.規律ある投資、生産性向上施策、組織体制の強化による1人当たり売上総利益の増加、販管費の継続的な見直し、会社統合・組織機能統合などの構造改革を進めたため。
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.