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F&M (4771) · InitiativeAdvanced

Basic Research into AI-Based System Development

First written in FY2019-Q1. 7 of 17 entries say "Advanced", first in FY2023. Latest entry: 2026-10-02.

17entries
9years
4from disclosures
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How it moved
ProgressHeldSoftenedWorseReframedFY2020 – FY2021DroppedFY2024-Q32018: 220182019: 320192020: 120202021: 120212022: 120222023: 120232024: 120242025: 120252026: 62026
Same theme, other companies
Strengthening AI Technology Capabilities and the R&D OrganizationA theme 7 companies write about · 0 as a headwind · 7 as a tailwind

F&M moved to the "Worse" side of this theme in 2020.

5 other companies' latest entry also says "Advanced".

Ridges = years it wrote progress, valleys = years it wrote worse. Most hopeful companies at the back. Drag to turn, scroll to zoom, right-drag to pan. On a phone, two fingers turn and pinch to zoom; one finger scrolls the page.
Full recordFilings, disclosures and news, newest first
  1. FY2025AdvancedAnnual report

    「The company advanced operational efficiency in processing through the use of AI to improve the cost of sales ratio. It focused on improving the accuracy of automated journal entries and expanded the scope of automation, thereby improving operational efficiency and contributing to cost containment.」

    The company stated that improving the accuracy of automated journal entries and expanding the scope of automation were contributing to cost containment, indicating practical progress beyond the research stage.
  2. FY2024-Q3DroppedAnnual report

    「There was no spending on research and development activities across the Group during the first 3 quarters of the consolidated fiscal year. There were no material changes in the status of the Group's research and development activities during the first 3 quarters of the consolidated fiscal year.」

    There were no research and development expenses during the quarter, and no specific progress was reported on the AI processing coverage rate or cost containment, which had been described previously.
  3. FY2023AdvancedAnnual report

    「Although AI training requires a considerable amount of time, the coverage rate of AI processing is rising steadily and contributing to cost containment. Going forward, the company will continue efforts to improve AI processing accuracy and use its processing track record and expertise to serve as a platform for companies seeking shared services or outsourcing and generate new revenue.」

    The AI initiative has progressed toward plans to generate revenue in the future by containing costs through a higher AI processing coverage rate and accepting shared-services and outsourcing work.
  4. FY2022RestatedAnnual report

    「The group intends to further promote the use of AI technology in document processing, particularly in the accounting services business, to improve productivity. Accordingly, エフアンドエムネット株式会社, a consolidated subsidiary, will continue its research and development efforts, including research into various tools and services for building AI systems.」

    The company continues its plans to use AI to improve productivity in document processing and its research and development efforts, including research into tools and services. No research and development expenses were recorded during the period.
  5. FY2021ReframedAnnual report

    「The company also advanced operational efficiency in processing through the use of AI. Although AI training requires a considerable amount of time and has not yet contributed to dramatic cost reductions, we believe its effects will emerge steadily going forward. By improving the accuracy of AI processing, the company will serve as a platform for companies seeking shared services or outsourcing and will generate new revenue.」

    The AI initiative has expanded beyond short-term cost reduction measures into a plan to serve companies seeking shared services or outsourcing by improving processing accuracy and to generate new revenue.
  6. FY2020ReframedAnnual report

    「The group intends to further promote the use of AI technology in document processing, particularly in the accounting services business, to improve productivity. Accordingly, エフアンドエムネット株式会社, a consolidated subsidiary, will continue its research and development efforts, including research into various tools and services for building AI systems.」

    The AI theme has been reframed as a continuing initiative aimed at practical deployment in document processing and productivity improvements, despite the statement that no research and development expenses were recorded.
  7. FY2020-Q2DroppedAnnual report

    「The group had no research and development expenses during the six-month period ended the second quarter. There were no material changes in the status of the group's research and development activities during the six-month period ended the second quarter.」

    The company stated that it had no research and development expenses during the six-month period ended the second quarter and provided no specific information on basic research into AI-based systems development.
  8. FY2019ReframedAnnual report

    「In particular, in the accounting services business, we believe that using AI technology in document processing will enable us to move away from operations that rely on improving operator proficiency, significantly contributing to increased processing volumes and shorter processing times.」

    The AI theme has expanded from basic research, such as tool surveys, to plans for practical deployment and productivity improvements in document processing for the accounting services business.
  9. FY2019-Q3RestatedAnnual report

    「Total research and development expenses for the group during the nine-month period ended the third quarter were ¥832 thousand. At エフアンドエムネット株式会社, the company continued its basic research into AI-based systems development by researching various tools and services for building AI systems, testing sample software, and researching ways to improve image and handwritten-character recognition rates.」

    The company continued researching tools and services for building AI systems, testing sample software, and researching image and handwritten-character recognition, with research and development expenses totaling ¥832 thousand.
  10. FY2019-Q2RestatedAnnual report

    「Total research and development expenses for the group during the six-month period ended the second quarter were ¥546 thousand. At エフアンドエムネット株式会社, the company continued its basic research into AI-based systems development by researching various tools and services for building AI systems, testing sample software, and researching ways to improve image and handwritten-character recognition rates.」

    The company continued researching tools and services for building AI systems, testing sample software, and researching image and handwritten-character recognition, with research and development expenses totaling ¥546 thousand.
  11. FY2019-Q1First statedAnnual report

    「At エフアンドエムネット株式会社, the company advanced basic research into AI-based systems development by researching various tools and services for building AI systems, testing sample software, and researching ways to improve image and handwritten-character recognition rates.」

    For the purpose of building AI systems, the company began basic research into tools and services, testing sample software, and improving image and handwritten-character recognition rates. Total research and development expenses for the first quarter were ¥348 thousand.
Moved together

"Supporting Small and Mid-Sized Companies’ Back-Office Operations Through Cloud Services" moved the same way as this thread, in the same document, in 6 of its 17 moves.

655555★123456
  1. ★This thread
  2. 1Supporting Small and Mid-Sized Companies’ Back-Office Operations Through Cloud Services6×
  3. 2Low-cost operations with a focus on ROA5×
  4. 3Expansion of Back-Office Support for Mid-Sized and Small Businesses5×
  5. 4Development and Sales Expansion of a System for Certified Social Insurance and Labor Consultants5×
  6. 5Revenue and Profit Growth in the First Quarter5×
  7. 6Developing Financial Institution Channels5×

★ is this thread; numbers match the list above. The number on a line is how many documents both moved the same way in; lines between the other threads count the documents they moved together in too. Threads that move together often sit closer.

When this could move next
F&M's next results are scheduled for 2026-10-30. Read the earnings preview It last moved in the Earnings of 2026-07-31: "Advanced".
Basic Research into AI-Based System Development | F&M CO.,LTD. (4771) | Komori