Komori
F&M (4771) · FactAdvancedLatest Financial results presentation (2026-08-03): "Cited as achieved"

Outsourcing Business: Higher Revenue, Lower Operating Profit

First written in FY2017-Q2. 27 of 36 entries say "Advanced", first in FY2017-Q3. Latest entry: 2026-08-03.

36entries
11years
3from disclosures
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How it moved
ProgressHeldSoftenedWorseAdvancedFY2017-Q3 – FY2020AdvancedFY2024-Q3 – 2026-07-312016: 12017: 420172018: 320182019: 420192020: 420202021: 420212022: 420222023: 420232024: 220242025: 220252026: 42026
Same theme, other companies
Expansion and Return to Profitability of BPO/BTO ServicesA theme 17 companies write about · 1 as a headwind · 19 as a tailwind

The whole theme swung hardest in 2022: 3 of 17 companies on the "Worse" side.

0 other companies' latest entry also says "Cited as achieved".

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.
Showing 14 of the 17 companies compared. The sentences above are computed from all 17.
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  2. FY2026AdvancedAnnual report

    「As a result, for the fiscal year, the Accounting Services business reported net sales of ¥5,504 million, up 11.8% year on year, and operating income of ¥1,873 million, up 16.3%.」

    The Accounting Services Business achieved full-year revenue and profit growth, with revenue up 11.8% and operating profit up 16.3%.
  3. 2026-05-15AdvancedFinancial results presentation

    「Accounting Services Business 4,921 5,504 +583 +11.8% 1,610 1,873 +263 +16.3%」

    The Accounting Services Business achieved full-year revenue and profit growth, with revenue up 11.8% and operating profit up 16.3%.
  4. FY2026-H1AdvancedAnnual report

    「As a result, for the interim consolidated accounting period, the Accounting Services business reported net sales of ¥2,223 million, up 11.9% year on year, and operating income of ¥584 million, up 7.9%.」

    The Accounting Services business reported higher revenue and profit, with net sales up 11.9% and operating income up 7.9%.
  5. FY2025AdvancedAnnual report

    「As a result, for the fiscal year, the Accounting Services business reported net sales of ¥4,921 million, up 12.0% year on year, and operating income of ¥1,610 million, up 25.2%.」

    The Accounting Services business reported higher full-year revenue and profit, with net sales up 12.0% and operating income up 25.2%.
  6. FY2025-H1AdvancedAnnual report

    「As a result, for the interim consolidated accounting period, the Accounting Services business reported net sales of ¥1,986 million, up 10.8% year on year, and operating income of ¥541 million, up 25.1%.」

    The Accounting Services business reported a 10.8% year-on-year increase in revenue and a 25.1% increase in operating income.
  7. FY2024-Q3AdvancedAnnual report

    「As a result, for the cumulative third quarter of the fiscal year, the Accounting Services business reported net sales of ¥3,017 million, up 10.8% year on year, and operating income of ¥848 million, up 5.0%.」

    The Accounting Services business reported higher revenue and profit, with net sales up 10.8% year on year and operating income up 5.0%.
  8. FY2024-Q2WorsenedAnnual report

    「As a result, for the cumulative second quarter of the fiscal year, the Accounting Services business reported net sales of ¥1,793 million, up 11.0% year on year, and operating income of ¥432 million, down 3.2%.」

    The Accounting Services business reported higher revenue, while operating income declined 3.2% year on year.
  9. FY2024-Q1WorsenedAnnual report

    「As a result, for the cumulative first quarter of the fiscal year, the Accounting Services business reported net sales of ¥863 million, up 9.3% year on year, and operating income of ¥176 million, down 22.2%.」

    The Accounting Services business reported higher revenue, while operating income declined 22.2% year on year.
  10. FY2023AdvancedAnnual report

    「As a result, for the fiscal year, the Accounting Services business reported net sales of ¥3,956 million, up 8.0% from the end of the previous fiscal year, and operating income of ¥1,275 million, up 14.5%.」

    The Accounting Services business reported higher revenue and profit for the full year.
  11. FY2023-Q3AdvancedAnnual report

    「As a result, for the cumulative third quarter of the fiscal year, the Accounting Services business reported net sales of ¥2,723 million, up 7.0% year on year, and operating income of ¥808 million, up 4.6%.」

    The Accounting Services business reported higher revenue and profit, with net sales of ¥2,723 million and operating income of ¥808 million.
  12. FY2023-Q2AdvancedAnnual report

    「As a result, for the cumulative second quarter of the fiscal year, the Accounting Services business reported net sales of ¥1,614 million, up 6.2% year on year, and operating income of ¥446 million, up 7.2%.」

    The Accounting Services business reported higher revenue and profit, with net sales of ¥1,614 million and operating income of ¥446 million.
  13. FY2023-Q1AdvancedAnnual report

    「As a result, for the cumulative first quarter of the fiscal year, the Accounting Services business reported net sales of ¥790 million, up 5.8% year on year, and operating income of ¥227 million, up 17.8%.」

    The Accounting Services business reported higher revenue and profit, with net sales of ¥790 million and operating income of ¥227 million.
  14. FY2022WorsenedAnnual report

    「As a result, for the fiscal year, the Accounting Services business reported net sales of ¥3,663 million, up 6.3% year on year, and operating income of ¥1,113 million, down 9.6%.」

    The Accounting Services business reported higher revenue but lower operating income, due to higher sales activity expenses following the resumption of in-person sales and higher processing costs resulting from the increase in forms.
  15. FY2022-Q3WorsenedAnnual report

    「As a result, for the cumulative third quarter of the fiscal year, the Accounting Services business reported net sales of ¥2,544 million, up 5.9% year on year, and operating income of ¥773 million, down 7.9%.」

    The Accounting Services business reported higher revenue, while operating income declined 7.9% year on year.
  16. FY2022-Q2WorsenedAnnual report

    「During the period, life insurance sales representatives resumed face-to-face sales activities, increasing the number of forms requiring bookkeeping and consequently raising processing costs. As a result, for the cumulative second quarter of the fiscal year, the Accounting Services business reported net sales of ¥1,519 million, up 6.1% year on year, and operating income of ¥417 million, down 14.4%.」

    The Accounting Services business reported higher revenue, while operating income declined 14.4% year on year due to higher form volumes and processing costs following the resumption of face-to-face sales.
  17. FY2022-Q1WorsenedAnnual report

    「As a result, for the cumulative first quarter of the fiscal year, the Accounting Services business reported net sales of ¥746 million, up 10.7% year on year, and operating income of ¥192 million, down 14.5%.」

    The Accounting Services business reported higher revenue, while operating income declined 14.5% year on year due in part to higher processing costs.
  18. FY2021AdvancedAnnual report

    「As a result, for the fiscal year, the Accounting Services business reported net sales of ¥3,446 million, up 3.7% year on year, and operating income of ¥1,232 million, up 9.9%.」

    The Accounting Services business reported higher full-year revenue and profit, with net sales of ¥3,446 million and operating income of ¥1,232 million.
  19. FY2021-Q3AdvancedAnnual report

    「As a result, for the cumulative third quarter of the fiscal year, the Accounting Services business reported net sales of ¥2,402 million, up 3.5% year on year, and operating income of ¥839 million, up 9.4%.」

    The Accounting Services business reported higher revenue and profit, with net sales of ¥2,402 million and operating income of ¥839 million.
  20. FY2021-Q2AdvancedAnnual report

    「As a result, for the cumulative second quarter of the fiscal year, the Accounting Services business reported net sales of ¥1,432 million, up 1.8% year on year, and operating income of ¥487 million, up 14.6%.」

    The Accounting Services business reported higher revenue and profit, with net sales of ¥1,432 million and operating income of ¥487 million.
  21. FY2021-Q1Revenue Decline, Profit GrowthAnnual report

    「As a result, for the cumulative first quarter of the fiscal year, the Accounting Services business reported net sales of ¥674 million, down 1.5% year on year, and operating income of ¥225 million, up 18.3%.」

    The Accounting Services business shifted from its previous pattern of higher revenue and profit or higher revenue but lower profit to lower revenue but higher operating profit in the current quarter.
  22. FY2020AdvancedAnnual report

    「As a result, for the fiscal year, the Accounting Services business reported net sales of ¥3,322 million, up 3.3% year on year, and operating income of ¥1,121 million, up 16.4%.」

    The Accounting Services business reported higher revenue and profit for the full year.
  23. FY2020-Q3AdvancedAnnual report

    「As a result, for the cumulative third quarter of the fiscal year, the Accounting Services business reported net sales of ¥2,322 million, up 3.5% year on year, and operating income of ¥767 million, up 6.9%.」

    The Accounting Services business reported higher revenue and profit, with net sales of ¥2,322 million and operating income of ¥767 million.
  24. FY2020-Q2AdvancedAnnual report

    「As a result, for the cumulative second quarter of the fiscal year, the Accounting Services business reported net sales of ¥1,406 million, up 4.8% year on year, and operating income of ¥425 million, up 9.2%.」

    The Accounting Services business reported higher revenue and profit, with net sales of ¥1,406 million and operating income of ¥425 million.
  25. FY2020-Q1AdvancedAnnual report

    「As a result, for the cumulative first quarter of the fiscal year, the Accounting Services business reported net sales of ¥684 million, up 4.2% year on year, and operating income of ¥190 million, up 11.8%.」

    The Accounting Services business reported higher revenue and profit, with net sales of ¥684 million and operating income of ¥190 million.
  26. FY2019AdvancedAnnual report

    「As a result, for the fiscal year, the Accounting Services business reported net sales of ¥3,216 million, up 6.0% year on year, and operating income of ¥963 million, up 16.5%.」

    The Accounting Services business reported higher revenue and profit for the full year.
  27. FY2019-Q3AdvancedAnnual report

    「As a result, for the cumulative third quarter of the fiscal year, the Accounting Services business reported net sales of ¥2,242 million, up 6.6% year on year, and operating income of ¥718 million, up 24.1%.」

    The Accounting Services business reported higher revenue and profit, with net sales of ¥2,242 million and operating income of ¥718 million.
  28. FY2019-Q2AdvancedAnnual report

    「As a result, for the cumulative second quarter of the fiscal year, the Accounting Services business reported net sales of ¥1,342 million, up 6.0% year on year, and operating income of ¥389 million, up 43.1%.」

    The Accounting Services business reported higher revenue and profit, with net sales of ¥1,342 million and operating income of ¥389 million.
  29. FY2019-Q1AdvancedAnnual report

    「As a result, for the cumulative first quarter of the fiscal year, the Accounting Services business reported net sales of ¥656 million, up 6.1% year on year, and operating income of ¥170 million, up 52.5%.」

    The Accounting Services business reported higher revenue and profit, with net sales of ¥656 million and operating income of ¥170 million.
  30. FY2018-Q3AdvancedAnnual report

    「As a result, for the cumulative third quarter of the fiscal year, the Accounting Services business reported net sales of ¥2,103 million, up 2.5% year on year, and operating income of ¥578 million, down 5.6%.」

    The Accounting Services business reported net sales of ¥2,103 million, up 2.5% year on year, while operating income was ¥578 million, down 5.6%.
  31. FY2018-Q2AdvancedAnnual report

    「As a result, for the cumulative second quarter of the fiscal year, the Accounting Services business reported net sales of ¥1,265 million, up 1.3% year on year, and operating income of ¥272 million, down 18.3%.」

    The Accounting Services business reported higher revenue, while operating income declined 18.3% year on year.
  32. FY2018-Q1AdvancedAnnual report

    「As a result, for the cumulative first quarter of the fiscal year, the Accounting Services business reported net sales of ¥618 million, up 3.2% year on year, and operating income of ¥112 million, down 18.1%.」

    The Accounting Services business, corresponding to the former Outsourcing business, continued to report higher revenue but lower operating income after the name change. Net sales were ¥618 million and operating income was ¥112 million.
  33. FY2017AdvancedAnnual report

    「As a result, for the fiscal year, the Outsourcing business reported net sales of ¥2,961 million, up 7.3% year on year, and operating income of ¥799 million, down 11.5%.」

    The Outsourcing business reported higher full-year revenue, while operating income declined 11.5% year on year.
  34. FY2017-Q3AdvancedAnnual report

    「As a result, for the cumulative third quarter of the fiscal year, the Outsourcing business reported net sales of ¥2,052 million, up 7.1% year on year, and operating income of ¥613 million, down 11.3%.」

    The Outsourcing business reported higher revenue but lower operating income year on year, with net sales of ¥2,052 million and operating income of ¥613 million.
  35. FY2017-Q2First statedAnnual report

    「As a result, for the cumulative second quarter of the fiscal year, the Outsourcing business reported net sales of ¥1,249 million, up 8.8% year on year, and operating income of ¥333 million, down 12.5%.」

    While the number of bookkeeping service members increased, the Outsourcing business reported higher revenue but lower operating income year on year.
Moved together

"Expansion of Bookkeeping Outsourcing Membership" moved the same way as this thread, in the same document, in 27 of its 36 moves.

272523232121★123456
  1. ★This thread
  2. 1Expansion of Bookkeeping Outsourcing Membership27×
  3. 2Support for Applications for the Manufacturing Subsidy and Business Improvement Plans25×
  4. 3Development and Sales Expansion of a System for Certified Social Insurance and Labor Consultants23×
  5. 4Increase in F&M Club corporate membership23×
  6. 5Expansion of Back-Office Support for Mid-Sized and Small Businesses21×
  7. 6Revenue and Profit Growth in the First Quarter21×

★ 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 Financial results presentation of 2026-08-03: "Cited as achieved".
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Outsourcing Business: Higher Revenue, Lower Operating Profit | F&M CO.,LTD. (4771) | Komori