Worth reading
38Recurring
0–100. This measures how worthwhile something is to read, not how good or bad the company is.Direction
Improvement
Direction inferred from the company’s description.Scale
35.8
% (year-on-year change in operating profit)Wording
Avoiding a definitive answer
How definitive the wording is.Results for this period
Third quarter2023年1月1日〜2023年9月30日ConsolidatedJapanese GAAPNet Sales2,046¥ millionProgress 75.3%
Operating profit225¥ millionProgress 83.6%
Ordinary income229¥ millionProgress 92.3%
Net income attributable to owners of the parent138¥ millionProgress 90.2%
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¥47.15
Operating Margin11.0％
Financial position at period-end
Total assets2,256¥ million
of which net assets 1,386 ¥ millionEquity ratio 58.5%vs. prior year-end +7.6pt
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¥2,718 million (YoY +2.6%)
Operating profit¥269 million (YoY +35.8%)
Ordinary income¥248 million (YoY +5.8%)
Net income¥153 million (YoY +7.2%)
Annual Dividend Forecast¥39.00 → ¥41.00（+5.1%）
Factors Behind Changes in Business Performance
経営支援コンサルティングでは成功報酬型M&A案件の発生を予定していないため売上高が微減する見込み。再生支援コンサルティングでは、より高付加価値な案件への取り組みに注力した結果、売上高の増加を見込む。海外進出支援コンサルティングでは、海外子会社2社の譲渡により売上高の減少を見込む。
Disclosure regarding the going concern assumption
Not applicable.
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
Breakdown of extraordinary income (loss)Extraordinary loss Item Loss on sale of shares of subsidiaries and affiliates / Amount ¥36,586 thousand, Item Impairment Loss on Investment Securities / Amount ¥10,033 thousand, Item Loss on Disposal of Fixed Assets / Amount ¥1,875 thousand
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingNo
Issued Shares at Period-End3,048,100株
Treasury Shares at Period-End103,400株
| Item | Details |
|---|---|
| Fiscal Period Classification | Third quarter |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 2023年1月1日〜2023年9月30日 |
| Net Sales | ¥2,046 million |
| Operating profit | ¥225 million |
| Ordinary income | ¥229 million |
| Profit attributable to owners of the parent | ¥138 million |
| Net income per share | ¥47.15 |
| Operating Margin | 11.0％ |
| Equity ratio | End of the current fiscal period 58.5％ / End of previous period 50.9％ |
| Total assets | ¥2,256 million |
| Net assets | ¥1,386 million |
| Full-year earnings forecast | Net Sales ¥2,718 million (YoY +2.6%) / Operating profit ¥269 million (YoY +35.8%) / Ordinary income ¥248 million (YoY +5.8%) / Net income ¥153 million (YoY +7.2%) |
| Annual Dividend Forecast | ¥39.00 → ¥41.00（+5.1%） |
| Breakdown of extraordinary income (loss) | Extraordinary loss Item Loss on sale of shares of subsidiaries and affiliates / Amount ¥36,586 thousand, Item Impairment Loss on Investment Securities / Amount ¥10,033 thousand, Item Loss on Disposal of Fixed Assets / Amount ¥1,875 thousand |
| Disclosure regarding the going concern assumption | Not applicable. |
| Change in accounting policy | Changes due to revisions to standards No / Other changes No / Change in accounting estimate No / Restatement No |
| Availability of Supplementary Financial Results Materials | No |
| Availability of Financial Results Briefing | No |
| Issued Shares at Period-End | 3,048,100株 |
| Treasury Shares at Period-End | 103,400株 |
| Factors Behind Changes in Business Performance | 経営支援コンサルティングでは成功報酬型M&A案件の発生を予定していないため売上高が微減する見込み。再生支援コンサルティングでは、より高付加価値な案件への取り組みに注力した結果、売上高の増加を見込む。海外進出支援コンサルティングでは、海外子会社2社の譲渡により売上高の減少を見込む。 |
Items this document does not state (15)
Cash 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 lossChanges in the scope of consolidationMaterial 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.人材不足を背景とするコンサルティング需要、プライベートエクイティ投資や企業倒産の増加、高付加価値案件への注力、国内コンサルタント人員の増加などを前提としている。
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.