Worth reading
29Immaterial
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
182.764
¥ millionWording
Conditional
How definitive the wording is.Results for this period
Interim period (second quarter)2024年1月1日〜2024年6月30日ConsolidatedJapanese GAAPNet Sales1,525¥ millionProgress 52.9%
Operating profit182¥ millionProgress 54.3%
Ordinary income183¥ millionProgress 57.0%
Net income attributable to owners of the parent126¥ millionProgress 60.6%
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 share42.17円
Financial position at period-end
Total assets2,237¥ million
of which net assets 1,421 ¥ millionEquity ratio 60.3%vs. prior year-end +0.3pt
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¥2,883 million
Operating profit¥335 million
Ordinary income¥321 million
Net income¥208 million
Annual Dividend Forecast¥41 → Undecided（Undecided）
Factors Behind Changes in Business Performance
企業買収の活発化に伴うCFO機能へのニーズの高まり、若手人材の育成、海外コンサルティング案件拡大に向けた営業強化、国内・海外法人共同でのチームアップ
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新規・除外ともになし（会社数・社名の記載なし）
Material subsequent events2024年7月1日付で事業承継顧問事業を税理士法人エスネットワークスへ譲渡。クロージング対価は60百万円で、2024年12月期に事業譲渡益60,000千円を特別利益に計上する見込み。アーンアウト対価は合理的に決定可能となった時点で追加認識予定。
Breakdown of extraordinary income (loss)Extraordinary income Gain on business transfer ¥60,000 thousand / Extraordinary loss Not disclosed
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingNone (対象者：Not applicable)
Issued Shares at Period-End3,048,100株
Treasury Shares at Period-End12,995株
| Item | Details |
|---|---|
| Fiscal Period Classification | Interim period (second quarter) |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 2024年1月1日〜2024年6月30日 |
| Net Sales | ¥1,525 million |
| Operating profit | ¥182 million |
| Ordinary income | ¥183 million |
| Profit attributable to owners of the parent | ¥126 million |
| Net income per share | 42.17円 |
| Equity ratio | End of the current fiscal period 60.3% / End of previous period 60.0% |
| Total assets | ¥2,237 million |
| Net assets | ¥1,421 million |
| Full-year earnings forecast | Net Sales ¥2,883 million / Operating profit ¥335 million / Ordinary income ¥321 million / Net income ¥208 million |
| Annual Dividend Forecast | ¥41 → Undecided（Undecided） |
| Breakdown of extraordinary income (loss) | Extraordinary income Gain on business transfer ¥60,000 thousand / Extraordinary loss Not disclosed |
| 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 | 新規・除外ともになし（会社数・社名の記載なし） |
| Material subsequent events | 2024年7月1日付で事業承継顧問事業を税理士法人エスネットワークスへ譲渡。クロージング対価は60百万円で、2024年12月期に事業譲渡益60,000千円を特別利益に計上する見込み。アーンアウト対価は合理的に決定可能となった時点で追加認識予定。 |
| Availability of Supplementary Financial Results Materials | Yes |
| Availability of Financial Results Briefing | None (対象者：Not applicable) |
| Issued Shares at Period-End | 3,048,100株 |
| Treasury Shares at Period-End | 12,995株 |
| Factors Behind Changes in Business Performance | 企業買収の活発化に伴うCFO機能へのニーズの高まり、若手人材の育成、海外コンサルティング案件拡大に向けた営業強化、国内・海外法人共同でのチームアップ |
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.企業買収の活発化に伴ってCFO機能へのニーズが高まる中、プロジェクトマネージャー増加に向けた若手人材の育成、海外コンサルティング案件拡大に向けた営業強化、国内・海外法人共同でのチームアップを進めた。
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.