Worth reading
53Recurring
Scored from 5 of 6 sectionsDirection
Mixed performance
Direction inferred from the company’s description.Scale
7.3
% (year-on-year change in revenue)Wording
Conditional
How definitive the wording is.Results for this period
Third quarter2024年1月1日〜2024年9月30日ConsolidatedJapanese GAAPNet Sales2,197¥ millionYear on year +7.3%Progress 74.7%
Operating profit215¥ millionYear on year -4.5%Progress 71.2%
Ordinary income210¥ millionYear on year -8.2%Progress 70.9%
Net income attributable to owners of the parent176¥ millionYear on year +27.1%Progress 62.9%
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 share58.60円
Financial position at period-end
Total assets2,118¥ million
of which net assets 1,434 ¥ millionEquity ratio 64.7%vs. prior year-end +4.7pt
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¥2,940 million (YoY +8.4%)
Operating profit¥302 million (YoY +12.1%)
Ordinary income¥296 million (YoY +17.7%)
Net income¥280 million (YoY +105.1%)
Revision to Earnings ForecastNet Sales Not disclosed → ¥2,940 million / Operating profit Not disclosed → ¥302 million / Ordinary income Not disclosed → ¥296 million / Net income Not disclosed → ¥280 million
Annual Dividend Forecast¥41 → ¥45（+9.8%）
Factors Behind Changes in Business Performance
企業買収の活発化に伴う財務・会計面のニーズの高まり。プロジェクトマネージャーの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の拡大に向けた営業、海外でのサービス提供エリア拡大に向けた資本提携、戦略投資の実行に向けた体制構築。
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
Breakdown of extraordinary income (loss)Extraordinary income Item Gain on business transfer / Amount ¥60,000 thousand / Extraordinary loss Item Impairment loss on investment securities / Amount ¥10,703 thousand
Depreciation and amortization¥21,250 thousand
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingWhether applicable No / Subject person Not disclosed
Issued Shares at Period-End3,048,100
Treasury Shares at Period-End30,859
| Item | Details |
|---|---|
| Fiscal Period Classification | Third quarter |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 2024年1月1日〜2024年9月30日 |
| Net Sales | ¥2,197 million (YoY +7.3%) |
| Operating profit | ¥215 million (YoY -4.5%) |
| Ordinary income | ¥210 million (YoY -8.2%) |
| Profit attributable to owners of the parent | ¥176 million (YoY +27.1%) |
| Net income per share | 58.60円 |
| Equity ratio | End of the current fiscal period 64.7 / End of previous period 60 |
| Total assets | ¥2,118 million |
| Net assets | ¥1,434 million |
| Full-year earnings forecast | Net Sales ¥2,940 million (YoY +8.4%) / Operating profit ¥302 million (YoY +12.1%) / Ordinary income ¥296 million (YoY +17.7%) / Net income ¥280 million (YoY +105.1%) |
| Revision to Earnings Forecast | Net Sales Not disclosed → ¥2,940 million / Operating profit Not disclosed → ¥302 million / Ordinary income Not disclosed → ¥296 million / Net income Not disclosed → ¥280 million |
| Annual Dividend Forecast | ¥41 → ¥45（+9.8%） |
| Depreciation and amortization | ¥21,250 thousand |
| Breakdown of extraordinary income (loss) | Extraordinary income Item Gain on business transfer / Amount ¥60,000 thousand / Extraordinary loss Item Impairment loss on investment securities / Amount ¥10,703 thousand |
| 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 |
| Availability of Supplementary Financial Results Materials | Yes |
| Availability of Financial Results Briefing | Whether applicable No / Subject person Not disclosed |
| Issued Shares at Period-End | 3,048,100 |
| Treasury Shares at Period-End | 30,859 |
| Factors Behind Changes in Business Performance | 企業買収の活発化に伴う財務・会計面のニーズの高まり。プロジェクトマネージャーの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の拡大に向けた営業、海外でのサービス提供エリア拡大に向けた資本提携、戦略投資の実行に向けた体制構築。 |
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 periodPayout ratioShareholder Return PolicySegment revenueSegment profitRegional salesOrders received and order backlogImpairment 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.会社は、企業買収の活発化により財政状態の把握や経営成績のモニタリングなどのニーズが高まったことを背景として挙げている。また、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、海外サービス提供エリア拡大に向けた資本提携などに注力したとしている。通期業績予想と配当予想の修正理由の詳細は、本短信では説明されていない。
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.