Worth reading
57In focus
0–100. This measures how worthwhile something is to read, not how good or bad the company is.Direction
Mixed performance
Direction inferred from the company’s description.Scale
-48.4
% (year-on-year change in operating profit)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 Sales16,411¥ millionYear on year +13.2%Progress 72.2%
Operating profit219¥ millionYear on year -48.4%Progress 62.6%
Ordinary income201¥ millionYear on year -53.5%Progress 61.5%
Net income attributable to owners of the parent114¥ millionYear on year -59.4%
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 share22円81銭
Financial position at period-end
Total assets14,211¥ million
of which net assets 11,220 ¥ millionEquity ratio 78.9%vs. prior year-end +4.8pt
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.
Segment revenueDesign ¥13,497 million (YoY +14.3%), Manufacturing business ¥2,914 million (YoY +8.7%)
Segment profitDesign ¥113 million (YoY -80.5%), Manufacturing business ¥105 million
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥22,739 million (YoY +13.2%)
Operating profit¥350 million (YoY -60.5%)
Ordinary income¥327 million (YoY -62.7%)
Profit attributable to owners of the parent¥182 million (YoY -68.5%)
Annual Dividend Forecast¥44 → ¥47
Factors Behind Changes in Business Performance
主要顧客の製品設計開発需要が強く、設計開発受託・エンジニア派遣・ソフトウエア開発・3Dプリンター試作品サービス・保守サービスなどの受注が拡大した。一方、採用活動、拠点増床・新設、設備増強、管理人員増強を進めた。営業外では株式交付費・上場関連費用が増加し、特別損失は投資有価証券評価損の減少により減少した。
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 consolidationNew Number of companies 2 / Company name アフタースクール寺子屋株式会社, 株式会社STELAQ / Excluded Number of companies 0 / Company name Not disclosed
Material subsequent events2024年10月18日、株式会社STELAQへのソフトウエア事業の吸収分割契約締結を決議し、2025年1月1日の効力発生を予定している。また、2024年10月31日に株式会社SiM24の全株式を取得し、子会社化した。
Breakdown of extraordinary income (loss)Extraordinary income Not disclosed / Extraordinary loss Impairment Loss on Investment Securities ¥18 million
Depreciation and amortization¥145 million
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingWhether applicable No / Subject person Not disclosed
Issued Shares at Period-End6,000,000 Shares
Treasury Shares at Period-End798,769 Shares
| 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 | ¥16,411 million (YoY +13.2%) |
| Operating profit | ¥219 million (YoY -48.4%) |
| Ordinary income | ¥201 million (YoY -53.5%) |
| Profit attributable to owners of the parent | ¥114 million (YoY -59.4%) |
| Net income per share | 22円81銭 |
| Equity ratio | End of the current fiscal period 78.9 / End of previous period 74.1 |
| Total assets | ¥14,211 million |
| Net assets | ¥11,220 million |
| Full-year earnings forecast | Net Sales ¥22,739 million (YoY +13.2%) / Operating profit ¥350 million (YoY -60.5%) / Ordinary income ¥327 million (YoY -62.7%) / Profit attributable to owners of the parent ¥182 million (YoY -68.5%) |
| Annual Dividend Forecast | ¥44 → ¥47 |
| Segment revenue | Design ¥13,497 million (YoY +14.3%), Manufacturing business ¥2,914 million (YoY +8.7%) |
| Segment profit | Design ¥113 million (YoY -80.5%), Manufacturing business ¥105 million |
| Depreciation and amortization | ¥145 million |
| Breakdown of extraordinary income (loss) | Extraordinary income Not disclosed / Extraordinary loss Impairment Loss on Investment Securities ¥18 million |
| 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 | New Number of companies 2 / Company name アフタースクール寺子屋株式会社, 株式会社STELAQ / Excluded Number of companies 0 / Company name Not disclosed |
| Material subsequent events | 2024年10月18日、株式会社STELAQへのソフトウエア事業の吸収分割契約締結を決議し、2025年1月1日の効力発生を予定している。また、2024年10月31日に株式会社SiM24の全株式を取得し、子会社化した。 |
| Availability of Supplementary Financial Results Materials | Yes |
| Availability of Financial Results Briefing | Whether applicable No / Subject person Not disclosed |
| Issued Shares at Period-End | 6,000,000 Shares |
| Treasury Shares at Period-End | 798,769 Shares |
| Factors Behind Changes in Business Performance | 主要顧客の製品設計開発需要が強く、設計開発受託・エンジニア派遣・ソフトウエア開発・3Dプリンター試作品サービス・保守サービスなどの受注が拡大した。一方、採用活動、拠点増床・新設、設備増強、管理人員増強を進めた。営業外では株式交付費・上場関連費用が増加し、特別損失は投資有価証券評価損の減少により減少した。 |
Items this document does not state (11)
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 PolicyRegional salesOrders received and order backlogImpairment 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.主要顧客の製品設計開発需要は強く、受注や試作品サービス、保守サービスなどが拡大した。一方、エンジニア・コンサルタントの採用、拠点の増床・新設、設備増強、管理人員の増強などを進めたほか、株式交付費・上場関連費用が増加した。特別損失は投資有価証券評価損の減少により前年同期比で減少した。
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.