Worth reading
59In focus
Scored from 5 of 6 sectionsDirection
Improvement
Direction inferred from the company’s description.Scale
146.7
Year-on-year change in operating profit (%)Wording
Conditional
How definitive the wording is.Results for this period
Full year2023年8月1日〜2024年7月31日ConsolidatedJapanese GAAPNet Sales17,212¥ millionYear on year +24.3%Progress 95.4%
Operating profit775¥ millionYear on year +146.7%Progress 85.9%
Ordinary income871¥ millionYear on year +60.5%Progress 99.7%
Net income attributable to owners of the parent607¥ millionYear on year +86.5%Progress 87.5%
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 share137.64円
Operating Margin4.5%
Financial position at period-end
Total assets13,638¥ million
of which net assets 5,288 ¥ millionEquity ratio 38.6%vs. prior year-end +4.6pt
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.
Cash inflows and outflows
Operating+3,113
Investment-1,059
Financials-1,305
Net change+749
Stacked from zero: upward is an increase in cash, downward a decrease (in ¥ million).The net change represented by the dotted line is the total of three items, calculated from figures provided by the company.
Cash and cash equivalents at end of period¥1,492 million
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥18,037 million (YoY +4.8%)
Operating profit¥902 million (YoY +16.4%)
Ordinary income¥874 million (YoY +0.3%)
Net income¥694 million (YoY +14.4%)
Annual Dividend Forecast¥20 → ¥24（+20.0%）
Payout ratio14.9%
Factors Behind Changes in Business Performance
保育サービスを中核に子育て支援サービスの充実、子育て支援住宅の企画・開発、進学塾・研修事業などを展開し、認可保育所1施設、進学塾1校舎、子育て支援カフェ1店舗を新規開設・開校・開店。
Disclosure regarding the going concern assumption
No applicable matters. The filing states, "There are 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：0社、除外：0社（社名Not applicable）
Material subsequent events2024年9月4日、株式会社YELLの全株式を取得し子会社化。取得価額、のれん、受入資産・引受負債の金額は現時点で未確定または開示を差し控え。
Impairment lossAmount ¥375 million / Subject assets Not disclosed
Breakdown of extraordinary income (loss)Extraordinary income Item Insurance proceeds received / Amount Not disclosed / Extraordinary loss Item Loss on Disposal of Fixed Assets / Amount ¥21 million, Item Impairment Losses / Amount ¥375 million
Depreciation and amortization¥585 million
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results Briefing有（個人投資家向け説明会）
Issued Shares at Period-End4,520,800株
Treasury Shares at Period-End207,800株
| Item | Details |
|---|---|
| Fiscal Period Classification | Full year |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 2023年8月1日〜2024年7月31日 |
| Net Sales | ¥17,212 million (YoY +24.3%) |
| Operating profit | ¥775 million (YoY +146.7%) |
| Ordinary income | ¥871 million (YoY +60.5%) |
| Profit attributable to owners of the parent | ¥607 million (YoY +86.5%) |
| Net income per share | 137.64円 |
| Operating Margin | 4.5% |
| Equity ratio | End of the current fiscal period 38.6% / End of previous period 34.0% |
| Total assets | ¥13,638 million |
| Net assets | ¥5,288 million |
| Cash flows from operating activities | ¥3,113 million |
| Cash flows from investing activities | ¥-1,059 million |
| Cash flows from financing activities | ¥-1,305 million |
| Cash and cash equivalents at end of period | ¥1,492 million |
| Full-year earnings forecast | Net Sales ¥18,037 million (YoY +4.8%) / Operating profit ¥902 million (YoY +16.4%) / Ordinary income ¥874 million (YoY +0.3%) / Net income ¥694 million (YoY +14.4%) |
| Annual Dividend Forecast | ¥20 → ¥24（+20.0%） |
| Payout ratio | 14.9% |
| Depreciation and amortization | ¥585 million |
| Impairment loss | Amount ¥375 million / Subject assets Not disclosed |
| Breakdown of extraordinary income (loss) | Extraordinary income Item Insurance proceeds received / Amount Not disclosed / Extraordinary loss Item Loss on Disposal of Fixed Assets / Amount ¥21 million, Item Impairment Losses / Amount ¥375 million |
| Disclosure regarding the going concern assumption | No applicable matters. The filing states, "There are 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：0社、除外：0社（社名Not applicable） |
| Material subsequent events | 2024年9月4日、株式会社YELLの全株式を取得し子会社化。取得価額、のれん、受入資産・引受負債の金額は現時点で未確定または開示を差し控え。 |
| Availability of Supplementary Financial Results Materials | Yes |
| Availability of Financial Results Briefing | 有（個人投資家向け説明会） |
| Issued Shares at Period-End | 4,520,800株 |
| Treasury Shares at Period-End | 207,800株 |
| Factors Behind Changes in Business Performance | 保育サービスを中核に子育て支援サービスの充実、子育て支援住宅の企画・開発、進学塾・研修事業などを展開し、認可保育所1施設、進学塾1校舎、子育て支援カフェ1店舗を新規開設・開校・開店。 |
Items this document does not state (6)
Revision to Earnings ForecastShareholder Return PolicySegment revenueSegment profitRegional salesOrders received and order backlog
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.保育サービスを中核に、子育て支援サービスの充実、子育て支援住宅の企画・開発、進学塾・研修事業などを展開し、認可保育所1施設、進学塾1校舎、子育て支援カフェ1店舗を新規開設・開校・開店したと説明しています。
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.