Worth reading
54Recurring
Scored from 5 of 6 sectionsDirection
Improvement
Direction inferred from the company’s description.Scale
189.2
% (year-on-year change in operating profit)Wording
Conditional
How definitive the wording is.Results for this period
Full year2022年11月1日〜2023年10月31日Non-consolidated (standalone)Japanese GAAPNet Sales752¥ millionYear on year +73.4%Progress 82.4%
Operating profit176¥ millionYear on year +189.2%Progress 71.8%
Ordinary income168¥ millionYear on year +174.4%Progress 68.6%
Net income attributable to owners of the parent125¥ millionYear on year +188.7%Progress 73.1%
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 share104.02円
Operating Margin23.4
Financial position at period-end
Total assets752¥ million
of which net assets 597 ¥ millionEquity ratio 79.5%vs. prior year-end +0.2pt
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+200
Investment+11
Financials+221
Net change+432
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¥656 million
Regional salesOutside Japan: None (no sales to external customers)
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥913 million (YoY +21.3%)
Operating profit¥245 million (YoY +39.5%)
Ordinary income¥245 million (YoY +46.0%)
Net income¥171 million (YoY +37.1%)
Annual Dividend Forecast¥0 → ¥0（0.0%）
Factors Behind Changes in Business Performance
M&A市場の拡大、提携先との関係強化によるM&Aニーズの発掘、新規受託件数の増加、M&Aアドバイザー6名の増員、成約組数の75組（前期59組）への増加。
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
Material subsequent events東京証券取引所グロース市場への上場に伴う第三者割当による新株式発行。普通株式57,300株について2023年11月17日に払込が完了した。
Depreciation and amortization¥1,315 thousand
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results Briefing有（決算説明動画配信予定、対象者は記載なし）
Issued Shares at Period-End1,378,000株
Treasury Shares at Period-End0 shares
| Item | Details |
|---|---|
| Fiscal Period Classification | Full year |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Non-consolidated (standalone) |
| Period Covered | 2022年11月1日〜2023年10月31日 |
| Net Sales | ¥752 million (YoY +73.4%) |
| Operating profit | ¥176 million (YoY +189.2%) |
| Ordinary income | ¥168 million (YoY +174.4%) |
| Profit attributable to owners of the parent | ¥125 million (YoY +188.7%) |
| Net income per share | 104.02円 |
| Operating Margin | 23.4 |
| Equity ratio | End of the current fiscal period 79.5 / End of previous period 79.3 |
| Total assets | ¥752 million |
| Net assets | ¥597 million |
| Cash flows from operating activities | ¥200 million |
| Cash flows from investing activities | ¥11 million |
| Cash flows from financing activities | ¥221 million |
| Cash and cash equivalents at end of period | ¥656 million |
| Full-year earnings forecast | Net Sales ¥913 million (YoY +21.3%) / Operating profit ¥245 million (YoY +39.5%) / Ordinary income ¥245 million (YoY +46.0%) / Net income ¥171 million (YoY +37.1%) |
| Annual Dividend Forecast | ¥0 → ¥0（0.0%） |
| Regional sales | Outside Japan: None (no sales to external customers) |
| Depreciation and amortization | ¥1,315 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 |
| Material subsequent events | 東京証券取引所グロース市場への上場に伴う第三者割当による新株式発行。普通株式57,300株について2023年11月17日に払込が完了した。 |
| Availability of Supplementary Financial Results Materials | Yes |
| Availability of Financial Results Briefing | 有（決算説明動画配信予定、対象者は記載なし） |
| Issued Shares at Period-End | 1,378,000株 |
| Treasury Shares at Period-End | 0 shares |
| Factors Behind Changes in Business Performance | M&A市場の拡大、提携先との関係強化によるM&Aニーズの発掘、新規受託件数の増加、M&Aアドバイザー6名の増員、成約組数の75組（前期59組）への増加。 |
Items this document does not state (9)
Revision to Earnings ForecastPayout ratioShareholder Return PolicySegment revenueSegment profitOrders received and order backlogImpairment lossBreakdown of extraordinary income (loss)Changes in the scope of consolidation
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.国内中小企業のM&A市場が拡大する中、金融機関や会計事務所などの提携先との関係を強化し、M&Aニーズの発掘に取り組んだ。新規受託件数が増加し、M&Aアドバイザーを6名増員した結果、成約組数が75組（前期59組）に増加した。
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.