Worth reading
42Recurring
0–100. This measures how worthwhile something is to read, not how good or bad the company is.Direction
Neutral
Direction inferred from the company’s description.Scale
136
¥ million (first-quarter net sales)Wording
Conditional
How definitive the wording is.Results for this period
First quarter1 November 2023–31 January 2024Non-consolidated (standalone)Japanese GAAPNet Sales136¥ millionProgress 14.9%
Operating profit7¥ millionProgress 2.9%
Ordinary income7¥ millionProgress 2.9%
Net income attributable to owners of the parent5¥ millionProgress 2.9%
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 share3.58円
Financial position at period-end
Total assets768¥ million
of which net assets 702 ¥ millionEquity ratio 91.5%vs. prior year-end +12.0pt
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¥913 million (YoY +21.3%)
Operating profit¥245 million (YoY +39.1%)
Ordinary income¥245 million (YoY +45.5%)
Net income¥171 million (YoY +36.8%)
Annual Dividend Forecast¥0 → ¥0
Factors Behind Changes in Business Performance
M&A市場の拡大、提携先との関係強化、新規受託件数の増加、M&Aアドバイザー3名の増員。
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
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingWhether applicable No / Subject person Not disclosed
Issued Shares at Period-End1,481,300株
Treasury Shares at Period-End0 shares
| Item | Details |
|---|---|
| Fiscal Period Classification | First quarter |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Non-consolidated (standalone) |
| Period Covered | 1 November 2023–31 January 2024 |
| Net Sales | ¥136 million |
| Operating profit | ¥7 million |
| Ordinary income | ¥7 million |
| Profit attributable to owners of the parent | ¥5 million |
| Net income per share | 3.58円 |
| Equity ratio | End of the current fiscal period 91.5 / End of previous period 79.5 |
| Total assets | ¥768 million |
| Net assets | ¥702 million |
| Full-year earnings forecast | Net Sales ¥913 million (YoY +21.3%) / Operating profit ¥245 million (YoY +39.1%) / Ordinary income ¥245 million (YoY +45.5%) / Net income ¥171 million (YoY +36.8%) |
| Annual Dividend Forecast | ¥0 → ¥0 |
| 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 | 1,481,300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、新規受託件数の増加、M&Aアドバイザー3名の増員。 |
Items this document does not state (17)
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 lossBreakdown of extraordinary income (loss)Changes 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.国内中小企業のM&A市場が、経営者の高齢化や後継者不在企業の増加、行政の政策により拡大していることに加え、金融機関・会計事務所などの提携先との関係強化、新規受託件数の増加、M&Aアドバイザー3名の増員を挙げている。
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.