Komori
Earnings presentation9236Japan M&A Solution IncorporatedInformation and Communications, Services and Others

2024年10月期　第2四半期決算説明資料

2024年10月期第2四半期累計は、売上高が前年同期並みにとどまる一方、営業利益は紹介手数料などの原価増加により大幅に減少した。新規アドバイザリー契約は増え、成約が下期に集中する見込みとして通期予想は据え置いた。

Worth reading
53Recurring
0–100. This measures how worthwhile something is to read, not how good or bad the company is.
Direction
Deterioration
Direction inferred from the company’s description.
Scale
45
Year-on-year decrease in operating profit (¥ millions)
Wording
Conditional
How definitive the wording is.

Contents of this document

Earnings presentation2024年10月期 第2四半期9 items taken from the company’s own explanation
Financial Results Figures (The key points of this material are explained below)
Net Sales¥306 million-2.1%
Operating profit¥14 million-75.4%
Ordinary income¥14 million-75.4%
Net income¥10 million-73.9%
Selling, general and administrative expenses¥88 million
Gross Profit Margin
Rate33.8%
Year-on-year change (points)前年同期46.4%から12.6ポイント低下
Operating profit margin
Rate4.8%
Year-on-year change (points)前年同期19.0%から14.2ポイント低下
Results for the three months of the current quarter売上高・営業利益の四半期推移グラフを掲載。ただし、当四半期単独の主要4科目の数値一覧はNot disclosed
Full-year earnings forecast
Net Sales
¥913 million
Operating profit
¥245 million
Ordinary income
¥245 million
Net income for the current fiscal year
¥171 million
Earnings per share
¥119.52
What the company explained in this material
Self-assessment against the planThe company's self-assessment against its own plan.
通期業績予想は達成する見込み。予想は当初公表通り据え置き
Key points of the Q&AKey questions raised by investors at the briefing and the company's answers
通期予想に対する上期進捗、金融機関経由の新規契約の成約見通し、M&Aトラブルを踏まえた買い手審査・管理体制の強化
Breakdown of Factors Affecting the ChangeReasons cited by the Company for the change in the figures.
  • Revenue前年同期312百万円から306百万円
  • Cost of sales前年同期167百万円から202百万円、35百万円増加
  • Selling, general and administrative expenses前年同期85百万円から88百万円、3百万円増加
  • 新規アドバイザリー契約数前年同期143件から161件、18件増加
Assumptions Underlying the Business OutlookThe assumptions used by the company in preparing its forecast.
中小企業におけるM&Aニーズは引き続き堅調に推移すること、成約が下期に集中すること
New initiatives
  • 提携先を首都圏中心から全国へ拡大
  • 専門性の高い人材の採用による人員増強
  • 社内管理体制の強化
  • 買い手の適格性検証の強化
  • M&A後のトラブル防止策の強化
  • PMI、ハンズオン支援、インターネットM&Aマッチングサイト、事業承継ファンドなど関連サービスの収益化検討
Key KPIsA metric the company considers important as a management benchmark.
  • Headcount32 people
  • 累計提携数501 Engagements
  • 新規アドバイザリー契約数161 Engagements
    Year on year against the same period last year+18 transactions
  • 金融機関からの新規アドバイザリー契約数
    Year on year against the same period last year+10件
  • Deals closed29 transactions
    Year on year against the same period last yearDecreased
  • 成約平均単価¥9,443 thousand
    Year on year against the same period last year前年同期8,977千円から増加
Unit price and quantity metricsThese figures show sales broken down by price and volume.
  • Deals closed29 transactions
    Year on year against the same period last year前年同期43組から減少
  • 成約平均単価¥9,443 thousand
    Year on year against the same period last year前年同期8,977千円から増加
Market Size / Share
2029年頃の事業承継目標60,000件、後継者不在で黒字廃業の可能性がある中小企業約60万社、M&A支援機関登録事業者3,011件。自社シェアはNot disclosed
Number of employees
Number of Employees32 people
Change during the period前期末から3名増加
Contents of this document
ItemDetails
Document typeEarnings presentation
Fiscal Period Covered2024年10月期 第2四半期
Net Sales¥306 million (YoY -2.1%)
Operating profit¥14 million (YoY -75.4%)
Ordinary income¥14 million (YoY -75.4%)
Net income¥10 million (YoY -73.9%)
Gross Profit MarginRate 33.8% / Year-on-year change (points) 前年同期46.4%から12.6ポイント低下
Operating profit marginRate 4.8% / Year-on-year change (points) 前年同期19.0%から14.2ポイント低下
Selling, general and administrative expenses¥88 million
Results for the three months of the current quarter売上高・営業利益の四半期推移グラフを掲載。ただし、当四半期単独の主要4科目の数値一覧はNot disclosed
Full-year earnings forecastNet Sales ¥913 million / Operating profit ¥245 million / Ordinary income ¥245 million / Net income for the current fiscal year ¥171 million / Earnings per share ¥119.52
Self-assessment against the plan通期業績予想は達成する見込み。予想は当初公表通り据え置き
Breakdown of Factors Affecting the ChangeFactors Revenue / Amount 前年同期312百万円から306百万円, Factors Cost of sales / Amount 前年同期167百万円から202百万円、35百万円増加, Factors Selling, general and administrative expenses / Amount 前年同期85百万円から88百万円、3百万円増加, Factors 新規アドバイザリー契約数 / Amount 前年同期143件から161件、18件増加
Key KPIsIndicator name Headcount / Value 32 people / Year on year against the same period last year Not disclosed, Indicator name 累計提携数 / Value 501 Engagements / Year on year against the same period last year Not disclosed, Indicator name 新規アドバイザリー契約数 / Value 161 Engagements / Year on year against the same period last year +18 transactions, Indicator name 金融機関からの新規アドバイザリー契約数 / Value Not disclosed / Year on year against the same period last year +10件, Indicator name Deals closed / Value 29 transactions / Year on year against the same period last year Decreased, Indicator name 成約平均単価 / Value ¥9,443 thousand / Year on year against the same period last year 前年同期8,977千円から増加
Unit price and quantity metricsIndicator name Deals closed / Value 29 transactions / Year on year against the same period last year 前年同期43組から減少, Indicator name 成約平均単価 / Value ¥9,443 thousand / Year on year against the same period last year 前年同期8,977千円から増加
Number of employeesNumber of Employees 32 people / Change during the period 前期末から3名増加
Assumptions Underlying the Business Outlook中小企業におけるM&Aニーズは引き続き堅調に推移すること、成約が下期に集中すること
Market Size / Share2029年頃の事業承継目標60,000件、後継者不在で黒字廃業の可能性がある中小企業約60万社、M&A支援機関登録事業者3,011件。自社シェアはNot disclosed
Key points of the Q&A通期予想に対する上期進捗、金融機関経由の新規契約の成約見通し、M&Aトラブルを踏まえた買い手審査・管理体制の強化
New initiatives提携先を首都圏中心から全国へ拡大, 専門性の高い人材の採用による人員増強, 社内管理体制の強化, 買い手の適格性検証の強化, M&A後のトラブル防止策の強化, PMI、ハンズオン支援、インターネットM&Aマッチングサイト、事業承継ファンドなど関連サービスの収益化検討
Items this document does not state (11)
Progress against full-year forecastSegment resultsNumber of stores and locationsRisk amount incorporated into the outlookMedium-term management plan targetsFinancial targetsAnnual DividendPayout ratioAcquisition of treasury sharesCapital expendituresOrders 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.

金融機関経由の紹介案件や新規アドバイザリー契約の増加により紹介手数料などの売上原価が増加した一方、成約が下期にずれ込み、原価増加分を吸収できなかったため。

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.
2024年10月期　第2四半期決算説明資料 | Japan M&A Solution Incorporated (9236) timely disclosure | Komori