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
-90
営業利益予想の対前期増減率（％）Wording
Conditional
How definitive the wording is.Results for this period
Third quarter2023年11月1日〜2024年7月31日Non-consolidated (standalone)Japanese GAAPNet Sales403¥ millionProgress 61.8%
Operating profit-18¥ million
Ordinary income-18¥ million
Net income attributable to owners of the parent-13¥ million
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 share△8.86円
Financial position at period-end
Total assets744¥ million
of which net assets 699 ¥ millionEquity ratio 93.8%vs. prior year-end +14.3pt
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¥652 million (YoY -13.3%)
Operating profit¥17 million (YoY -90.0%)
Ordinary income¥17 million (YoY -89.6%)
Net income¥10 million (YoY -91.8%)
Revision to Earnings ForecastNet Sales Not disclosed → ¥652 million / Operating profit Not disclosed → ¥17 million / Ordinary income Not disclosed → ¥17 million / Net income Not disclosed → ¥10 million
Annual Dividend Forecast¥0 → ¥0（0.0%）
Factors Behind Changes in Business Performance
金融機関や会計事務所等の提携先の新規開拓、研修会や勉強会の実施によるM&Aニーズの発掘。需要の伸長に対応するためM&Aアドバイザーを6名増員し32名としたが、成約組数は41組で前年同期の49組から減少。
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 eventsNo applicable matters.
Depreciation and amortization¥913 thousand
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingWhether applicable No / Subject person Not disclosed
Issued Shares at Period-End1,503,300
Treasury Shares at Period-End31
| Item | Details |
|---|---|
| Fiscal Period Classification | Third quarter |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Non-consolidated (standalone) |
| Period Covered | 2023年11月1日〜2024年7月31日 |
| Net Sales | ¥403 million |
| Operating profit | ¥-18 million |
| Ordinary income | ¥-18 million |
| Profit attributable to owners of the parent | ¥-13 million |
| Net income per share | △8.86円 |
| Equity ratio | End of the current fiscal period 93.8 / End of previous period 79.5 |
| Total assets | ¥744 million |
| Net assets | ¥699 million |
| Full-year earnings forecast | Net Sales ¥652 million (YoY -13.3%) / Operating profit ¥17 million (YoY -90.0%) / Ordinary income ¥17 million (YoY -89.6%) / Net income ¥10 million (YoY -91.8%) |
| Revision to Earnings Forecast | Net Sales Not disclosed → ¥652 million / Operating profit Not disclosed → ¥17 million / Ordinary income Not disclosed → ¥17 million / Net income Not disclosed → ¥10 million |
| Annual Dividend Forecast | ¥0 → ¥0（0.0%） |
| Depreciation and amortization | ¥913 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 | No applicable matters. |
| Availability of Supplementary Financial Results Materials | Yes |
| Availability of Financial Results Briefing | Whether applicable No / Subject person Not disclosed |
| Issued Shares at Period-End | 1,503,300 |
| Treasury Shares at Period-End | 31 |
| Factors Behind Changes in Business Performance | 金融機関や会計事務所等の提携先の新規開拓、研修会や勉強会の実施によるM&Aニーズの発掘。需要の伸長に対応するためM&Aアドバイザーを6名増員し32名としたが、成約組数は41組で前年同期の49組から減少。 |
Items this document does not state (14)
Operating MarginCash flows from operating activitiesCash flows from investing activitiesCash flows from financing activitiesCash and cash equivalents at end of periodPayout ratioShareholder Return PolicySegment revenueSegment profitRegional salesOrders 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.業績予想の修正理由の詳細は本短信では説明されず、同日公表の別のお知らせを参照するよう記載されています。事業面では、提携先の新規開拓や研修会・勉強会を実施し、需要の伸長に対応するためM&Aアドバイザーを6名増員した一方、成約組数は前年同期の49組から41組に減少しました。
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.