Worth reading
58In focus
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
-13.2
%Wording
Conditional
How definitive the wording is.Results for this period
First quarter2024年11月１日〜2025年１月31日Non-consolidated (standalone)Japanese GAAPNet Sales118¥ millionYear on year -13.2%Progress 11.9%
Operating profit-47¥ million
Ordinary income-43¥ million
Net income attributable to owners of the parent-30¥ 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△20.01円
Financial position at period-end
Total assets733¥ million
of which net assets 677 ¥ millionEquity ratio 92.3%vs. prior year-end +1.5pt
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¥990 million (YoY +64.5%)
Operating profit¥118 million
Ordinary income¥118 million
Net income¥76 million
Revision to Earnings ForecastNo revision
Annual Dividend Forecast¥0 → ¥0（0.0%）
Factors Behind Changes in Business Performance
M&A市場の拡大を背景に、提携先との研修会・勉強会を実施し、新規受託件数が増加。M&Aアドバイザーは35名（前年同期29名）、成約組数は19組（前年同期13組）。売上高減少・赤字化の直接要因は明示なし。
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 events2025年2月27日開催の取締役会で、取締役・監査等委員である取締役・従業員向けにストック・オプションとして新株予約権655個を発行することを決議
Depreciation and amortization¥383 thousand
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingNone (対象者：Not disclosed)
Issued Shares at Period-End1,516,300
Treasury Shares at Period-End63
| Item | Details |
|---|---|
| Fiscal Period Classification | First quarter |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Non-consolidated (standalone) |
| Period Covered | 2024年11月１日〜2025年１月31日 |
| Net Sales | ¥118 million (YoY -13.2%) |
| Operating profit | ¥-47 million |
| Ordinary income | ¥-43 million |
| Profit attributable to owners of the parent | ¥-30 million |
| Net income per share | △20.01円 |
| Equity ratio | End of the current fiscal period 92.3 / End of previous period 90.8 |
| Total assets | ¥733 million |
| Net assets | ¥677 million |
| Full-year earnings forecast | Net Sales ¥990 million (YoY +64.5%) / Operating profit ¥118 million / Ordinary income ¥118 million / Net income ¥76 million |
| Revision to Earnings Forecast | No revision |
| Annual Dividend Forecast | ¥0 → ¥0（0.0%） |
| Depreciation and amortization | ¥383 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 | 2025年2月27日開催の取締役会で、取締役・監査等委員である取締役・従業員向けにストック・オプションとして新株予約権655個を発行することを決議 |
| Availability of Supplementary Financial Results Materials | Yes |
| Availability of Financial Results Briefing | None (対象者：Not disclosed) |
| Issued Shares at Period-End | 1,516,300 |
| Treasury Shares at Period-End | 63 |
| Factors Behind Changes in Business Performance | M&A市場の拡大を背景に、提携先との研修会・勉強会を実施し、新規受託件数が増加。M&Aアドバイザーは35名（前年同期29名）、成約組数は19組（前年同期13組）。売上高減少・赤字化の直接要因は明示なし。 |
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.会社は、M&A市場の拡大を背景に金融機関や会計事務所などとの研修会・勉強会を実施し、新規受託件数が増加したと説明している。また、M&Aアドバイザーは35名（前年同期29名）、成約組数は19組（前年同期13組）となったとしているが、売上高減少と赤字化の直接的な理由は明示していない。
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.