Worth reading
65In focus
0–100. This measures how worthwhile something is to read, not how good or bad the company is.Direction
Mixed performance
Direction inferred from the company’s description.Scale
21.9
%Wording
Conditional
How definitive the wording is.Results for this period
Interim period (second quarter)2024年11月１日〜2025年４月30日Non-consolidated (standalone)Japanese GAAPNet income per share△¥5.77
Financial position at period-end
Total assets—
Equity ratioEquity ratio 87.8%vs. prior year-end -3.0pt
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.
Cash and cash equivalents at end of periodValue ¥690,728 thousand
Outlook and shareholder returns
Full-year earnings forecast
Net SalesValue ¥990 million / Year-on-year change ¥64.5 million
Operating profitValue ¥118 million / Year-on-year change Not disclosed
Ordinary incomeValue ¥118 million / Year-on-year change Not disclosed
Net incomeValue ¥76 million / Year-on-year change Not disclosed
Net income per share51.07円
Annual Dividend ForecastPrevious-period results ¥0 / Current fiscal year forecast ¥0 / Change ¥0 / Change rate ¥0
Factors Behind Changes in Business Performance
提携先との関係強化を目的とした研修会・勉強会によるM&Aニーズの発掘、新規受託件数の増加。アドバイザリー契約数225件（前年同期161件）、成約組数41組（前年同期29組）、M&Aアドバイザー33名（前中間期末比4名増）。
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６月12日開催の取締役会で自己株式の取得を決議。取得株式数は40,600株を上限、取得価額の総額は56,840,000円を上限とし、機動的な資本政策の遂行を目的とする。
Depreciation and amortizationValue ¥808 thousand
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results Briefing有（決算説明動画配信予定、対象者は明記なし）
Issued Shares at Period-End1,519,300
Treasury Shares at Period-End63
| Item | Details |
|---|---|
| Fiscal Period Classification | Interim period (second quarter) |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Non-consolidated (standalone) |
| Period Covered | 2024年11月１日〜2025年４月30日 |
| Net Sales | Value ¥373 million / 前年同期増減率 ¥21.9 million |
| Operating profit | Value ¥-17 million / 前年同期増減率 Not disclosed |
| Ordinary income | Value ¥-12 million / 前年同期増減率 Not disclosed |
| Profit attributable to owners of the parent | Value ¥-8 million / 前年同期増減率 Not disclosed |
| Net income per share | △¥5.77 |
| Equity ratio | End of the current fiscal period 87.8 / End of previous period 90.8 |
| Total assets | Value ¥798 million |
| Net assets | Value ¥706 million |
| Cash flows from operating activities | Value ¥31,975 thousand |
| Cash flows from investing activities | Value ¥-792 thousand |
| Cash flows from financing activities | Value ¥9,662 thousand |
| Cash and cash equivalents at end of period | Value ¥690,728 thousand |
| Full-year earnings forecast | Net Sales Value ¥990 million / Year-on-year change ¥64.5 million / Operating profit Value ¥118 million / Year-on-year change Not disclosed / Ordinary income Value ¥118 million / Year-on-year change Not disclosed / Net income Value ¥76 million / Year-on-year change Not disclosed / Net income per share 51.07円 |
| Annual Dividend Forecast | Previous-period results ¥0 / Current fiscal year forecast ¥0 / Change ¥0 / Change rate ¥0 |
| Depreciation and amortization | Value ¥808 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６月12日開催の取締役会で自己株式の取得を決議。取得株式数は40,600株を上限、取得価額の総額は56,840,000円を上限とし、機動的な資本政策の遂行を目的とする。 |
| Availability of Supplementary Financial Results Materials | Yes |
| Availability of Financial Results Briefing | 有（決算説明動画配信予定、対象者は明記なし） |
| Issued Shares at Period-End | 1,519,300 |
| Treasury Shares at Period-End | 63 |
| Factors Behind Changes in Business Performance | 提携先との関係強化を目的とした研修会・勉強会によるM&Aニーズの発掘、新規受託件数の増加。アドバイザリー契約数225件（前年同期161件）、成約組数41組（前年同期29組）、M&Aアドバイザー33名（前中間期末比4名増）。 |
Items this document does not state (11)
Operating MarginRevision to Earnings ForecastPayout 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、金融機関や会計事務所などの提携先との関係を強化するため研修会・勉強会を実施し、M&Aニーズを発掘した結果、新規受託件数が増加したと説明している。アドバイザリー契約数は225件、成約組数は41組、M&Aアドバイザーは33名となった。営業損失への具体的な要因は記載していない。
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.