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Presentation materials on financial results9236Japan M&A Solution IncorporatedInformation and Communications, Services and Others

2025年10月期 第３四半期 決算説明資料

2025年10月期第3四半期累計は、アドバイザリー契約数と成約組数の増加で売上高が前年同期比11.9％増となった一方、費用増により営業損失が78百万円に拡大した。通期予想は変更せず、4四半期の成約増による業績改善を見込んでいる。

Worth reading
63In 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
78
¥ million (operating loss)
Wording
Conditional
How definitive the wording is.

Contents of this document

Presentation materials on financial results2025年10月期 第3四半期6 items taken from the company’s own explanation
Financial Results Figures (The key points of this material are explained below)
Net Sales¥451 million+11.9%
Operating profit¥-78 million
Ordinary income¥-73 million
Net income¥-51 million
Selling, general and administrative expenses¥180 million
Results for the three months of the current quarter
Net Sales
¥79 million
Operating profit
¥-60 million
Number of advisory contracts
116 Engagements
Deals closed
12 transactions
Full-year earnings forecast
Net Sales
¥990 million
Operating profit
¥118 million
Ordinary income
¥118 million
Net income for the current fiscal year
¥76 million
Earnings per share
¥51.07
Progress against full-year forecast　通期の予想に対して、いまどこまで進んだかの割合です。
Net Sales45.6
What the company explained in this material
Breakdown of Factors Affecting the ChangeReasons cited by the Company for the change in the figures.
  • アドバイザリー契約数の増加：3Q累計341件、前年同期比27.7％増
  • 成約組数の増加：3Q累計53組、前年同期比29.3％増
  • 売上原価の増加：349百万円、前年同期比23.9％増
  • 販売費及び一般管理費の増加：180百万円、前年同期比28.3％増
  • 成約見込案件の不成立・延期及び小型案件の増加：売上進捗率が低調
New initiatives
  • 『飲食M&A』プラットフォームの開始
  • DRM事業推進室の創設
  • 今期中の『歯科M&A』プラットフォーム開始予定
  • 事業承継・地方創生ファンドの第1フェーズ開始準備
  • 買い手データベースと受託案件の自動マッチング対応
  • サブリーダー制度の創設
Key KPIsA metric the company considers important as a management benchmark.
  • Number of advisory contracts341 Engagements
    Year on year against the same period last year+27.7%
  • Deals closed53 transactions
    Year on year against the same period last year+29.3%
  • Headcount42 People
    Year on year against the same period last year+13.5%
  • 累計提携数620 Engagements
  • Number of partner financial institutions112 companies
  • 提携会計事務所数192 companies
  • 買い手データベース11,170 companies
Medium-term management plan targets
  • Number of advisory contracts
    Target value1,800
    Target fiscal yearFiscal year ending October 2028
    Actual results341
  • Deals closed
    Target value600
    Target fiscal yearFiscal year ending October 2028
    Actual results53
Market Size / Share
  • 日本の企業総数306 10,000 companies
  • 社長が60歳以上の企業割合51.7 %
  • 後継者不在企業の割合52.1 %
  • 社長が70歳以上の企業割合24.9 %
Number of employees
Number of Employees42 People
Hiring plan採用強化しつつ、採用基準を引上
Contents of this document
ItemDetails
Document typePresentation materials on financial results
Fiscal Period Covered2025年10月期 第3四半期
Net Sales¥451 million (YoY +11.9%)
Operating profit¥-78 million
Ordinary income¥-73 million
Net income¥-51 million
Selling, general and administrative expenses¥180 million
Results for the three months of the current quarterNet Sales ¥79 million / Operating profit ¥-60 million / Number of advisory contracts 116 Engagements / Deals closed 12 transactions
Full-year earnings forecastNet Sales ¥990 million / Operating profit ¥118 million / Ordinary income ¥118 million / Net income for the current fiscal year ¥76 million / Earnings per share ¥51.07
Progress against full-year forecastNet Sales 45.6
Breakdown of Factors Affecting the Changeアドバイザリー契約数の増加：3Q累計341件、前年同期比27.7％増, 成約組数の増加：3Q累計53組、前年同期比29.3％増, 売上原価の増加：349百万円、前年同期比23.9％増, 販売費及び一般管理費の増加：180百万円、前年同期比28.3％増, 成約見込案件の不成立・延期及び小型案件の増加：売上進捗率が低調
Key KPIsIndicator name Number of advisory contracts / Value 341 Engagements / Year on year against the same period last year 27.7 Engagements, Indicator name Deals closed / Value 53 transactions / Year on year against the same period last year 29.3 transactions, Indicator name Headcount / Value 42 People / Year on year against the same period last year 13.5 People, Indicator name 累計提携数 / Value 620 Engagements / Year on year against the same period last year Not disclosed, Indicator name Number of partner financial institutions / Value 112 companies / Year on year against the same period last year Not disclosed, Indicator name 提携会計事務所数 / Value 192 companies / Year on year against the same period last year Not disclosed, Indicator name 買い手データベース / Value 11,170 companies / Year on year against the same period last year Not disclosed
Number of employeesNumber of Employees 42 People / Change during the period Not disclosed / Hiring plan 採用強化しつつ、採用基準を引上
Medium-term management plan targetsIndicator Number of advisory contracts / Target value 1,800 Engagements / Target fiscal year Fiscal year ending October 2028 / Actual results 341 Engagements, Indicator Deals closed / Target value 600 transactions / Target fiscal year Fiscal year ending October 2028 / Actual results 53 transactions
Market Size / ShareIndicator 日本の企業総数 / Value 306 10,000 companies, Indicator 社長が60歳以上の企業割合 / Value 51.7 %, Indicator 後継者不在企業の割合 / Value 52.1 %, Indicator 社長が70歳以上の企業割合 / Value 24.9 %
New initiatives『飲食M&A』プラットフォームの開始, DRM事業推進室の創設, 今期中の『歯科M&A』プラットフォーム開始予定, 事業承継・地方創生ファンドの第1フェーズ開始準備, 買い手データベースと受託案件の自動マッチング対応, サブリーダー制度の創設
Items this document does not state (15)
Gross Profit MarginOperating profit marginSelf-assessment against the planSegment resultsUnit price and quantity metricsNumber of stores and locationsAssumptions Underlying the Business OutlookRisk amount incorporated into the outlookFinancial targetsAnnual DividendPayout ratioAcquisition of treasury sharesCapital expendituresOrders received and order backlogKey points of the Q&A

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.

売上高はアドバイザリー契約数の安定的な推移と前年同期を上回る累計成約組数により増加した。一方、新規事業等の施策準備のための費用、売上原価及び販売費及び一般管理費が増加した。4四半期は成約件数の増加により売上・利益ともに大幅改善を見込んでいる。

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.
2025年10月期 第３四半期 決算説明資料 | Japan M&A Solution Incorporated (9236) timely disclosure | Komori