Worth reading
39Recurring
Scored from 5 of 6 sectionsDirection
Mixed performance
Direction inferred from the company’s description.Scale
—
Displayed only when the document provides numerical figures.Wording
Conditional
How definitive the wording is.Results for this period
Interim period (second quarter)2023年11月1日〜2024年4月30日ConsolidatedJapanese GAAPNet Sales1,131¥ millionProgress 43.5%
Operating profit5¥ millionProgress 3.3%
Ordinary income3¥ millionProgress 2.0%
Net income attributable to owners of the parent-19¥ 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△7.29円
Financial position at period-end
Total assets1,031¥ million
of which net assets 483 ¥ millionEquity ratio 45.4%vs. prior year-end +1.4pt
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 inflows and outflows
Operating+126,891
Investment-6,003
Financials-21,244
Net change+99,644
Stacked from zero: upward is an increase in cash, downward a decrease (in ¥ thousand).The net change represented by the dotted line is the total of three items, calculated from figures provided by the company.
Cash and cash equivalents at end of period¥368,154 thousand
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥2,600 million (YoY +14.8%)
Operating profit¥150 million (YoY +954.7%)
Ordinary income¥150 million
Net income¥95 million
Annual Dividend Forecast¥0.00 → ¥0.00（0.0%）
Factors Behind Changes in Business Performance
クライアントワークサービス、ブランドプロデュースサービスで案件が増加した一方、人員増加に伴う諸費用、営業強化関連費用、株主総会関連費用が増加した。
Disclosure regarding the going concern assumption
Not applicable.
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
Changes in the scope of consolidation重要な子会社の異動：無（新規・除外の会社数・社名は記載なし）
Breakdown of extraordinary income (loss)Extraordinary income Not disclosed / Extraordinary loss Loss on sale of fixed assets ¥45 thousand
Depreciation and amortization¥8,251 thousand
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingYes (for individual investors, institutional investors and securities analysts)
Issued Shares at Period-End2,736,059株
Treasury Shares at Period-End— shares
| Item | Details |
|---|---|
| Fiscal Period Classification | Interim period (second quarter) |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 2023年11月1日〜2024年4月30日 |
| Net Sales | ¥1,131 million |
| Operating profit | ¥5 million |
| Ordinary income | ¥3 million |
| Profit attributable to owners of the parent | ¥-19 million |
| Net income per share | △7.29円 |
| Equity ratio | End of the current fiscal period 45.4% / End of previous period 44.0% |
| Total assets | ¥1,031 million |
| Net assets | ¥483 million |
| Cash flows from operating activities | ¥126,891 thousand |
| Cash flows from investing activities | ¥-6,003 thousand |
| Cash flows from financing activities | ¥-21,244 thousand |
| Cash and cash equivalents at end of period | ¥368,154 thousand |
| Full-year earnings forecast | Net Sales ¥2,600 million (YoY +14.8%) / Operating profit ¥150 million (YoY +954.7%) / Ordinary income ¥150 million / Net income ¥95 million |
| Annual Dividend Forecast | ¥0.00 → ¥0.00（0.0%） |
| Depreciation and amortization | ¥8,251 thousand |
| Breakdown of extraordinary income (loss) | Extraordinary income Not disclosed / Extraordinary loss Loss on sale of fixed assets ¥45 thousand |
| Disclosure regarding the going concern assumption | Not applicable. |
| Change in accounting policy | Changes due to revisions to standards No / Other changes No / Change in accounting estimate No / Restatement No |
| Changes in the scope of consolidation | 重要な子会社の異動：無（新規・除外の会社数・社名は記載なし） |
| Availability of Supplementary Financial Results Materials | Yes |
| Availability of Financial Results Briefing | Yes (for individual investors, institutional investors and securities analysts) |
| Issued Shares at Period-End | 2,736,059株 |
| Treasury Shares at Period-End | — shares |
| Factors Behind Changes in Business Performance | クライアントワークサービス、ブランドプロデュースサービスで案件が増加した一方、人員増加に伴う諸費用、営業強化関連費用、株主総会関連費用が増加した。 |
Items this document does not state (10)
Operating MarginRevision to Earnings ForecastPayout ratioShareholder Return PolicySegment revenueSegment profitRegional salesOrders received and order backlogImpairment lossMaterial subsequent events
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.クライアントワークサービスでは社内交流・企業ブランディング目的のイベントやインフルエンサー主催イベントなどの案件が増加し、ブランドプロデュースサービスではタイアップ、スポンサー仲介、イベント等へのキャスティング案件が増加した。一方、人員増加に伴う諸費用、営業強化関連費用、株主総会関連費用が増加した。
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.