| Item | Current | Prior | YoY % |
|---|---|---|---|
| Net Sales | ¥45.55B | ¥38.10B | +19.6% |
| Cost of Sales | ¥28.93B | ¥23.85B | +21.3% |
| Gross Profit | ¥16.62B | ¥14.25B | +16.7% |
| SG&A Expenses | ¥12.86B | ¥11.26B | +14.1% |
| Operating Income | ¥3.77B | ¥2.99B | +26.2% |
| Non-operating Income | ¥122M | ¥99M | +22.6% |
| Non-operating Expenses | ¥167M | ¥27M | +524.6% |
| Ordinary Income | ¥3.72B | ¥3.06B | +21.7% |
| Profit Before Tax | ¥3.76B | ¥3.13B | +19.9% |
| Income Tax Expense | ¥610M | ¥1.10B | -44.4% |
| Net Income | ¥3.15B | ¥2.04B | +54.6% |
| Net Income Attributable to Owners | ¥3.10B | ¥2.03B | +52.5% |
| Total Comprehensive Income | ¥3.16B | ¥1.99B | +58.5% |
| Interest Expense | ¥142M | ¥13M | +959.7% |
| Earnings per Unit (EPU) | ¥146.46 | ¥94.87 | +54.4% |
| Diluted Earnings per Unit | ¥146.20 | ¥94.61 | +54.5% |
| Distribution per Unit (DPU) | ¥0.00 | ¥0.00 | - |
| Item | Current End | Prior End | Change |
|---|---|---|---|
| Current Assets | ¥33.53B | ¥20.80B | +¥12.73B |
| Cash and Deposits | ¥17.23B | ¥12.81B | +¥4.42B |
| Accounts Receivable | ¥13.82B | ¥6.70B | +¥7.12B |
| Inventories | ¥11M | ¥11M | +¥825,000 |
| Non-current Assets | ¥10.69B | ¥6.28B | +¥4.41B |
| Item | Value |
|---|---|
| Net Profit Margin | 6.8% |
| Gross Profit Margin | 36.5% |
| Current Ratio | 134.3% |
| Quick Ratio | 134.3% |
| Debt-to-Equity Ratio | 1.41x |
| Interest Coverage Ratio | 26.63x |
| Effective Tax Rate | 16.2% |
| Item | YoY Change |
|---|---|
| Net Sales YoY Change | +19.5% |
| Operating Income YoY Change | +26.2% |
| Ordinary Income YoY Change | +21.7% |
| Net Income Attributable to Owners YoY Change | +52.5% |
| Total Comprehensive Income YoY Change | +58.4% |
| Item | Value |
|---|---|
| Units Outstanding (incl. Treasury) | 23.01M shares |
| Treasury Units | 1.84M shares |
| Average Units Outstanding | 21.16M shares |
| NAV per Unit | ¥867.84 |
| Item | Amount |
|---|---|
| Q2 Distribution | ¥0.00 |
| Year-End Distribution | ¥41.00 |
| Segment | Revenue | Operating Income |
|---|---|---|
| AccountingAndLegalField | ¥1.77B | ¥77M |
| CRESField | ¥4.40B | ¥271M |
| CreativeFieldJapan | ¥29.26B | ¥2.14B |
| CreativeFieldKorea | ¥2.10B | ¥-20M |
| MedicalField | ¥4.76B | ¥1.41B |
| Item | Forecast |
|---|---|
| Net Sales Forecast | ¥60.00B |
| Operating Income Forecast | ¥5.00B |
| Ordinary Income Forecast | ¥5.00B |
| Net Income Attributable to Owners Forecast | ¥3.20B |
| Earnings per Unit Forecast (EPU) | ¥149.88 |
| Distribution per Unit Forecast (DPU) | ¥45.00 |
| Property, Plant & Equipment | ¥2.50B | ¥1.26B | +¥1.24B |
| Intangible Assets | ¥1.57B | ¥1.30B | +¥273M |
| Goodwill | ¥723M | ¥294M | +¥429M |
| Investment Securities | ¥1.44B | ¥1.26B | +¥181M |
| Total Assets | ¥44.22B | ¥27.08B | +¥17.14B |
| Current Liabilities | ¥24.96B | ¥10.28B | +¥14.68B |
| Short-term Loans | ¥11.17B | ¥3.77B | +¥7.40B |
| Non-current Liabilities | ¥887M | ¥782M | +¥105M |
| Long-term Loans | ¥292M | ¥372M | ¥-80M |
| Total Liabilities | ¥25.85B | ¥11.07B | +¥14.78B |
| Total Equity | ¥18.37B | ¥16.01B | +¥2.36B |
| Capital Stock | ¥1.18B | ¥1.18B | ¥0 |
| Capital Surplus | ¥2.47B | ¥2.47B | ¥0 |
| Retained Earnings | ¥16.94B | ¥14.74B | +¥2.21B |
| Treasury Stock | ¥-2.68B | ¥-2.70B | +¥15M |
| Owners' Equity | ¥18.11B | ¥15.88B | +¥2.23B |
| Working Capital | ¥8.57B | - | - |