JP-listed companies

JP:3920

Market cap

¥3.4B

P/E ratio

48.3x

Income statement Balance sheet Cash flow

	Sep 30, 2013	Sep 30, 2014	Sep 30, 2015	Sep 30, 2016	Sep 30, 2017	Sep 30, 2018	Sep 30, 2019	Sep 30, 2020	Sep 30, 2021	Sep 30, 2022	Sep 30, 2023
Cash and deposits	-	226	873	862	723	864	925	1,229	1,305	1,406	1,622
Accounts receivable - trade	-	335	475	574	664	705	987	1,232	1,098	629	641
Inventories	-	8	4	7	5	7	22	19	16	43	30
Advance payments	-	3	4	4	5	4	-	-	-	-	-
Prepaid expenses	-	7	9	15	18	25	31	33	43	33	31
Income taxes refund receivable	-	-	-	-	8	-	4	37	-	50	-
Prepaid expenses	-	7	9	15	18	25	31	33	43	33	31
Other	-	0	-	0	0	1	8	12	23	40	8
Income taxes refund receivable	-	-	-	-	8	-	4	37	-	50	-
Current assets	-	595	1,381	1,477	1,431	1,615	1,972	2,563	2,486	2,201	2,332
Other	-	0	-	0	0	1	8	12	23	40	8
Current assets	-	595	1,381	1,477	1,431	1,615	1,972	2,563	2,486	2,201	2,332
Buildings	-	15	15	15	46	46	40	36	31	31	25
Buildings, net	-	14	12	11	37	33	-	-	-	-	-
Tools, furniture and fixtures	-	32	37	38	40	54	16	11	9	7	7
Vehicles, net	-	1	1	0	-	-	-	-	-	-	-
Vehicles	-	7	7	7	7	7	-	-	-	-	-
Tools, furniture and fixtures, net	-	9	11	12	9	18	-	-	-	-	-
Leased assets	-	-	-	-	-	-	-	-	-	4	2
Property, plant and equipment	-	28	23	43	47	51	56	47	40	41	34
Goodwill	-	-	-	-	-	-	193	76	56	36	17
Software	-	13	11	9	14	21	76	48	34	28	30
Intangible assets	-	13	11	9	14	21	307	124	90	65	46
Investment securities	-	5	5	-	-	-	161	132	388	658	501
Long-term loans receivable from subsidiaries and associates	-	-	-	-	-	-	3	3	3	8	8
Shares of subsidiaries and associates	-	4	4	38	52	88	-	-	-	-	-
Deferred tax assets	-	-	-	-	-	-	35	17	24	-	7
Investments in capital	-	-	-	0	0	0	-	-	-	-	-
Long-term loans receivable	-	-	-	-	-	-	-	24	21	9	-
Long-term loans receivable from subsidiaries and associates	-	-	-	-	-	-	3	3	3	8	8
Insurance funds	-	12	14	13	27	41	-	-	143	208	264
Long-term loans receivable	-	-	-	-	-	-	-	24	21	9	-
Other	-	-	-	-	-	-	145	163	232	83	79
Long-term prepaid expenses	-	4	2	2	2	21	-	-	-	-	-
Allowance for doubtful accounts	-	-	-	-	-	-	-3	-27	-24	-17	-8
Deferred tax assets	-	-	-	-	-	-	35	17	24	-	7
Membership	-	26	26	18	18	18	-	-	-	-	-
Investments and other assets	-	67	67	140	168	247	341	311	644	949	851
Insurance funds	-	12	14	13	27	41	-	-	143	208	264
Leasehold and guarantee deposits	-	12	12	56	56	56	-	-	-	-	-
Allowance for doubtful accounts	-	-	-	-	-	-	-3	-27	-24	-17	-8
Investments and other assets	-	67	67	140	168	247	341	311	644	949	851
Non-current assets	-	109	101	192	229	319	705	482	774	1,055	932
Assets	-	704	1,482	1,669	1,660	1,925	2,677	3,045	3,260	3,256	3,264
Accounts payable - trade	-	9	24	65	18	60	96	160	123	84	109
Short-term borrowings	-	-	-	-	-	-	650	650	720	800	800
Current portion of long-term borrowings	-	73	73	40	14	7	25	122	122	117	110
Accounts payable - other	-	36	37	36	46	39	35	32	54	96	136
Accrued expenses	-	12	20	22	21	20	32	34	39	40	39
Income taxes payable	-	65	83	66	3	43	71	4	109	5	67
Accrued consumption taxes	-	25	29	17	7	18	18	56	13	8	48
Contract liabilities	-	-	-	-	-	-	-	-	-	96	63
Deposits received	-	3	4	5	4	5	-	-	-	-	-
Lease liabilities	-	1	1	1	1	0	-	-	-	1	1
Lease liabilities	-	1	1	1	1	0	-	-	-	1	1
Other	-	-	-	-	-	-	42	44	49	6	6
Other	-	-	-	-	-	-	42	44	49	6	6
Current liabilities	-	227	274	256	126	209	953	1,103	1,229	1,252	1,379
Current liabilities	-	227	274	256	126	209	953	1,103	1,229	1,252	1,379
Long-term borrowings	-	112	39	45	32	24	94	399	277	160	50
Allowance for investment loss of subsidiaries and affiliates	-	-	-	-	-	-	2	3	3	6	6
Deferred tax liabilities	-	-	-	-	-	-	-	-	-	4	-
Deferred tax liabilities	-	-	-	-	-	-	-	-	-	4	-
Allowance for investment loss of subsidiaries and affiliates	-	-	-	-	-	-	2	3	3	6	6
Lease liabilities	-	2	1	1	0	-	-	-	-	3	2
Non-current liabilities	-	114	40	46	32	24	96	403	280	173	58
Liabilities	-	341	314	302	157	233	1,049	1,506	1,509	1,425	1,437
Share capital	-	92	403	405	415	438	441	442	443	443	443
Legal capital surplus	-	58	369	371	381	405	-	-	-	-	-
Capital surplus	-	58	369	371	381	405	419	420	421	421	421
Capital surplus	-	58	369	371	381	405	419	420	421	421	421
Retained earnings brought forward	-	213	396	591	706	848	-	-	-	-	-
Retained earnings	-	213	396	591	706	848	948	902	1,099	1,081	1,129
Retained earnings	-	213	396	591	706	848	948	902	1,099	1,081	1,129
Treasury shares	-	-	-	-	-	-0	-178	-221	-221	-221	-221
Shareholders' equity	-	363	1,168	1,367	1,502	1,692	1,629	1,543	1,741	1,724	1,773
Valuation difference on available-for-sale securities	-	-	-	-	-	-	-2	-4	10	106	54
Valuation and translation adjustments	-	-	-	-	-	-	-2	-4	10	106	54
Net assets	235	363	1,168	1,367	1,503	1,670	1,628	1,539	1,751	1,831	1,827
Liabilities and net assets	-	704	1,482	1,669	1,660	1,925	2,677	3,045	3,260	3,256	3,264