Quarterly report · Q3

Period2023-03-01 → 2023-11-30
Filed2024-01-12
StandardJapan GAAP
ConsolidatedYes
Data checks12 of 12 passed
Key figures · 36
MetricValuePeriodScopeSource row
Revenue¥37.8bn2023-03-01 → 2023-11-30Cons.Net sales
Revenue¥44.1bn2022-03-01 → 2023-02-28Cons.Net sales (5-year summary)
Revenue¥33.2bn2022-03-01 → 2022-11-30Cons.Net sales
Operating income¥3.5bn2023-03-01 → 2023-11-30Cons.Operating income
Operating income¥3.3bn2022-03-01 → 2022-11-30Cons.Operating income
Ordinary income¥3.5bn2023-03-01 → 2023-11-30Cons.Ordinary income
Ordinary income¥4.0bn2022-03-01 → 2023-02-28Cons.Ordinary income loss (5-year summary)
Ordinary income¥3.3bn2022-03-01 → 2022-11-30Cons.Ordinary income
Profit before tax¥3.5bn2023-03-01 → 2023-11-30Cons.Income before income taxes
Profit before tax¥3.5bn2022-03-01 → 2022-11-30Cons.Income before income taxes
Net income (owners)¥2.3bn2023-03-01 → 2023-11-30Cons.Profit loss attributable to owners of parent
Net income (owners)¥2.9bn2022-03-01 → 2023-02-28Cons.Profit loss attributable to owners of parent (5-year summary)
Net income (owners)¥2.4bn2022-03-01 → 2022-11-30Cons.Profit loss attributable to owners of parent
Net income¥2.3bn2023-03-01 → 2023-11-30Cons.Profit loss
Net income¥2.4bn2022-03-01 → 2022-11-30Cons.Profit loss
Total assets¥25.4bnat 2023-11-30Cons.Assets
Total assets¥22.8bnat 2023-02-28Cons.Assets
Total assets¥21.6bnat 2022-11-30Cons.Total assets (5-year summary)
Total liabilities¥9.7bnat 2023-11-30Cons.Liabilities
Total liabilities¥8.5bnat 2023-02-28Cons.Liabilities
Net assets / equity¥15.8bnat 2023-11-30Cons.Net assets
Net assets / equity¥14.2bnat 2023-02-28Cons.Net assets
Net assets / equity¥13.7bnat 2022-11-30Cons.Net assets (5-year summary)
Cash and deposits¥11.6bnat 2023-11-30Cons.Cash and deposits
Cash and deposits¥9.3bnat 2023-02-28Cons.Cash and deposits
EPS (basic)¥103.352023-03-01 → 2023-11-30Cons.Basic earnings loss per share (5-year summary)
EPS (basic)¥25.392023-09-01 → 2023-11-30dCons.Basic earnings loss per share (5-year summary)
EPS (basic)¥130.522022-03-01 → 2023-02-28Cons.Basic earnings loss per share (5-year summary)
EPS (basic)¥106.982022-03-01 → 2022-11-30Cons.Basic earnings loss per share (5-year summary)
EPS (basic)¥26.712022-09-01 → 2022-11-30dCons.Basic earnings loss per share (5-year summary)
EPS (diluted)¥102.222023-03-01 → 2023-11-30Cons.Diluted earnings per share (5-year summary)
EPS (diluted)¥129.052022-03-01 → 2023-02-28Cons.Diluted earnings per share (5-year summary)
EPS (diluted)¥105.772022-03-01 → 2022-11-30Cons.Diluted earnings per share (5-year summary)
Equity ratio61.3%at 2023-11-30Cons.Equity to asset ratio (5-year summary)
Equity ratio61.7%at 2023-02-28Cons.Equity to asset ratio (5-year summary)
Equity ratio62.6%at 2022-11-30Cons.Equity to asset ratio (5-year summary)

Periods use the dates stated in the filing. d = earlier-year period dated by calendar; v = that date confirmed by the company's own earlier filing.

Segments · 61
SegmentItemPeriodValue
Operating Segments Not Included In Reportable Segments And Other Revenue Generating Business Activitiesother segmentsrevenue2023-03-01 → 2023-11-30¥2.8bn
Operating Segments Not Included In Reportable Segments And Other Revenue Generating Business Activitiesother segmentsrevenue external2023-03-01 → 2023-11-30¥2.6bn
Operating Segments Not Included In Reportable Segments And Other Revenue Generating Business Activitiesother segmentsrevenue intersegment2023-03-01 → 2023-11-30¥201m
Operating Segments Not Included In Reportable Segments And Other Revenue Generating Business Activitiesother segmentssegment profit2023-03-01 → 2023-11-30−¥153m
Reconciling Itemsreconcilingrevenue2023-03-01 → 2023-11-30−¥272m
Reconciling Itemsreconcilingrevenue intersegment2023-03-01 → 2023-11-30−¥272m
Reconciling Itemsreconcilingsegment profit2023-03-01 → 2023-11-30¥1m
jpcrp040300-q3r_E05096-000Accounting And Legal Fieldreportable segmentrevenue2023-03-01 → 2023-11-30¥1.9bn
jpcrp040300-q3r_E05096-000Accounting And Legal Fieldreportable segmentrevenue external2023-03-01 → 2023-11-30¥1.9bn
jpcrp040300-q3r_E05096-000Accounting And Legal Fieldreportable segmentrevenue intersegment2023-03-01 → 2023-11-30¥5m
jpcrp040300-q3r_E05096-000Accounting And Legal Fieldreportable segmentsegment profit2023-03-01 → 2023-11-30¥121m
jpcrp040300-q3r_E05096-000Creative Field Japanreportable segmentrevenue2023-03-01 → 2023-11-30¥26.2bn
jpcrp040300-q3r_E05096-000Creative Field Japanreportable segmentrevenue external2023-03-01 → 2023-11-30¥26.2bn
jpcrp040300-q3r_E05096-000Creative Field Japanreportable segmentrevenue intersegment2023-03-01 → 2023-11-30¥64m
jpcrp040300-q3r_E05096-000Creative Field Japanreportable segmentsegment profit2023-03-01 → 2023-11-30¥2.3bn
jpcrp040300-q3r_E05096-000Creative Field Koreareportable segmentrevenue2023-03-01 → 2023-11-30¥2.7bn
jpcrp040300-q3r_E05096-000Creative Field Koreareportable segmentrevenue external2023-03-01 → 2023-11-30¥2.7bn
jpcrp040300-q3r_E05096-000Creative Field Koreareportable segmentrevenue intersegment2023-03-01 → 2023-11-30¥700,000
jpcrp040300-q3r_E05096-000Creative Field Koreareportable segmentsegment profit2023-03-01 → 2023-11-30−¥26m
jpcrp040300-q3r_E05096-000Medical Fieldreportable segmentrevenue2023-03-01 → 2023-11-30¥4.5bn
jpcrp040300-q3r_E05096-000Medical Fieldreportable segmentrevenue external2023-03-01 → 2023-11-30¥4.5bn
jpcrp040300-q3r_E05096-000Medical Fieldreportable segmentsegment profit2023-03-01 → 2023-11-30¥1.3bn
—segment totalrevenue2023-03-01 → 2023-11-30¥35.3bn
—segment totalrevenue external2023-03-01 → 2023-11-30¥35.3bn
—segment totalrevenue intersegment2023-03-01 → 2023-11-30¥70m
—segment totalsegment profit2023-03-01 → 2023-11-30¥3.6bn
Total Of Reportable Segments And Otherssegment totalrevenue2023-03-01 → 2023-11-30¥38.1bn
Total Of Reportable Segments And Otherssegment totalrevenue external2023-03-01 → 2023-11-30¥37.8bn
Total Of Reportable Segments And Otherssegment totalrevenue intersegment2023-03-01 → 2023-11-30¥272m
Total Of Reportable Segments And Otherssegment totalsegment profit2023-03-01 → 2023-11-30¥3.5bn
Operating Segments Not Included In Reportable Segments And Other Revenue Generating Business Activitiesother segmentsrevenue2022-03-01 → 2022-11-30¥2.3bn
Operating Segments Not Included In Reportable Segments And Other Revenue Generating Business Activitiesother segmentsrevenue external2022-03-01 → 2022-11-30¥2.1bn
Operating Segments Not Included In Reportable Segments And Other Revenue Generating Business Activitiesother segmentsrevenue intersegment2022-03-01 → 2022-11-30¥225m
Operating Segments Not Included In Reportable Segments And Other Revenue Generating Business Activitiesother segmentssegment profit2022-03-01 → 2022-11-30−¥212m
Reconciling Itemsreconcilingrevenue2022-03-01 → 2022-11-30−¥270m
Reconciling Itemsreconcilingrevenue intersegment2022-03-01 → 2022-11-30−¥270m
Reconciling Itemsreconcilingsegment profit2022-03-01 → 2022-11-30¥6m
jpcrp040300-q3r_E05096-000Accounting And Legal Fieldreportable segmentrevenue2022-03-01 → 2022-11-30¥1.7bn
jpcrp040300-q3r_E05096-000Accounting And Legal Fieldreportable segmentrevenue external2022-03-01 → 2022-11-30¥1.7bn
jpcrp040300-q3r_E05096-000Accounting And Legal Fieldreportable segmentrevenue intersegment2022-03-01 → 2022-11-30¥6m
jpcrp040300-q3r_E05096-000Accounting And Legal Fieldreportable segmentsegment profit2022-03-01 → 2022-11-30¥111m
jpcrp040300-q3r_E05096-000Creative Field Japanreportable segmentrevenue2022-03-01 → 2022-11-30¥22.6bn
jpcrp040300-q3r_E05096-000Creative Field Japanreportable segmentrevenue external2022-03-01 → 2022-11-30¥22.5bn
jpcrp040300-q3r_E05096-000Creative Field Japanreportable segmentrevenue intersegment2022-03-01 → 2022-11-30¥36m
jpcrp040300-q3r_E05096-000Creative Field Japanreportable segmentsegment profit2022-03-01 → 2022-11-30¥2.1bn
jpcrp040300-q3r_E05096-000Creative Field Koreareportable segmentrevenue2022-03-01 → 2022-11-30¥2.6bn
jpcrp040300-q3r_E05096-000Creative Field Koreareportable segmentrevenue external2022-03-01 → 2022-11-30¥2.6bn
jpcrp040300-q3r_E05096-000Creative Field Koreareportable segmentrevenue intersegment2022-03-01 → 2022-11-30¥1m
jpcrp040300-q3r_E05096-000Creative Field Koreareportable segmentsegment profit2022-03-01 → 2022-11-30−¥12m
jpcrp040300-q3r_E05096-000Medical Fieldreportable segmentrevenue2022-03-01 → 2022-11-30¥4.3bn
jpcrp040300-q3r_E05096-000Medical Fieldreportable segmentrevenue external2022-03-01 → 2022-11-30¥4.3bn
jpcrp040300-q3r_E05096-000Medical Fieldreportable segmentrevenue intersegment2022-03-01 → 2022-11-30¥612,000
jpcrp040300-q3r_E05096-000Medical Fieldreportable segmentsegment profit2022-03-01 → 2022-11-30¥1.3bn
—segment totalrevenue2022-03-01 → 2022-11-30¥31.2bn
—segment totalrevenue external2022-03-01 → 2022-11-30¥31.1bn
—segment totalrevenue intersegment2022-03-01 → 2022-11-30¥45m
—segment totalsegment profit2022-03-01 → 2022-11-30¥3.5bn
Total Of Reportable Segments And Otherssegment totalrevenue2022-03-01 → 2022-11-30¥33.5bn
Total Of Reportable Segments And Otherssegment totalrevenue external2022-03-01 → 2022-11-30¥33.2bn
Total Of Reportable Segments And Otherssegment totalrevenue intersegment2022-03-01 → 2022-11-30¥270m
Total Of Reportable Segments And Otherssegment totalsegment profit2022-03-01 → 2022-11-30¥3.3bn

Segment names come from EDINET member IDs; not yet mapped to a common taxonomy.

All source rows · 412
ItemContextValueUnit
Independent auditors report consolidated (text)FilingDateInstantText · Plus
Audit firm1 consolidatedFilingDateInstant
Original text (Japanese)太陽有限責任監査法人
Cpa1 audit firm1 consolidatedFilingDateInstant
Original text (Japanese)柴 谷 哲 朗
Cpa2 audit firm1 consolidatedFilingDateInstant
Original text (Japanese)清 水 幸 樹
Number of submissionFilingDateInstant1
Net sales (5-year summary)Prior1YTDDuration33224640000JPY
Net sales (5-year summary)CurrentYTDDuration37828624000JPY
Net sales (5-year summary)Prior1YearDuration44121199000JPY
Ordinary income loss (5-year summary)Prior1YTDDuration3349282000JPY
Ordinary income loss (5-year summary)CurrentYTDDuration3524421000JPY
Ordinary income loss (5-year summary)Prior1YearDuration4002032000JPY
Profit loss attributable to owners of parent (5-year summary)Prior1YTDDuration2382667000JPY
Profit loss attributable to owners of parent (5-year summary)CurrentYTDDuration2277360000JPY
Profit loss attributable to owners of parent (5-year summary)Prior1YearDuration2899623000JPY
Comprehensive income (5-year summary)Prior1YTDDuration2450052000JPY
Comprehensive income (5-year summary)CurrentYTDDuration2304418000JPY
Comprehensive income (5-year summary)Prior1YearDuration2965649000JPY
Net assets (5-year summary)Prior1QuarterInstant13744241000JPY
Net assets (5-year summary)CurrentQuarterInstant15764060000JPY
Net assets (5-year summary)Prior1YearInstant14244178000JPY
Total assets (5-year summary)Prior1QuarterInstant21638497000JPY
Total assets (5-year summary)CurrentQuarterInstant25415948000JPY
Total assets (5-year summary)Prior1YearInstant22752920000JPY
Basic earnings loss per share (5-year summary)Prior1YTDDuration106.98
Basic earnings loss per share (5-year summary)CurrentYTDDuration103.35
Basic earnings loss per share (5-year summary)Prior1YearDuration130.52
Diluted earnings per share (5-year summary)Prior1YTDDuration105.77
Diluted earnings per share (5-year summary)CurrentYTDDuration102.22
Diluted earnings per share (5-year summary)Prior1YearDuration129.05
Equity to asset ratio (5-year summary)Prior1QuarterInstant0.626
Equity to asset ratio (5-year summary)CurrentQuarterInstant0.613
Equity to asset ratio (5-year summary)Prior1YearInstant0.617
Basic earnings loss per share (5-year summary)Prior1QuarterDuration26.71
Basic earnings loss per share (5-year summary)CurrentQuarterDuration25.39
Number of issued shares as of fiscal year end issued shares total number of shares etcFilingDateInstant_OrdinaryShareMember23009000
Number of issued shares as of filing date issued shares total number of shares etcFilingDateInstant_OrdinaryShareMember23009000
Number of issued shares as of fiscal year end issued shares total number of shares etcFilingDateInstant23009000
Number of issued shares as of filing date issued shares total number of shares etcFilingDateInstant23009000
Number of shares issued shares voting rightsCurrentQuarterInstant_SharesWithNoVotingRightsMember-
Number of shares issued shares voting rightsCurrentQuarterInstant_SharesWithRestrictedVotingRightsTreasurySharesEtcMember-
Number of shares issued shares voting rightsCurrentQuarterInstant_SharesWithRestrictedVotingRightsOtherMember-
Number of voting rights issued shares voting rightsCurrentQuarterInstant_SharesWithRestrictedVotingRightsOtherMember-
Number of shares issued shares voting rightsCurrentQuarterInstant_OrdinarySharesSharesWithFullVotingRightsTreasurySharesEtcMember326600
Number of shares issued shares voting rightsCurrentQuarterInstant_OrdinarySharesSharesWithFullVotingRightsOtherMember22673400
Number of voting rights issued shares voting rightsCurrentQuarterInstant_OrdinarySharesSharesWithFullVotingRightsOtherMember226734
Number of shares issued shares voting rightsCurrentQuarterInstant_OrdinarySharesSharesLessThanOneUnitMember9000
Number of shares issued shares voting rightsCurrentQuarterInstant23009000
Number of voting rights issued shares voting rightsCurrentQuarterInstant226734
Number of shares held in own name treasury shares etcCurrentQuarterInstant_Row1Member326600
Number of shares held in others names treasury shares etcCurrentQuarterInstant_Row1Member-

Every row of the EDINET CSV. Item names are the XBRL element names; filed text is kept in its original Japanese. Filed text is available on Plus and Pro.

Data checks · 12 of 12 passed
balance sheet identityconsolidated 2023-02-28pass rounding
balance sheet identityconsolidated 2023-11-30pass
dei present pass
period resolution pass
statement vs summary · net assetsconsolidated 2023-02-28pass
statement vs summary · net assetsconsolidated 2023-11-30pass
statement vs summary · net income attributable to parentconsolidated 2022-03-01/2022-11-30pass
statement vs summary · net income attributable to parentconsolidated 2023-03-01/2023-11-30pass
statement vs summary · revenueconsolidated 2022-03-01/2022-11-30pass
statement vs summary · revenueconsolidated 2023-03-01/2023-11-30pass
statement vs summary · total assetsconsolidated 2023-02-28pass
statement vs summary · total assetsconsolidated 2023-11-30pass