Annual report

Period2023-10-01 → 2024-09-30
Filed2025-03-13
StandardJapan GAAP
ConsolidatedYes
Data checks24 of 24 passed

Amends S100UZJQ. Amended by S100VE8S (2025-03-13).

Key figures · 154
MetricValuePeriodScopeSource row
Revenue¥19.2bn2023-10-01 → 2024-09-30Cons.Net sales
Revenue¥20.9bn2022-10-01 → 2023-09-30Cons.Net sales
Revenue¥20.7bn2021-10-01 → 2022-09-30dCons.Net sales (5-year summary)
Revenue¥15.2bn2020-10-01 → 2021-09-30dCons.Net sales (5-year summary)
Revenue¥11.9bn2019-10-01 → 2020-09-30dCons.Net sales (5-year summary)
Operating income¥6.4bn2023-10-01 → 2024-09-30Cons.Operating income
Operating income¥7.4bn2022-10-01 → 2023-09-30Cons.Operating income
Ordinary income¥6.4bn2023-10-01 → 2024-09-30Cons.Ordinary income
Ordinary income¥7.5bn2022-10-01 → 2023-09-30Cons.Ordinary income
Ordinary income¥9.8bn2021-10-01 → 2022-09-30dCons.Ordinary income loss (5-year summary)
Ordinary income¥6.6bn2020-10-01 → 2021-09-30dCons.Ordinary income loss (5-year summary)
Ordinary income¥5.1bn2019-10-01 → 2020-09-30dCons.Ordinary income loss (5-year summary)
Profit before tax¥6.5bn2023-10-01 → 2024-09-30Cons.Income before income taxes
Profit before tax¥7.5bn2022-10-01 → 2023-09-30Cons.Income before income taxes
Net income (owners)¥4.5bn2023-10-01 → 2024-09-30Cons.Profit loss attributable to owners of parent
Net income (owners)¥4.2bn2022-10-01 → 2023-09-30Cons.Profit loss attributable to owners of parent
Net income (owners)¥6.8bn2021-10-01 → 2022-09-30dCons.Profit loss attributable to owners of parent (5-year summary)
Net income (owners)¥4.3bn2020-10-01 → 2021-09-30dCons.Profit loss attributable to owners of parent (5-year summary)
Net income (owners)¥3.4bn2019-10-01 → 2020-09-30dCons.Profit loss attributable to owners of parent (5-year summary)
Net income¥4.5bn2023-10-01 → 2024-09-30Cons.Profit loss
Net income¥4.2bn2022-10-01 → 2023-09-30Cons.Profit loss
Total assets¥47.1bnat 2024-09-30Cons.Assets
Total assets¥43.9bnat 2023-09-30Cons.Assets
Total assets¥39.9bnat 2022-09-30dCons.Total assets (5-year summary)
Total assets¥30.8bnat 2021-09-30dCons.Total assets (5-year summary)
Total assets¥24.1bnat 2020-09-30dCons.Total assets (5-year summary)
Total liabilities¥6.7bnat 2024-09-30Cons.Liabilities
Total liabilities¥6.7bnat 2023-09-30Cons.Liabilities
Net assets / equity¥40.4bnat 2024-09-30Cons.Net assets
Net assets / equity¥37.2bnat 2023-09-30Cons.Net assets
Net assets / equity¥32.6bnat 2022-09-30dCons.Net assets
Net assets / equity¥25.8bnat 2021-09-30dCons.Net assets (5-year summary)
Net assets / equity¥20.6bnat 2020-09-30dCons.Net assets (5-year summary)
Cash and deposits¥39.1bnat 2024-09-30Cons.Cash and deposits
Cash and deposits¥39.3bnat 2023-09-30Cons.Cash and deposits
Cash & equivalents¥35.1bnat 2024-09-30Cons.Cash and cash equivalents
Cash & equivalents¥35.3bnat 2023-09-30Cons.Cash and cash equivalents
Cash & equivalents¥31.7bnat 2022-09-30dCons.Cash and cash equivalents
Cash & equivalents¥23.3bnat 2021-09-30dCons.Cash and cash equivalents (5-year summary)
Cash & equivalents¥17.4bnat 2020-09-30dCons.Cash and cash equivalents (5-year summary)
Operating cash flow¥3.8bn2023-10-01 → 2024-09-30Cons.Net cash provided by used in operating activities
Operating cash flow¥4.7bn2022-10-01 → 2023-09-30Cons.Net cash provided by used in operating activities
Operating cash flow¥8.5bn2021-10-01 → 2022-09-30dCons.Net cash provided by used in operating activities (5-year summary)
Operating cash flow¥6.0bn2020-10-01 → 2021-09-30dCons.Net cash provided by used in operating activities (5-year summary)
Operating cash flow¥3.5bn2019-10-01 → 2020-09-30dCons.Net cash provided by used in operating activities (5-year summary)
Investing cash flow−¥2.7bn2023-10-01 → 2024-09-30Cons.Net cash provided by used in investment activities
Investing cash flow−¥1.3bn2022-10-01 → 2023-09-30Cons.Net cash provided by used in investment activities
Investing cash flow−¥92m2021-10-01 → 2022-09-30dCons.Net cash provided by used in investing activities (5-year summary)
Investing cash flow−¥914m2020-10-01 → 2021-09-30dCons.Net cash provided by used in investing activities (5-year summary)
Investing cash flow−¥72m2019-10-01 → 2020-09-30dCons.Net cash provided by used in investing activities (5-year summary)
Financing cash flow−¥1.3bn2023-10-01 → 2024-09-30Cons.Net cash provided by used in financing activities
Financing cash flow¥168m2022-10-01 → 2023-09-30Cons.Net cash provided by used in financing activities
Financing cash flow−¥12m2021-10-01 → 2022-09-30dCons.Net cash provided by used in financing activities (5-year summary)
Financing cash flow¥798m2020-10-01 → 2021-09-30dCons.Net cash provided by used in financing activities (5-year summary)
EPS (basic)¥140.582023-10-01 → 2024-09-30Cons.Basic earnings loss per share (5-year summary)
EPS (basic)¥133.172022-10-01 → 2023-09-30Cons.Basic earnings loss per share (5-year summary)
EPS (basic)¥214.212021-10-01 → 2022-09-30dCons.Basic earnings loss per share (5-year summary)
EPS (basic)¥136.652020-10-01 → 2021-09-30dCons.Basic earnings loss per share (5-year summary)
EPS (basic)¥109.182019-10-01 → 2020-09-30dCons.Basic earnings loss per share (5-year summary)
EPS (diluted)¥138.642023-10-01 → 2024-09-30Cons.Diluted earnings per share (5-year summary)
EPS (diluted)¥130.42022-10-01 → 2023-09-30Cons.Diluted earnings per share (5-year summary)
EPS (diluted)¥208.932021-10-01 → 2022-09-30dCons.Diluted earnings per share (5-year summary)
EPS (diluted)¥132.252020-10-01 → 2021-09-30dCons.Diluted earnings per share (5-year summary)
EPS (diluted)¥105.092019-10-01 → 2020-09-30dCons.Diluted earnings per share (5-year summary)
Net assets per share¥1,257.84at 2024-09-30Cons.Net assets per share (5-year summary)
Net assets per share¥1,152.19at 2023-09-30Cons.Net assets per share (5-year summary)
Net assets per share¥1,018.67at 2022-09-30dCons.Net assets per share (5-year summary)
Net assets per share¥804.92at 2021-09-30dCons.Net assets per share (5-year summary)
Net assets per share¥655.42at 2020-09-30dCons.Net assets per share (5-year summary)
Equity ratio84.7%at 2024-09-30Cons.Equity to asset ratio (5-year summary)
Equity ratio83.3%at 2023-09-30Cons.Equity to asset ratio (5-year summary)
Equity ratio81.0%at 2022-09-30dCons.Equity to asset ratio (5-year summary)
Equity ratio82.9%at 2021-09-30dCons.Equity to asset ratio (5-year summary)
Equity ratio85.0%at 2020-09-30dCons.Equity to asset ratio (5-year summary)
ROE11.7%2023-10-01 → 2024-09-30Cons.Rate of return on equity (5-year summary)
ROE12.3%2022-10-01 → 2023-09-30Cons.Rate of return on equity (5-year summary)
ROE23.5%2021-10-01 → 2022-09-30dCons.Rate of return on equity (5-year summary)
ROE18.8%2020-10-01 → 2021-09-30dCons.Rate of return on equity (5-year summary)
ROE18.2%2019-10-01 → 2020-09-30dCons.Rate of return on equity (5-year summary)
Employees313at 2024-09-30Cons.Number of employees
Employees270at 2023-09-30Cons.Number of employees
Employees229at 2022-09-30dCons.Number of employees
Employees222at 2021-09-30dCons.Number of employees
Employees199at 2020-09-30dCons.Number of employees
Revenue¥17.3bn2023-10-01 → 2024-09-30StandaloneNet sales
Revenue¥19.7bn2022-10-01 → 2023-09-30StandaloneNet sales
Revenue¥17.8bn2021-10-01 → 2022-09-30dStandaloneNet sales (5-year summary)
Revenue¥13.8bn2020-10-01 → 2021-09-30dStandaloneNet sales (5-year summary)
Revenue¥10.2bn2019-10-01 → 2020-09-30dStandaloneNet sales (5-year summary)
Operating income¥6.5bn2023-10-01 → 2024-09-30StandaloneOperating income
Operating income¥8.3bn2022-10-01 → 2023-09-30StandaloneOperating income
Ordinary income¥6.5bn2023-10-01 → 2024-09-30StandaloneOrdinary income
Ordinary income¥8.2bn2022-10-01 → 2023-09-30StandaloneOrdinary income
Ordinary income¥9.1bn2021-10-01 → 2022-09-30dStandaloneOrdinary income loss (5-year summary)
Ordinary income¥6.9bn2020-10-01 → 2021-09-30dStandaloneOrdinary income loss (5-year summary)
Ordinary income¥5.0bn2019-10-01 → 2020-09-30dStandaloneOrdinary income loss (5-year summary)
Profit before tax¥6.6bn2023-10-01 → 2024-09-30StandaloneIncome before income taxes
Profit before tax¥8.4bn2022-10-01 → 2023-09-30StandaloneIncome before income taxes
Net income¥4.6bn2023-10-01 → 2024-09-30StandaloneProfit loss
Net income¥5.3bn2022-10-01 → 2023-09-30StandaloneProfit loss
Net income¥6.1bn2021-10-01 → 2022-09-30dStandaloneNet income loss (5-year summary)
Net income¥4.7bn2020-10-01 → 2021-09-30dStandaloneNet income loss (5-year summary)
Net income¥3.4bn2019-10-01 → 2020-09-30dStandaloneNet income loss (5-year summary)
Total assets¥47.3bnat 2024-09-30StandaloneAssets
Total assets¥44.1bnat 2023-09-30StandaloneAssets
Total assets¥38.2bnat 2022-09-30dStandaloneTotal assets (5-year summary)
Total assets¥30.5bnat 2021-09-30dStandaloneTotal assets (5-year summary)
Total assets¥23.3bnat 2020-09-30dStandaloneTotal assets (5-year summary)
Total liabilities¥6.0bnat 2024-09-30StandaloneLiabilities
Total liabilities¥6.3bnat 2023-09-30StandaloneLiabilities
Net assets / equity¥41.2bnat 2024-09-30StandaloneNet assets
Net assets / equity¥37.8bnat 2023-09-30StandaloneNet assets
Net assets / equity¥32.2bnat 2022-09-30dStandaloneNet assets
Net assets / equity¥26.0bnat 2021-09-30dStandaloneNet assets (5-year summary)
Net assets / equity¥20.5bnat 2020-09-30dStandaloneNet assets (5-year summary)
Cash and deposits¥37.0bnat 2024-09-30StandaloneCash and deposits
Cash and deposits¥37.6bnat 2023-09-30StandaloneCash and deposits
EPS (basic)¥144.852023-10-01 → 2024-09-30StandaloneBasic earnings loss per share (5-year summary)
EPS (basic)¥168.542022-10-01 → 2023-09-30StandaloneBasic earnings loss per share (5-year summary)
EPS (basic)¥193.42021-10-01 → 2022-09-30dStandaloneBasic earnings loss per share (5-year summary)
EPS (basic)¥147.742020-10-01 → 2021-09-30dStandaloneBasic earnings loss per share (5-year summary)
EPS (basic)¥107.382019-10-01 → 2020-09-30dStandaloneBasic earnings loss per share (5-year summary)
EPS (diluted)¥142.862023-10-01 → 2024-09-30StandaloneDiluted earnings per share (5-year summary)
EPS (diluted)¥165.032022-10-01 → 2023-09-30StandaloneDiluted earnings per share (5-year summary)
EPS (diluted)¥188.642021-10-01 → 2022-09-30dStandaloneDiluted earnings per share (5-year summary)
EPS (diluted)¥142.982020-10-01 → 2021-09-30dStandaloneDiluted earnings per share (5-year summary)
EPS (diluted)¥103.362019-10-01 → 2020-09-30dStandaloneDiluted earnings per share (5-year summary)
Dividend per share¥402023-10-01 → 2024-09-30StandaloneDividend paid per share (5-year summary)
Dividend per share¥402022-10-01 → 2023-09-30StandaloneDividend paid per share (5-year summary)
Net assets per share¥1,283.71at 2024-09-30StandaloneNet assets per share (5-year summary)
Net assets per share¥1,173.73at 2023-09-30StandaloneNet assets per share (5-year summary)
Net assets per share¥1,004.85at 2022-09-30dStandaloneNet assets per share (5-year summary)
Net assets per share¥811.24at 2021-09-30dStandaloneNet assets per share (5-year summary)
Net assets per share¥650.63at 2020-09-30dStandaloneNet assets per share (5-year summary)
Equity ratio86.3%at 2024-09-30StandaloneEquity to asset ratio (5-year summary)
Equity ratio84.5%at 2023-09-30StandaloneEquity to asset ratio (5-year summary)
Equity ratio83.4%at 2022-09-30dStandaloneEquity to asset ratio (5-year summary)
Equity ratio84.3%at 2021-09-30dStandaloneEquity to asset ratio (5-year summary)
Equity ratio87.0%at 2020-09-30dStandaloneEquity to asset ratio (5-year summary)
ROE11.8%2023-10-01 → 2024-09-30StandaloneRate of return on equity (5-year summary)
ROE15.5%2022-10-01 → 2023-09-30StandaloneRate of return on equity (5-year summary)
ROE21.3%2021-10-01 → 2022-09-30dStandaloneRate of return on equity (5-year summary)
ROE20.3%2020-10-01 → 2021-09-30dStandaloneRate of return on equity (5-year summary)
ROE18.0%2019-10-01 → 2020-09-30dStandaloneRate of return on equity (5-year summary)
Shares issued31,759,000at 2024-09-30StandaloneTotal number of issued shares (5-year summary)
Shares issued31,759,000at 2023-09-30StandaloneTotal number of issued shares (5-year summary)
Shares issued31,729,000at 2022-09-30dStandaloneTotal number of issued shares (5-year summary)
Shares issued31,717,000at 2021-09-30dStandaloneTotal number of issued shares (5-year summary)
Shares issued31,210,000at 2020-09-30dStandaloneTotal number of issued shares (5-year summary)
Employees244at 2024-09-30StandaloneNumber of employees
Employees206at 2023-09-30StandaloneNumber of employees
Employees159at 2022-09-30dStandaloneNumber of employees
Employees150at 2021-09-30dStandaloneNumber of employees
Employees122at 2020-09-30dStandaloneNumber of employees

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.

All source rows · 1,189
ItemContextValueUnit
Independent auditors report consolidated (text)FilingDateInstantText · Plus
Audit firm1 consolidatedFilingDateInstant
Original text (Japanese)EY新日本有限責任監査法人
Cpa1 audit firm1 consolidatedFilingDateInstant
Original text (Japanese)千  足 幸  男
Cpa2 audit firm1 consolidatedFilingDateInstant
Original text (Japanese)山  口    学
Key audit matters consolidated (text)FilingDateInstantText · Plus
Overview kam consolidated (text)FilingDateInstantText · Plus
Short description kam consolidatedFilingDateInstant_Row1Member
Original text (Japanese)売上高(M&A仲介及びアドバイザリー業務に係る報酬)の実在性及び期間帰属
Description including reason kam consolidated (text)FilingDateInstant_Row1MemberText · Plus
Reference kam consolidatedFilingDateInstant_Row1Member
Original text (Japanese)注記事項(連結財務諸表作成のための基本となる重要な事項)3.会計方針に関する事項(4)重要な収益及び費用の計上基準
Auditors response kam consolidated (text)FilingDateInstant_Row1MemberText · Plus
Short description kam consolidatedFilingDateInstant_Row2Member
Original text (Japanese)㈱レコフに係るのれんの評価
Description including reason kam consolidated (text)FilingDateInstant_Row2MemberText · Plus
Reference kam consolidatedFilingDateInstant_Row2MemberText · Plus
Auditors response kam consolidated (text)FilingDateInstant_Row2MemberText · Plus
Other information consolidated (text)FilingDateInstantText · Plus
Fee related information consolidated (text)FilingDateInstantText · Plus
Independent auditors report non consolidated (text)FilingDateInstantText · Plus
Audit firm1 non consolidatedFilingDateInstant
Original text (Japanese)EY新日本有限責任監査法人
Cpa1 audit firm1 non consolidatedFilingDateInstant
Original text (Japanese)千  足 幸  男
Cpa2 audit firm1 non consolidatedFilingDateInstant
Original text (Japanese)山  口    学
Key audit matters non consolidated (text)FilingDateInstantText · Plus
Overview kam non consolidated (text)FilingDateInstantText · Plus
Short description kam non consolidatedFilingDateInstant_Row1Member
Original text (Japanese)売上高(M&A仲介及びアドバイザリー業務に係る報酬)の実在性及び期間帰属
Same as kam for consolidated fskam non consolidated (text)FilingDateInstant_Row1MemberText · Plus
Reference kam non consolidatedFilingDateInstant_Row1Member
Original text (Japanese)注記事項(重要な会計方針)4.重要な収益及び費用の計上基準
Other information non consolidated (text)FilingDateInstantText · Plus
Fee related information non consolidated (text)FilingDateInstantText · Plus
Number of submissionFilingDateInstant2
Net sales (5-year summary)Prior4YearDuration11871202000JPY
Net sales (5-year summary)Prior3YearDuration15161059000JPY
Net sales (5-year summary)Prior2YearDuration20706403000JPY
Net sales (5-year summary)Prior1YearDuration20851370000JPY
Net sales (5-year summary)CurrentYearDuration19166533000JPY
Ordinary income loss (5-year summary)Prior4YearDuration5050808000JPY
Ordinary income loss (5-year summary)Prior3YearDuration6588025000JPY
Ordinary income loss (5-year summary)Prior2YearDuration9766176000JPY
Ordinary income loss (5-year summary)Prior1YearDuration7470851000JPY
Ordinary income loss (5-year summary)CurrentYearDuration6380639000JPY
Profit loss attributable to owners of parent (5-year summary)Prior4YearDuration3407409000JPY
Profit loss attributable to owners of parent (5-year summary)Prior3YearDuration4311810000JPY
Profit loss attributable to owners of parent (5-year summary)Prior2YearDuration6794777000JPY
Profit loss attributable to owners of parent (5-year summary)Prior1YearDuration4225876000JPY
Profit loss attributable to owners of parent (5-year summary)CurrentYearDuration4464468000JPY
Comprehensive income (5-year summary)Prior4YearDuration3406633000JPY
Comprehensive income (5-year summary)Prior3YearDuration4311929000JPY
Comprehensive income (5-year summary)Prior2YearDuration6799858000JPY
Comprehensive income (5-year summary)Prior1YearDuration4226022000JPY
Comprehensive income (5-year summary)CurrentYearDuration4625636000JPY
Net assets (5-year summary)Prior4YearInstant20632048000JPY
Net assets (5-year summary)Prior3YearInstant25841908000JPY

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 · 24 of 24 passed
balance sheet identityconsolidated 2023-09-30pass rounding
balance sheet identityconsolidated 2024-09-30pass rounding
balance sheet identitynon_consolidated 2023-09-30pass
balance sheet identitynon_consolidated 2024-09-30pass rounding
dei present pass
period resolution pass
statement vs summary · net assetsconsolidated 2022-09-30pass
statement vs summary · net assetsconsolidated 2023-09-30pass
statement vs summary · net assetsconsolidated 2024-09-30pass
statement vs summary · net assetsnon_consolidated 2022-09-30pass
statement vs summary · net assetsnon_consolidated 2023-09-30pass
statement vs summary · net assetsnon_consolidated 2024-09-30pass
statement vs summary · net income attributable to parentconsolidated 2022-10-01/2023-09-30pass
statement vs summary · net income attributable to parentconsolidated 2023-10-01/2024-09-30pass
statement vs summary · operating cash flowconsolidated 2022-10-01/2023-09-30pass
statement vs summary · operating cash flowconsolidated 2023-10-01/2024-09-30pass
statement vs summary · revenueconsolidated 2022-10-01/2023-09-30pass
statement vs summary · revenueconsolidated 2023-10-01/2024-09-30pass
statement vs summary · revenuenon_consolidated 2022-10-01/2023-09-30pass
statement vs summary · revenuenon_consolidated 2023-10-01/2024-09-30pass
statement vs summary · total assetsconsolidated 2023-09-30pass
statement vs summary · total assetsconsolidated 2024-09-30pass
statement vs summary · total assetsnon_consolidated 2023-09-30pass
statement vs summary · total assetsnon_consolidated 2024-09-30pass