負債合計は前期末比495百万円増加の2,682百万円となった。主に未払法人税等が340百万円増加した。また、純資産合計は同1,196百万円増加の12,891百万円となった。配当金支出が848百万円あった一方で、親会社株主に帰属する当期純利益1,771百万円を計上し、利益剰余金が923百万円増加した。Performance trends of Accel Co., Ltd. (6730)
3. Financial Condition and Management Indicators
Looking at the financial situation at the end of March 2024, total assets increased by ¥1.691 billion compared to the previous period to reach ¥15.574 billion. Current assets saw a decrease of ¥1.193 billion in cash and deposits, while inventory and securities increased by ¥1.695 billion and ¥300 million, respectively. In fixed assets, investment securities increased by ¥833 million due to the acquisition of shares based on the capital business alliance with Celcis.
Total liabilities increased by ¥495 million compared to the previous period to reach ¥2.682 billion. Mainly, corporate taxes payable increased by ¥340 million. Moreover, the total shareholders' equity increased by ¥1.196 billion to reach ¥12.891 billion. While dividends of ¥848 million were paid out, ¥1.771 billion of net income for the current period was recorded as attributable to the parent company shareholders, leading to an increase of ¥923 million in retained earnings.
Looking at business indicators, the self-capital ratio, which indicates safety, is still maintained at 80% or more, and with a debt-free management, cash and investments totaling ¥9.8 billion, it is judged to have extremely high financial soundness. Meanwhile, profitability has also improved, with revenue operating margin of 13.8%, ROE of 14.5%, and ROA of 16.6% all increasing continuously over the past 5 terms. The challenge in the future is to monetize new businesses that continue to invest in advance, but we aim to achieve early monetization while actively promoting M&A/alliance strategies. As potential targets for M&A, companies with a customer base but facing challenges in AI technology, such as Sier and app development companies, are mentioned.
(Written by FISCO guest analyst, Jo Sato)
