負債合計は前期末比126百万円増加の4,873百万円となった。有利子負債が97百万円、退職給付に係る負債が171百万円減少した一方で、未払法人税等が131百万円、未払金が128百万円、未払費用が52百万円増加したことなどによる。純資産合計は同931百万円増加の5,055百万円となった。親会社株主に帰属する当期期純利益の計上及び配当金支出により、利益剰余金が861百万円増加した。■Performance trend of System Support <4396>.
3. Financial Condition and Management Indicators
The financial situation at the end of the fiscal year in June 2024 saw a total asset increase of 1,058 million yen to 9,929 million yen compared to the previous year. In terms of current assets, cash and deposits increased by 684 million yen, and accounts receivable increased by 331 million yen. On the other hand, in terms of fixed assets, security deposits increased by 112 million yen, lease assets decreased by 46 million yen, and goodwill decreased by 29 million yen.
Total liabilities increased by 126 million yen to 4,873 million yen compared to the previous year. Interest-bearing debt decreased by 97 million yen, liabilities related to retirement benefits decreased by 171 million yen, and unpaid corporate taxes increased by 131 million yen, unpaid accounts payable increased by 128 million yen, and accrued expenses increased by 52 million yen, among other factors. Total net assets increased by 931 million yen to 5,055 million yen. Profits retained by the parent company shareholders and dividend payments led to an increase of 861 million yen in retained earnings.
In terms of financial indicators, the self-capital ratio increased from 46.5% at the end of the previous period to 50.9% due to an increase in shareholders' equity. The interest-bearing debt ratio decreased from 24.5% to 18.0%, and net cash (cash and deposits - interest-bearing debt) reached a record high level of 3,341 million yen, indicating a strengthening of the financial foundation along with revenue expansion. In terms of profitability, the operating margin was 7.6%, ROE was 26.7%, and ROA was 18.5%, all maintaining similar levels to the previous year.
(Written by FISCO guest analyst, Jo Sato)
