9928.T

The company maintains a strong liquidity position, with cash and equivalents amounting to ¥16.225 billion, representing 35.76% of total assets. The liquidity_fpt metric indicates a healthy cash buffer, and the current ratio of 1.87 suggests the company can easily cover its short-term liabilities. The debt-to-equity ratio of 0.22 is well below the industry median, indicating a conservative capital structure with limited leverage.

Profitability metrics show the company is performing above the industry median. Return on equity (ROE) of 14.96% and return on assets (ROA) of 9.66% are both strong, reflecting efficient use of equity and assets to generate profit. Operating income of ¥6.293 billion and net income of ¥4.381 billion further support the company's profitability. Gross profit margin of 60.39% is also robust, indicating effective cost control in production and delivery.

The company's revenue is concentrated in its core software and IT services, with no disclosed geographic breakdown. However, the absence of segment or geographic data in the input suggests a lack of diversification in either product lines or regional exposure. This could pose a risk if demand for its software solutions declines in a specific market or sector.

Looking ahead, the company is expected to grow revenue in the current fiscal year, though the exact delta is not provided. Analysts estimate revenue of ¥49 billion for the next period, compared to actual revenue of ¥46.16 billion in the most recent period. The company's capital expenditure of -¥4.718 billion indicates a net outflow, which may be due to investments in infrastructure or R&D. Free cash flow of ¥239 million is modest, suggesting limited flexibility for dividends or share buybacks.

Risk factors are currently low, with no immediate liquidity or dilution flags detected. The company's shares outstanding remain unchanged between basic and diluted, indicating no near-term dilution pressure. However, the absence of disclosed risk factors in the input data means potential risks such as regulatory changes or competitive pressures are not quantified.

Recent events include the release of the latest financial data, which shows a slight underperformance in revenue and EPS compared to analyst estimates. The last actual EPS of ¥146.40 was below the mean estimate of ¥175.40, and actual revenue of ¥46.16 billion was below the mean estimate of ¥49 billion. These discrepancies may signal challenges in meeting market expectations or external pressures affecting performance.