Ｄ＆Ｍカンパニー Research Memo（6）：F&Iサービスが順調、C&Brサービスは大型物販案件により増収（3）

2024年12月12日 15:36:00
マネー
FISCO
コメント

D&Mカンパニーは2025年5月期第1四半期末において、総資産が前期末比90百万円減少して8,701百万円となりました。主な原因は、現金及び預金が292百万円増加し、売掛金が130百万円増加した一方で、買取債権が566百万円減少したことによります。負債合計は6,741百万円で、主に短期借入金の減少により779百万円減少しました。純資産は1,959百万円と688百万円増加し、上場に伴う新株式発行や当期純利益の増加が寄与しました。その結果、自己資本比率は22.5%、流動比率は140.1%となり、財務の安定性が向上しました。

*15:36JST Ｄ＆Ｍカンパニー Research Memo（6）：F&Iサービスが順調、C&Brサービスは大型物販案件により増収（3） ■D&M カンパニー<189a>の業績動向

3. 財務状況
2025年5月期第1四半期末において、総資産は8,701百万円と前期末比90百万円減少した。主な要因は、現金及び預金の増加292百万円、売掛金の増加130百万円、買取債権の減少566百万円による。負債合計は6,741百万円と同779百万円減少した。主な要因は、買掛金の増加114百万円、短期借入金の減少1,020百万円、長期借入金の増加79百万円による。純資産合計は1,959百万円と同688百万円増加した。主に上場に伴う新株式発行により資本金及び資本準備金がそれぞれ317百万円増加したほか、当期純利益の計上による利益剰余金の増加52百万円による。

これらの結果、2025年5月期第1四半期末の自己資本比率は22.5%（前期末比8.1ポイント増）、流動比率は140.1%（同16.0ポイント増）となった。上場に伴い627百万円を資金調達して短期借入金を圧縮したことで、自己資本比率や流動比率が上昇し、財務面の安定性が増した。

（執筆：フィスコアナリスト　村瀬智一）

＜HN＞

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