JP7492097B1 - Financial analysis system, financial analysis method and program - Google Patents

Abstract

[Problem] To be able to judge the financial status according to the actual condition of an entity when conducting a financial analysis of the entity. [Solution] A financial analysis system 100 comprises an acquisition unit 3 that acquires information on the business overview of the entity, a processing unit 4 that acquires an amount related to profits and an amount of executive compensation related to the representative based on the information on the business overview acquired by the acquisition unit 3, adds the amount of executive compensation related to the representative to the amount related to the entity's profits, and calculates the profit amount after the addition, and an output unit 5 that outputs the results calculated by the processing unit, and the information on the business overview of the entity includes at least one of a corporate business overview explanation, a financial statement, a trial balance, a detailed account item breakdown, or an accounting book. [Selected Figure] Figure 1

Description

The present invention relates to a financial analysis system, a financial analysis method, and a program.

Systems and programs are known that provide support for financial analysis based on information on business overviews such as operating profit and sales (see, for example, Patent Document 1).

This type of system can provide financial advice by generating graphs and presenting various indicators regarding profitability, safety, etc. based on sales growth rate, operating profit margin, etc.

JP 2003-203150 A

Incidentally, for example, operating profit or loss (operating income) is calculated by net sales - cost of sales - selling and general administrative expenses, but selling and administrative expenses include personnel expenses, including executive compensation. Executive compensation also includes the compensation of the representative. When reporting information about the business overview, a business entity may set a high compensation for the representative, for example, in order to save on taxes.

As such, conventional financial analysis systems provide advice based on financial information obtained directly from information on the business entity's business overview, and therefore may not be able to accurately determine whether the entity's profits, assets, etc. are on an upward or downward trend based on its actual circumstances.

The present invention aims to provide a financial analysis system, a financial analysis method, and a program that can determine the financial situation of a business entity based on its actual circumstances when conducting a financial analysis of the entity.

The financial analysis system of one embodiment of the present invention includes an acquisition unit that acquires information related to the business overview of an entity, a processing unit that acquires an amount related to profits and an amount of executive compensation related to the representative based on the information related to the business overview acquired by the acquisition unit, adds the amount of executive compensation related to the representative to the amount related to the business entity's profits, and calculates the profit amount after the addition, and an output unit that outputs the result calculated by the processing unit, and the information related to the business overview of the entity includes at least one of a corporate business overview statement, a financial statement, a trial balance sheet, a detailed account item breakdown, or an accounting book.

The financial analysis system of one aspect of the present invention includes an acquisition unit that acquires information related to the business overview of an entity, a processing unit that acquires the total amount of assets and the amount of accounts that are claims against the representative based on the information related to the business overview acquired by the acquisition unit, subtracts the amount of accounts that are claims against the representative from the total amount of assets, and calculates the amount of assets after subtraction, and an output unit that outputs the results calculated by the processing unit, and the information related to the business overview of the entity includes at least one of a corporate business overview statement, a financial statement, a trial balance, a detailed account item breakdown, or an accounting book.

The financial analysis system of one aspect of the present invention includes an acquisition unit that acquires information related to the business overview of an entity, a processing unit that acquires the total amount of liabilities and the amount of items that are owed to the representative based on the information related to the business overview acquired by the acquisition unit, subtracts the amount of items that are owed to the representative from the total amount of liabilities, and calculates the amount of liabilities after subtraction, and an output unit that outputs the result calculated by the processing unit, and the information related to the business overview of the entity includes at least one of a corporate business overview statement, a financial statement, a trial balance, a detailed account item breakdown, or an accounting book.

The system includes an acquisition unit that acquires information on the business overview of the business entity, a processing unit that acquires the total amount of the net assets section and the amount of borrowing from the representative based on the information on the business overview acquired by the acquisition unit, adds the amount of borrowing from the representative to the total amount of the net assets section, and calculates the net assets amount after the addition, and an output unit that outputs the result calculated by the processing unit, and the information on the business overview of the business entity includes at least one of a corporate business overview explanation, a financial statement, a trial balance, a detailed account item breakdown, or an accounting book.

In addition, one aspect of the financial analysis method according to the present invention is a financial analysis method executed by a financial analysis system, and includes an acquisition step of acquiring information related to an entity's business overview, a processing step of acquiring an amount related to profits and an amount of executive compensation related to the representative based on the information related to the business overview acquired by the acquisition step, adding the amount of executive compensation related to the representative to the amount related to profits, and calculating the profit amount after the addition, and an output step of outputting the result calculated by the processing step, and the information related to the entity's business overview includes at least one of a corporate business overview statement, a financial statement, a trial balance, a detailed account item breakdown, or an accounting book.

In addition, one aspect of the financial analysis method according to the present invention is a financial analysis method executed by a financial analysis system, comprising: an acquisition step of acquiring information on the business overview of an entity; a processing step of acquiring the total amount of assets and the amount of accounts that are claims against the representative based on the information on the business overview acquired by the acquisition step, subtracting the amount of accounts that are claims against the representative from the total amount of assets to calculate the amount of assets after subtraction; and an output step of outputting the result calculated by the processing step, wherein the information on the business overview of the entity includes at least one of a corporate business overview statement, a financial statement, a trial balance, a detailed account item breakdown, or accounting books.

In addition, one aspect of the financial analysis method according to the present invention is a financial analysis method executed by a financial analysis system, and includes an acquisition step of acquiring information on the business overview of an entity, a processing step of acquiring the total amount of the liability section and the amount of the items that are debts to the representative based on the information on the business overview acquired by the acquisition step, subtracting the amount of the items that are debts to the representative from the total amount of the liability section to calculate the amount of debt after subtraction, and an output step of outputting the result calculated by the processing step, and the information on the business overview of the entity includes at least one of a corporate business overview statement, a financial statement, a trial balance, a detailed account item breakdown, or an accounting book.

Moreover, one aspect of the financial analysis method according to the present invention is a financial analysis method executed by a financial analysis system, comprising: an acquisition step of acquiring information relating to an entity's business overview; a processing step of acquiring a total amount of the net assets section and an amount related to borrowing from the representative based on the information relating to the business overview acquired by the acquisition step, adding the amount related to the borrowing from the representative to the total amount of the net assets section to calculate the net assets after the addition; and an output step of outputting the result calculated by the processing step, wherein the information relating to the entity's business overview includes at least one of a corporate business overview statement, a financial statement, a trial balance, an account item breakdown statement, or an accounting book.
A program according to one aspect of the present invention is a program for causing a processor to execute each step of the above-described financial analysis method.

The financial analysis system, method, and program of the present invention have the advantage that, when conducting a financial analysis of a business entity, the financial situation of the business entity can be determined according to the actual situation.

1 is a system configuration diagram of a financial analysis system according to an embodiment. FIG. 2 is a block diagram of a user terminal in the financial analysis system according to the embodiment. FIG. 2 is a block diagram of a management terminal in the financial analysis system according to the embodiment. This is a schematic diagram of a corporate business overview statement. 11 is a screen diagram showing a display example of a display screen of a comparison function with other companies in the financial analysis system according to the embodiment. FIG. 11 is a screen diagram showing a display example of a display screen of a comparison function with other companies in the financial analysis system according to the embodiment. FIG. 11 is a screen diagram showing a display example of a display screen of a comparison function with other companies in the financial analysis system according to the embodiment. FIG. 11 is a screen diagram showing a display example of a display screen of a comparison function with other companies in the financial analysis system according to the embodiment. FIG. 11 is a screen diagram showing a display example of a display screen of a comparison function with other companies in the financial analysis system according to the embodiment. FIG. 11 is a screen diagram showing a display example of a display screen of a comparison function with other companies in the financial analysis system according to the embodiment. FIG. 11 is a screen diagram showing a display example of a display screen of a comparison function with other companies in the financial analysis system according to the embodiment. FIG. 11 is a screen diagram showing a display example of a display screen of a comparison function with other companies in the financial analysis system according to the embodiment. FIG. 11 is a screen diagram showing a display example of a display screen of a comparison function with other companies in the financial analysis system according to the embodiment. FIG. 11 is a screen diagram showing an example of a display screen of a company comparison function in the financial analysis system according to the embodiment. FIG. 11 is a screen diagram showing an example of a display screen of a company comparison function in the financial analysis system according to the embodiment. FIG. 11 is a screen diagram showing an example of a display screen of a company comparison function in the financial analysis system according to the embodiment. FIG. 11 is a screen diagram showing a display example of a display screen of a management function in the financial analysis system according to the embodiment. FIG. 1 is a flowchart of an acquisition step in a financial analysis system according to an embodiment. 11 is a flowchart of a comparison function with other companies and a comparison function with one's own company in the financial analysis system according to the embodiment. 11 is a flowchart of a management function in the financial analysis system according to the embodiment. 13 is a flowchart of a comparison function with other companies in the financial analysis system according to the embodiment. 13 is a flowchart of a company comparison function in the financial analysis system according to the embodiment. 11 is a flowchart of a management function in the financial analysis system according to the embodiment.

<Embodiment>

The financial analysis system 100 according to this embodiment is a system that can analyze the financial situation of a target business entity and present information related to management. As shown in FIG. 1, the financial analysis system 100 includes a plurality of user terminals 1 owned by the business entity, a management server 2 (sometimes called a "financial analysis device" or "server device"), and a database system 7.

In the following description, when multiple user terminals 1 are to be distinguished from one another, they will be described as "first user terminal 1a," "second user terminal 1b," etc., and when each of multiple user terminals 1 is to be referred to, they will simply be described as "user terminal 1" or "each user terminal 1."

In this specification, "business entity" refers to an entity that conducts business. There are no particular limitations on the type of "business entity," and examples include joint-stock companies, limited liability companies, general partnerships, limited liability partnerships, general incorporated associations, specified non-profit organizations (NPOs), sole proprietorships, and partnerships. There are no particular limitations on the size of the business entity, and it may be any size, such as a large company, a medium-sized company, or a small company.

In the financial analysis system 100 according to this embodiment, information on the business overview of the target entity is acquired, and based on this information, information on management indicators and financial information is calculated, and a "comparison with other companies function" and a "company comparison function" can be executed. Furthermore, in the financial analysis system 100, the user can use the "comparison with other companies function" and the "company comparison function" to provide advice and consulting to the target entity, while also executing a function (called a "management function") to share the information on the business overview of the target entity, and the management indicators and financial information used here among multiple user terminals 1.

The "Comparison with other companies function" is a function that calculates management index values for each business entity from financial information about the target business entity and financial information about other companies, and uses the calculated index values to present a comparison between the company and other companies. The "Comparison with other companies function" is a function that extracts necessary information from information about the business overview of the target business entity, adds or subtracts the company's financial situation and the amount of compensation for the representative, and presents a comparison with the financial situation according to the actual situation. The "Management function" is a function that registers, for example, information about the business overview, management index values, financial information, etc. for each business entity, makes it viewable on multiple user terminals 1, and also shares information so that information entered from each user terminal 1 can be viewed on other user terminals 1. The "Comparison with other companies function", "Management function", and "Comparison with other companies function" will be explained in detail later.

The financial analysis system 100 according to this embodiment is mainly configured as a computer system having one or more processors and one or more memories. The financial analysis method according to this embodiment is used on the computer system (financial analysis system 100). In other words, the financial analysis method can also be embodied as a program. The program according to this embodiment is a program for causing one or more processors to execute the financial analysis method according to this embodiment.
(Configuration of financial analysis system 100)
The financial analysis system 100, the financial analysis method, and the program according to this embodiment will be described in detail below.

As described above, the financial analysis system 100 according to this embodiment includes a plurality of user terminals 1, a management server 2, and a database system 7. As shown in FIG. 1, the plurality of user terminals 1, the management server 2, and the database system 7 are connected to each other via a network so that data communication is possible. The network is not particularly limited, and examples thereof include the Internet, a dedicated communication line (e.g., a CATV (Community Antenna Television) line), a mobile communication network (including base stations, etc.), a gateway, etc., or a combination of these. Furthermore, the connection between the network and the terminal devices may be either wired communication or wireless communication.
(User terminal 1)

The user terminal 1 is a communication terminal device used by a user of the financial analysis system 100 according to this embodiment. Using the user terminal 1, the user can present information about management to the target business entity. There are no particular limitations on the user terminal 1, and examples of the user terminal 1 include smartphones, tablet terminals, PDAs (Personal Digital Assistants), mobile phones, notebook PCs (Personal Computers), desktop PCs, and wearable terminals such as smart watches and smart glasses. As shown in FIG. 2, the user terminal 1 includes a communication unit 11, a processing unit 12, an input unit 13, and a display unit 14.

The communication unit 11 connects the user terminal 1 to the network directly or indirectly via another network or a repeater, etc. The communication unit 11 has a communication function with the management server 2 connected to the network. This allows the user terminal 1 to communicate with other user terminals 1, the management server 2, and the database system 7 connected to the network.

The input unit 13 inputs data and control signals from the user terminal 1 to the financial analysis system 100. The input unit 13 is, for example, a user interface. The user interface includes, for example, a touch panel display, and can accept user operations and display information to the user. In this embodiment, the user interface is a touch panel display, but is not limited to this, and may have input devices such as a keyboard, a pointing device, a mechanical switch, and a gesture sensor. The user interface may also have an audio input/output unit such as a microphone, and a camera.

The processing unit 12 executes the overall processing of the user terminal 1. The processing unit 12 is realized by a processor that executes various processes according to programs stored in the storage. Examples of the processor include a CPU (Central Processing Unit), an MPU (Micro Processing Unit), a GPU (Graphics Processing Unit), and a microprocessor.

The display unit 14 outputs the processing result obtained by the processing unit 12. Examples of the display unit 14 include a touch panel, a touch display, a liquid crystal display, a head mounted display, a projector, a hologram, projection mapping, a speaker, and a printer.
(Management Server 2)

The management server 2 is a server device that provides the services of the financial analysis system 100 to a plurality of user terminals 1. As shown in Fig. 3, the management server 2 includes an acquisition unit 3, a processing unit 4, an output unit 5, and a communication unit 6. In this embodiment, as described above, the management server 2 is mainly configured as a computer system (here, a server device) having one or more processors and one or more memories. The acquisition unit 3, the processing unit 4, and the output unit 5 are realized by one or more processors executing programs.
(Acquisition Unit 3)

The acquisition unit 3 is a part that acquires information related to the business overview. The information related to the business overview acquired by the acquisition unit 3 is stored in the database system 7. The information related to the business overview in this embodiment is acquired from a corporate business overview statement, a financial statement, a trial balance sheet, a detailed account item breakdown statement, or an accounting book. The case of a corporate business overview statement will be explained below.

As shown in Figure 4, the corporate business overview statement includes information such as the entity's sales 81 (amount in the "Sales (revenue) amount" column), cost of sales 82 (amount in the "Cost of sales (revenue)" column), selling and general administrative expenses 83 (amount in the "Of selling and administrative expenses" column), operating profit/loss 84, assets 85 (amount in the "Total assets (total liabilities + total net assets)" column), liabilities 86 (amount in the "Total liabilities (total assets - total net assets)" column), compensation for representative 87 (amount in the "10. Amount of compensation, etc. for representative" column), and net assets 88 (amount in the "Total net assets (total assets - total liabilities)" column).

The acquisition unit 3 acquires information on the business overview from the contents of the corporate business overview description, and records the information on the business overview in the database system 7 in association with the name of the business entity. However, the information on the business overview is not limited to being acquired from the corporate business overview description, and may be acquired, for example, from a securities report in the case of a listed company, or from the Corporate Enterprise Statistics Survey, which is a compilation of statistical data published by government ministries and agencies.

The acquisition unit 3 can acquire information related to the business overview by, for example, executing OCR (Optical Character Recognition) processing on image data obtained by scanning the corporate business overview description using a terminal device connected to the management server 2. There are no particular limitations on the terminal device connected to the management server 2, and examples of the terminal device connected to the management server 2 include a scanner device, a multi-copy machine, a user terminal 1 equipped with a camera, a facsimile, and a multi-function printer. In addition, when the information related to the business overview is recorded in a CSV file, an Excel file, a PDF file, XML, or other data format, the acquisition unit 3 may acquire data directly from these files.

The acquisition unit 3 may also acquire information on the business overview using an API (Application Programming Interface) of an external service that provides information on the business overview. For example, the acquisition unit 3 can acquire information on the business overview using an API that discloses a securities report on the Web or an API that discloses the results of a corporate enterprise statistics survey.
(Processing Unit 4)

The processing unit 4 executes the overall processing of the management server 2. As shown in FIG. 3, the processing unit 4 includes an index calculation unit 41, a profit calculation unit 42, an asset calculation unit 43, a liability calculation unit 44, a net asset calculation unit 45, and a shared unit 46. In FIG. 3, the index calculation unit 41, the profit calculation unit 42, the asset calculation unit 43, the liability calculation unit 44, the net asset calculation unit 45, and the shared unit 46 do not represent physical configurations, but rather represent functions realized by the processing unit 4.

The processing unit 4 can calculate the index value related to management from the information related to the business overview acquired by the acquisition unit 3. The calculation of the index value related to management can be executed by the index calculation unit 41.
(Index Calculation Unit 41)

The index calculation unit 41 calculates management index values for each specified period from the information on the business overview acquired by the acquisition unit 3. Management index values refer to numerical values that are expressed from sales, cost of sales, selling and administrative expenses, etc., to make it easier to grasp the situation regarding management, finance, and/or accounting. Examples of index values include sales operating profit margin, sales labor cost ratio, total capital operating profit margin, total capital turnover ratio, liquidity ratio on hand, cash conversion cycle, monthly loan sales ratio, current ratio, liquidity ratio, equity ratio, accounts receivable turnover period, inventory turnover period, and accounts payable turnover period. In this specification, "selling and administrative expenses" refers to selling expenses and general administrative expenses, i.e., "selling and administrative expenses."

The operating profit margin is an index value that shows the ratio of operating profit to sales. It is possible to judge whether a target business entity is operating in the black or not by using the operating profit margin. The operating profit margin can be calculated as follows: Operating profit margin (%) = operating profit / sales x 100. It can also be calculated as operating profit = sales - cost of sales - selling and general administrative expenses.

The labor cost to sales ratio is an index value that shows the ratio of labor costs to sales. The labor cost to sales ratio can be used to determine whether labor costs are high compared to the profits of an entity. The labor cost to sales ratio can be calculated as follows: Labor cost to sales ratio (%) = labor costs ÷ sales x 100. Labor costs can also be calculated as: executive compensation + employee salaries + labor costs.

Return on capital is an index value that shows the ratio of operating profit to total capital. It is possible to determine whether invested capital is being used efficiently to generate revenue by using the return on capital. Return on capital can be calculated as follows: Return on capital (%) = Operating profit ÷ Total capital × 100.

Total capital turnover is an index value that shows the degree of effective capital utilization. It is possible to judge how efficiently total capital has generated sales by using the total capital turnover. Total capital turnover can be calculated as follows: Total capital turnover (turnover) = sales ÷ total capital.

The liquidity ratio is an index value showing short-term payment ability, and is an index value showing the ratio of liquid assets to sales. The liquidity ratio can be used to determine how many months a company will be able to continue making payments if sales are assumed to be zero. The liquidity ratio can be calculated as follows: Liquidity ratio (%) = (cash deposits + securities) ÷ sales x 100.

The cash conversion cycle is an index value that shows the number of days from purchase to collection of cash. It is possible to judge whether a company's cash flow is good or not by using the cash conversion cycle. The cash conversion cycle can be calculated as follows: Cash conversion cycle = accounts receivable turnover days + inventory turnover days - accounts payable turnover days.

The monthly debt sales ratio is an index value that shows how many times the debt is compared to monthly sales. The monthly debt sales ratio can be used to determine whether the debt is too large and whether there is sufficient capacity to repay the debt. The monthly debt sales ratio can be calculated as follows: Monthly debt sales ratio (times) = debt ÷ average monthly sales.

The quick ratio is an indicator that shows the ratio of current assets, such as cash and securities, to current liabilities that are due for repayment within a short period of time. The quick ratio can be used to judge an entity's ability to repay short-term debt. The quick ratio can be calculated as follows: Quick ratio (%) = quick assets ÷ current liabilities × 100.

The liquidity ratio is an index value that shows the ratio of current assets to current liabilities. The liquidity ratio can be used to judge an entity's short-term (within one year) safety (ability to make payments). The liquidity ratio can be calculated as follows: Liquidity ratio (%) = current assets ÷ current liabilities x 100.

The equity ratio is an index value that shows the ratio of equity to total capital. The equity ratio can be used to determine whether a company's financial soundness is high or low. The equity ratio can be calculated as follows: Equity ratio (%) = Net assets ÷ Total capital × 100.

The accounts receivable turnover period is an index value that shows the ratio of sales to accounts receivable. The accounts receivable turnover period can be used to determine whether accounts receivable are being collected efficiently. The accounts receivable turnover period can be calculated as follows: Accounts receivable turnover period (days) = accounts receivable ÷ sales x 365 (days)

The inventory turnover period is an indicator that shows the ratio of inventory to cost of sales. It can be used to measure how long it takes for inventory owned by a business entity to be sold. The inventory turnover period can be calculated as follows: Inventory turnover period (days) = Inventory ÷ Cost of sales × 365 (days).

The payables turnover period is an indicator of the period from when goods are purchased until accounts payable or bills payable are settled. The payables turnover period can be used to determine whether a business partner's cash flow is appropriate. The payables turnover period can be calculated as follows: Payables turnover period (days) = payables / cost of sales x 365 (days).

In this way, the index calculation unit 41 according to this embodiment can calculate various types of index values, but the above examples are merely illustrative and the unit may be configured to calculate other index values.

The index calculation unit 41 calculates an index value related to management for each predetermined period. The "predetermined period" here means a period required to calculate an index value, and may be determined appropriately according to the index value, or may be selected arbitrarily by the user. Examples of the predetermined period include three months, six months, and one year. For example, when calculating the operating profit margin on sales, if three months is selected as the predetermined period, the index calculation unit 41 can calculate three-month operating profit ÷ three-month sales × 100 every three months for one year or more (preferably for multiple years). The index value calculated by the index calculation unit 41 is stored in the database of the database system 7.
(Profit amount calculation unit 42)

The profit calculation unit 42 calculates the profit amount by adding the amount of "remuneration" in the "Amount of remuneration etc. related to the representative" column to the operating profit and loss of the business entity acquired by the acquisition unit 3 (hereinafter, sometimes referred to as "profit amount after adding representative's remuneration"). By looking at the profit amount after adding representative's remuneration, the user can properly judge whether the operating profit and loss is increasing or decreasing according to the actual situation of the business entity. Here, "operating profit and loss of the business entity acquired by the acquisition unit 3" means the amount before the amount added or subtracted by the processing unit 4 is calculated, and does not only indicate the specific amount written in the corporate business overview description, but may also use an amount calculated from other amounts written in the corporate business overview description.

Here, "operating profit and loss" can be calculated using the "operating profit and loss" column in the Corporate Business Overview Statement, but it can also be calculated by taking sales revenue - cost of sales - selling and general administrative expenses. In this specification, "operating profit and loss" is sometimes called "operating profit" when it is profitable, and "operating loss" when it is a loss, so it may be referred to as "operating profit" or "operating loss." "Operating loss" may be shown by showing "operating profit" as a negative number.

Selling and administrative expenses include personnel expenses, including executive compensation. Executive compensation also includes the compensation of the representative. When reporting information on the business overview, a business entity may set a high compensation for the representative in order to save on taxes. This is because a higher compensation for the representative results in higher selling and administrative expenses, which results in a smaller operating profit. For this reason, simply looking at the operating profit may not accurately determine whether the profit according to the actual situation of the business entity is on an upward or downward trend. Therefore, the profit calculation unit 42 makes it possible to evaluate the profit according to the actual situation by calculating the profit amount by adding the compensation for the representative to the operating profit and loss of the business entity.

In this embodiment, the "Remuneration" item in the "10. Amount of Remuneration, etc., for Representative" column in the Corporate Business Overview Statement is used as the "Remuneration for Representative". This is added to the operating profit (operating profit and loss) to calculate the profit amount after adding the representative's remuneration. However, in the present invention, the amount of remuneration for the representative may be extracted from the account item breakdown attached to the corporate tax return as the "Remuneration for Representative". Also, other items related to the profit and loss for the representative may be used in addition to the "Remuneration" in the "10. Amount of Remuneration, etc., for Representative". For example, rent or interest paid may be used as items related to the profit and loss for the representative.
The amount calculated by the profit amount calculation unit 42 is stored in the database of the database system 7.
(Asset amount calculation unit 43)

The asset amount calculation unit 43 calculates the amount (hereinafter sometimes referred to as "asset amount after excluding the representative's claim amount") obtained by subtracting the amount of the claim against the representative (hereinafter sometimes referred to as "claim amount") from the business entity's asset amount (total assets). By looking at the asset amount after excluding the representative's claim amount, the user can determine the extent of the assets according to the actual situation of the business entity.

Here, "assets" includes the business entity's claims against the representative (e.g., loans, etc.). When the business entity lends money to the representative, the representative is normally obligated to repay the loan, but since the representative may think of the business entity as his or her own, the representative may leave the loan unrepaid. In other words, the amount shown as the asset amount will be higher than the actual asset amount, making it impossible to accurately evaluate the asset amount. Therefore, the asset amount calculation unit 43 makes it possible to evaluate the asset amount according to the actual situation by calculating the amount obtained by subtracting the amount of claims against the representative from the business entity's assets.

In this embodiment, the "claim against the representative" is the sum of the "loan" and "advance payment" in the "10. amount of remuneration, etc. to the representative" column in the corporate business overview statement. This is subtracted from the amount of assets to calculate the amount of assets excluding the amount of claim against the representative. However, in the present invention, the amount of claim against the representative may be extracted from documents such as a loan agreement or a corporate tax return as the "amount of claim against the representative". In addition to the "loan" and "advance payment" in the "10. amount of remuneration, etc. to the representative", items related to claims against the representative may also be used. For example, items related to claims against the representative may include advances, prepayments, and deposits.
The amount calculated by the asset amount calculation unit 43 is stored in the database of the database system 7 .
(Debt amount calculation unit 44)

The debt calculation unit 44 calculates the amount (hereinafter sometimes referred to as "debt amount after excluding representative debt amount") obtained by subtracting the amount of debt to the representative from the debt amount of the business entity. By looking at the debt amount after excluding the representative debt amount, the user can determine what the debt amount is according to the actual situation of the business entity. "Debt amount" here means "debt" as stated in the corporate business overview statement.

Liabilities include loans owed to the representative. A business entity may manage its finances by borrowing from its representative. In this case, the amount shown as liability (debt amount) includes the amount owed to the representative, so for example, there may be cases where the entity is numerically insolvent, but is not insolvent if the loan to the representative is excluded, making it impossible to evaluate the amount of debt in accordance with the actual situation. Therefore, the debt calculation unit 44 calculates the amount of debt of the business entity excluding the amount owed to the representative, making it possible to evaluate the amount of debt in accordance with the actual situation.

In this embodiment, the "amount of debt to the representative" is the sum of the "loan" and "temporary receipt" in the "10. amount of remuneration, etc. to the representative" column in the corporate business overview explanation document. This is subtracted from the amount of debt to calculate the amount of debt after excluding the amount of debt to the representative. However, in the present invention, the amount of debt to the representative may be extracted from documents such as a loan agreement or a corporate tax return as the "amount of debt to the representative". In addition to the "loan" and "temporary receipt" in the "10. amount of remuneration, etc. to the representative", items related to debt to the representative may also be adjusted. For example, items related to debt to the representative may be advance payments or deposits.
The amount calculated by the debt amount calculation unit 44 is stored in the database of the database system 7 .
(Net Asset Amount Calculation Unit 45)

The net asset calculation unit 45 calculates the net asset amount of the business entity plus the loan to the representative (hereinafter, sometimes referred to as the "net asset amount after adding the representative's loan"). By looking at the net asset amount after adding the representative's loan, the user can determine the financial condition of the business entity according to its actual situation, such as whether it is insolvent.

Here, "net assets" refers to the assets of an entity that have no obligation to repay. In other words, net assets are the amount obtained by subtracting the amount of liabilities, which are borrowed capital, from assets (total assets). The amount of net assets does not include loans to the representative, but since loans to the representative are often not repaid, they can be considered equivalent to capital, and so loans to the representative can be included in the net assets so that they can be evaluated.

In this embodiment, the "loan to the representative" is the "loan" in the "10. Amount of remuneration, etc. paid to the representative" column in the Corporate Business Overview Statement. This is added to the net assets to calculate the net assets after adding the representative's loan. Also, in addition to the "loan" in the "10. Amount of remuneration, etc. paid to the representative" column, any item related to the debt to the representative may be used. For example, items related to the debt to the representative may be a provisional receipt, an advance payment, a deposit, etc.
The amount calculated by the net asset amount calculation unit 45 is stored in the database of the database system 7.
(Shared section 46)

The sharing unit 46 allows the database information recorded in the database system 7 to be shared among multiple user terminals 1. For example, information related to the business overview is recorded in the database in association with the business entity. Therefore, even if the first user terminal 1a is used to record information related to the business overview, the information related to the business overview can be shared with the second user terminal 1b. In addition, the database records, from the information related to the business overview, each index value, operating profit (operating profit and loss), profit amount after adding the representative's remuneration, asset amount, asset amount after excluding the representative's credit amount, liability amount, liability amount after excluding the representative's debt amount, net asset amount, and net asset amount after adding the representative's borrowing amount in association with the business entity. Therefore, this information can be synchronized among multiple user terminals 1, and the information can be shared among multiple user terminals 1.

The sharing unit 46 can also share information recorded using the first user terminal 1a (e.g., comments, evaluations, etc. about a business entity) with the second user terminal 1b. This allows information about a business entity to be shared with other users.
(Output Unit 5)

The output unit 5 displays the results of processing by the processing unit 4 (e.g., calculation results, etc.) on the display unit 14 of the user terminal 1. As shown in FIG. 3, the output unit 5 includes an index output unit 51, a profit output unit 52, an asset output unit 53, a liability output unit 54, a net asset output unit 55, and a management screen output unit 56. In FIG. 3, the index output unit 51, the profit output unit 52, the asset output unit 53, the liability output unit 54, the net asset output unit 55, and the management screen output unit 56 do not represent physical configurations, but rather represent functions realized by the output unit 5.

Here, the above-mentioned "other company comparison function" is a function for comparing the target business entity with other companies using index values related to the management of the target business entity. The other company comparison function can be realized by the index output unit 51 of the output unit 5. The "own company comparison function" is a function for comparing the financial status of the target business entity with and without adding or subtracting the representative's remuneration, etc. The own company comparison function can be realized by the profit output unit 52, the asset output unit 53, the liability output unit 54, and the net asset output unit 55. The "management function" is a function for sharing information on the business overview, index values, and financial status of the target business entity among multiple user terminals 1. The management function can be realized by the above-mentioned sharing unit 46 and management screen output unit 56.
(Index Output Unit 51)

The index output unit 51 displays the calculation results by the index calculation unit 41 on the display unit 14 of the user terminal 1. The index output unit 51 displays a graph based on the index value for the time (period) calculated by the index calculation unit 41.

Here, Figs. 5 to 13 show an example of the display screen 9a on the display unit 14 output by the index output unit 51. As a graph, the index output unit 51 displays a line graph with the horizontal axis representing time (period) and the vertical axis representing the index value, as shown in Fig. 5 etc. Here, a display screen showing the on-hand liquidity ratio as an example of an index value is shown and explained.

The index output unit 51 first displays a graph area 91 with the index value on the vertical axis and time on the horizontal axis. At this time, a threshold value of the evaluation criterion may be displayed according to the index value. In this embodiment, the threshold value of the evaluation criterion is displayed as "excellent" when it is 200% or more, and as "improved" when it is 100% or less.

The index output unit 51 displays a graph for each of the index values for the target business entity as "our company", the average value for small and medium-sized companies in the field to which the business entity belongs as "small and medium-sized companies", and the average value for large companies in the field to which the business entity belongs as "large companies". Note that the index values for small and medium-sized companies and large companies use the survey results from the Corporate Enterprise Statistics Survey. Here, published average values are used, but it is also possible to obtain information on the business overview of specific competitors and use the calculated index values from this.

As shown in FIG. 5, the index output unit 51 displays a graph area 91, and then displays a line graph of the target business entity on the graph area 91, as shown in FIG. 6 and subsequent figures. The line graph may be displayed in its entirety at once, but the index output unit 51 according to this embodiment displays the index values against time in succession along the horizontal axis to display the line graph. This makes the line graph easier for the user to understand, and the user can easily understand the index values.

As shown in Figures 5 and 6, an icon 92 is displayed at the position of the index value (400% or more) corresponding to the one year period from April 2015 to March 2016 for the target business entity, for example, and the icon 92 is moved linearly toward the position of the index value (0%) corresponding to the one year period from April 2016 to March 2017, with the movement trajectory being displayed as a graph. Similarly, as shown in Figures 7 and 8, 2018, 2019, ... are displayed continuously along the horizontal axis up to 2022.

The term "continuous display" here means that the icon 92 is displayed without interruption along the horizontal axis. Therefore, when displaying the graph, it does not matter whether the icon 92 moves without stopping or pauses. In this embodiment, the icon 92 moves from one end of the horizontal axis to the other end (i.e., from March 2016 to March 2022) without stopping, but the icon 92 temporarily stopping for each fiscal year also falls under the category of continuous display.

Next, as shown in Figures 8 to 10, for the icon 92 of a small or medium-sized company displayed at the position corresponding to 2016 (220%), the index values are displayed consecutively along the horizontal axis.

Then, as shown in Figures 11 to 13, for the icon 92 of a large company displayed at the position corresponding to 2016 (120%), the index values are displayed consecutively along the horizontal axis.

This allows users to visually grasp the changes in index values for the target business entities, small and medium-sized companies, and large companies, making it easy to understand the process of change and the degree of growth of the business entities.

In this embodiment, the indicator output unit 51 displays the graph area 91, and then displays the business entities, small and medium-sized companies, and large companies in that order. However, for example, after displaying the graph area 91, the business entities, small and medium-sized companies, and large companies may be displayed consecutively along the horizontal axis at the same time.

The index output unit 51 can clearly indicate which index value each line graph represents by displaying an icon 92 at the end of the horizontal axis of the line graph. The diagram displayed in the icon 92 may be changed by the user as appropriate, or an image such as a photograph may be used. For financial information, a bar graph is displayed as a graph, but other graphs such as a pie chart, band graph, or histogram may also be used. On the display screen, below the graph area, a table is displayed showing the sales revenue, operating profit (or profit amount after adding representative compensation), and the ratio of operating profit to sales for the fiscal year corresponding to the graph.

The display screen has tabs for "Financial Statement" and "No Representative's Compensation." When "Financial Statement" is selected, the operating profit and loss (operating profit) acquired by the acquisition unit 3 is displayed. When "No Representative's Compensation" is selected, the amount obtained by adding the representative's compensation to the amount of the operating profit and loss (operating profit) (hereinafter sometimes referred to as "profit amount after adding the representative's compensation") is displayed. Figure 14 shows the display screen when "No Representative's Compensation" is selected, and the profit amount after adding the representative's compensation is displayed in the "Operating Profit" item. In the graph, sales are shown in a light-colored graph, and operating profit or profit amount after adding the representative's compensation is shown in a dark-colored graph. For each graph, the height from the horizontal axis to the top indicates the amount.

In this manner, in this embodiment, the display screen 9b uses tabs at the top to switch between the operating profit/loss (operating profit) acquired by the acquisition unit 3 and the profit amount after adding the representative's remuneration. This allows the user to compare the operating profit/loss (operating profit) acquired by the acquisition unit 3 with the profit amount after adding the representative's remuneration and evaluate the profit amount, including the representative's remuneration, according to the actual situation of the business entity.
(Asset Amount Output Unit 53, Liability Amount Output Unit 54)

The asset amount output unit 53 displays the calculation results by the asset amount calculation unit 43 on the display unit 14 of the user terminal 1. In addition, the liability amount output unit 54 displays the calculation results by the liability amount calculation unit 44 on the display unit 14 of the user terminal 1. The asset amount output unit 53 and the liability amount output unit 54 display graphs based on the results calculated by the asset amount calculation unit 43 and the liability amount calculation unit 44.

Here, FIG. 15 shows an example of the display screen 9c output by the asset amount output unit 53 and the liability amount output unit 54. The graph displays a bar graph with the horizontal axis representing the period and the vertical axis representing the amount. In this embodiment, the amount of claim (representative claim amount; written as "claim amount" in FIG. 15) is shown above the reference horizontal axis, and the amount of debt (representative debt amount; written as "debt amount" in FIG. 15) is shown below, and the amount of claim and debt to the representative can be displayed on one screen. However, in the present invention, the amount of claim and the amount of debt may be displayed on separate screens. Below the graph area on the display screen 9c, the amount of claim, the amount of debt, and the difference between the amount of claim and the amount of debt for the year corresponding to the graph are displayed in a table.

On the display screen 9c, the amount of the claim against the representative is displayed as the representative claim amount, and the amount of the debt against the representative is displayed as the representative debt amount. And the difference between the representative claim amount and the representative debt amount is displayed as the difference.

The representative's credits and debts may not be settled, and any increase or decrease in these amounts may have a significant impact on the business. For this reason, the display screen 9c allows the user to check the increase or decrease in these amounts in chronological order.
(Net Asset Amount Output Unit 55)

The net asset amount output unit 55 displays the calculation results by the net asset amount calculation unit 45 on the display unit 14 of the user terminal 1. The net asset amount output unit 55 displays a graph based on the results calculated by the net asset amount calculation unit 45.

Here, FIG. 16 illustrates an example of the display screen 9d output by the net asset output unit 55. The graph displays a bar graph with the horizontal axis representing the period and the vertical axis representing the amount. In this embodiment, when each graph extends downward from the reference horizontal axis (the line marked "Insolvency"), it can be evaluated as "Insolvency," and when each graph extends upward from the reference horizontal axis (the line marked "Capital"), it can be evaluated as having a higher net asset amount. Note that in the graph area, the line corresponding to the entity's capital is marked as "Capital."

The display screen 9d has tabs for "Financial Statement" and "Including Representative's Loan." When "Financial Statement" is selected, the net asset value of the business entity acquired by the acquisition unit 3 is displayed. When "Including Representative's Loan" is selected, the net asset value after adding the representative's loan is displayed. Figure 16 shows the display screen 9d with "Including Representative's Loan" selected.

In this embodiment, the display screen 9d can be switched between displaying the net asset amount excluding the loan to the representative and the net asset amount after adding the loan to the representative by using the tabs at the top. Therefore, the user can evaluate the net asset amount according to the actual situation of the business entity by comparing the net asset amount acquired by the acquisition unit 3 with the asset amount after adding the loan to the representative.
(Management Screen Output Unit 56)

The management screen output unit 56 displays the information shared by the sharing unit 46 on the display unit 14, collectively for each business entity. Hereinafter, a mode in which information on the business entity's management indicators calculated by the indicator calculation unit 41 and information on the business entity's revenues calculated by at least one of the profit calculation unit 42, the asset calculation unit 43, the liability calculation unit 44, and the net asset calculation unit 45 are displayed is referred to as a first mode. A mode in which the management screen output unit 56 displays the display screen 9e is referred to as a second mode.

Here, FIG. 17 illustrates an example of a display screen 9e output by the management screen output unit 56. The display screen 9e shows an example of a screen for registering information about a business entity in a database from the first user terminal 1a.

Display screen 9e displays the business entity's corporate information (e.g., the age of the representative, the average age of employees, etc.), the company's evaluation (e.g., a five-point scale based on the user's subjective opinion), an estimate of surplus funds, the possibility of closing the deal (e.g., a scale from A to E based on the user's subjective opinion), and comments about the entity. The user uses first user terminal 1a to input information about the entity. Also, the user uses first user terminal 1a to input information about the business overview. The information input through display screen 9e is also shared with second user terminal 1b by sharing unit 46. That is, management screen output unit 56 can display information about the business overview on first user terminal 1a and second user terminal 1b.

For example, as shown in FIG. 17, the following can be displayed as an evaluation of a company: importance index, safety index, profitability index, and capital efficiency index. The importance index is an index that indicates the importance to the user. The safety index is an index that indicates the level of financial safety. The profitability index is an index that indicates the level of profitability. The capital efficiency index is an index that indicates the level of efficiency in collecting funds. All are shown on a 5-point scale, with 1 being the lowest, 5 being the highest, and 3 being the average.

For example, in terms of the possibility of closing a deal, each user shares their impression of the target business entity by rating it as A: extremely likely, B: highly likely, C: neither likely nor unlikely, D: unlikely, or E: extremely unlikely.
The display screen 9e also has a comment field. By entering information in the comment field, it is possible to share information specific to a business entity.

When executing the second mode, the processing unit 4 performs authentication to determine whether the operation is performed by a user authorized to use the second mode. Examples of authentication include a login ID and password, biometric authentication, and two-step authentication that issues an authentication code. Examples of biometric authentication include fingerprint authentication, face authentication, voice authentication, vein authentication, and iris authentication. Note that authentication may be performed using only a password.

By using these management screens to share information related to business entities among multiple user terminals, multiple users can effectively utilize a wide variety of information in their sales activities.
(Communication Unit 6)

The communication unit 6 connects the management server 2 to the network directly or indirectly via another network or a repeater, etc. The communication unit 6 has a communication function with the user terminal 1 connected to the network and the database system 7. This allows the management server 2 to communicate with the user terminal 1 connected to the network and the database system 7.
(Database System 7)

The database system 7 stores a database. The database system 7 may be realized by a server. The database stores information on the business overview and index values calculated by the index calculation unit 41 in association with the business entity. As described above, the database also stores each index value, operating profit, profit amount after adding the representative's remuneration, asset amount, asset amount after excluding the representative's credit amount, liability amount, liability amount after excluding the representative's debt amount, net asset amount, and net asset amount after adding the representative's borrowings in association with the business entity.

The database also records information about business entities, such as contact information for the business entity (address, telephone number, etc.), email address of the business entity's person in charge, website address, past transaction information (transaction history, transaction amount, estimated amount, discount amount, etc.), industry, annual turnover, capital, age of representative, average age of employees, location of interview, etc.
(flowchart)

An example of the operation of the financial analysis system 100 according to this embodiment will be described using a flowchart. The financial analysis system 100 according to this embodiment executes an acquisition step of acquiring information related to the business overview, a processing step of executing processing based on the information related to the business overview, and an output step of displaying the results of the processing step (this method is sometimes referred to as a "financial analysis method").

As an example of an acquisition step, a flowchart for acquiring information on an entity's business overview is shown in FIG. 18. First, the management server 2 requests that the business overview description be read, for example, using the user terminal 1 (ST1). At this time, the management server 2 specifies the import method for the corporate business overview description (ST2). Examples of the import method include photo data captured using the camera of the user terminal 1, text data, etc.

The management server 2 performs OCR processing on the imported business overview description (ST3). The management server 2 then stores the contents of the business overview description in the database (ST4).

The user uses the user terminal 1 to check the information on the business overview of the business entity, and if there is anything that needs to be corrected, the user uses the user terminal 1 to make the corrections (ST5). When the corrections are made using the user terminal 1, the management server 2 updates the contents of the database for the parts that have been corrected. This allows the financial analysis system 100 to obtain information on the business overview.
Next, an example of the other company comparison function and the company comparison function using processing steps and display steps will be described with reference to FIG.

As shown in FIG. 19, the user uses the user terminal 1 to display the management screen of the business entity and display information on the business entity's business overview (ST11). In this state, when the user executes, for example, a function to compare other companies (ST12), the management server 2 references information on the business overview of the business entity to be executed using the function to compare other companies from the database and calculates index values related to the business entity's management (ST13). The management server 2 then displays graphs of index values, etc. on the display unit 14 of the user terminal 1. The user checks the display screen displayed on the user terminal 1 (ST14).

In FIG. 19, "analysis information" refers to at least one of the processing results by the index calculation unit 41, the processing results by the profit calculation unit 42, the processing results by the asset calculation unit 43, the processing results by the liability calculation unit 44, and the processing results by the net asset calculation unit 45.

Figure 21 shows a sequence diagram of the other company comparison function. As shown in Figure 21, in order to execute the other company comparison function, information on the business overview of an entity other than the target entity is acquired in advance and registered in a database. Then, when a user executes the other company comparison function using the user terminal 1, as described above, the management server 2 refers to information on the business overview of the entity to be executed using the other company comparison function from the database, and calculates an index value related to the management of the entity. Then, a graph is displayed on the user terminal 1.

Figure 22 shows a sequence diagram of the company comparison function. As shown in Figure 22, when a user executes the company comparison function using the user terminal 1, the management server 2 generates "first display information" and "second display information" and displays them on the user terminal 1. Here, the "first display information" refers to any of the sales amount acquired by the acquisition unit 3, the operating profit acquired by the acquisition unit 3, the assets acquired by the acquisition unit 3, the liabilities acquired by the acquisition unit 3, and the net assets acquired by the acquisition unit 3. The "second display information" refers to any of the profit amount after adding the representative's remuneration, the assets amount after excluding the representative's credit amount, the liabilities amount after excluding the representative's debt amount, and the net assets amount after adding the representative's borrowing amount. Next, an example of the processing of the management function by the sharing unit 46 and the management screen output unit 56 will be described using Figures 20 and 23.

When a user uses the user terminal 1 to display the management screen (ST21), the management server 2 generates list data of information regarding the business overview of multiple business entities (ST22). The management server 2 displays a list on the user terminal 1 based on the generated list data (ST23). Based on the displayed information, the user can input specific conditions according to their purpose and rearrange the display of multiple business entities (this is sometimes called "sort display"), and can check information about the business entities based on the displayed information.

In addition, while the above example shows the management screen output unit 56 performing list display and sort display in response to user operations, for example, the user may input desired conditions and perform aggregate display to display a list of business entities that meet the conditions. Also, after performing aggregate display, sort display may be performed.

In this way, the financial analysis system 100 according to this embodiment is used to combine the company comparison function, the other company comparison function, and the management function. For example, assume that an insurance sales representative owns a user terminal 1 (first user terminal 1a; sometimes referred to as the "sales representative terminal"), and the sales representative's superior owns another user terminal 1 (second user terminal 1b; sometimes referred to as the "superior terminal"). In this case, the sales representative can use the first user terminal 1a to perform a company diagnosis for the person in charge of the business entity, and execute the first mode to obtain information on the company's financial status and asset status while performing the company diagnosis. That is, when performing a company diagnosis for the person in charge of the business entity, the sales representative can input information on the business overview using the first user terminal 1a, and present a graph (at least one of Figures 5 to 16) showing management index values and profit amounts with the representative's remuneration, etc., to provide the person in charge of the business entity with useful information according to the actual situation.

On the other hand, when the business entity's representative is not looking at the display, the sales representative can run the second mode at hand to check information such as the business entity's surplus, the representative's age, the average age of employees, the company's evaluation, the possibility of closing a deal, annual sales, and capital, and can make decisions such as, for example, making aggressive sales pitches to companies with large surpluses or selling insurance according to the representative's age or the average age of employees.

Furthermore, if the manager of the sales representative executes the second mode using the second user terminal 1b, the manager can share the information of multiple business entities entered by multiple sales representatives. Furthermore, by executing aggregate display, list display, sort display, etc., the desired information can be obtained efficiently.
<Modification>

The above embodiment is merely one of the various embodiments of the present disclosure. Various modifications of the embodiment may be made depending on the design, etc., as long as the object of the present disclosure can be achieved. Below, modifications of the embodiment are listed. The modifications described below may be applied in appropriate combination.

In the above embodiment, the information regarding the business overview was explained using the information obtained from the corporate business overview statement as an example, but as mentioned above, information obtained from securities reports, corporate enterprise statistics surveys, financial statements, and tax returns may also be used.

It is not essential for the financial analysis system 100 that the multiple functions in the financial analysis system 100 according to the above embodiment are concentrated in one housing. The components of the financial analysis system 100 may be distributed across multiple housings. At least some of the functions of the financial analysis system 100 may be realized by the cloud (cloud computing) or the like, or may be distributed across the cloud and edges. The cloud may be on the Internet or on-premise.
In addition, in the embodiment, the management server 2 and the database system 7 may be integrated into one housing.

In the financial analysis system 100 according to the embodiment described above, the business overview of a single business entity is used as the business overview of the target business entity. However, an amount obtained by combining the business overviews of two or more business entities may be used instead of a single amount. For example, an amount obtained by combining the business overview of a first business entity and the business overview of a second business entity may be used. This allows the first business entity to accurately grasp the financial information after the business acquisition when the first business entity acquires the first business entity.

Furthermore, when a first business entity acquires a second business entity, the first business entity can use the combined amount of the business overview of the first business entity and the business overview of the second business entity to grasp the business overview of the acquired entity after the acquisition, and can use this as a basis for making a decision about the acquisition.

The business overview of the second business entity may be acquired, for example, through the acquisition unit 3. That is, the user acquires the business overview of the first business entity through the acquisition unit 3, and then acquires the business overview of the second business entity. The processing unit 4 then adds up the business overview of the first business entity and the business overview of the second business entity. The user may then use the amount after the addition to utilize each of the above-mentioned functions.
<Modification 2>

In the above embodiment, the information regarding the business overview recorded in the database system is information obtained from a corporate business overview statement, but it may also be information obtained from a financial statement, trial balance, account item breakdown statement, or accounting books.
The information in the financial statement includes, for example, a balance sheet, a profit and loss statement, a breakdown of selling, general and administrative expenses, and a statement of changes in shareholders' equity.

A trial balance does not contain any information equivalent to the statement of changes in shareholders' equity in the financial statement, but it does contain information equivalent to the balance sheet, income statement, and selling, general and administrative expenses breakdown in the financial statement.
An account item breakdown statement is a document that lists the specific contents and amounts of the account items listed on the balance sheet, income statement, and selling, general and administrative expenses breakdown.

Accounting books include information from main and subsidiary ledgers. Main ledgers include information from the diary, journal, and general ledger. Subsidiary ledgers include information from the customer ledger, supplier ledger, cash book, deposit book, expense ledger, and fixed asset ledger.

The acquisition unit 3 acquires an amount related to profits (for example, the amount of operating profit (operating loss)) based on at least one of the information in a corporate business overview statement, financial statement, trial balance, account item breakdown statement, or accounting ledger.
In the case of a corporate business overview statement, the acquisition unit 3 acquires the amount stated in the "operating profit and loss" column as the amount relating to profit, as described above.

In the case of a financial statement, the acquisition unit 3 acquires the amount stated in the "operating profit amount" (operating loss amount) in the profit and loss statement of the financial statement as the amount related to profit. Note that since the financial statement is free-form, it also includes a description equivalent to "operating profit amount."

The processing unit 4 may also calculate the amount related to profit using the amounts stated in the balance sheet, profit and loss statement, sales and general administrative expense breakdown, and statement of changes in shareholders' equity included in the financial statement, and the acquisition unit 3 may acquire the calculated amount related to profit.

In the case of a trial balance, the acquisition unit 3 acquires the amount in the trial balance that corresponds to the "operating profit amount" (operating loss amount) in the profit and loss statement of the financial statement as the amount related to profit. Note that since the trial balance is free-form, it also includes the description equivalent to the "operating profit amount."

The processing unit 4 may also calculate the amount related to profits using the amounts listed in the trial balance that correspond to the balance sheet, profit and loss statement, selling and general administrative expenses breakdown, and statement of changes in shareholders' equity in the financial statement, and the acquisition unit 3 may acquire the calculated amount related to profits.

In the case of an account item breakdown statement or accounting book, the processing unit 4 may calculate the amount related to profit using the amounts of the items listed in the account item breakdown statement or accounting book, and the acquisition unit 3 may acquire the calculated amount related to profit.

The acquisition unit 3 acquires the amount of executive compensation for the representative based on at least one of the information in the corporate business overview statement, financial statement, trial balance, account item breakdown statement, or accounting ledger.

In the case of a corporate business overview statement, the acquisition unit 3 acquires the amount stated in the "Remuneration" section of the "Amount of Remuneration, etc. Relevant to the Representative" as the amount of executive remuneration for the representative, as described above.

In the case of a financial statement, the acquisition unit 3 acquires the amount listed in "executive compensation" on the income statement of the financial statement as the amount of executive compensation for the representative. Since the financial statement allows free writing of descriptions, it also includes descriptions equivalent to "executive compensation." More specifically, the income statement includes items for selling, general and administrative expenses. Amounts related to executive compensation may be listed under these selling, general and administrative expenses. In such cases, the acquisition unit 3 acquires the amount related to executive compensation.
Here, in selling, general and administrative expenses, executive compensation is usually listed as the total amount (if there are multiple directors, the combined executive compensation of all directors).

Therefore, when only the representative director is paid executive compensation, the acquisition unit 3 determines that the amount in the executive compensation item is the amount for the representative, and acquires the amount in this executive compensation item as the amount of executive compensation for the representative.

To determine whether only the representative director is paid executive compensation, for example, information from a full historical facts certificate is obtained, and if the representative director is the only director listed there, it is determined that only the representative director (representative) is paid executive compensation.

In addition, the number of directors is recorded in advance in the database system 7, and if there is only one director, it can be determined that only the representative director is receiving executive compensation. As an alternative method, a flag can be stored in the database system 7 indicating whether there is only one director or not.

Selling, general and administrative expense items may be listed in a document separate from the income statement. The separate document is called a selling, general and administrative expense breakdown sheet. The selling, general and administrative expense breakdown sheet includes information on the item of executive compensation and its amount.

In addition, in the sales and general administrative expenses breakdown sheet, executive compensation is usually stated as a total amount (if there are multiple directors, the combined amount of executive compensation for all directors). In that case, if only the representative director is paid executive compensation, the acquisition unit 3 acquires the amount of the executive compensation item as the amount of executive compensation for the representative. The determination of whether only the representative director is paid executive compensation is the same as described above.

The statement of changes in shareholders' equity may include bonuses to directors. Bonuses to directors are usually listed as a total amount (if there are multiple directors, the combined amount of remuneration for all directors).

For this reason, if only the representative director is paid an executive bonus, the acquisition unit 3 determines that the amount of the executive bonus is the amount for the representative, and acquires it as the amount of executive compensation for the representative. Note that the determination of whether only the representative director is paid an executive bonus is the same as described above.
The amount of the executive bonus is added to the amount of executive remuneration, and the acquisition unit 3 acquires the amount of the executive bonus as part of the amount of executive remuneration for the representative.

The account item breakdown statement includes, for example, information on the "Breakdown of executive compensation, allowances, etc. and personnel expenses." The "Breakdown of executive compensation, allowances, etc. and personnel expenses" includes information on the breakdown of executive compensation, allowances, etc. and personnel expenses.

The breakdown of executive compensation and allowances includes, for example, information on duties, name, relationship to representative, address, full-time/part-time, total executive salary, salary for employee duties, salary for non-employee duties, retirement benefits, etc.

The breakdown of executive compensation allowances, etc. includes the name, job title, and amount for each executive. Therefore, the acquisition unit 3 searches for the representative director by job title, and acquires the total amount of the representative director's salary as the amount of executive compensation for the representative. The breakdown of personnel expenses includes information on executive compensation allowances, employee salary allowances, employee wage allowances, etc.

In the personnel expense breakdown, the executive salary is recorded as the total amount (if there are multiple directors, the combined amount of executive compensation for all directors). Therefore, if only the representative director is paid an executive salary, the acquisition unit 3 acquires the amount recorded in the personnel expense breakdown as the amount of executive compensation for the representative. The determination of whether only the representative director is paid executive compensation is made in the same manner as described above.

In the case of a trial balance, the acquisition unit 3 acquires the amount listed in the portion of the trial balance that corresponds to "executive compensation" in the profit and loss statement of the financial statement as the amount of executive compensation for the representative. Note that since trial balances allow free writing, they also include entries that correspond to "executive compensation" in the profit and loss statement of the financial statement. Note that executive compensation is usually recorded as a total amount (if there are multiple directors, the total amount of executive compensation for all directors). In that case, if only the representative director has been paid executive compensation, the acquisition unit 3 acquires the amount of the executive compensation item as the amount of executive compensation for the representative. The determination of whether only the representative director has been paid executive compensation is the same as described above.

In the case of accounting books, the processing unit 4 may calculate the amount of executive compensation for the representative using the amounts of the items recorded in the accounting books, and the acquisition unit 3 may acquire the calculated amount of executive compensation for the representative.

The total amount is recorded in the accounting books (if there are multiple directors, the combined amount of executive compensation for all directors). Therefore, if only the representative director is paid executive compensation, the acquisition unit 3 acquires the amount of the item recorded in the accounting books as the amount of executive compensation for the representative. The determination of whether only the representative director is paid executive compensation is made in the same manner as described above.

The acquisition unit 3 acquires the total amount of assets based on at least one of the information in the corporate business overview statement, financial statement, trial balance, account item breakdown statement, or accounting ledger.
In the case of a corporate business overview statement, as described above, the acquisition unit 3 acquires the amount stated in the "total assets section" as the total amount of the assets section.

In the case of a financial statement, the acquisition unit 3 acquires the amount listed in the "Assets section total" on the balance sheet of the financial statement as the total amount of the assets section. Note that, since financial statements are free to write, they also include descriptions equivalent to the "Assets section total."

In the case of a trial balance, the acquisition unit 3 acquires the amount recorded in the portion of the trial balance that corresponds to the balance sheet of the financial statement as the total amount of the assets section. Note that, because the trial balance is free-form, it also includes an entry equivalent to the "total of assets section."

In the case of an account item breakdown statement or accounting book, the processing unit 4 may use the amounts of the items listed in the account item breakdown statement or accounting book to calculate the total amount of the assets section, and the acquisition unit 3 may acquire the calculated total amount of the assets section.

The acquisition unit 3 acquires the amounts of accounts that are claims against the representative based on at least one of the information in the corporate business overview statement, financial statements, trial balance, account item breakdown statement, or accounting books.

In the case of a corporate business overview statement, the acquisition unit 3 acquires the amounts of "loans" and "advance payments" in the "amount of remuneration, etc. paid to the representative company" stated in the corporate business overview statement as the amounts of accounts that are claims against the representative.

In the case of a financial statement, the acquisition unit 3 acquires, for example, amounts such as "loans," "advance payments," or "advance payments" on the balance sheet of the financial statement as the amounts of accounts that are claims against the representative. Note that, because the financial statement is free to write, it also includes descriptions equivalent to "loans," "advance payments," or "advance payments."

In the case of a trial balance, the acquisition unit 3 acquires, for example, the amounts recorded in the portion of the trial balance that corresponds to the balance sheet of the financial statement as the amounts of the accounts that are claims against the representative. Note that, because the trial balance is free-form, it also includes entries equivalent to "loans," "advance payments," or "payments in advance."

The acquisition unit 3 acquires the total amount of the liability section based on information recorded in at least one of the corporate business overview statement, financial statement, trial balance, account item breakdown statement, or accounting book.

In the case of a corporate business overview statement, as described above, the acquisition unit 3 acquires the amount stated in the "total liabilities section" of the corporate business overview statement as the total amount of the liabilities section.

In the case of financial statements, the acquisition department acquires the amount recorded in the "total liabilities section" of the balance sheet of the financial statements as the total amount of the liabilities section. Note that, since financial statements are free to write, this also includes entries equivalent to the "total liabilities section."

In the case of a trial balance, the acquisition section acquires the amount recorded in the portion of the trial balance that corresponds to the balance sheet of the financial statement as the total amount of the liabilities section. Note that, because trial balances are free-form, this also includes entries equivalent to the "total amount of liabilities section."

In the case of an account item breakdown statement or accounting books, the amount of the items listed in the account item breakdown statement or accounting books may be used to calculate the total amount of the liabilities section and obtain this amount.

The acquisition unit 3 acquires the amount of the account that is a debt to the representative based on at least one of the information in the corporate business overview statement, financial statement, trial balance, account item breakdown statement, or accounting book.

In the case of a corporate business overview statement, the Acquisition Department acquires the amounts of "loans" and "temporary receipts" in the "Amount of remuneration, etc. paid to the representative" stated in the corporate business overview statement as the amounts of the items that are liabilities to the representative.

In the case of a financial statement, the acquisition unit 3 acquires the amounts entered in the "loans," "temporary receipts," and "deposits" on the balance sheet of the financial statement as the amounts of the accounts that are liabilities to the representative. Note that, because the financial statement is free to write, it also includes entries equivalent to "loans," "temporary receipts," and "deposits."

In the case of a trial balance, the acquisition unit 3 acquires the amount recorded in the portion of the trial balance that corresponds to the balance sheet of the financial statement as the amount of the account that is a debt to the representative. Note that, since the trial balance is free-form notation, it also includes descriptions equivalent to "loans,""temporaryreceipts," and "deposits."
In the case of account item breakdown statements or accounting books,

The processing unit 4 may calculate the amount of the item that is a debt to the representative using the amount of the item listed in the account item breakdown statement or accounting book, and the acquisition unit 3 may acquire the calculated amount of the item that is a debt to the representative.

The acquisition unit 3 acquires the total amount of the net assets section based on at least one of the information in the corporate business overview statement, financial statement, trial balance, account item breakdown statement, or accounting ledger.
In the case of a corporate business overview statement, the acquisition unit 3 acquires the amount of the "total net assets section" stated in the corporate business overview statement as the total amount of the net assets section.

In the case of a financial statement, the acquisition unit 3 acquires the amount recorded in the "total net assets" section of the balance sheet of the financial statement as the total amount of the net assets section. Note that since financial statements are free to write, the acquisition unit 3 also acquires the description equivalent to the "total net assets" section.

In the case of a trial balance, the acquisition unit 3 acquires the amount recorded in the portion of the trial balance that corresponds to the balance sheet of the financial statement as the total amount of the net assets section. Note that, because the trial balance is free-form, it also includes an entry equivalent to the "total net assets section."

In the case of an account item breakdown statement or accounting book, the processing unit 4 may calculate the total amount of the net assets section using the amounts of the items listed in the account item breakdown statement or accounting book, and the acquisition unit 3 may acquire the calculated total amount of the net assets section.
The acquisition unit 3 acquires the amount of the loan based on at least one of the information in the corporate business overview statement, financial statement, trial balance, account item breakdown statement, or accounting ledger.

In the case of a corporate business overview statement, the acquisition unit 3 acquires the amount of "loans" in the "amount of remuneration, etc. related to the representative" stated in the corporate business overview statement as the amount related to the loan from the representative.

In the case of a financial statement, the acquisition unit 3 acquires the amount listed in the "Borrowings" column of the balance sheet of the financial statement as the amount related to the loan from the representative. Note that, since the financial statement is free-form, the acquisition unit also acquires the description equivalent to "Borrowings."

In the case of a trial balance, the acquisition unit 3 acquires the amount recorded in the portion of the trial balance that corresponds to the balance sheet of the financial statement as the amount related to the loan from the representative. Note that, since the trial balance is free-form, it also includes entries equivalent to "loans."

In the case of an account item breakdown statement or accounting book, the processing unit 4 may calculate the amount related to the loan from the representative using the amount of the item listed in the account item breakdown statement or accounting book, and the acquisition unit 3 may acquire the calculated amount related to the loan from the representative.

The loan amount usually includes the amount borrowed from persons other than the representative. If there is no person other than the representative director, the acquisition unit 3 determines that the loan is only from the representative director, and acquires the above loan amount as the amount related to the loan from the representative. The determination of whether there is a person other than the representative director is the same as described above.
<Modification 3>

In the above embodiment, the profit is described as operating profit (operating profit and loss), but in this disclosure, the profit may be, for example, gross profit amount, operating profit amount, ordinary profit amount, net income before tax amount, or net income amount.

In the case of the Corporate Business Overview Statement, the gross profit amount is equivalent to the "gross profit (revenue)" listed in the Corporate Business Overview Statement. The operating profit amount is equivalent to the "operating profit/loss" listed in the Corporate Business Overview Statement. There is no corresponding item for the ordinary profit amount in the Corporate Business Overview Statement. The net profit amount before taxes is equivalent to the "profit/loss before taxes" listed in the Corporate Business Overview Statement. There is no corresponding item for the net profit amount in the Corporate Business Overview Statement.

In the case of a financial statement, trial balance, account item breakdown statement, or accounting book, the acquisition unit 3 acquires entries equivalent to gross profit amount, operating profit amount, ordinary profit amount, pretax net profit amount, or net profit amount.

The output unit 5 displays the results of the processing by the processing unit 4 (e.g., calculation results, etc.) on the display unit 14 of the user terminal 1, but it may also output the data before and after the calculation by the processing unit as specified data. The format of the output data may be, for example, a text file, a CSV file, a PDF file, a spreadsheet file, a text file, a presentation file, an image file, a video file, a music file, HTML, or XML.

The output unit 5 may display on the display unit the state before the calculation by the processing unit 4 and the state after the calculation by the processing unit 4, and may display the state before the calculation by the processing unit 4 and the state after the calculation by the processing unit 4 in a switchable manner.

Reference Signs List 100 Financial analysis system 1 User terminal 1a First user terminal 1b Second user terminal 14 Display unit 2 Management server 4 Processing unit 5 Output unit

Claims (12)

An acquisition unit that acquires information regarding the business overview of the business entity;
Based on the information on the business overview acquired by the acquisition unit, an amount of profit and an amount of executive compensation for the representative are acquired;
a processing unit that adds an amount of executive compensation for the representative to the amount of profit and calculates a profit amount after the addition;
and an output unit that outputs the result calculated by the processing unit as a profit amount according to the actual situation of the business entity, including the amount of executive compensation for the representative ;
The information regarding the business overview of the business entity includes at least one of a corporate business overview statement, a financial statement, a trial balance, a statement of accounts, or an accounting book;
Financial analysis system. An acquisition unit that acquires information regarding the business overview of the business entity;
Based on the information on the business overview acquired by the acquisition department, the total amount of the assets section and the amount of the accounts that are claims against the representative are acquired;
a processing unit that subtracts the amount of the account that is a claim against the representative from the total amount of the assets section, and calculates the amount of assets after the subtraction;
an output unit that outputs a result calculated by the processing unit,
The information regarding the business overview of the business entity includes at least one of a corporate business overview statement, a financial statement, a trial balance, a statement of accounts, or an accounting book;
Financial analysis system. An acquisition unit that acquires information regarding the business overview of the business entity;
Based on the information on the business overview acquired by the acquisition unit, the total amount of the liability section and the amount of the items that are debts to the representative are acquired,
a processing unit that subtracts the amount of the debt to the representative from the total amount of the debt section and calculates the debt amount after the subtraction;
an output unit that outputs a result calculated by the processing unit,
The information regarding the business overview of the business entity includes at least one of a corporate business overview statement, a financial statement, a trial balance, a statement of accounts, or an accounting book;
Financial analysis system. An acquisition unit that acquires information regarding the business overview of the business entity;
Based on the information on the business overview acquired by the acquisition department, the total amount of the net assets section and the amount of borrowings from the representative are acquired;
a processing unit that adds the amount of the loan from the representative to the total amount of the net assets section and calculates the net assets amount after the addition;
an output unit that outputs a result calculated by the processing unit,
The information regarding the business overview of the business entity includes at least one of a corporate business overview statement, a financial statement, a trial balance, a statement of accounts, or an accounting book;
Financial analysis system. The output unit outputs a result before the calculation by the processing unit and a result after the calculation by the processing unit.
The financial analysis system according to any one of claims 1 to 4. The output unit displays the result before the calculation by the processing unit and the result after the calculation by the processing unit on a display unit, and outputs the result before the calculation by the processing unit and the result after the calculation by the processing unit in a switchable manner.
The financial analysis system of claim 5 . The profit is any one of gross profit, operating profit, ordinary profit, pretax net profit, or net profit.
The financial analysis system of claim 1 . A financial analysis method executed by a financial analysis system, comprising:
An acquisition step for acquiring information regarding the business overview of the entity;
The acquisition step acquires an amount of profit and an amount of executive compensation for the representative based on the information on the business overview acquired by the acquisition step,
a processing step of adding the amount of executive compensation for the representative to the amount of profit and calculating the profit amount after the addition;
and an output step of outputting the result calculated by the processing step as a profit amount according to the actual situation of the business entity, including the amount of executive compensation for the representative ,
The information regarding the business overview of the business entity includes at least one of a corporate business overview statement, a financial statement, a trial balance, a statement of accounts, or an accounting book;
Financial analysis methods. A financial analysis method executed by a financial analysis system, comprising:
An acquisition step for acquiring information regarding the business overview of the entity;
The acquisition step acquires the total amount of assets and the amount of accounts that are claims against the representative based on the information regarding the business overview acquired by the acquisition step,
a processing step of subtracting the amount of the account that is a claim against the representative from the total amount of the assets section, and calculating the amount of assets after the subtraction;
and an output step of outputting a result calculated by the processing step,
The information regarding the business overview of the business entity includes at least one of a corporate business overview statement, a financial statement, a trial balance, a statement of accounts, or an accounting book;
Financial analysis methods. A financial analysis method executed by a financial analysis system, comprising:
An acquisition step for acquiring information regarding the business overview of the entity;
The acquisition step acquires a total amount of liabilities and an amount of each item that is a debt to the representative based on the information regarding the business overview acquired by the acquisition step,
a processing step of subtracting the amount of the debt to the representative from the total amount of the debt section, and calculating the debt amount after the subtraction;
and an output step of outputting a result calculated by the processing step,
The information regarding the business overview of the business entity includes at least one of a corporate business overview statement, a financial statement, a trial balance, a statement of accounts, or an accounting book;
Financial analysis methods. A financial analysis method executed by a financial analysis system, comprising:
An acquisition step for acquiring information regarding the business overview of the entity;
The acquisition step acquires a total amount of net assets and an amount of borrowings from the representative based on the information on the business overview acquired by the acquisition step,
a processing step of adding the amount of borrowing from the representative to the total amount of the net assets section and calculating the net assets amount after the addition;
and an output step of outputting a result calculated by the processing step,
The information regarding the business overview of the business entity includes at least one of a corporate business overview statement, a financial statement, a trial balance, a statement of accounts, or an accounting book;
Financial analysis methods. A program,
A method for financial analysis comprising the steps of:
program.

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