Financial analysis system, financial analysis method, and program

Abstract

To provide a financial analysis system, financial analysis method, and program that perform information sharing while being used by a plurality of users.SOLUTION: In a financial analysis system comprising a management server 2 communicably connected to a first user terminal and a second user terminal via a network, the management server 2 includes: an acquisition unit 3 that acquires information related to a general situation of business including a sales amount, sales costs, selling, general and administrative expenses, assets, and liabilities of a business entity from the first user terminal; a processing unit 4 that calculates at least one of information related to a management index of the business entity and information related to a profit of the business entity based on the information related to the general situation of business acquired by the acquisition unit 3; and an output unit 5 that displays the calculation result by the processing unit 4 on a display unit 14 of the first user terminal. The output unit 5 is capable of displaying the information related to the general situation of business to the first user terminal and the second user terminal.SELECTED DRAWING: Figure 3

Description

[Technical field]

[0001] The present invention relates to a financial analysis system, a financial analysis method, and a program. [Background technology]

[0002] There are known systems and programs that provide support for financial analysis based on information on business overviews such as operating profits and sales (see, for example, Patent Document 1).

[0003] 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. [Prior art documents] [Patent documents]

[0004] [Patent Document 1] JP 2003-203150 A Summary of the Invention [Problem to be solved by the invention]

[0005] However, even if one were to try to utilize such a financial analysis system in sales activities, there was no system that allowed multiple users to use the system and share information. An object of the present invention is to provide a financial analysis system, a financial analysis method, and a program that can be used by a plurality of users to share information. [Means for solving the problem]

[0006] One embodiment of the financial analysis system of the present invention is a financial analysis system comprising a server device communicatively connected to a first terminal and a second terminal, the server device comprising: an acquisition unit that acquires information regarding an entity's business overview, including sales revenue, cost of sales, selling and general administrative expenses, assets, and liabilities, from the first terminal; a processing unit that calculates at least one of information regarding the entity's management indicators and information regarding the entity's profits based on the information regarding the business overview acquired by the acquisition unit; and an output unit that displays the calculation results by the processing unit on a display unit of the first terminal, and the output unit is capable of displaying the information regarding the business overview on the first terminal and the second terminal.

[0007] In addition, in the financial analysis system, in the above-mentioned aspect, it is preferable that the output unit is capable of displaying at least one of information regarding the business entity's management indicators calculated by the processing unit and information regarding the business entity's profits on the first terminal and the second terminal.

[0008] In addition, in the financial analysis system, in the above-mentioned aspect, the processing unit is capable of executing a first mode in which at least one of information regarding the business entity's management indicators and information regarding the business entity's profits is displayed, and a second mode different from the first mode in which information regarding the business overview is displayed, and it is preferable that when executing the second mode, the processing unit performs authentication to determine whether the operation is performed by a specific user.

[0009] In addition, in the financial analysis system, in the above-mentioned aspect, it is preferable that the server device stores information regarding the business overview of a plurality of business entities, the output unit is capable of displaying information regarding the business overview of the selected business entity on the first terminal in response to a selection by a user using the first terminal, and the output unit is capable of performing at least one of an aggregated display, a list display, and a sorted display of the information regarding the business overview of the plurality of business entities in response to an operation by a user using the second terminal.

[0010] A financial analysis method of one embodiment of the present invention includes an acquisition step of acquiring information regarding an overview of a business entity, including sales revenue, cost of sales, selling and general administrative expenses, assets, and liabilities, from a first terminal; a processing step of calculating at least one of information regarding the business entity's management indicators and information regarding the business entity's profits based on the information regarding the business overview acquired by the acquisition step; and an output step of displaying the calculation results by the processing step on a display unit of the first terminal, wherein the output step makes it possible to display the information regarding the business overview on the first terminal and a second terminal other than the first terminal. 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. Effect of the Invention

[0011] The financial analysis system, the financial analysis method, and the program according to the above aspects of the present invention have an advantage in that they can be used by a plurality of users to share information. [Brief description of the drawings]

[0012] [Figure 1] 1 is a system configuration diagram of a financial analysis system according to an embodiment. [Diagram 2] FIG. 2 is a block diagram of a user terminal in the financial analysis system according to the embodiment. [Diagram 3] FIG. 2 is a block diagram of a management terminal in the financial analysis system according to the embodiment. [Figure 4] This is a schematic diagram of a corporate business overview statement. [Diagram 5] 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. [Figure 6] 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. [Figure 7] 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. [Figure 8]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. [Figure 9] 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. [Figure 10] 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. [Figure 11] 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. [Figure 12] 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. [Figure 13] 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. [Figure 14] 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. [Figure 15] 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. [Figure 16] 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. [Figure 17] 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. [Figure 18] 1 is a flowchart of an acquisition step in a financial analysis system according to an embodiment. [Figure 19] 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. [Figure 20] 11 is a flowchart of a management function in the financial analysis system according to the embodiment. [Figure 21] 13 is a flowchart of a comparison function with other companies in the financial analysis system according to the embodiment. [Figure 22]13 is a flowchart of a company comparison function in the financial analysis system according to the embodiment. [Diagram 23] 11 is a flowchart of a management function in the financial analysis system according to the embodiment. DETAILED DESCRIPTION OF THE PREFERRED EMBODIMENTS

[0013] <Embodiment>

[0014] 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 a "server device"), and a database system 7.

[0015] In the following description, when distinguishing between multiple user terminals 1, they will be described as a "first user terminal 1a," a "second user terminal 1b," etc., and when referring to each of multiple user terminals 1, they will be simply described as a "user terminal 1" or "each user terminal 1."

[0016] In this specification, the term "business entity" refers to an entity that conducts business. There are no particular limitations on the type of "business entity," and examples of such entities include joint-stock companies, limited liability companies, 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.

[0017] The financial analysis system 100 according to this embodiment can obtain information on the business overview of the target business entity, calculate management-related index values ​​and financial information based on this information, and execute a "comparison with other companies function" and a "company comparison function." 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 business entity, while also executing a function (called a "management function") to share the information on the business overview of the target business entity, management-related index values, and financial information used here among multiple user terminals 1.

[0018] The "Comparison function" is a function that calculates management indicators for each business entity from financial information of the target business entity and financial information of other businesses, and uses the calculated indicators to present a comparison between the company and other businesses. The "Comparison function" is a function that extracts necessary information from information on the business overview of the target business entity, adds or subtracts the company's financial status and the amount of remuneration for the representative, and presents a comparison with the financial status according to the actual situation. The "Management function" is a function that registers, for example, information on the business overview, management indicators, financial information, etc. for each business entity, makes it possible to view it 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 function", "Comparison function", and "Management function" will be explained in detail later.

[0019] 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.

[0020] 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)

[0021] 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 on management to the target business entity. There are no particular limitations on the user terminal 1, and examples of the user terminal 1 include a smartphone, a tablet terminal, a PDA (Personal Digital Assistant), a mobile phone, a notebook PC (Personal Computer), a desktop PC, a smart watch, a wearable terminal such as smart glasses, and the like. 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.

[0022] 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.

[0023] 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 a voice input / output unit such as a microphone, and a camera.

[0024] 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 storage. Examples of the processor include a CPU (Central Processing Unit), an MPU (Micro Processing Unit), a GPU (Graphics Processing Unit), and a microprocessor.

[0025] 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)

[0026] 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 part 3)

[0027] The acquisition unit 3 is a part that acquires information on the business overview. The information on the business overview acquired by the acquisition unit 3 is stored in the database system 7. The information on the business overview according to this embodiment is acquired from the corporate business overview description. As shown in FIG. 4, the corporate business overview description includes information such as the business entity's sales 81 (amount in the "Sales (revenue) amount" column), sales cost 82 (amount in the "Sales (revenue) cost" column), selling and general administrative expenses 83 (amount in the "Of selling and administrative expenses" column), operating profit and loss 84, assets 85 (amount in the "Assets total (liabilities total + net assets total)" column), liabilities 86 (amount in the "Liabilities total (assets total - net assets total)" column, compensation for the representative 87 (amount in the "10. Amount of compensation, etc. for the representative" column), and net assets 88 (amount in the "Net assets total (assets total - liabilities total)" column).

[0028] 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 association with the name of the business entity in the database system 7. 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.

[0029] 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 by 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. Furthermore, when the information related to the business overview is recorded in a CSV file, an Excel file, or the like, the acquisition unit 3 may acquire data directly from these files.

[0030] 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 survey results of a corporate financial statements statistics survey. (Processing section 4)

[0031] 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 actual configurations, but represent functions realized by the processing unit 4.

[0032] 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.

[0033] The processing unit 4 can also acquire financial information about the business entity based on the information about the business overview acquired by the acquisition unit 3, and calculate an amount by adding or subtracting from the financial information the amount of any item in the "Amount of Remuneration, etc. Related to Representative" column described in the Corporate Business Overview Explanation. This calculation can be performed by the profit calculation unit 42, the asset calculation unit 43, the liability calculation unit 44, and the net asset calculation unit 45. Here, the "financial information about the business entity" in this specification means at least one of the amount of operating profit or loss, the amount of assets, the amount of liabilities, and the amount of net assets of the business entity. (Indicator calculation unit 41)

[0034] The index calculation unit 41 calculates an index value related to management for each predetermined period from the information on the business overview acquired by the acquisition unit 3. The index value related to management means a numerical value expressed from sales, cost of sales, selling and administrative expenses, etc., so that the situation regarding management, finance, and / or accounting can be easily grasped. Examples of the index value include the operating profit margin on sales, labor cost ratio on sales, operating profit margin on total capital, total capital turnover ratio, liquidity ratio on hand, cash conversion cycle, monthly sales ratio of borrowings, 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" means selling expenses and general administrative expenses, that is, "selling and administrative expenses."

[0035] The operating profit margin on sales is an index value that shows the ratio of operating profit to sales. It is possible to judge whether the target business entity is operating in the black or not by using the operating profit margin on sales. The operating profit margin on sales can be calculated as follows: Operating profit margin on sales (%) = operating profit ÷ sales x 100. It can also be calculated as operating profit = sales - cost of sales - selling and general administrative expenses.

[0036] 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 an entity's revenue. 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.

[0037] Return on capital is an index value that shows the ratio of operating profit to total capital. Return on capital can be used to determine whether invested capital is being used efficiently to generate revenue. Return on capital can be calculated as follows: Return on capital (%) = Operating profit ÷ Total capital × 100.

[0038] Total capital turnover is an index value that shows the effective utilization of capital. It is possible to judge how efficiently total capital generated sales by using total capital turnover. Total capital turnover can be calculated as follows: Total capital turnover (turnover) = Sales ÷ Total capital.

[0039] 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, assuming sales are zero. The liquidity ratio can be calculated as follows: Liquidity ratio (%) = (Cash deposits + securities) ÷ Sales x 100.

[0040] The cash conversion cycle is an index value that shows the number of days from purchase to cash collection. It is possible to judge whether the cash flow is good or not by 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.

[0041] 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.

[0042] 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 in the short term. The quick ratio can be used to judge an entity's ability to pay short-term debts. The quick ratio can be calculated as follows: Quick ratio (%) = quick assets ÷ current liabilities x 100.

[0043] 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 the short-term (within one year) safety (ability to pay) of an entity. The liquidity ratio can be calculated as follows: Liquidity ratio (%) = current assets ÷ current liabilities x 100.

[0044] The capital adequacy ratio is an index value that shows the ratio of equity capital to total capital. It is possible to judge whether a company's financial soundness is high or not by the equity capital ratio. The equity capital ratio can be calculated as follows: Equity capital ratio (%) = Net assets ÷ Total capital × 100.

[0045] 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).

[0046] The inventory turnover period is an index value that shows the ratio of inventory to cost of sales. The inventory turnover period can be used to measure how long it takes for inventory owned by a business entity to be sold. The inventory turnover period is calculated as follows: Inventory turnover period (days) = Inventory It can be calculated by dividing cost of sales by 365 (days).

[0047] 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 × 365 (days).

[0048] In this manner, the index calculation unit 41 according to this embodiment can calculate various types of index values, but the above-mentioned examples are merely illustrative and the unit 41 may be configured to calculate other index values.

[0049] 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 arbitrarily selected 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 3-month operating profit ÷ 3-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 calculation unit 42)

[0050] 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.

[0051] Here, "operating profit and loss" can be calculated using the "operating profit and loss" column in the Corporate Business Overview Explanation, but it can also be calculated by taking the following formula: Sales - 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.

[0052] Selling and administrative expenses include personnel expenses, including director's compensation. Director's 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. If the compensation for the representative is high, selling and administrative expenses will also be high, and as a result, operating profit will be small. 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 the rise or fall. Therefore, the profit amount calculation unit 42 makes it possible to evaluate the profit amount 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.

[0053] 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 this 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 "Remuneration" in the "10. Amount of Remuneration, etc., for Representative" column. 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)

[0054] 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 claims 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.

[0055] 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 essentially obligated to repay the loan, but since the representative may consider the business entity to be 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 claim amount against the representative from the business entity's asset amount.

[0056] In this embodiment, the "claim against the representative" is the sum of "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 this 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". Also, 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 be used. For example, items related to claims against the representative may be advances, prepayments, deposits, etc. The amount calculated by the assets amount calculation unit 43 is stored in the database of the database system 7. (Debt Amount Calculation Department 44)

[0057] The debt calculation unit 44 calculates an 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 how much of the debt amount corresponds to the actual situation of the business entity. "Debt amount" here means "debt" as stated in the Corporate Business Overview Statement.

[0058] Liabilities include loans owed to the representative. A business entity may borrow from its representative to manage its finances. 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 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 amount calculation unit 44 calculates the amount of debt of the business entity excluding the amount of debt owed to the representative, thereby making it possible to evaluate the amount of debt in accordance with the actual situation.

[0059] In this embodiment, the "amount of debt to the representative" is the sum of "loan" and "temporary receipt" in the "10. amount of remuneration, etc. to the representative" column in the corporate business overview statement. 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 this 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 Calculation Department 45)

[0060] 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 judge the financial condition of the business entity according to its actual situation, such as whether it is insolvent or not.

[0061] 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 the 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 and evaluated.

[0062] 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, items related to debts to the representative other than the "loan" in the "10. Amount of remuneration, etc. paid to the representative" column may be used. For example, items related to debts to the representative may be provisional receipts, advance payments, deposits, etc. The amount calculated by the net asset amount calculation unit 45 is stored in the database of the database system 7. (Shared part 46)

[0063] The sharing unit 46 allows the information of the database recorded in the database system 7 to be shared by a plurality of user terminals 1. For example, information on the business overview is recorded in the database in association with the business entity. Therefore, even if the information on the business overview is recorded using the first user terminal 1a, the information on the business overview can be shared with the second user terminal 1b. In addition, from the information on the business overview, the database records 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 a plurality of user terminals 1, and the information can be shared among a plurality of user terminals 1.

[0064] The sharing unit 46 can also share information recorded using the first user terminal 1a (for example, comments, ratings, etc. on a business entity) with the second user terminal 1b. This allows information on a certain business entity to be shared with other users. (Output section 5)

[0065] 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. 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 actual configurations, but represent functions realized by the output unit 5.

[0066] 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 the management screen output unit 56. (Indicator output section 51)

[0067] The index output unit 51 displays the calculation result 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 time (period) calculated by the index calculation unit 41.

[0068] 5 to 13 show an example of the display screen 9a on the display unit 14 output by the index output unit 51. As shown in Fig. 5 etc., the index output unit 51 displays a line graph with the horizontal axis representing time (period) and the vertical axis representing the index value. Here, a display screen for the liquidity ratio on hand as an example of the index value is shown and explained.

[0069] The index output unit 51 first displays a graph area 91 with the vertical axis representing the index value and the horizontal axis representing time. 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.

[0070] The index output unit 51 displays a graph for each of the index values ​​of the target business entity as "its own company," the average value of small and medium-sized companies in the field to which the business entity belongs as "small and medium-sized companies," and the average value of 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 of the Financial Statements Statistics Survey of Corporations. 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.

[0071] 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. As a method for displaying the line graph, the entire graph may be displayed at once, but the index output unit 51 according to this embodiment displays the index values ​​against time in sequence along the horizontal axis to display the line graph. This makes it easier for the user to understand the line graph, and the user can easily understand the index values.

[0072] 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 of the target business entity, 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, and the movement trajectory is displayed as a graph. Similarly, as shown in Figures 7 and 8, 2018, 2019, ... are displayed continuously along the horizontal axis until 2022.

[0073] Here, "continuous display" means displaying 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 every fiscal year also falls under the category of continuous display.

[0074] Next, as shown in FIGS. 8 to 10, for the icon 92 of a small or medium-sized company displayed at the position (220%) corresponding to the year 2016, the index values ​​are successively displayed along the horizontal axis.

[0075] After that, as shown in FIGS. 11 to 13, for the icon 92 of a large company displayed at the position (120%) corresponding to 2016, the index values ​​are successively displayed along the horizontal axis.

[0076] This allows the user to visually grasp the changes in the index values ​​of 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.

[0077] The index output unit 51 in this embodiment displays the graph area 91 and then displays the business entities, small and medium-sized companies, and large companies in that order, but for example, after displaying the graph area 91, the business entities, small and medium-sized companies, and large companies may be displayed simultaneously and consecutively along the horizontal axis.

[0078] 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.

[0079] Also, as shown in FIG. 13, for example, the display screen 9a is provided with tabs for selecting "yearly comparison" and "three-month comparison." By selecting "three-month comparison," a line graph of index values ​​for three months (for example, from January to March of the current year) can be displayed. By selecting "yearly comparison," a line graph of index values ​​for one year (for example, from April of the previous year to March of the current year) can be displayed. Here, only two tabs, "yearly comparison" and "three-month comparison," are provided, but, for example, "four-month comparison," "six-month comparison," etc. may be appropriately selected. Also, the trend of index values ​​for each three months of the year may be displayed.

[0080] Moreover, by selecting the "Advice" tab, advice according to the index value is displayed. In this embodiment, it is possible to know at a glance whether the index value is excellent or needs improvement just by looking at the line graph, but by selecting the "Advice" tab, more specific advice can be displayed. The advice may be a comment corresponding to the index value that is recorded in advance, or the index value may be presented to an expert and advice may be provided in real time using a chat function or the like. (profit output unit 52)

[0081] The profit output unit 52 displays the calculation result by the profit calculation unit on the display unit 14 of the user terminal 1. The profit output unit 52 displays a graph based on the result calculated by the profit calculation unit .

[0082] 14 illustrates an example of a display screen 9b on the display unit 14 output by the profit output unit 52. The profit output unit 52 displays a bar graph with the horizontal axis representing time (period) and the vertical axis representing monetary amount. Here, the graph is displayed as a bar graph, but other graphs such as a pie chart, a bar graph, or a histogram may also be used. On the display screen, below the graph area, the sales revenue, operating profit (or profit amount after adding the representative's compensation) for the fiscal year corresponding to the graph, and the ratio of operating profit to sales are displayed in a table.

[0083] The display screen has tabs for "Financial Statement" and "No Representative's Remuneration." When "Financial Statement" is selected, the operating profit and loss (operating profit) acquired by the acquisition unit 3 is displayed. When "No Representative's Remuneration" is selected, the amount obtained by adding the representative's remuneration to the amount of operating profit and loss (operating profit) (hereinafter sometimes referred to as "profit amount after adding the representative's remuneration") is displayed. FIG. 14 shows a display screen in which "No Representative's Remuneration" has been selected, and the profit amount after adding the representative's remuneration 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 remuneration is shown in a dark-colored graph. In each graph, the height from the horizontal axis to the top indicates the amount.

[0084] 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)

[0085] 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.

[0086] FIG. 15 illustrates 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 credit (representative credit amount; written as "credit amount" in FIG. 15) is shown above the horizontal axis as a reference, and the amount of debt (representative debt amount; written as "debt amount" in FIG. 15) is shown below, and the amount of credit and debt to the representative can be displayed on one screen. However, in the present invention, the amount of credit and debt may be displayed on separate screens. On the display screen 9c, the amount of credit, the amount of debt, and the difference between the amount of credit and debt for the year corresponding to the graph are displayed in a table below the graph area.

[0087] The display screen 9c displays the amount of the claim against the representative as the representative claim amount, the amount of the debt against the representative as the representative debt amount, and the difference between the representative claim amount and the representative debt amount as the difference.

[0088] The representative's credits and debts may not be settled, and any increase or decrease in these 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 debts in chronological order. (Net Asset Value Output Unit 55)

[0089] The net asset amount output unit 55 displays the calculation result 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 result calculated by the net asset amount calculation unit 45.

[0090] FIG. 16 shows 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 larger net asset amount. In the graph area, the line corresponding to the capital of the business entity is marked as "Capital."

[0091] Display screen 9d has tabs for "Financial Statement" and "Including Representative's Loan." When "Financial Statement" is selected, the net asset amount of the business entity acquired by acquisition unit 3 is displayed. When "Including Representative's Loan" is selected, the net asset amount after adding the representative's loan is displayed. FIG. 16 shows display screen 9d with "Including Representative's Loan" selected.

[0092] In this embodiment, the display screen 9d can be switched between the net asset amount excluding the loan to the representative and the net asset amount after the loan to the representative is added by using the tabs at the top. Therefore, the user can evaluate the net asset 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 the loan to the representative is added. (Management screen output section 56)

[0093] 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 profits 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.

[0094] 17 illustrates an example of a display screen 9e output by the management screen output unit 56. The display screen 9e illustrates an example of a screen for registering information about a business entity in a database from the first user terminal 1a.

[0095] The 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 evaluation), 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 evaluation), and comments about the business entity. The user uses the first user terminal 1a to input information about the business entity. The user also uses the first user terminal 1a to input information about the business overview. The information input through this display screen 9e is also shared with the second user terminal 1b by the sharing unit 46. That is, the management screen output unit 56 can display information about the business overview on the first user terminal 1a and the second user terminal 1b.

[0096] For example, as an evaluation of a company, as shown in FIG. 17, an importance index, a safety index, a profitability index, and a capital efficiency index can be displayed. 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 efficiency of fund recovery. All are shown on a 5-point scale, with 1 being the lowest, 5 being the highest, and 3 being the average.

[0097] For example, in terms of the likelihood 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 the business entity.

[0098] When the second mode is executed, the processing unit 4 performs authentication to determine whether the operation is performed by a user permitted to use the second mode. Examples of the authentication include a login ID and password, biometric authentication, and two-step authentication that issues an authentication code. Examples of the biometric authentication include fingerprint authentication, face authentication, voice authentication, vein authentication, and iris authentication. Note that authentication may be performed only by a password.

[0099] 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. (Communications Department 6)

[0100] 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)

[0101] The database system 7 stores a database. The database system 7 can 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.

[0102] The database also records information about business entities, such as the business entity's contact information (address, telephone number, etc.), the business entity's person in charge's email address, website address, past transaction information (transaction history, transaction amount, estimated amount, discount amount, etc.), industry, annual turnover, capital, representative's age, average age of employees, location of interview, etc. (flowchart)

[0103] An example of the operation of the financial analysis system 100 according to this embodiment will be described with reference to 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 may be referred to as a "financial analysis method").

[0104] 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 a method for importing the corporation business overview description (ST2). Examples of the import method include photo data captured using the camera of the user terminal 1, text data, etc.

[0105] The management server 2 executes OCR processing on the imported business overview description (ST3). Then, the management server 2 stores the contents described in the business overview description in the database (ST4).

[0106] 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.

[0107] As shown in Fig. 19, the user uses the user terminal 1 to display the management screen of the business entity, and to display information on the business entity's business overview (ST11). In this state, when the user executes, for example, a function to compare with other companies (ST12), the management server 2 refers to information on the business overview of the business entity to be executed using the function to compare with other companies from the database, and calculates index values ​​related to the business entity's management (ST13). Thereafter, the management server 2 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).

[0108] In addition, in Figure 19, "analysis information" means at least one of the processing results by the index calculation unit 41, the processing result by the profit calculation unit 42, the processing result by the asset calculation unit 43, the processing result by the liability calculation unit 44, and the processing result by the net asset calculation unit 45.

[0109] Fig. 21 shows a sequence diagram of the other company comparison function. As shown in Fig. 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.

[0110] FIG. 22 shows a sequence diagram of the company comparison function. As shown in FIG. 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 amount 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 with reference to FIGS. 20 and 23.

[0111] When a user uses the user terminal 1 to display the management screen (ST21), the management server 2 generates list data regarding information on the business overviews 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.

[0112] In addition, although the above example shows that the management screen output unit 56 displays a list and a sorted display in response to a user's operation, for example, the user may input desired conditions and execute an aggregated display that displays a list of business entities that meet the conditions. Also, after executing the aggregated display, a sorted display may be executed.

[0113] In this way, the financial analysis system 100 according to the present embodiment is used in combination with 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; may be referred to as the "sales representative terminal"), and the sales representative's boss owns another user terminal 1 (second user terminal 1b; may be referred to as the "boss 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, asset status, and the like 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 Figs. 5 to 16) showing index values ​​related to management and profit amounts with the representative's remuneration, and provide the person in charge of the business entity with useful information according to the actual situation.

[0114] On the other hand, when the business entity's representative is not looking at the display, the sales representative can operate 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, to actively promote sales to companies with large surpluses or to sell insurance according to the representative's age or the average age of employees.

[0115] 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>

[0116] The above embodiment is merely one of various embodiments of the present disclosure. Various modifications of the embodiment are possible depending on the design, etc., as long as the object of the present disclosure can be achieved. Modifications of the embodiment are listed below. The modifications described below can be applied in appropriate combination.

[0117] In the above embodiment, information obtained from a corporate business overview statement was used as an example of information regarding the business overview, but as mentioned above, information obtained from securities reports, corporate enterprise statistics surveys, financial statements, and tax returns may also be used.

[0118] 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 in one housing.

[0119] 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, the sum of the business overviews of two or more business entities may be used instead of a single entity. For example, the sum of 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.

[0120] Furthermore, when a first business entity acquires a second business entity, it 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 on the acquisition.

[0121] 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. Then, the processing unit 4 adds up the business overview of the first business entity and the business overview of the second business entity. Then, the user may be able to use the above-mentioned functions using the amount after the addition. [Explanation of symbols]

[0122] 100 Financial Analysis System 1 User terminal 1a First user terminal 1b Second user terminal 14 Display section 2 Management Server 4 Processing section 5 Output section

Claims

[Claim 1] The invention described herein.

Images