Information processing apparatus, program, and information processing method

Abstract

To provide an information processing apparatus, a program, and an information processing method.SOLUTION: An information processing apparatus according to the present invention has a finance and accounting data storage unit for storing finance and accounting data of a plurality of companies, a financial index calculating unit for calculating financial indexes indicating financial states of a company by applying, a predetermined formula, a plurality of values included in the finance and accounting data with respect to each of a plurality of comparison companies and a comparison target company which are a part of the plurality of companies, a similarity degree calculating unit for, based on the financial index of each of the plurality of comparison companies calculated by the finance index calculating unit and the financial index of the comparison target company also calculated by the financial index calculating unit, and a similar company selecting unit for, based on the similarity between each of the plurality of comparison companies and the comparison target company calculated by the similarity degree calculating unit, selecting a plurality of similar companies which are similar to the comparison target company.SELECTED DRAWING: Figure 1

Description

[Technical field]

[0001] The present invention relates to an information processing device, a program, and an information processing method. [Background technology]

[0002] Patent document 1 describes a fund raising availability evaluation device, a corporate value evaluation device, a fund raising availability evaluation method, and a fund raising availability evaluation program, which are based on the fund raising amounts of companies similar to the company being evaluated, without using the past financial information of the company being evaluated that was previously required. [Prior art document] [Patent documents] [Patent Document 1] JP 2019-159591 A Summary of the Invention

[0003] According to an embodiment of the present invention, an information processing device is provided. The information processing device may include a financial accounting data storage unit that stores financial accounting data of a plurality of companies. The information processing device may include a financial indicator calculation unit that calculates financial indicators indicating the financial status of a plurality of companies by applying a plurality of values ​​included in the financial accounting data to a predetermined calculation formula for each of a plurality of comparison target companies and a comparison source company that are at least a part of the plurality of companies. The information processing device may include a similarity calculation unit that calculates a similarity between each of the plurality of comparison target companies and the comparison source company based on the financial indicators of each of the plurality of comparison target companies and the financial indicators of the comparison source company calculated by the financial indicator calculation unit. The information processing device may include a similar company selection unit that selects a plurality of similar companies similar to the comparison source company from the plurality of comparison target companies based on the similarity between each of the plurality of comparison target companies and the comparison source company calculated by the similarity calculation unit.

[0004] The above summary of the invention does not list all of the necessary features of the present invention. Also, subcombinations of these features may also be inventions. [Brief description of the drawings]

[0005] [Figure 1] 1 illustrates an example of an information processing device 100. [Diagram 2] 2 illustrates an example of a functional configuration of an information processing device 100. [Diagram 3] 2 illustrates an example of a processing flow by the information processing device 100. [Figure 4] An example of a hardware configuration of a computer 1200 functioning as the information processing device 100 is shown in schematic form. DETAILED DESCRIPTION OF THE PREFERRED EMBODIMENTS

[0006] The present invention will be described below through embodiments of the invention, but the following embodiments do not limit the scope of the invention according to the claims. Furthermore, not all of the combinations of features described in the embodiments are necessarily essential to the solution of the invention.

[0007] 1 is a schematic diagram of an example of an information processing device 100. The information processing device 100 according to this embodiment has a function of calculating the similarity between a comparison source company and each of a plurality of comparison target companies, and selecting a similar company similar to the comparison source company from among the plurality of comparison target companies based on the calculation result. This function of the information processing device 100 can be used in various fields.

[0008] For example, the function of the information processing device 100 is used in the task of evaluating the stock value of a company (hereinafter referred to as "valuation"). Valuation is very important in tasks such as M&A (Mergers and Acqusitions), but valuation requires a certain level of skill even for tax accountants and accountants, and is difficult to approach, so it is desirable to provide a technique for appropriately evaluating corporate value. When calculating the stock value of a certain company, there is a known method of calculating and estimating the stock value of the company from stock information of listed companies similar to the company, but appropriately selecting companies similar to the company is essential for correctly evaluating the value.

[0009] The information processing device 100 according to the present embodiment may, for example, realize the selection of a similar company similar to the comparison source company from the viewpoint of evaluating stock value from among a plurality of comparison target companies more accurately than in the past. By accurately selecting a similar company similar to the comparison source company, it is possible to realize a more accurate evaluation of the stock value of the comparison source company. Here, a case where the information processing device 100 selects a similar company similar to the comparison source company from the viewpoint of evaluating stock value will be mainly described, but as described above, the application field of the information processing device 100 is not limited to this.

[0010] The information processing device 100 stores financial accounting data of a plurality of companies. The information processing device 100, for example, acquires the financial accounting data of a plurality of companies from an accounting data management device 200 that manages the financial accounting data of a plurality of companies, and stores the financial accounting data.

[0011] The information processing device 100 may obtain financial accounting data of multiple companies from the accounting data management device 200 via the network 50. The network 50 may include a cloud network. The network 50 may include the Internet. The network 50 may include a mobile communication network. The network 50 may include a dedicated network such as a LAN (Local Area Network). The information processing device 100 and the accounting data management device 200 may communicate directly without going through the network 50.

[0012] The accounting data management device 200 may communicate with a communication terminal 80 via a network 50. The communication terminal 80 may be any terminal capable of communication. For example, the communication terminal 80 may be a mobile phone such as a smartphone, a tablet terminal, a PC (Personal Computer), etc.

[0013] The communication terminal 80 may be a terminal used in a company. The accounting data management device 200 may receive and manage the financial accounting data of the company from the communication terminal 80. The accounting data management device 200 may receive and manage the financial accounting data of the company from an accounting firm or the like that manages the financial accounting data of the company.

[0014] The information processing device 100 and the accounting data management device 200 may be integrated. In other words, the information processing device 100 may be configured to have the functions of the accounting data management device 200.

[0015] The financial accounting data of a company may include company data and data related to the company's financial accounting. The financial accounting data may include the company name. The financial accounting data may include business content. The financial accounting data may include the number of employees. The financial accounting data may include the date of establishment. The financial accounting data may include the period since establishment. The financial accounting data may include the location area. The financial accounting data may include an industry code indicating the industry of the company. The industry code may be a code defined by the country. For example, the industry code may be the Japan Standard Industrial Classification Code. The industry code may be a securities code defined by the Japan Exchange Group. The industry code is not limited to this, and may be any other code indicating the industry of the company. The financial accounting data may include a company type indicating whether the company is a joint stock company, a limited liability company, etc. The financial accounting data may include data indicating whether the company is a listed company or an unlisted company.

[0016] The financial accounting data may include sales. The financial accounting data may include cost of sales. The financial accounting data may include accounts receivable. The financial accounting data may include operating profit. The financial accounting data may include total assets. The financial accounting data may include cash and deposits. The financial accounting data may include trade receivables. The financial accounting data may include securities. The financial accounting data may include inventory. The financial accounting data may include accounts payable. The financial accounting data may include tangible fixed assets. The financial accounting data may include intangible fixed assets. The financial accounting data may include interest-bearing liabilities. The financial accounting data may include equity. The financial accounting data may include trade payables. The financial accounting data may include depreciation. The financial accounting data may include goodwill amortization. The financial accounting data may include selling and general administrative expenses. The financial accounting data may include effective tax rates. The financial accounting data may include changes in working capital. The financial accounting data may include capital investments. The financial accounting data may include debt financing costs. The financial accounting data may include a shareholder's equity ratio. The financial accounting data may include an average balance of accounts receivable. The financial accounting data may include an average balance of inventory. The financial accounting data may include an average balance of payables. The financial accounting data may include retirement benefit obligations. The financial accounting data may include minority interests. The financial accounting data may include capital. The financial accounting data may include a dividend amount. The financial accounting data may include an annual profit amount. The financial accounting data may include net assets. The financial accounting data may include net income for the current period. The financial accounting data may include a number of issued shares. The financial accounting data may include total assets. The financial accounting data may include days of accounts receivable turnover. The financial accounting data may include days of inventory turnover. The financial accounting data may include an Enterprise Value (EV) / Earnings Before Interest Taxes Depreciation and Amortization (EBITDA) ratio. The financial accounting data may include a Price Earnings Ratio (PER). The financial accounting data may include a price book-value ratio (PBR). The financial accounting data may include a risk-free rate.The financial accounting data may include a levered beta. The financial accounting data may include an equity risk premium. The financial accounting data may include a size premium. The financial accounting data may not include all of these.

[0017] The information processing device 100 may use the stored financial accounting data of a plurality of companies and the financial accounting data of the comparison source company to identify a similar company that is similar to the comparison source company in terms of evaluating stock value. The information processing device 100 may acquire the financial accounting data of the comparison source company from, for example, the communication terminal 80. If the information processing device 100 has already stored the financial accounting data of the comparison source company, the information processing device 100 may accept the designation of the comparison source company from the communication terminal 80 and use the financial accounting data of the designated comparison source company.

[0018] For example, when a user 82 of a communication terminal 80 wants to identify a company similar to a certain company, the user 82 uses the communication terminal 80 to transmit financial accounting data of the company to the information processing device 100, or transmits designation data for designating the company to the information processing device 100. The information processing device 100 may transmit information on the identified similar companies that are similar to the comparison source company to the communication terminal 80.

[0019] 2 shows an example of a functional configuration of the information processing device 100. The information processing device 100 may include a data storage unit 102, a data acquisition unit 104, a financial index calculation unit 105, a similarity calculation unit 106, a comparison target company selection unit 107, a similar company selection unit 108, a weight value change unit 110, and a stock value calculation unit 112. It is not essential that the information processing device 100 includes all of these. For example, the information processing device 100 may not include the stock value calculation unit 112. For example, the information processing device 100 may not include the weight value change unit 110. For example, the information processing device 100 may not include the comparison target company selection unit 107.

[0020] The data acquiring unit 104 acquires various data. For example, the data acquiring unit 104 acquires financial accounting data of a company. The data acquiring unit 104 may acquire financial accounting data of a plurality of companies from the accounting data management device 200. The data acquiring unit 104 may acquire financial accounting data of a company from each of the plurality of communication terminals 80. The data acquiring unit 104 stores the acquired data in the data storage unit 102.

[0021] The financial indicator calculation unit 105 calculates financial indicators for each of the comparison source company and multiple comparison target companies which are at least a part of the multiple companies. The financial indicator may be an indicator indicating the financial status of a company. The financial indicator calculation unit 105 may calculate the financial indicators of the comparison source company by applying multiple values ​​included in the financial accounting data of the comparison source company to a predetermined calculation formula. The financial indicator calculation unit 105 may calculate the financial indicators of the comparison target companies by applying multiple values ​​included in the financial accounting data of each of the multiple comparison target companies to a predetermined calculation formula.

[0022] The similarity calculation unit 106 calculates the similarity between the comparison source company and each of the multiple comparison target companies. The similarity calculation unit 106 calculates the similarity between the comparison source company and each of the multiple comparison target companies based on the financial indicators of the comparison source company and each of the multiple comparison target companies calculated by the financial indicator calculation unit 105. The financial indicator calculation unit 105 may calculate the financial indicators of the comparison source company and each of the multiple comparison target companies, for example, by treating all companies whose financial accounting data is stored in the data storage unit 102 as multiple comparison target companies, and the similarity calculation unit 106 may calculate the similarity between the comparison source company and each of the multiple comparison target companies.

[0023] The comparison target company selection unit 107 may select, as a plurality of comparison target companies, a plurality of companies whose industries correspond to the industry of the comparison source company from among all companies whose financial accounting data is stored in the data storage unit 102. This makes it easier to find similar companies suitable for calculating stock value. In addition, the number of comparison target companies for which similarity is calculated can be appropriately reduced, and the calculation load and calculation time of the information processing device 100 can be appropriately reduced.

[0024] For example, the comparison target company selection unit 107 selects, as the multiple comparison target companies, multiple companies whose industry code matches the industry code of the comparison target company from among all companies whose financial accounting data is stored in the data storage unit 102. When the industry code has a hierarchical structure like the Japan Standard Industrial Classification code, the comparison target company selection unit 107 may use the hierarchical structure to select multiple comparison target companies. For example, when the industry code is classified into a major classification, a medium classification, and a small classification, the comparison target company selection unit 107 selects, as the multiple comparison target companies, multiple companies whose industry code belongs to the same small classification as the industry code of the comparison target company from among all companies whose financial accounting data is stored in the data storage unit 102. The comparison target company selection unit 107 may select, as the multiple comparison target companies, multiple companies whose industry code belongs to the same medium classification as the industry code of the comparison target company from among all companies whose financial accounting data is stored in the data storage unit 102. The comparison target company selection unit 107 may select, from among all companies whose financial accounting data is stored in the data storage unit 102, multiple companies whose industry codes belong to the same major category as the industry code of the comparison target company as multiple comparison target companies.

[0025] The comparison target company selection unit 107 may select listed companies from among all companies whose financial accounting data is stored in the data storage unit 102 as the multiple comparison target companies. This makes it easier to find similar companies suitable for calculating stock value. In addition, the number of comparison target companies for which similarity is calculated can be appropriately reduced, and the calculation load and calculation time of the information processing device 100 can be appropriately reduced. The comparison target company selection unit 107 may select listed companies from among all companies whose financial accounting data is stored in the data storage unit 102 and whose industry corresponds to the industry of the comparison target company as the multiple comparison target companies.

[0026] An example of a financial indicator is an operating profit margin. The financial indicator calculation unit 105 may calculate the operating profit margin from the operating profit and sales amount included in the financial accounting data. The financial indicator calculation unit 105 may calculate the operating profit margin by dividing the operating profit by the sales amount and multiplying the result by 100. When the financial accounting data includes an operating profit margin, the financial indicator calculation unit 105 may use the operating profit margin included in the financial accounting data.

[0027] An example of a financial indicator is CCC (Cash Conversion Cycle). The financial indicator calculation unit 105 calculates CCC from, for example, the purchase payable balance, the cost of sales, the accounts receivable turnover period, and the inventory turnover period included in the financial accounting data. The financial indicator calculation unit 105 may calculate the purchase payable turnover period from the purchase payable balance and the cost of sales, add the inventory turnover period to the accounts receivable turnover period, and subtract the accounts payable turnover period from the accounts payable turnover period to calculate the CCC.

[0028] The financial indicator calculation unit 105 calculates the number of days in the payables turnover by, for example, dividing the purchase payable balance by a value obtained by dividing the cost of sales by the number of days in a year. However, the present invention is not limited to this, and the similarity calculation unit 106 may calculate the number of days in the payables turnover by other methods, such as dividing the purchase amount by the number of days in a year.

[0029] If the inventory turnover period is not included in the financial accounting data, the financial indicator calculation unit 105 may calculate the inventory turnover period from, for example, the cost of sales and inventory included in the financial accounting data. For example, the financial indicator calculation unit 105 calculates the inventory turnover period by dividing the inventory by the value obtained by dividing the cost of sales by the number of days in a year.

[0030] If the accounts receivable turnover period is not included in the financial accounting data, the financial indicator calculation unit 105 may calculate the accounts receivable turnover period from, for example, the sales amount and the accounts receivable included in the financial accounting data. For example, the financial indicator calculation unit 105 calculates the accounts receivable turnover period by dividing the accounts receivable by the value obtained by dividing the sales amount by the number of days in a year.

[0031] An example of a financial indicator is a debt-to-equity ratio. The financial indicator calculation unit 105 calculates the debt-to-equity ratio from, for example, interest-bearing debt and equity capital included in the financial accounting data. The financial indicator calculation unit 105 may calculate the debt-to-equity ratio by dividing the interest-bearing debt by equity capital.

[0032] An example of a financial indicator is a capital investment sales ratio. The financial indicator calculation unit 105 calculates the capital investment sales ratio from, for example, the sales amount and the capital investment amount included in the financial accounting data. The financial indicator calculation unit 105 may calculate the capital investment sales ratio by dividing the capital investment amount by the sales amount.

[0033] An example of a financial indicator is a selling and general administrative expense ratio. The financial indicator calculation unit 105 calculates the selling and administrative expense ratio from, for example, sales and general administrative expenses included in the financial accounting data. The financial indicator calculation unit 105 may calculate the selling and administrative expense ratio by dividing the selling and administrative expenses by the sales amount and multiplying the result by 100.

[0034] An example of a financial indicator is a sales growth rate. The financial indicator calculation unit 105 calculates the sales growth rate from the sales amount for each period included in the financial accounting data, for example. The financial indicator calculation unit 105 calculates the sales growth rate by, for example, subtracting the sales amount for the previous period from the sales amount for the current period and dividing the result by the sales amount for the previous period.

[0035] The similarity calculation unit 106 calculates, for each of the multiple comparison target companies, the distance between the multiple types of feature quantities of the comparison target company and the multiple types of feature quantities of the comparison target company as the similarity between the comparison target company and the comparison target company. The shorter the distance, the higher the similarity.

[0036] The plurality of types of feature quantities may include data included in the financial accounting data.The plurality of types of feature quantities may include financial indicators calculated from data included in the financial accounting data.

[0037] As a specific example, the financial indicator calculation unit 105 calculates at least one of the operating profit margin, CCC, and debt-equity ratio for each of the multiple comparison target companies and the comparison source companies from the data included in the financial accounting data, and the similarity calculation unit 106 calculates the similarity between each of the multiple comparison target companies and the comparison source companies based on the calculation result. For example, the financial indicator calculation unit 105 calculates the operating profit margin, CCC, and debt-equity ratio for each of the multiple comparison target companies and the comparison source companies, and the similarity calculation unit 106 calculates the similarity between each of the multiple comparison target companies and the comparison source companies based on the operating profit margin, CCC, and debt-equity ratio for each of the multiple comparison target companies and the comparison source companies and the sales amount for each of the multiple comparison target companies and the comparison source companies.

[0038] The similarity calculation unit 106 may use any number of feature quantities. As a specific example, when four types of feature quantities are used, the similarity calculation unit 106 first calculates the standard deviation of the feature quantities for each of the four types of feature quantities, with the comparison source company and the multiple comparison target companies as a population. The similarity calculation unit 106 may use the calculated standard deviation to standardize the feature quantities of the comparison source company and the multiple comparison target companies according to the following formula 1. In the following formula 1, σ indicates the standard deviation, and μ indicates the average value of the feature quantities of the population.

[0039]

number

[0040] The similarity calculation unit 106 may use four standardized feature amounts for each of the multiple comparison target companies to calculate the distance d from the comparison target company by the following formula 2. In the following formula 2, x indicates the feature amount of the comparison target company, and y indicates the feature amount of the comparison target company. x1 and y1 indicate the feature amounts of the first type of comparison target company and comparison target company, x2 and y2 indicate the feature amounts of the second type of comparison target company and comparison target company, x3 and y3 indicate the feature amounts of the third type of comparison target company and comparison target company, and x4 and y4 indicate the feature amounts of the fourth type of comparison target company and comparison target company.

[0041]

number

[0042] The similarity calculation unit 106 uses, for example, CCC, debt-equity ratio, operating profit margin, and sales as four types of feature quantities. These are feature quantities that are highly dependent on the similarity of companies in terms of evaluating stock value, so that the similarity calculation unit 106 uses these to calculate the similarity, making it possible to appropriately identify a similar company that is similar to the comparison source company in terms of evaluating the stock value of the comparison source company. The number of feature quantities used by the similarity calculation unit 106 is not limited to four types, and may be other numbers. The similarity calculation unit 106 may further use other feature quantities in addition to the CCC, debt-equity ratio, operating profit margin, and sales. Furthermore, the similarity calculation unit 106 may use some of the CCC, debt-equity ratio, operating profit margin, and sales, and other feature quantities.

[0043] The similar company selection unit 108 selects multiple similar companies similar to the comparison source company from among the multiple comparison target companies, based on the similarity between each of the multiple comparison target companies and the comparison source company calculated by the similarity calculation unit 106. The similar company selection unit 108 selects, for example, n companies from among the multiple comparison target companies in descending order of similarity with the comparison source company as similar companies. In other words, the similar company selection unit 108 selects n companies from among the multiple comparison target companies in descending order of distance from the comparison source company as similar companies. n may be arbitrarily set or may be changeable.

[0044] The similarity calculation unit 106 may apply weighting values ​​to a plurality of types of feature quantities. For example, the similarity calculation unit 106 applies a preset weighting value to a plurality of financial indicators of the plurality of comparison target companies and the comparison source company calculated by the financial indicator calculation unit 105 to calculate the similarity between each of the plurality of comparison target companies and the comparison source company. The similarity calculation unit 106 may apply a preset weighting value to data included in the financial accounting data of each of the plurality of comparison target companies and the comparison source company and a plurality of financial indicators calculated from the financial accounting data of each of the plurality of comparison target companies and the comparison source company to calculate the similarity between each of the plurality of comparison target companies and the comparison source company.

[0045] The weight values ​​to be applied to the multiple types of feature amounts may be registered in advance and stored in the data storage unit 102. The same weight values ​​to be applied to the multiple types of feature amounts may all be registered as initial values. The weight value changing unit 110 changes the weight values ​​stored in the data storage unit 102 according to an instruction from a user who uses the information processing device 100. The user who uses the information processing device 100 may be an administrator of the information processing device 100 or may be a user 82.

[0046] For example, when using CCC, debt-equity ratio, operating profit margin, and sales, the weight value change unit 110 can calculate the similarity by increasing the weight of any of them, or by decreasing the weight of any of them. As a specific example, when the world economy is in a downturn, the operating profit margin may fall overall. In such a case, if the similarity is calculated with a high dependency on the operating profit margin, the similarity may not be calculated appropriately from the viewpoint of evaluating the stock value. In such a case, it may be possible to calculate the similarity appropriately by changing the weight value applied to the operating profit margin to a lower value.

[0047] The stock value calculation unit 112 calculates the stock value of the comparison source company based on the multiple similar companies selected by the similar company selection unit 108.

[0048] The stock value calculation unit 112 may calculate the stock value of the comparison target company by a market approach. For example, the stock value calculation unit 112 calculates the stock value of the comparison target company by a similar industry comparison method using information on multiple similar companies selected by the similar company selection unit 108.

[0049] For example, the stock value calculation unit 112 identifies the EV / EBITDA of the multiple similar companies selected by the similar company selection unit 108. The stock value calculation unit 112 may exclude a similar company if the EV / EBITDA or beta value of the multiple similar companies is in the upper 5% or lower 95% of the percentile. If the EV / EBITDA is negative, the value may be excluded. If all similar companies are negative, the calculation of the stock value may be impossible. The stock value calculation unit 112 may average the EV / EBITDA of the remaining similar companies among the multiple similar companies to obtain the reference EV / EBITDA. The stock value calculation unit 112 may calculate the EBITDA of the comparison source company and multiply the EBITDA of the comparison source company by the reference EV / EVITDA multiple of the similar company to calculate the stock value of the comparison source company. This calculation method is one example, and the stock value calculation unit 112 may use any other calculation method as long as it uses information on the multiple similar companies selected by the similar company selection unit 108.

[0050] The stock value calculation unit 112 may calculate the stock value of the comparison company by the income approach. For example, the stock value calculation unit 112 calculates the stock value of the comparison company by the Discounted Cash Flow (DCF) method using information on multiple similar companies selected by the similar company selection unit 108.

[0051] For example, the stock value calculation unit 112 identifies the EV / EBITDA of the multiple similar companies selected by the similar company selection unit 108. The stock value calculation unit 112 may exclude a similar company if its EV / EBITDA or beta value is in the upper 5% or lower 95% of the percentiles among the multiple similar companies. The stock value calculation unit 112 may average the betas of the remaining similar companies among the multiple similar companies as a reference beta. The stock value calculation unit 112 calculates the cost of equity capital using a risk-free rate, a levered beta, an equity risk premium, and a size premium. The stock value calculation unit 112 may use the reference beta as the levered beta. The stock value calculation unit 112 calculates the cost of debt using a debt financing cost and an effective tax rate. The stock value calculation unit 112 calculates the weighted average cost of capital (WACC) using the cost of equity capital, the cost of debt, and the equity composition ratio. The stock value calculation unit 112 calculates the present value of FCF (Free Cash Flow) from, for example, the first year to five years from now. The stock value calculation unit 112 calculates the present value of a terminal value. The stock value calculation unit 112 calculates the business value using the present value of FCF and the present value of the terminal value. The stock value calculation unit 112 calculates the stock value using the business value. This calculation method is one example, and the stock value calculation unit 112 may use any other calculation method as long as it uses information on multiple similar companies selected by the similar company selection unit 108.

[0052] 3 shows an example of a processing flow by the information processing device 100. Here, a processing flow from when the information processing device 100 accepts the designation of a comparison source company to when it selects a similar company similar to the comparison source company will be described.

[0053] In step (step may be abbreviated as S) 102, the data acquisition unit 104 acquires financial accounting data of the comparison target company. In S104, the comparison target company selection unit 107 selects a comparison target company from a plurality of companies whose financial accounting data is stored in the data acquisition unit 104. The comparison target company selection unit 107 may use industry data included in the financial accounting data of the comparison target company to select a company whose industry corresponds to that of the comparison target company and which is a listed company, as the comparison target company.

[0054] In S106, the financial indicator calculation unit 105 calculates the financial indicators of the comparison target company and each of the multiple comparison target companies. In S108, the similarity calculation unit 106 calculates the similarity between a first comparison target company among the multiple comparison target companies and the comparison target companies using multiple feature amounts of the first comparison target company and multiple feature amounts of the comparison target companies. In S110, the similarity calculation unit 106 determines whether or not the calculation of the similarity between all of the comparison target companies selected in S104 and the comparison target companies is completed. If it is determined that the calculation is not completed, the similarity calculation unit 106 calculates the similarity between the next comparison target company and the comparison target company. If it is determined that the calculation is completed, the process proceeds to S112.

[0055] In S112, the similar company selection unit 108 selects similar companies that are similar to the comparison source company based on the similarity between each of the multiple comparison target companies and the comparison source company, and then ends the process.

[0056] 4 is a schematic diagram showing an example of a hardware configuration of a computer 1200 functioning as the information processing device 100. A program installed in the computer 1200 can cause the computer 1200 to function as one or more "parts" of the device according to the present embodiment, or cause the computer 1200 to execute operations associated with the device according to the present embodiment or one or more "parts", and / or cause the computer 1200 to execute a process according to the present embodiment or steps of the process. Such a program can be executed by the CPU 1212 to cause the computer 1200 to execute specific operations associated with some or all of the blocks of the flowcharts and block diagrams described herein.

[0057] The computer 1200 according to this embodiment includes a CPU 1212, a RAM 1214, and a graphics controller 1216, which are connected to each other by a host controller 1210. The computer 1200 also includes input / output units such as a communication interface 1222, a storage device 1224, a DVD drive 1226, and an IC card drive, which are connected to the host controller 1210 via an input / output controller 1220. The DVD drive 1226 may be a DVD-ROM drive, a DVD-RAM drive, or the like. The storage device 1224 may be a hard disk drive, a solid state drive, or the like. The computer 1200 also includes a legacy input / output unit such as a ROM 1230 and a keyboard, which are connected to the input / output controller 1220 via an input / output chip 1240.

[0058] The CPU 1212 operates according to a program stored in the ROM 1230 and the RAM 1214, thereby controlling each unit. The graphic controller 1216 acquires image data generated by the CPU 1212 into a frame buffer or the like provided in the RAM 1214 or into itself, and causes the image data to be displayed on the display device 1218.

[0059] The communication interface 1222 communicates with other electronic devices via a network. The storage device 1224 stores programs and data used by the CPU 1212 in the computer 1200. The DVD drive 1226 reads programs or data from a DVD-ROM 1227 or the like and provides the programs or data to the storage device 1224. The IC card drive reads programs and data from an IC card and / or writes programs and data to an IC card.

[0060] The ROM 1230 stores therein a boot program or the like that is executed by the computer 1200 upon activation, and / or a program that depends on the hardware of the computer 1200. The input / output chip 1240 may also connect various input / output units to the input / output controller 1220 via a USB port, a parallel port, a serial port, a keyboard port, a mouse port, and the like.

[0061] The programs are provided by a computer-readable storage medium such as a DVD-ROM 1227 or an IC card. The programs are read from the computer-readable storage medium, installed in the storage device 1224, the RAM 1214, or the ROM 1230, which are also examples of computer-readable storage media, and executed by the CPU 1212. Information processing described in these programs is read by the computer 1200, and brings about cooperation between the programs and the various types of hardware resources described above. An apparatus or method may be constructed by implementing operations or processing of information according to the use of the computer 1200.

[0062] For example, when communication is performed between the computer 1200 and an external device, the CPU 1212 may execute a communication program loaded in the RAM 1214 and instruct the communication interface 1222 to perform communication processing based on the processing described in the communication program. Under the control of the CPU 1212, the communication interface 1222 reads transmission data stored in a transmission buffer area provided in the RAM 1214, the storage device 1224, the DVD-ROM 1227, or a recording medium such as an IC card, and transmits the read transmission data to a network, or writes reception data received from the network to a reception buffer area or the like provided on the recording medium.

[0063] Furthermore, the CPU 1212 may cause all or a necessary portion of a file or database stored in an external recording medium such as the storage device 1224, the DVD drive 1226 (DVD-ROM 1227), an IC card, etc. to be read into the RAM 1214, and perform various types of processing on the data on the RAM 1214. The CPU 1212 may then write back the processed data to the external recording medium.

[0064] Various types of information, such as various types of programs, data, tables, and databases, may be stored in the recording medium and undergo information processing. The CPU 1212 may perform various types of processing on the data read from the RAM 1214, including various types of operations, information processing, conditional judgment, conditional branching, unconditional branching, information search / replacement, etc., as described throughout this disclosure and specified by the instruction sequence of the program, and write back the results to the RAM 1214. The CPU 1212 may also search for information in a file, database, etc. in the recording medium. For example, when a plurality of entries each having an attribute value of a first attribute associated with an attribute value of a second attribute are stored in the recording medium, the CPU 1212 may search for an entry whose attribute value of the first attribute matches a specified condition from among the plurality of entries, read the attribute value of the second attribute stored in the entry, and thereby obtain the attribute value of the second attribute associated with the first attribute that satisfies a predetermined condition.

[0065] The above-described programs or software modules may be stored in a computer-readable storage medium on the computer 1200 or in the vicinity of the computer 1200. In addition, a recording medium such as a hard disk or a RAM provided in a server system connected to a dedicated communication network or the Internet can be used as a computer-readable storage medium, thereby providing the programs to the computer 1200 via the network.

[0066] The blocks in the flowcharts and block diagrams in the present embodiment may represent stages of a process in which an operation is performed or "parts" of an apparatus responsible for performing the operation. Particular stages and "parts" may be implemented by dedicated circuitry, programmable circuitry provided with computer-readable instructions stored on a computer-readable storage medium, and / or a processor provided with computer-readable instructions stored on a computer-readable storage medium. The dedicated circuitry may include digital and / or analog hardware circuits, and may include integrated circuits (ICs) and / or discrete circuits. The programmable circuitry may include reconfigurable hardware circuits, such as, for example, field programmable gate arrays (FPGAs), programmable logic arrays (PLAs), and the like, including AND, OR, XOR, NAND, NOR, and other logical operations, flip-flops, registers, and memory elements.

[0067] A computer-readable storage medium may include any tangible device capable of storing instructions that are executed by a suitable device, such that a computer-readable storage medium having instructions stored thereon comprises an article of manufacture that includes instructions that can be executed to create means for performing the operations specified in the flowcharts or block diagrams. Examples of computer-readable storage media may include electronic storage media, magnetic storage media, optical storage media, electromagnetic storage media, semiconductor storage media, and the like. More specific examples of computer-readable storage media may include floppy disks, diskettes, hard disks, random access memories (RAMs), read-only memories (ROMs), erasable programmable read-only memories (EPROMs or flash memories), electrically erasable programmable read-only memories (EEPROMs), static random access memories (SRAMs), compact disk read-only memories (CD-ROMs), digital versatile disks (DVDs), Blu-ray disks, memory sticks, integrated circuit cards, and the like.

[0068] The computer readable instructions may include either assembler instructions, instruction set architecture (ISA) instructions, machine instructions, machine-dependent instructions, microcode, firmware instructions, state setting data, or source or object code written in any combination of one or more programming languages, including object-oriented programming languages ​​such as Smalltalk®, JAVA®, C++, etc., and conventional procedural programming languages ​​such as the “C” programming language or similar programming languages.

[0069] Computer readable instructions may be provided to a processor of a general purpose computer, special purpose computer, or other programmable data processing apparatus, or to a programmable circuit, either locally or over a local area network (LAN), a wide area network (WAN), such as the Internet, etc., to cause the processor of the general purpose computer, special purpose computer, or other programmable data processing apparatus, or to a programmable circuit, to execute the computer readable instructions to generate means for performing the operations specified in the flowcharts or block diagrams. Examples of processors include computer processors, processing units, microprocessors, digital signal processors, controllers, microcontrollers, etc.

[0070] As described above, the hardware configuration of the computer 1200 shown in FIG. 4 is merely an example, and is not limited thereto. The computer 1200 functioning as the information processing device 100 may have any other configuration. For example, the information processing device 100 may be realized on a cloud. For example, the computer 1200 functioning as the information processing device 100 may be a computer on the cloud. The information processing device 100 may be realized by one computer on the cloud. The information processing device 100 may be realized by multiple computers on the cloud.

[0071] Although the present invention has been described above using the embodiments, the technical scope of the present invention is not limited to the scope described in the above embodiments. It is clear to those skilled in the art that various modifications and improvements can be made to the above embodiments. It is clear from the description of the claims that such modifications and improvements can also be included in the technical scope of the present invention.

[0072] It should be noted that the order of execution of each process, such as operations, procedures, steps, and stages, in the devices, systems, programs, and methods shown in the claims, specifications, and drawings is not specifically stated as "before" or "prior to," and that the process may be performed in any order unless the output of a previous process is used in a later process. Even if the operational flow in the claims, specifications, and drawings is described using "first," "next," and the like for convenience, this does not mean that the process must be performed in this order. [Explanation of symbols]

[0073] 50 network, 80 communication terminal, 82 user, 100 information processing device, 102 data storage unit, 104 data acquisition unit, 105 financial index calculation unit, 106 similarity calculation unit, 107 comparison target company selection unit, 108 similar company selection unit, 110 weight value change unit, 112 stock value calculation unit, 200 accounting data management device, 1200 computer, 1210 host controller, 1212 CPU, 1214 RAM, 1216 graphic controller, 1218 display device, 1220 input / output controller, 1222 communication interface, 1224 storage device, 1226 DVD drive, 1227 DVD-ROM, 1230 ROM, 1240 input / output chip

Claims

1. a data storage unit for storing financial accounting data of a plurality of companies; a financial indicator calculation unit that calculates financial indicators indicating the financial status of a company by applying a plurality of values ​​included in the financial accounting data to a predetermined formula for each of a plurality of comparison target companies and comparison source companies that are at least a portion of the plurality of companies; a similarity calculation unit that calculates a similarity between each of the plurality of comparison target companies and the comparison source company based on the financial indicators of each of the plurality of comparison target companies calculated by the financial indicator calculation unit and the financial indicators of the comparison source company; a similar company selection unit that selects a plurality of similar companies similar to the comparison source company from among the plurality of comparison target companies based on the similarity between each of the plurality of comparison target companies and the comparison source company calculated by the similarity calculation unit; An information processing device comprising:

2. 2. The information processing device according to claim 1, wherein the financial indicator calculation unit calculates at least one of an operating profit margin, a cash conversion cycle (CCC), and a debt-equity ratio as the financial indicator for each of the plurality of comparison target companies and the comparison source company by applying a plurality of values ​​contained in the financial accounting data to the calculation formula.

3. The financial indicator calculation unit calculates the operating profit margin, the CCC, and the debt-equity ratio for each of the plurality of comparison target companies and the comparison source company, 3. The information processing device of claim 2, wherein the similarity calculation unit calculates the similarity between each of the plurality of comparison target companies and the comparison source company based on the operating profit margin, the CCC, and the debt-equity ratio of each of the plurality of comparison target companies and the comparison source company, and the sales revenue of each of the plurality of comparison target companies and the comparison source company.

4. 4. The information processing device according to claim 3, wherein the financial indicator calculation unit calculates the operating profit margin from operating profit and sales amount included in the financial accounting data, calculates the CCC from the accounts payable balance, cost of sales, accounts receivable turnover days, and inventory turnover days included in the financial accounting data, and calculates the debt-equity ratio from interest-bearing liabilities and equity capital included in the financial accounting data.

5. the similarity calculation unit calculates a similarity between each of the plurality of comparison target companies and the comparison source company by applying a preset weighting value to the plurality of financial indicators of the plurality of comparison target companies and the comparison source company calculated by the financial indicator calculation unit; a weight value changing unit that changes the weight value according to an instruction from a user who uses the information processing device; The information processing device according to claim 1 , further comprising:

6. a comparison target company selection section that selects, from among the plurality of companies, a plurality of companies whose industries correspond to the industries of the comparison target companies as the plurality of comparison target companies; The information processing device according to claim 1 , further comprising:

7. a comparison target company selection section for selecting listed companies from among the plurality of companies as the plurality of comparison target companies; The information processing device according to claim 1 , further comprising:

8. a stock value calculation unit that calculates the stock value of the comparison company based on the plurality of similar companies selected by the similar company selection unit; The information processing device according to claim 1 , further comprising:

9. Computer, a financial accounting data storage unit for storing financial accounting data of a plurality of companies; a financial indicator calculation unit that calculates financial indicators indicating the financial status of a company by applying a plurality of values ​​included in the financial accounting data to a predetermined formula for each of a plurality of comparison target companies and comparison source companies which are at least a portion of the plurality of companies; a similarity calculation unit that calculates a similarity between each of the plurality of comparison target companies and the comparison source company based on the financial indicators of each of the plurality of comparison target companies calculated by the financial indicator calculation unit and the financial indicators of the comparison source company; and a similar company selection unit that selects a plurality of similar companies similar to the comparison source company from among the plurality of comparison target companies based on the similarity between each of the plurality of comparison target companies and the comparison source company calculated by the similarity calculation unit; A program to function as a

10. 1. A computer-implemented information processing method, comprising: a storage step of storing financial accounting data of a plurality of companies in a financial accounting data storage unit; a financial indicator calculation step of calculating financial indicators indicating the financial status of each of a plurality of comparison target companies and comparison source companies which are at least a portion of the plurality of companies by applying a plurality of values ​​included in the financial accounting data to a predetermined calculation formula; a similarity calculation step of calculating a similarity between each of the plurality of comparison target companies and the comparison source company based on the financial indicators of each of the plurality of comparison target companies calculated in the financial indicator calculation step and the financial indicators of the comparison source company; a similar company selection step of selecting a plurality of similar companies similar to the comparison source company from among the plurality of comparison target companies based on the similarity between each of the plurality of comparison target companies and the comparison source company calculated in the similarity calculation step; An information processing method comprising:

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