Financial analysis system, financial analysis method, and program

Abstract

To enable even a person being not an expert to easily recognize an index value related to management.SOLUTION: A financial analysis system 100 includes an acquisition unit 3 which acquires information about finances of a plurality of business entities, a processing unit 4 which aggregates the information about the finances of the plurality of business entities acquired by the acquisition unit 3, and an output unit 5 which outputs a result aggregated by the processing unit 4.SELECTED DRAWING: Figure 7

Description

[Technical Field]

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

[0002] One aspect of a graph display system is described in Patent Document 1. The graph display system described in Patent Document 1 is a system that displays graphs based on welfare consultation-related information collected by government offices, town halls, etc.

[0003] In this type of graph system, for example, by displaying information relating to the financial affairs of a business entity, a user has the advantage of being able to easily grasp the financial situation and financial trends of the business entity. [Prior art documents] [Patent documents]

[0004] [Patent Document 1] Patent No. 6869408 Summary of the Invention [Problem to be solved by the invention]

[0005] Recently, there has been an increase in the number of cases where mergers and acquisitions (M&A) are being considered. However, simply displaying the financial information of each business entity using a system such as a graph display system is not sufficient for considering mergers and acquisitions.

[0006] The present invention aims to provide a financial analysis system, a financial analysis method, and a program that can perform analyses before and after incorporating a target company in a merger or acquisition when conducting M&A or the like. [Means for solving the problem]

[0007] A financial analysis system according to one embodiment of the present invention comprises an acquisition unit that acquires financial information about multiple business entities, a processing unit that sums up the financial information about the multiple business entities acquired by the acquisition unit, and an output unit that outputs the result of the summation by the processing unit.

[0008] One aspect of the financial analysis method of the present invention is a method executed by a processor, and includes an acquisition step of acquiring financial information about multiple business entities, a processing step of adding up the financial information about the multiple business entities acquired by the acquisition step, and an output step of outputting the result of the addition by the processing step. 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. [Effects of the Invention]

[0009] The financial analysis system, financial analysis method, and program according to the above aspects of the present invention have the advantage that when conducting M&A or the like, analysis can be performed before and after incorporating a company that is the target of a merger or acquisition. [Brief explanation of the drawings]

[0010] [Figure 1] 1 is a system configuration diagram of a financial analysis system according to an embodiment. [Figure 2] FIG. 2 is a block diagram of a user terminal in the financial analysis system according to the embodiment. [Figure 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 the corporate business overview statement. [Figure 5] FIG. 10 is a screen diagram showing an example of a display screen of a comparison function with other companies in the financial analysis system according to the embodiment. [Figure 6] FIG. 10 is a screen diagram showing an example of a display screen of a comparison function with other companies in the financial analysis system according to the embodiment. [Figure 7]FIG. 10 is a screen diagram showing an example of a display screen of a comparison function with other companies in the financial analysis system according to the embodiment. [Figure 8] FIG. 10 is a screen diagram showing an example of a display screen of a comparison function with other companies in the financial analysis system according to the embodiment. [Figure 9] FIG. 10 is a screen diagram showing an example of a display screen of a comparison function with other companies in the financial analysis system according to the embodiment. [Figure 10] FIG. 10 is a screen diagram showing an example of a display screen of a comparison function with other companies in the financial analysis system according to the embodiment. [Figure 11] FIG. 10 is a screen diagram showing an example of a display screen of a comparison function with other companies in the financial analysis system according to the embodiment. [Figure 12] FIG. 10 is a screen diagram showing an example of a display screen of a comparison function with other companies in the financial analysis system according to the embodiment. [Figure 13] FIG. 10 is a screen diagram showing an example of a display screen of a comparison function with other companies in the financial analysis system according to the embodiment. [Figure 14] FIG. 10 is a screen diagram showing an example of a display screen of a comparison function with other companies in the financial analysis system according to the embodiment. [Figure 15] 10 is a screen diagram showing information on the buyer company, seller company, and merged company in an example of the display screen of the other company comparison function in the financial analysis system according to the embodiment. FIG. [Figure 16] 10 is a screen diagram showing information on the buyer company, seller company, and merged company in an example display screen of the company comparison function in the financial analysis system according to the embodiment. FIG. [Figure 17] 10 is a screen diagram showing information on the buyer company, seller company, and merged company in an example display screen of the company comparison function in the financial analysis system according to the embodiment. FIG. [Figure 18] 10 is a display example of a display screen of a management function in the financial analysis system according to the embodiment. [Figure 19] 10 is a flowchart of an acquisition step in the financial analysis system according to the embodiment. [Figure 20]10 is a flowchart of a function for comparing with other companies and a function for comparing with one's own company in the financial analysis system according to the embodiment. [Figure 21] 10 is a flowchart of a management function in the financial analysis system according to the embodiment. [Figure 22] 10 is a flowchart of a function for comparing with other companies in the financial analysis system according to the embodiment. [Figure 23] 10 is a flowchart of a company comparison function in the financial analysis system according to the embodiment. [Figure 24] 10 is a flowchart of a management function in the financial analysis system according to the embodiment. DETAILED DESCRIPTION OF THE INVENTION

[0011] <Embodiment>

[0012] The financial analysis system 100 according to this embodiment is a system that can analyze the financial status of a target business entity and present information related to management. As shown in Fig. 1, the financial analysis system 100 comprises a plurality of user terminals 1 owned by the business entity, a management server 2 (sometimes referred to as a "financial analysis device" or "server device"), and a database system 7.

[0013] In the following description, when multiple user terminals 1 are to be distinguished from one another, they will be referred to as "first user terminal 1a," "second user terminal 1b," etc., and when referring to each of multiple user terminals 1, they will be simply referred to as "user terminal 1" or "each user terminal 1."

[0014] As used herein, "business entity" refers to an entity that conducts business. There are no particular limitations on the type of "business entity," and examples include joint-stock companies, limited liability companies, general partnerships, limited partnerships, general incorporated associations, specified non-profit organizations (NPOs), retail stores, 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 corporation, a small or medium-sized enterprise, or a micro-enterprise.

[0015] The business entity may also be a single division. A division refers to an organization organized under a headquarters department in a divisional organization. Examples of a division include a division within a product-based division organization, a customer-based division organization, a region-based division organization, etc.

[0016] The financial analysis system 100 according to this embodiment can acquire information about the business overview of a target business entity, calculate management indicators and financial information based on this information, and execute a "comparison function with other companies" and a "company comparison function." Furthermore, in the financial analysis system 100, a user can use the "comparison function with other companies" and the "company comparison function" to provide advice and consulting to the target business entity, while also executing a function (referred to as a "management function") to share the information about the business overview of the target business entity, management indicators, and financial information used here among multiple user terminals 1.

[0017] The "Company Comparison Function" calculates management indicators for each business entity from information about the business overview of the target business entity and information about the business overview of other companies, and uses the calculated indicators to present a comparison between the company and other companies. The "Company Comparison Function" extracts necessary information from information about the business overview of the target business entity, subtracts amounts such as compensation for the representative, and presents the actual financial situation. The "Management Function" registers, for each business entity, information about the business overview, management indicators, financial information, etc., making it viewable on multiple user terminals 1, and also enabling the sharing of information so that information entered on each user terminal 1 can be viewed on other user terminals 1. These "Company Comparison Function," "Company Comparison Function," and "Management Function" will be explained in detail later.

[0018] The financial analysis system 100 according to this embodiment is mainly composed of 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.

[0019] 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 can be communicated between them. 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 or wireless. (User terminal 1)

[0020] The user terminal 1 is a communication terminal device used by a user of the financial analysis system 100 according to this embodiment. Using the user terminal 1, the user can present information about management to a target business entity. There are no particular limitations on the user terminal 1, and examples include smartphones, tablet terminals, PDAs (Personal Digital Assistants), mobile phones, notebook PCs (Personal Computers), desktop PCs, and wearable terminals such as smart watches and smart glasses. As shown in FIG. 2 , the user terminal 1 includes a communication unit 11, a processing unit 12, an input unit 13, and a display unit 14.

[0021] The communication unit 11 connects the user terminal 1 to the network directly or indirectly via another network or a relay, etc. The communication unit 11 has a function of communicating 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.

[0022] 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 include input devices such as a keyboard, a pointing device, a mechanical switch, a gesture sensor, etc. The user interface may also include an audio input / output unit 5 such as a microphone, and a camera.

[0023] 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 in accordance with 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.

[0024] The display unit 14 outputs the processing results 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)

[0025] The management server 2 is a server device that provides the services of the financial analysis system 100 to multiple 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, a communication unit 6, and a storage unit 21. In this embodiment, as described above, the management server 2 is primarily configured as a computer system (here, a server device) having one or more processors and one or more memories. The acquisition unit 3, processing unit 4, and output unit 5 are realized by one or more processors executing programs. (Storage unit 21)

[0026] The storage unit 21 stores information handled by the management server 2. The storage unit 21 is realized by, for example, a ROM (Read Only Memory), a RAM (Random Access Memory), an EEPROM (Electrically Erasable Programmable Read Only Memory), or the like. (Acquisition part 3)

[0027] The acquisition unit 3 acquires information regarding the business overview of multiple different business entities. The information regarding the business overview includes financial information. The information regarding the business overview acquired by the acquisition unit 3 is stored in the database system 7. The information regarding the business overview in this embodiment is acquired from the corporate business overview description. As shown in Figure 4, the corporate business overview description includes information such as the business entity's sales 81, cost of sales 82, selling and general administrative expenses 83, operating profit / loss 84, asset amount 85 (including receivable amount), liabilities 86, and compensation amount 87 for the representative. The acquisition unit 3 acquires information regarding the business overview from the contents of the corporate business overview description and records the information regarding the business overview in the database system 7 in association with the name of the business entity.

[0028] Information on business overview does not necessarily have to be obtained from the corporate business overview explanation. For example, if the company is listed, it may be obtained from the securities report, or from the Corporate Enterprise Statistics Survey, which compiles statistical data published by government ministries and agencies.

[0029] The acquisition unit 3 according to this embodiment can acquire financial information about the business entity by acquiring information about the business overview. Examples of financial information in the corporate business overview statement include the business entity's sales 81, cost of sales 82, selling and general administrative expenses 83, operating profit and loss 84, asset amount 85, liabilities 86, and representative compensation 87. However, the acquisition unit 3 may acquire financial information directly, rather than from the information about the business overview. The acquisition unit 3 may acquire financial information from, for example, financial statements (including income statements and balance sheets), trial balances (trial balances, trial balances, trial balances), etc. In particular, when the business entity is made up of business divisions, it is preferable to use trial balances because financial statements do not exist for each business division.

[0030] The acquisition unit 3 can acquire information related to the business overview by, for example, performing OCR (Optical Character Recognition) processing on image data obtained by scanning the corporate business overview description using a terminal device connected to the management server 2. There are no particular restrictions on the terminal device connected to the management server 2, and examples include a scanner, a multi-copy machine, a user terminal 1 with a camera, a facsimile, and a multi-function printer. Furthermore, if the information related to the business overview is recorded in a CSV file, Excel file, or the like, the acquisition unit 3 may acquire data directly from these files.

[0031] The acquisition unit 3 may also acquire information related to the business overview or financial information using an API (Application Programming Interface) of an external service that provides information related to the business overview. For example, the acquisition unit 3 can acquire information related to the business overview or financial information using an API that discloses securities reports on the Web or an API that discloses survey results of a Financial Statements Statistics Survey. (Processing section 4)

[0032] The processing unit 4 executes the overall processing of the management server 2. As shown in Fig. 3, the processing unit 4 includes an aggregating unit 40, an index calculation unit 41, a profit calculation unit 42, an asset calculation unit 43, a debt calculation unit 44, a net asset calculation unit 45, and a sharing unit 46. In Fig. 3, the aggregating unit 40, the index calculation unit 41, the profit calculation unit 42, the asset calculation unit 43, the debt calculation unit 44, the net asset calculation unit 45, and the sharing unit 46 do not represent physical components, but rather represent functions realized by the processing unit 4.

[0033] The processing unit 4 can calculate the management-related index value from the information on the business overview acquired by the acquisition unit 3. The calculation of the management-related index value can be performed by the index calculation unit 41.

[0034] 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 the amount of any item in the "Amount of Remuneration, etc. for Representative" column described in the Corporate Business Overview Explanation from the financial information. This calculation can be performed by the profit calculation unit 42, asset calculation unit 43, debt calculation unit 44, and net asset calculation unit 45. (Summarization section 40)

[0035] The summing unit 40 sums financial information of multiple business entities. The financial information summed by the summing unit 40 is recorded in the storage unit 21 separately from the financial information of each business entity. The index calculation unit 41, profit calculation unit 42, asset calculation unit 43, debt calculation unit 44, and net asset calculation unit 45 calculate various numerical values ​​based on information about the business overview of each business entity, and can also calculate various numerical values ​​using the summation results by the summation unit 40. By viewing various indexes using the summed financial information, a user can easily predict the financial situation after executing M&A (Mergers and Acquisitions).

[0036] The aggregation unit 40 records the result of aggregating the financial information of multiple business entities in the storage unit 21, and at this time, the aggregated financial information can also be assigned to and registered as a new business entity. This allows calculations to be performed by the index calculation unit 41, profit calculation unit 42, asset calculation unit 43, debt calculation unit 44, and net asset calculation unit 45, which will be described later, as financial information for a business entity newly established by a consolidation-type merger of multiple business entities.

[0037] A consolidation merger is an M&A method in which the legal entities of multiple business entities are dissolved and all rights and obligations are transferred to a company established through the merger. Of course, this embodiment can also be used assuming an absorption merger. An absorption merger is an M&A method in which the legal entity of the main business entity among multiple business entities remains, and the legal entities of the other entities are dissolved.

[0038] The following is an example of a method of aggregation by the aggregation unit 40. In the following description, the multiple business entities are described as a first business entity (e.g., a buyer company) and a second business entity (e.g., a seller company), but there may be three or more business entities. (Example of method 1 for combining)

[0039] An example of a method of summing financial information obtained from an income statement showing the periodic profit and loss for a target period will be described below. The summation unit 40 sums financial information (e.g., income statement) for a target period of one business entity (here, a first business entity) among multiple business entities with financial information (e.g., income statement) for a period corresponding to the target period of another business entity (here, a second business entity).

[0040] The target period may be, for example, an accounting period (the period for which financial statements are prepared, such as from April to March of the following year), but is not limited to this and may be any period. For example, if the target period for the first business entity is set to be from April to March of the following year, the aggregate target period for the second business entity will be from April to March of the following year.

[0041] More specifically, the aggregation unit 40 aggregates the financial information (e.g., income statement) of the first business entity for the target period from April 2022 to the end of March 2023 with the financial information (e.g., income statement) of the second business entity for the period from April 2022 to the end of March 2023.

[0042] The aggregation unit 40 can aggregate financial information (e.g., income statement) of multiple business entities by adding financial information (e.g., income statement) of a second business entity for the aggregation target period to financial information of a first business entity for the target period. (Example of method 2 for combining)

[0043] An example of a method of summing financial information obtained from an income statement showing the periodic profit and loss for a target period will be described. The summation unit sums the financial information (e.g., income statement) for the target period of one business entity (here, a first business entity) among the plurality of business entities with the financial information (e.g., income statement) for another business entity (here, a second business entity) that ended either before or after the target period of the one business entity (here, the first business entity), and the financial information (e.g., income statement) for another business entity selected either before or after the target period of the one business entity (here, the first business entity).

[0044] For example, if the target period for the first entity is set from April to March of the following year and the accounting period for the second entity is from January to December, the period to be aggregated will be either before or after the end of March of the target period for the first entity (either the January to December period immediately preceding it or the January to December period immediately following it).

[0045] More specifically, for the first business entity's target period from April 2022 to the end of March 2023, the second business entity's aggregate target period will be either January 2022 to December 2022, which is before the end of March 2023 of the first business entity's target period, or January 2023 to December 2023, which is after the end of March 2023 of the first business entity's target period.

[0046] The aggregation unit may use the aggregation target period selected by the user, the aggregation target period of the second business entity that ended most recently from the last day of the target period of the first business entity, etc. (Example of method 3 for combining)

[0047] An example of a method of summing up financial information obtained from an income statement showing the periodic profit and loss for a target period will be described below. If another business entity (here, the second business entity) has only a partial period corresponding to the target period, the summing unit 40 sums up the financial information (e.g., income statement) for the target period of the first business entity and the financial information (e.g., income statement) for only the corresponding partial period of the second business entity.

[0048] Examples of cases where an entity has only a partial period corresponding to the target period include cases where the entity goes out of business or is closed during the target period, or where the entity has been newly established only recently.

[0049] For example, if the target period for a first business entity is set from April to March of the following year, and a second business entity goes out of business in the middle of the target period (for example, in September), the aggregation unit 40 can set the target period for aggregation to be from April to September for the second business entity.

[0050] More specifically, the aggregation unit 40 aggregates financial information about the first business entity for the target period from April 2022 to March 2023 with financial information about the second business entity for a portion of the aggregation target period from April 2022 to September 2022. (Example 4 of the method of summation) PL

[0051] The following is an example of a method of aggregation when financial information is obtained from an income statement showing the periodic profit and loss for the target period. For example, if the second business entity has only recently been established, financial information per unit month (e.g., income statement) is calculated from a corresponding partial period, financial information (e.g., income statement) of the second business entity for the target period is calculated from the financial information per unit month (e.g., income statement), and the financial information (e.g., income statement) of the second business entity for the period corresponding to the target period is aggregated.

[0052] For example, if the target period for the first business entity is set from April to March of the following year, and the second business entity was established in December, the aggregation unit 40 calculates financial information for one month (e.g., an income statement) from financial information from December to March of the following year (e.g., an income statement).

[0053] Then, to obtain financial information (e.g., income statement) for the target period, i.e., one year, from the financial information for one month (e.g., income statement), the financial information (e.g., income statement) for one month can be multiplied by 12 to obtain financial information (e.g., income statement) of the second entity for the period corresponding to the target period. By adding this to the financial information for the first business entity for the period in question, financial information (for example, income statements) for multiple business entities can be added together. (Example 5 of the method of summation)

[0054] In the above aggregation method, financial information has been obtained from the income statement, which shows the profit and loss for the target period. Below, we will provide an example of an aggregation method when financial information is obtained from the balance sheet, which shows the financial position at the target time.

[0055] The aggregation unit aggregates the financial information of one of the multiple business entities (here, the first business entity) as of the end of the target period with financial information (e.g., a balance sheet) of another business entity (here, the second business entity) as of the end of the period corresponding to the target period.

[0056] For example, if the accounting period of the first entity and the accounting period of the second entity are the same (e.g., from April to March of the following year), the amount of the first entity as of the end of March and the amount of the second entity as of the end of March are added together.

[0057] More specifically, the summing unit 40 sums the amount as of the end of March 2023, which is the accounting period of the first business entity, and the amount as of the end of March 2023, which is the accounting period of the second business entity. (Example 6 of the summing method)

[0058] The following describes an example of an aggregation method when financial information is obtained from a balance sheet that represents the financial state at a target time. The aggregation unit aggregates the financial information (e.g., balance sheet) as of the last day of a target period of one of the plurality of business entities (here, a first business entity) with the financial information (e.g., balance sheet) of another business entity (here, a second business entity) as of the last day of a target period that ends either before or after the last day of the target period of the one business entity (here, the first business entity), and is selected either before or after the last day of the target period.

[0059] For example, if the target period for the first entity is set from April to March of the following year and the accounting period for the second entity is from January to December, the amount as of the last day of either the accounting period before or after the end of March of the target period for the first entity (either the January to December period immediately preceding or the January to December period immediately following) will be the target period for the aggregation.

[0060] More specifically, the aggregation unit 40 determines the aggregation target period for the second business entity to be either the amount as of the end of December 2022, which is the last day of the accounting period from January to December 2022, which is before the end of March 2023 of the first business entity's target period, or the amount as of the end of December 2023, which is the last day of the accounting period from January to December 2023, which is after the end of March 2023 of the first business entity's target period.

[0061] The aggregation unit may use the last day of the accounting period selected by the user, or the last day of the accounting period of the second business entity that ended most recently from the last day of the target period of the first business entity, etc. (Example 7 of the summing method)

[0062] An example of an aggregation method when financial information is obtained from a balance sheet that represents the financial state at a target time will be described. When another business entity (here, a second business entity) has only a partial period corresponding to the target period, the aggregation unit aggregates the financial information (e.g., balance sheet) of the other business entity (here, the second business entity) as of the end of the corresponding partial period with the financial information (e.g., balance sheet) of the one business entity (here, a first business entity) for the target period.

[0063] For example, if the target period for the first business entity is set from April to March of the following year, and the second business entity goes out of business during the target period (for example, in September), the aggregation unit 40 can use the amount of the second business entity as of the end of September as the target period for aggregation. More specifically, the summing unit 40 sums the amount of the first business entity as of the end of March of the following year with the amount of the second business entity as of the end of September. (Indicator calculation unit 41)

[0064] The index calculation unit 41 calculates management index values ​​for each specified period from the information on the business overview acquired by the acquisition unit 3 or the financial information aggregated by the aggregation unit 40. Management index values ​​refer to numerical values ​​expressed from sales, cost of sales, selling and administrative expenses, etc., to make it easier to understand the status of management, finance, and / or accounting. Examples of management index values ​​include operating profit margin, labor cost ratio, operating profit margin on total assets, total asset turnover ratio, liquidity ratio, cash conversion cycle, monthly debt-to-sales ratio, quick ratio, liquidity ratio, equity ratio, accounts receivable turnover ratio, inventory turnover period, and accounts payable turnover period. Note that "selling and administrative expenses" as used herein refers to selling expenses and general administrative expenses, i.e., "selling and administrative expenses."

[0065] The operating profit margin on sales is an index value that shows the ratio of operating profit to sales. It is possible to determine whether the business entity in question 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 administrative expenses.

[0066] 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 + Welfare costs.

[0067] Return on capital is an indicator that shows the ratio of profits 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.

[0068] Total asset turnover is an index that shows the degree of effective utilization of capital. It is possible to determine how efficiently total assets generate sales by using the total asset turnover. Total asset turnover can be calculated as follows: Total asset turnover (turnover) = Sales ÷ Total asset.

[0069] The liquidity ratio is an indicator of short-term solvency, and is 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 zero sales. The liquidity ratio can be calculated as follows: Liquidity ratio (%) = (cash deposits + securities) ÷ sales.

[0070] The cash conversion cycle is an indicator that shows the number of days from purchase to cash collection. The cash conversion cycle can be used to determine whether a company's cash flow is good or not. The cash conversion cycle can be calculated as follows: Cash conversion cycle = Accounts receivable turnover days + Inventory turnover days - Accounts payable turnover days

[0071] The debt-to-monthly sales ratio is an index value that shows how many times the debt is in relation to monthly sales. The debt-to-monthly sales ratio can be used to determine whether the debt is too large and whether there is sufficient capacity to repay the debt. The debt-to-monthly sales ratio can be calculated as follows: Debt-to-monthly sales ratio (times) = Debt / Average monthly sales.

[0072] 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 rule can be used to determine an entity's ability to pay short-term debts. The quick ratio can be calculated as follows: Quick ratio (%) = Current assets ÷ Current liabilities × 100.

[0073] The liquidity ratio is an indicator that shows the ratio of current assets to current liabilities. The liquidity ratio can be used to determine 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 × 100.

[0074] The equity ratio is an index value that shows the ratio of equity to total capital. The equity ratio can be used to determine whether a company's financial soundness is high. The equity ratio can be calculated as follows: Equity ratio (%) = Equity ÷ Total capital × 100.

[0075] The accounts receivable turnover ratio is an index value that shows the ratio of sales to accounts receivable. The accounts receivable turnover ratio can be used to determine whether accounts receivable are being collected efficiently. The accounts receivable turnover ratio can be calculated as follows: Accounts receivable turnover ratio (times) = Sales / Accounts receivable.

[0076] The inventory turnover period is an indicator that shows the ratio of inventory to sales. The inventory turnover period can be used to measure how long it takes for the inventory held by a business to be sold. The inventory turnover period can be calculated as follows: Inventory turnover period (turnover) = Sales / End of period inventory.

[0077] The payables turnover period is an indicator that shows 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 (months) = Payables / Purchase amount per month.

[0078] In this way, 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.

[0079] The index calculation unit 41 calculates management-related index values ​​for each predetermined period. The "predetermined period" here refers to the period required to calculate the index value, and may be determined appropriately depending on 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 over multiple years). The index values ​​calculated by the index calculation unit 41 are stored in the database of the database system 7. (Profit calculation unit 42)

[0080] The profit calculation unit 42 calculates the amount obtained by subtracting the representative's compensation from the business entity's operating profit (hereinafter sometimes referred to as "profit amount after excluding representative's compensation") based on the information relating to the business overview acquired by the acquisition unit 3 or the financial information summed up by the summation unit 40. By looking at the profit amount after excluding representative's compensation, the user can appropriately determine whether the business entity's actual profit in terms of operating profit is on an increasing or decreasing trend.

[0081] Here, "operating profit" is calculated by subtracting sales cost from selling, general and administrative expenses, where selling, general and administrative expenses include personnel expenses, including executive compensation. Executive compensation also includes the representative's compensation. When reporting information about the business overview, business entities may set a high representative's compensation in order to save on taxes. This is because a high representative's compensation increases selling, general and administrative expenses, resulting in a lower operating profit. For this reason, simply looking at operating profit may not accurately determine whether the entity's profit is actually increasing or decreasing. Therefore, the profit calculation unit 42 calculates the profit amount by subtracting the representative's compensation from the entity's operating profit, allowing the actual profit amount to be evaluated.

[0082] In this embodiment, the "Remuneration to Representative" is calculated from the "Remuneration" item in the "10. Amount of Remuneration, etc. to Representative" column in the Corporate Business Overview Statement. This is subtracted from operating profit to calculate the profit amount excluding the representative's remuneration. However, in this invention, the amount of remuneration to the representative may also be extracted from the account item breakdown attached to the corporate tax return as the "Remuneration to 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)

[0083] 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) based on the information on the business overview acquired by the acquisition unit 3 or the financial information summed up by the summation unit 40. By looking at the asset amount after excluding the representative's claim amount, the user can determine the extent of the business entity's actual assets in terms of asset amount.

[0084] Here, "assets" includes the business entity's claims against the representative (e.g., loans, etc.). When the representative borrows from the business entity, he or she is normally obligated to repay the business entity, but sometimes he or she may leave the loan unrepaid because he or she thinks of the business entity as his or her own. 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 calculates the amount by subtracting the claim amount against the representative from the business entity's asset amount, thereby making it possible to evaluate the actual asset amount.

[0085] In this embodiment, the "claim against the representative" is calculated by adding up the "loans" and "advance payments" in the "10. Amount of remuneration, etc., paid to the representative" column in the Corporate Business Overview Statement. This amount is subtracted from the total assets to calculate the total assets excluding the claim against the representative. However, in this invention, the "amount of claim against the representative" may also be extracted from documents such as loan agreements and corporate tax returns. The amount calculated by the asset amount calculation unit 43 is stored in the database of the database system 7. (Debt Amount Calculation Department 44)

[0086] The debt calculation unit 44 calculates the amount of debt of the business entity minus the amount of debt to the representative (hereinafter sometimes referred to as the "claim amount") (hereinafter sometimes referred to as the "debt amount after excluding the representative debt amount") based on the information regarding the business overview acquired by the acquisition unit 3 or the financial information aggregated by the aggregation unit 40. By looking at the debt amount after excluding the representative debt amount, the user can determine how much the business entity's actual debt amount is in terms of the debt amount. The "debt amount" here means the "debt" referred to in the corporate business overview statement.

[0087] Liabilities include loans owed to the representative. A business entity may borrow from the representative to temporarily raise funds. In this case, the amount appearing as a liability (debt amount) includes the amount owed to the representative. Therefore, for example, there may be cases where the entity is insolvent, but in reality is not, making it impossible to accurately evaluate the amount of debt. Therefore, the debt calculation unit 44 calculates the amount of debt of the business entity excluding the amount owed to the representative, thereby enabling the actual amount of debt to be evaluated.

[0088] In this embodiment, the "amount of debt to the representative" is calculated by adding up the "loans" and "loans received" in the "10. Amount of remuneration, etc., paid to the representative" column in the Corporate Business Overview Statement. This is subtracted from the total debt to calculate the total debt after excluding the representative's debt. However, in this invention, the "amount of debt to the representative" may also be extracted from documents such as loan agreements and corporate tax returns. The amount calculated by the debt amount calculation unit 44 is stored in the database of the database system 7. (Net Asset Calculation Section 45)

[0089] The net asset calculation unit 45 calculates the amount of net assets of the business entity excluding loans to the representative (hereinafter sometimes referred to as "net assets after excluding loans to the representative") based on the information on the business overview acquired by the acquisition unit 3 or the financial information aggregated by the aggregation unit 40. By looking at the net assets after excluding loans to the representative, the user can determine the actual financial condition of the business entity, such as whether it is insolvent.

[0090] Here, "net assets" refers to the assets of a business entity that have no repayment obligations. In other words, net assets are the capital remaining after subtracting the amount of debt, which is borrowed capital, from assets (total assets). When a business entity has just been established and has no debt, the net assets are the same as the capital. Since the amount of net assets includes loans to the representative, the net asset calculation unit 45 calculates the amount by subtracting the loans to the representative from the amount of net assets of the business entity, thereby enabling the actual amount of net assets to be evaluated.

[0091] In this embodiment, the "Loans to Representative" is calculated by adding the "Loans" in the "10. Amount of Remuneration, etc. to Representative" column in the Corporate Business Overview Statement to the net assets amount after excluding the Representative's Loans. The amount calculated by the net asset amount calculation unit 45 is stored in the database of the database system 7. (Shared part 46)

[0092] The sharing unit 46 allows the database information recorded in the database system 7 to be shared among multiple user terminals 1. For example, information related to business overviews is recorded in the database in association with business entities. Therefore, even if information related to the business overviews is recorded using the first user terminal 1a, the information related to the business overviews can be shared with the second user terminal 1b. Furthermore, the database also records, from the information related to the business overviews, the following items in association with business entities: index values, operating profit, profit amount excluding representative compensation, asset amount, asset amount excluding representative credit amount, debt amount, debt amount excluding representative debt amount, net assets, and asset amount excluding representative borrowings. Therefore, this information can be synchronized among multiple user terminals 1, allowing the information to be shared among multiple user terminals 1.

[0093] The sharing unit 46 can also share information recorded using the first user terminal 1a (for example, comments, ratings, etc. about a business entity) with the second user terminal 1b, thereby allowing information about a certain business entity to be shared with other users. (Output section 5)

[0094] The output unit 5 displays the results of processing by the processing unit 4 (e.g., calculation results, etc.) on the display unit 14 of the user terminal 1. As shown in Fig. 3, the output unit 5 includes an index output unit 51, a profit output unit 52, an asset output unit 53, a debt 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 debt output unit 54, the net asset output unit 55, and the management screen output unit 56 do not represent actual configurations, but rather represent functions realized by the output unit 5.

[0095] Here, the above-mentioned "other company comparison function" is a function that compares the target business entity (including a newly established business entity registered as a newly established business entity) with other companies using management indicator values. The other company comparison function can be realized by the indicator output unit 51 of the output unit 5. The "company comparison function" is a function that allows the financial status of the target business entity to be compared when the representative's compensation, etc. is excluded and when it is not excluded. The company comparison function can be realized by the profit output unit 52, the asset output unit 53, the net asset output unit 55, and the debt output unit 54. The "management function" is a function that shares information regarding the business overview, indicator 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)

[0096] The index output unit 51 displays the calculation results by the index calculation unit 41 on the display unit 14 of the user terminal 1. The index output unit 51 displays a graph based on the index values ​​for the time (period) calculated by the index calculation unit 41.

[0097] 5 to 13 show examples of the display screen 9a on the display unit 14 output by the index output unit 51. As a graph, the index output unit 51 displays a line graph with the horizontal axis representing time (period) and the vertical axis representing the index value, as shown in Fig. 5 etc. Here, a display screen for the liquidity ratio on hand as an example of an index value will be exemplified and explained.

[0098] The index output unit 51 first displays a graph area 91 with the index value on the vertical axis and time on the horizontal axis. At this time, a threshold value of the evaluation criterion may be displayed according to the index value. In this embodiment, the threshold value of the evaluation criterion is displayed as "excellent" when it is 200% or more, and as "improved" when it is 100% or less.

[0099] The index output unit 51 displays a graph for each of the following index values: "Company," the average value for small and medium-sized enterprises in the field to which the business belongs, "Small and Medium-sized Enterprise," the average value for large enterprises in the field to which the business belongs, "Large Company," the index value for the seller enterprise (second business entity), "Other Company," and the index value for the newly established business entity after the merger, "Merged Company." Note that the index values ​​for small and medium-sized enterprises use the results of the Financial Statements Statistics Survey of Corporations, and the index values ​​for large enterprises use the average values ​​obtained from securities reports. 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.

[0100] 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 a 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 a continuous order along the horizontal axis, thereby displaying the line graph. This makes the line graph easier for the user to understand, and the user can easily understand the index values.

[0101] As shown in Figures 5 and 6, icon 92 is displayed at the index value position (450%) corresponding to the target business entity's index value for the one year period from April 2015 to March 2016, and the icon 92 moves linearly toward the index value position (0%) corresponding to the one year period from April 2016 to March 2017, with the movement trajectory displayed as a graph. Similarly, as shown in Figures 7 and 8, 2018, 2019, and so on are displayed continuously along the horizontal axis up to 2022.

[0102] Here, "continuous display" means displaying the icons 92 without interruption along the horizontal axis. Therefore, when displaying the graph, it does not matter whether the icons 92 move without stopping or pause. In this embodiment, the icons 92 move without stopping from one end of the horizontal axis to the other end (i.e., from March 2016 to March 2022), but the category of continuous display also includes the icons 92 temporarily stopping after each fiscal year.

[0103] Next, as shown in Figures 8 to 10, the index values ​​for the small and medium-sized enterprise icon 92 (labeled "B" in the figure) displayed at the position corresponding to 2016 (220%) are displayed consecutively along the horizontal axis.

[0104] 11 to 13, the index values ​​for the large company icon 92 (labeled "C" in the figures) displayed at the position (120%) corresponding to 2016 are displayed consecutively along the horizontal axis. Similarly, graphs are displayed for the seller company and the merged company.

[0105] This allows the user to visually grasp the changes in the index values ​​of the target business entities, small and medium-sized enterprises, large enterprises, sellers, and merged companies, making it easy to understand the process of change and the degree of growth of the business entities.

[0106] The index output unit 51 in this embodiment displays the graph area 91 and then displays the business entity, small and medium-sized enterprises, large enterprises, selling companies, and merged companies in that order, but for example, after displaying the graph area 91, the business entity, small and medium-sized enterprises, large enterprises, selling companies, and merged companies may also be displayed simultaneously and consecutively along the horizontal axis.

[0107] 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.

[0108] 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, 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, 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 it would also be possible to select, for example, "four-month comparison," "six-month comparison," etc. as appropriate. It would also be possible to display the trends in index values ​​for every three months of the year.

[0109] Furthermore, 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 performance is good or needs improvement simply by looking at the line graph, but by selecting the "Advice" tab, more specific advice can be displayed. The advice may be a pre-recorded comment according to the index value, 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 amount output unit 52)

[0110] 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 .

[0111] 14 and 15 show an example of the display screen 9b on the display unit 14 output by the profit output unit 52. Fig. 14 is a graph displaying the company's sales and operating profit, and Fig. 15 is a graph displaying the sales and operating profit of the buyer company (the company), the seller company (the other company), and the merged company. The profit output unit 52 displays a bar graph as a graph, with the horizontal axis representing time (period) and the vertical axis representing amount.

[0112] Here, the graph is displayed as a bar graph, but it may also be displayed as other graphs such as a pie chart, a bar graph, or a histogram. Below the graph area on the display screen, a table is shown showing the sales, operating profit (or profit amount excluding representative compensation), and the ratio of operating profit to sales for the fiscal year corresponding to the graph. In Figure 15, the three bar graphs corresponding to each fiscal year are arranged in the order of the buyer company (our own company), the seller company (the other company), and the merged company, and the table represents, from top to bottom, the buyer company (our own company), the seller company (the other company), and the merged company. The user can switch between a screen showing information about only our own company and a screen showing information about our own company, the other company, and the merged company as appropriate.

[0113] The display screen has tabs for "Financial Statement" and "No Representative's Compensation." When "Financial Statement" is selected, the normal operating profit without representative's compensation is displayed. When "No Representative's Compensation" is selected, the profit amount after representative's compensation is displayed. Figure 14 shows the display screen when "No Representative's Compensation" is selected, and the profit amount after representative's compensation is displayed in the "Operating Profit" item. The graph shows sales revenue in a light-colored graph, and operating profit or profit amount after representative's compensation is displayed in a dark-colored graph. The height from the horizontal axis to the top of each graph indicates the amount.

[0114] In this embodiment, the display screen 9b displays the operating profit including the representative's compensation and the profit amount excluding the representative's compensation by switching between the tabs at the top. This allows the user to evaluate the actual profit amount of the business entity, excluding the representative's compensation, by comparing the operating profit and the profit amount excluding the representative's compensation. (Asset amount output unit 53, Debt amount output unit 54)

[0115] 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. Furthermore, the debt amount output unit 54 displays the calculation results by the debt amount calculation unit 44 on the display unit 14 of the user terminal 1. The asset amount output unit 53 and the debt amount output unit 54 display graphs based on the results calculated by the asset amount calculation unit 43 and the debt amount calculation unit 44.

[0116] FIG. 16 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 asset amount (asset amount excluding the representative's liability amount; indicated as "liability" in FIG. 15) is shown above the horizontal axis, which serves as the base, and the liability amount is shown below, allowing the liability amount and the liability amount to be displayed on a single screen. For each target period, the three bar graphs are arranged in the order of the buyer company (our own company), the seller company (the other company), and the merged company. Although not specifically illustrated, as shown in FIG. 14, it is also possible to switch to a screen that displays the liability amount and the liability amount for only our own company. In the present invention, the liability amount and the liability amount may be displayed on separate screens. Below the graph area on the display screen 9c, a table is displayed showing the liability amount, liability amount, and the difference between the liability amount and the liability amount for the fiscal year corresponding to the graph.

[0117] The display screen 9c displays the asset amount after excluding the representative's claim amount, and the liability amount after excluding the representative's liability amount. The difference between the asset amount after excluding the representative's claim amount and the liability amount after excluding the representative's liability amount is displayed as the difference. However, the display screen 9c may be configured to display the asset amount before excluding the representative's claim amount and the liability amount before excluding the representative's liability amount. For example, the display screen may be configured to switch between displaying the asset amount before excluding the representative's claim amount and the asset amount after excluding the representative's liability amount using tabs at the top. Similarly, the display screen 9c may be configured to switch between displaying the liability amount before excluding the representative's liability amount and the liability amount after excluding the representative's liability amount using tabs at the top. This allows the user to evaluate the actual asset amount and actual liability amount by comparing the asset amount and / or liability amount including claims and liability to the representative with the asset amount after excluding the representative's claim amount and / or the liability amount after excluding the representative's liability. (Net Asset Output Unit 55)

[0118] The net asset amount output unit 55 displays the calculation results by the net asset amount calculation unit 45 on the display unit 14 of the user terminal 1. The net asset amount output unit 55 displays a graph based on the results calculated by the net asset amount calculation unit 45.

[0119] FIG. 17 illustrates an example of the display screen 9d output by the net asset output unit 55. The graph displays a bar graph with the horizontal axis representing the period and the vertical axis representing the amount. For each target period, three bar graphs are arranged in the order of the buyer company (our own company), the seller company (another company), and the merged company. In this embodiment, when each graph extends downward from the reference horizontal axis (the line labeled "Insolvent"), it can be evaluated as "Insolvent," and when each graph extends upward from the reference horizontal axis (the line labeled "Capital"), it can be evaluated as having a higher net asset value. In the graph area, a line corresponding to the target business entity's capital is displayed as "Capital," which is different from the other lines.

[0120] The display screen 9d has tabs for "Financial Statements" and "No Representative Loans." When "Financial Statements" is selected, the entity's net assets are displayed. When "No Representative Loans" is selected, the net assets excluding the representative's loans are displayed. Figure 16 shows the display screen 9d with "No Representative Loans" selected.

[0121] In this embodiment, the display screen 9d can be switched between displaying the net assets including loans to the representative and the net assets excluding the representative's loans by using the tabs at the top. This allows the user to evaluate their actual net assets by comparing the net assets including loans from the representative with the net assets excluding the representative's loans. (Management screen output section 56)

[0122] 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 revenue calculated by at least one of the profit calculation unit 42, asset calculation unit 43, debt calculation unit 44, and net asset calculation unit 45 are displayed will be referred to as a first mode. A mode in which the management screen output unit 56 displays the display screen 9e will be referred to as a second mode.

[0123] 18 illustrates an example of a display screen 9e output by the management screen output unit 56. The display screen 9e shows an example of a screen for registering information about a business entity in a database from the first user terminal 1a.

[0124] 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 subjective evaluation by the user on a five-point scale), an estimate of surplus funds, the possibility of closing a deal (e.g., a subjective evaluation by the user on a scale of A to E), 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.

[0125] For example, as shown in FIG. 18, a user can subjectively select an importance index, a safety index, a profitability index, and a capital efficiency index to evaluate a company. 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 capital recovery. All of these are expressed on a 5-point scale, with 1 being the lowest, 5 being the highest, and 3 being the average.

[0126] For example, in terms of the likelihood of closing a deal, each user shares their impression of the target business entity, such as A: Extremely likely, B: Highly likely, C: Uncertain, D: Low possibility, E: Extremely low possibility. 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.

[0127] When executing the second mode, the processing unit 4 performs authentication to determine whether the operation is performed by a user authorized to use the second mode. Examples of authentication include a login ID and password, biometric authentication, and two-step authentication that issues an authentication code. Examples of biometric authentication include fingerprint authentication, face authentication, voice authentication, vein authentication, and iris authentication. Note that authentication may be performed using only a password.

[0128] By using these management screens to share information associated with business entities among multiple user terminals, multiple users can effectively utilize a wide variety of information in their sales activities. (Communications Department 6)

[0129] The communication unit 6 connects the management server 2 to the network directly or indirectly via another network or a relay, 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)

[0130] The database system 7 stores a database. The database system 7 can be realized by a server. The database stores information about 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 excluding representative compensation, asset amount, asset amount excluding representative credit amount, debt amount, debt amount excluding representative debt amount, net assets, and asset amount excluding representative borrowings in association with the business entity.

[0131] The database also records information about business entities, such as the business entity's contact information (address, telephone number, etc.), email address of the business entity's person in charge, website address, past transaction information (transaction history, transaction amount, estimated amount, discount amount, etc.), industry, annual turnover, capital, age of representative, average age of employees, location of interview, etc. (flowchart)

[0132] An example of the operation of the financial analysis system 100 according to this embodiment will be described using a flowchart. The financial analysis system 100 according to this embodiment executes an acquisition step of acquiring information about the business overview, a processing step of aggregating information about the finances of multiple business entities, and an output step of displaying the results of the processing step (this method may be referred to as a "financial analysis method").

[0133] As an example of an acquisition step, a flowchart for acquiring information about the business overview of a business entity is shown in Figure 19. First, the management server 2 requests that the business overview description be read using, for example, the user terminal 1 (ST1). At this time, the management server 2 specifies a method for importing the corporate business overview description (ST2). Examples of the import method include photo data taken using the camera of the user terminal 1, text data, etc.

[0134] The management server 2 executes OCR processing on the imported business overview description (ST3), and then stores the content of the business overview description in the database (ST4).

[0135] The user uses the user terminal 1 to check the information about the business overview of the business entity, and if there is anything that needs to be corrected, makes the correction using the user terminal 1 (ST5). When the correction is made using the user terminal 1, the management server 2 updates the contents of the database for the part that has been corrected. This allows the financial analysis system 100 to obtain information about the business overview and financial information. 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.

[0136] As shown in Fig. 20, a user uses the user terminal 1 to display a management screen for a business entity and display information about the business entity's business overview (ST11). In this state, when the user executes, for example, a function to compare other companies (ST12), the management server 2 references information about the business overview for the business entity to be executed using the function to compare other companies from the database and calculates index values ​​related to the business entity's management (ST13). 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).

[0137] In Figure 20, "analysis information" means at least one of the processing results by the index calculation unit 41, the processing results by the profit calculation unit 42, the processing results by the asset calculation unit 43, the processing results by the debt calculation unit 44, and the processing results by the net asset calculation unit 45.

[0138] FIG. 22 shows a sequence diagram of the other company comparison function. As shown in FIG. 22, 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 references information on the business overview of the entity to be executed using the other company comparison function from the database and calculates index values ​​related to the business management of the entity. Then, a graph is displayed on the user terminal 1.

[0139] Figure 23 shows a sequence diagram of the company comparison function. As shown in Figure 23, when a user executes the company comparison function using the user terminal 1, the management server 2 generates display information including the representative's compensation and display information not including the representative's compensation, and displays them on the user terminal 1. Here, "display information including the representative's compensation" refers to any of the profit amount including the representative's compensation, the profit amount including the representative's credit amount, the net asset amount including the representative's loan, and the debt amount including the representative's debt. "display information not including the representative's compensation" refers to any of the profit amount after excluding the representative's compensation, the asset amount after excluding the representative's credit amount, the net asset amount after excluding the representative's loan, and the debt amount after excluding the representative's debt. 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.

[0140] When a user uses the user terminal 1 to display the management screen (ST21), the management server 2 generates list data of 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 sort and display multiple business entities (this is sometimes called "sorted display"), and can check information about the business entities based on the displayed information.

[0141] Although the management screen output unit 56 has been described as performing a list display and a sort display in response to user operations, it may also perform an aggregate display in which the user inputs desired conditions and displays a list of business entities that meet the conditions. Also, after performing an aggregate display, a sort display may be performed.

[0142] In this manner, the financial analysis system 100 according to this embodiment is used to combine the company comparison function, the other company comparison function, and the management function. For example, suppose an insurance salesperson owns a user terminal 1 (first user terminal 1a; sometimes referred to as the "salesperson terminal"), and the salesperson's superior owns another user terminal 1 (second user terminal 1b; sometimes referred to as the "superior's terminal"). In this case, the salesperson uses the first user terminal 1a to execute the first mode, under the pretense of conducting a company diagnosis for the business entity's representative, and can obtain information on the company's financial status, asset status, and the like. That is, when conducting a company diagnosis for the business entity's representative, the salesperson uses the first user terminal 1a to input information on the business entity's general situation and presents graphs (at least one of FIGS. 5 to 16) showing management indicators and actual profits minus the representative's compensation, thereby providing useful information to the business entity's representative.

[0143] On the other hand, when the business entity 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, actively conducting sales to companies with large surpluses, or selling health insurance products according to the representative's age and the average age of employees.

[0144] Furthermore, if the manager of the sales representative executes the second mode using the second user terminal 1b, the manager can share 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>

[0145] The above embodiment is merely one of various embodiments of the present disclosure. The embodiment can be modified in various ways 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 combinations.

[0146] In the above embodiment, information obtained from a corporate business overview statement was used as an example of information regarding the business overview. However, as described above, information obtained from securities reports, corporate financial statements, and tax returns may also be used. Furthermore, the acquisition unit 3 may acquire information regarding finances from a corporate business overview statement, a financial statement, a trial balance, a detailed account item breakdown, or accounting books. Furthermore, financial information may be acquired from multiple sources. Furthermore, information in a financial statement includes, for example, a balance sheet, a profit and loss statement, a breakdown of selling, general, and administrative expenses, and a statement of changes in shareholders' equity.

[0147] The trial balance does not contain any information equivalent to the statement of changes in shareholders' equity in the financial statement, but it does contain information equivalent to the balance sheet, income statement, and breakdown of selling, general and administrative expenses in the financial statement. An account item breakdown statement is a document that lists the specific contents and amounts of the account items listed in the balance sheet, income statement, and sales and general administrative expense breakdown statement.

[0148] Accounting books include information from main and subsidiary ledgers. Main ledgers include information from diaries, journals, and general ledgers. Subsidiary ledgers include information from customer ledgers, supplier ledgers, cash ledgers, deposit ledgers, expense ledgers, and fixed asset ledgers.

[0149] The acquisition unit 3 acquires an amount related to profits (for example, the amount of operating profit (operating loss)) based on at least one of information from a corporate business overview statement, financial statement, trial balance, account item breakdown statement, or accounting ledger. In the case of a corporate business overview statement, the acquisition unit 3 acquires the amount stated in the "operating profit and loss" column as the amount related to profit, as described above.

[0150] In the case of a financial statement, the acquisition unit 3 acquires the amount stated in the "operating profit amount" (operating loss amount) in the profit and loss statement of the financial statement as the amount related to profit. Note that, since the financial statement is free-form, it also includes a description equivalent to "operating profit amount."

[0151] In addition, the processing unit 4 may calculate the amount related to profit using the amounts listed in the balance sheet, income statement, sales and general administrative expense breakdown, and statement of changes in shareholders' equity included in the financial statement, and the acquisition unit 3 may acquire the calculated amount related to profit.

[0152] In the case of a trial balance, the acquisition unit 3 acquires the amount described in the portion of the trial balance that corresponds to the "operating profit amount" (operating loss amount) in the income statement of the financial statement as the amount related to profit. Note that, since the trial balance is free-form, it also includes the description equivalent to the "operating profit amount."

[0153] In addition, the processing unit 4 may calculate the amount related to profit using the amounts listed in the parts of the trial balance that correspond to the balance sheet, income statement, sales and general administrative expense breakdown, and statement of changes in shareholders' equity in the financial statement, and the acquisition unit 3 may acquire the calculated amount related to profit.

[0154] In the case of an account item breakdown statement or accounting book, the processing unit 4 may calculate the amount related to profit using the amounts of the items listed in the account item breakdown statement or accounting book, and the acquisition unit 3 may acquire the calculated amount related to profit.

[0155] The acquisition unit 3 acquires the amount of executive compensation for the representative based on at least one of the information in the corporate business overview statement, financial statement, trial balance, account item breakdown statement, or accounting books.

[0156] In the case of a corporate business overview statement, the acquisition unit 3 acquires, as described above, the amount listed in "Remuneration" under "Amount of remuneration, etc. related to the representative" as the amount of executive remuneration related to the representative.

[0157] In the case of a financial statement, the acquisition unit 3 acquires the amount listed under "executive compensation" in the income statement of the financial statement as the amount of executive compensation for the representative. Note that, since the financial statement allows for free description, it also includes entries equivalent to "executive compensation." In more detail, the income statement includes an item for selling, general and administrative expenses. Amounts related to executive compensation may be listed under these selling, general and administrative expenses. In such cases, the acquisition unit 3 acquires the amount related to executive compensation. Here, in selling, general and administrative expenses, executive compensation is usually listed as the total amount (if there are multiple directors, the combined amount of executive compensation for all directors).

[0158] Therefore, when only the representative director is paid executive compensation, the acquisition unit 3 determines that the amount of the executive compensation item is the amount for the representative, and acquires the amount of this executive compensation item as the amount of executive compensation for the representative.

[0159] To determine whether only the representative director is paid executive compensation, for example, information from a certificate of all historical facts is obtained, and if the representative director is the only director listed there, it is determined that only the representative director (representative) is paid executive compensation.

[0160] In addition, the number of directors is recorded in advance in the database system 7, and if there is only one director, it can be determined that only the representative director is receiving executive compensation. As another method, a flag can be stored in the database system 7 to indicate whether there is only one director.

[0161] Selling, general and administrative expense items may be listed in a separate document from the income statement. This separate document is called a selling, general and administrative expense statement. The selling, general and administrative expense statement includes information on executive compensation items and amounts.

[0162] In addition, in the breakdown of selling, general and administrative expenses, executive compensation is usually stated as a total amount (if there are multiple directors, the total amount of executive compensation for all directors), but in that case, if only the representative director is paid executive compensation, the acquisition unit 3 will acquire the amount of executive compensation item as the amount of executive compensation for the representative. The determination of whether only the representative director is paid executive compensation is the same as above.

[0163] The statement of changes in shareholders' equity may include bonuses to directors. Bonuses to directors are usually listed as the total amount (if there are multiple directors, the total amount of executive compensation for all directors).

[0164] Therefore, if only the representative director is paid an executive bonus, the Acquisition Department 3 will determine that the amount of the executive bonus account is the amount for the representative, and will acquire it as the amount of executive remuneration for the representative. The determination of whether only the representative director is paid an executive bonus is the same as described above. The amount of the executive bonus will be added to the amount of executive remuneration, and the Acquisition Department 3 will calculate the amount of the executive bonus. , and is obtained as part of the amount of executive compensation for the representative.

[0165] The account item breakdown statement includes, for example, information on the "Breakdown of executive compensation, allowances, etc. and personnel expenses." The "Breakdown of executive compensation, allowances, etc. and personnel expenses" includes information on the breakdown of executive compensation, allowances, etc. and personnel expenses.

[0166] The breakdown of executive compensation and allowances includes, for example, information such as duties, name, relationship to representative, address, full-time / part-time employment, total executive salary, salary for employee duties, salary for non-employee duties, and retirement benefits.

[0167] The breakdown of executive compensation and allowances includes the name, job title, and amount for each executive. Therefore, the acquisition unit 3 searches for the representative director by job title and acquires the total amount of the representative director's salary as the amount of executive compensation for the representative. The breakdown of personnel expenses includes information on executive compensation and allowances, employee salaries and allowances, employee wages and allowances, etc.

[0168] The total amount (if there are multiple directors, the total amount of executive compensation for all directors) is listed in the breakdown of personnel expenses. Therefore, if only the representative director is paid executive salary, the Acquisition Department 3 will acquire the amount listed in the breakdown of personnel expenses as the amount of executive compensation for the representative. The determination of whether only the representative director is paid executive compensation is made in the same manner as described above.

[0169] In the case of a trial balance, the acquisition unit 3 acquires the amount listed in the section of the trial balance that corresponds to "executive compensation" in the income statement of the financial statement as the amount of executive compensation for the representative. Note that, because trial balances allow for free description, they also include entries that correspond to "executive compensation" in the income statement of the financial statement. Note that executive compensation is usually listed as a total amount (if there are multiple directors, the combined amount of executive compensation for all directors), but in that case, if only the representative director is paid executive compensation, the acquisition unit 3 acquires the amount of the executive compensation item as the amount of executive compensation for the representative. The determination of whether only the representative director is paid executive compensation is the same as described above.

[0170] In the case of accounting books, the processing unit 4 may calculate the amount of executive compensation for the representative using the amounts of the items recorded in the accounting books, and the acquisition unit 3 may acquire the calculated amount of executive compensation for the representative.

[0171] The total amount is recorded in the accounting books (if there are multiple directors, the total amount of executive compensation for all directors). Therefore, if only the representative director is paid executive compensation, the Acquisition Department 3 will acquire the amount of the item recorded in the accounting books as the amount of executive compensation for the representative. The determination of whether only the representative director is paid executive compensation is made in the same manner as described above.

[0172] The acquisition unit 3 acquires the total amount of assets based on at least one of the information in the corporate business overview statement, financial statement, trial balance, account item breakdown statement, or accounting book. In the case of a corporate business overview statement, the acquisition unit 3 acquires the amount stated in the "total assets section" as the total amount of the assets section, as described above.

[0173] In the case of a financial statement, the acquisition unit 3 acquires the amount stated in the "total assets" section of the balance sheet of the financial statement as the total amount of the assets section. Note that, since financial statements are free-form, it also includes descriptions equivalent to the "total assets" section.

[0174] In the case of a trial balance, the acquisition unit 3 acquires the amount recorded in the portion of the trial balance that corresponds to the balance sheet of the financial statement as the total amount of the assets section. Note that, since the trial balance is free-form, it also includes entries equivalent to "total of assets section."

[0175] In the case of an account item breakdown statement or accounting book, the processing unit 4 may calculate the total amount of the asset section using the amounts of the items listed in the account item breakdown statement or accounting book, and the acquisition unit 3 may acquire the calculated total amount of the asset section.

[0176] The acquisition unit 3 acquires the amount of the account that is a claim against the representative based on at least one of the information in the corporate business overview statement, financial statement, trial balance, account item breakdown statement, or accounting book.

[0177] In the case of a corporate business overview statement, the acquisition unit 3 acquires the amounts of "loans" and "advance payments" in the "amount of remuneration, etc. to the representative company" stated in the corporate business overview statement as the amounts of the accounts that constitute claims against the representative.

[0178] In the case of a financial statement, the acquisition unit 3 acquires, for example, amounts such as "loans," "advance payments," or "advance payments" on the balance sheet of the financial statement as the amounts of accounts that are claims against the representative. Note that, since the financial statement is free to write, it also includes descriptions equivalent to "loans," "advance payments," or "advance payments."

[0179] In the case of a trial balance, the acquisition unit 3 acquires, for example, the amount recorded in the portion of the trial balance that corresponds to the balance sheet of the financial statement as the amount of the account that is a claim against the representative. Note that, since the trial balance allows free description, it also includes descriptions equivalent to "loans," "advance payments," or "advance payments."

[0180] The acquisition unit 3 acquires the total amount of the liabilities based on the information recorded in at least one of the corporate business summary statement, financial statement, trial balance, account item breakdown statement, or accounting books. In the case of the corporate business summary statement, as described above, the acquisition unit 3 acquires the amount recorded in the "total liabilities" section of the corporate business summary statement as the total amount of the liabilities.

[0181] In the case of financial statements, the acquisition department acquires the amount stated in the "total liabilities" section of the balance sheet of the financial statement as the total amount of the liabilities section. Note that since financial statements are free to write, this also includes descriptions equivalent to the "total liabilities" section.

[0182] In the case of a trial balance, the acquisition section acquires the amount recorded in the section of the trial balance that corresponds to the balance sheet in the financial statement as the total amount of the liabilities section. Note that, since trial balances are free-form, this also includes entries equivalent to "total liabilities section."

[0183] In the case of an account item breakdown statement or accounting books, the amount of the items listed in the account item breakdown statement or accounting books may be used to calculate the total amount of the liabilities section and obtain the amount.

[0184] The acquisition unit 3 acquires the amount of the account that is a debt to the representative based on at least one of the information in the corporate business overview statement, financial statement, trial balance, account item breakdown statement, or accounting book.

[0185] In the case of a corporate business overview statement, the acquisition department acquires the amounts of "loans" and "provisional receipts" in the "amount of remuneration, etc. to the representative" stated in the corporate business overview statement as the amounts of the accounts that constitute debts to the representative.

[0186] In the case of a financial statement, the acquisition unit 3 acquires the amounts listed in the "loans," "suspense receipts," and "deposits" on the balance sheet of the financial statement as the amounts of the items that are debts to the representative. Note that, since the financial statement is free to write, it also includes descriptions equivalent to "loans," "suspense receipts," and "deposits."

[0187] In the case of a trial balance, the acquisition unit 3 acquires the amount recorded in the portion of the trial balance that corresponds to the balance sheet of the financial statement as the amount of the account that is a debt to the representative. Note that, since the trial balance is free-form, it also includes entries equivalent to "loans," "suspense receipts," and "deposits." In the case of account item breakdown statements or accounting books,

[0188] The processing unit 4 may calculate the amount of the item that is a debt to the representative using the amount of the item listed in the account item breakdown statement or accounting ledger, and the acquisition unit 3 may acquire the calculated amount of the item that is a debt to the representative.

[0189] The acquisition unit 3 acquires the total amount of the net assets based on at least one of the information in the corporate business overview statement, financial statement, trial balance, account item breakdown statement, or accounting book. In the case of a corporate business overview statement, the acquisition unit 3 acquires the amount of the "total net assets section" stated in the corporate business overview statement as the total amount of the net assets section.

[0190] In the case of a financial statement, the Acquisition Department 3 acquires the amount stated in the "Total Net Assets" section of the balance sheet of the financial statement as the total amount of the net assets section. Note that, since financial statements are free to write, the Acquisition Department 3 also acquires the description equivalent to the "Total Net Assets" section.

[0191] In the case of a trial balance, the acquisition unit 3 acquires the amount recorded in the portion of the trial balance that corresponds to the balance sheet of the financial statement as the total amount of the net assets section. Note that, since the trial balance is free-form, it also includes entries equivalent to "total net assets section."

[0192] In the case of an account item breakdown statement or accounting book, the processing unit 4 may calculate the total amount of the net assets section using the amounts of the items listed in the account item breakdown statement or accounting book, and the acquisition unit 3 may acquire the calculated total amount of the net assets section. The acquisition unit 3 acquires the amount of the loan based on at least one of the information in the corporate business overview statement, financial statement, trial balance, account item breakdown statement, or accounting book.

[0193] In the case of a corporate business overview statement, the acquisition unit 3 acquires the amount of "loans" in the "amount of remuneration, etc. related to the representative" stated in the corporate business overview statement as the amount related to loans from the representative.

[0194] In the case of a financial statement, the acquisition unit 3 acquires the amount listed in the "loan" column of the balance sheet of the financial statement as the amount related to the loan from the representative. Note that, since the financial statement is free-form, the acquisition unit also acquires the description equivalent to "loan."

[0195] In the case of a trial balance, the acquisition unit 3 acquires the amount recorded in the portion of the trial balance that corresponds to the balance sheet of the financial statement as the amount related to the loan from the representative. Note that, since the trial balance is free-form, it also includes entries equivalent to "loans."

[0196] In the case of an account item breakdown statement or accounting book, the processing unit 4 may calculate the amount related to the loan from the representative using the amount of the item listed in the account item breakdown statement or accounting book, and the acquisition unit 3 may acquire the calculated amount related to the loan from the representative.

[0197] Loans usually include amounts borrowed from persons other than the representative. If there is no person other than the representative director, the acquisition unit 3 determines that the loan is only from the representative director and acquires the above loan as the amount related to the loan from the representative. The determination of whether there is a person other than the representative director is the same as described above.

[0198] It is not essential for the financial analysis system 100 according to the above embodiment that multiple functions are integrated into a single 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 located on the Internet or on-premise. In addition, in the embodiment, the management server 2 and the database system 7 may be integrated into one housing.

[0199] In the above embodiment, the output unit 5 displays the results of processing by the processing unit 4 (e.g., calculation results) on the display unit 14 of the user terminal 1, but the output may also include making the results of processing available for download as a file. The format of the output data may be, for example, a text file, a CSV file, a PDF file, a spreadsheet file, a text file, a presentation file, an image file, a video file, a music file, HTML, or XML. [Explanation of symbols]

[0200] 100 Financial Analysis System 1. User terminal 1a First user terminal 1b Second user terminal 14 Display section 2 Management Server 21 Memory section 3 Acquisition part 4 Processing section 40 Addition Section 5 Output section

Claims

1. an acquisition unit that acquires financial information of a plurality of entities; a processing unit that aggregates the financial information of the plurality of business entities acquired by the acquisition unit; an output unit that outputs the result of the summation by the processing unit; Equipped with Financial analysis system.

2. the plurality of entities are different entities; The financial analysis system of claim 1 .

3. At least one of the entities is a business division; The financial analysis system according to claim 1 or 2.

4. The processing unit sums the financial information for a target period of one of the plurality of business entities with the financial information for another business entity for a period corresponding to the target period. The financial analysis system of claim 1 .

5. The processing unit sums the financial information for the target period of one of the plurality of business entities with the financial information for another business entity that ended either before or after the target period of the one business entity, and the financial information for the other business entity selected either before or after the target period of the one business entity. The financial analysis system of claim 1 .

6. When one of the plurality of business entities has only a part of a period corresponding to the target period, the processing unit sums up the financial information of the other business entities for only a part of the corresponding period. The financial analysis system of claim 1 .

7. When one of the plurality of business entities has only a partial period corresponding to the financial information for the target period of the other business entities, the processing unit calculates the financial information per unit month from the corresponding partial period, calculates the financial information of the other business entities for the target period from the financial information per unit month, and sums up the financial information of the other business entities for the period corresponding to the target period. The financial analysis system of claim 1 .

8. The processing unit sums the financial information of one of the plurality of business entities as of the last day of a target period with the financial information of another business entity as of the last day of a period corresponding to the target period. The financial analysis system of claim 1 .

9. The processing unit sums, with the financial information as of the last day of a target period of one of the plurality of business entities, the financial information of another business entity as of the last day of a target period that ends either before or after the last day of the target period of the one business entity and is selected either before or after the last day of the target period of the one business entity; The financial analysis system of claim 1 .

10. When another entity has only a partial period corresponding to the target period, the processing unit sums up the financial information of the one entity for the target period of the one entity among the plurality of entities with the financial information of the other entity as of the last day of the corresponding partial period. The financial analysis system of claim 1 .

11. The output unit outputs the result of the summation by the processing unit and information regarding the financial affairs of each of the plurality of business entities before the summation. The financial analysis system according to claim 1 or 2.

12. The output unit outputs the result of the summation by the processing unit and information on the financial affairs of each of the plurality of business entities before the summation, as well as an average value related to the financial affairs of small and medium-sized enterprises and an average value related to the financial affairs of large enterprises. The financial analysis system of claim 8 .

13. The output unit outputs the result of the summation by the processing unit and information regarding the finances of only one of the plurality of business entities. The financial analysis system according to claim 1 or 2.

14. an acquisition unit that acquires financial information of a plurality of entities; a processing unit that aggregates the financial information of the plurality of business entities acquired by the acquisition unit; an output unit that outputs the result of the summation by the processing unit; The output unit causes a display unit to display the information. Financial analysis system.

15. The system further includes a storage unit that stores the result of the summation by the processing unit as information related to the financial affairs of the new business entity. The financial analysis system according to claim 1 or 2.

16. The acquisition unit acquires financial information from one or more types selected from a corporate business overview, a financial statement, a trial balance, a detailed account item breakdown, and an accounting book. The financial analysis system according to claim 1 or 2.

17. The acquisition unit acquires financial information from one or more types selected from a corporate business overview, a financial statement, a trial balance, a detailed account item breakdown, and an accounting book. The financial analysis system according to claim 1 or 2.

18. The acquisition unit acquires financial information from an income statement. The financial analysis system according to any one of claims 4 to 7.

19. The acquisition unit acquires financial information from a balance sheet. The financial analysis system according to any one of claims 8 to 10.

20. A financial analysis method executed by a financial analysis system, an acquisition step of acquiring financial information for a plurality of entities; a processing step of aggregating the financial information of the plurality of entities acquired in the acquisition step; an output step of outputting the summed result obtained by the processing step; Equipped with Financial analysis methods.

21. A program for causing a processor to execute each step of the financial analysis method according to claim 20.

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