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 25

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] One embodiment of the financial analysis system according to the present invention comprises an acquisition unit that acquires financial information relating to a plurality of business entities, a processing unit that aggregates the financial information relating to the plurality of business entities acquired by the acquisition unit, a memory unit that assigns and stores the financial information aggregated by the processing unit to a new business entity separately from the financial information relating to the plurality of business entities, and an output unit that outputs the result of the aggregation by the processing unit and the financial information relating to each of the plurality of business entities before the aggregation. [Effects of the Invention]

[0008] The financial analysis system according to the above aspect of the present invention has an advantage that when M&A or the like is carried out, analysis can be performed before and after the incorporation of a target company for merger or acquisition. [Brief explanation of the drawings]

[0009] [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] 10 is a screen diagram showing an example of a display screen for a company comparison function in the financial analysis system according to the embodiment. FIG. [Figure 15] 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 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. [Figure 25] FIG. 10 is a screen diagram showing information on a list of companies willing to sell (buy) in a display example of a display screen in the financial analysis system according to the embodiment. [Figure 26] 10 is a screen diagram showing information on the compatibility of each index in a display example of a display screen in the financial analysis system according to the embodiment. FIG. [Figure 27] 10 is a diagram showing information on rankings after a merger between a company and another company in a display example of a display screen in the financial analysis system according to the embodiment. FIG. [Figure 28] FIG. 10 is a block diagram illustrating a case where the processing unit of the management server further includes a reception unit and a sorting unit in the financial analysis system according to the embodiment. DETAILED DESCRIPTION OF THE INVENTION

[0010] <Embodiment>

[0011] 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.

[0012] 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."

[0013] As used herein, a "business entity" refers to an entity that conducts business. There are no particular limitations on the type of "business entity," and examples include joint-stock companies, limited liability companies, general partnerships, limited liability partnerships, general incorporated associations, specified non-profit organizations (NPOs), sole proprietorships, and partnerships. There are no particular limitations on the size of the business entity, and it may be any size, such as a large company (large enterprise), a medium-sized company (small and medium-sized enterprise), or a small company (micro-enterprise).

[0014] 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.

[0015] 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.

[0016] 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, adds or subtracts amounts such as compensation for the representative, and presents a comparison with 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.

[0017] 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.

[0018] 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)

[0019] 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.

[0020] 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.

[0021] 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.

[0022] 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.

[0023] 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)

[0024] 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)

[0025] 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)

[0026] The acquisition unit 3 is a part that acquires information related to the business overview. The information related to the business overview includes information related to finances. The "financial information" will be described in detail later. The information related to the business overview acquired by the acquisition unit 3 is stored in the database system 7. The information related to the business overview in this embodiment is acquired from the corporate business overview statement. As shown in FIG. 4, the corporate business overview statement includes information such as the business entity's sales 81 (amount in the "Sales (Revenue) Amount" column), cost of sales 82 (amount in the "Cost of Sales (Revenue)" column), selling and general administrative expenses 83 (amount in the "Of Selling and General Administrative Expenses" column), operating profit / loss 84, asset amount 85 (amount in the "Total Assets (Total Liabilities + Total Net Assets)" column), liability amount 86 (amount in the "Total Liabilities (Total Assets - Total Net Assets)" column), and representative's compensation 87 (amount in the "10. Amount of Remuneration, etc. for Representative" column).

[0027] The acquisition unit 3 acquires information on the business overview from the contents of the corporate business overview statement, and records the information on the business overview in association with the name of the business entity in the database system 7. However, the information on the business overview is not limited to being acquired from the corporate business overview statement, but may be acquired from, for example, a securities report in the case of a listed company, or from the Corporate Enterprise Statistics Survey, which is a compilation of statistical data published by government ministries and agencies.

[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 aggregation unit 40, an index calculation unit 41, a profit calculation unit 42, an asset calculation unit 43, a liability calculation unit 44, a net asset calculation unit 45, and a sharing unit 46.

[0033] 3, the summing unit 40, index calculation unit 41, profit calculation unit 42, asset calculation unit 43, liability calculation unit 44, net asset calculation unit 45, and common unit 46 do not represent physical components, but rather represent functions realized by the processing unit 4. Here, "information relating to the financial affairs of the business entity" as used in this specification means at least one of the amount of operating profit or loss, asset amount, liability amount, and net asset amount of the business entity.

[0034] 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.

[0035] 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, liability calculation unit 44, and net asset calculation unit 45. (Summarization section 40)

[0036] 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, liability 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).

[0037] 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, liability 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.

[0038] 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.

[0039] 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)

[0040] 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 summing 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).

[0041] 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.

[0042] 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.

[0043] The aggregation unit 40 can aggregate financial information (e.g., income statements) of multiple business entities by adding financial information (e.g., income statements) 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)

[0044] An example of a method for summing financial information obtained from an income statement showing periodic profits and losses for a target period will be described. The summation unit sums, with the financial information (e.g., income statement) for the target period of one of the plurality of business entities (here, a first business entity), 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).

[0045] 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).

[0046] 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.

[0047] 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)

[0048] 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.

[0049] 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.

[0050] 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.

[0051] 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 summing method)

[0052] The following is an example of a method of aggregation when financial information is obtained from an income statement that shows the periodic profit and loss for the target period. For example, if the second entity has just been established, financial information (e.g., income statement) per unit month is calculated from a corresponding partial period, financial information (e.g., income statement) of the second entity for the target period is calculated from the financial information (e.g., income statement) per unit month, and the financial information (e.g., income statement) of the second entity for the period corresponding to the target period is aggregated.

[0053] 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 (e.g., a profit and loss statement) for one month from financial information (e.g., a profit and loss statement) from December to March of the following year.

[0054] Then, to obtain financial information (e.g., income statement) for the target period, i.e., one year, from the financial information (e.g., income statement) for one month, 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.

[0055] 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)

[0056] In the above aggregation method, financial information has been obtained from the income statement, which shows the profit and loss for the period in question. 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 time in question.

[0057] 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.

[0058] 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.

[0059] 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)

[0060] 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.

[0061] 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.

[0062] 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.

[0063] 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)

[0064] 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.

[0065] 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)

[0066] The index calculation unit 41 calculates management index values ​​for each predetermined 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 ​​that are derived from sales, cost of sales, selling and general administrative expenses, etc., to make it easier to understand the status of management, finance, and / or accounting. The management index values ​​are categorized into items such as safety, profitability, efficiency, productivity, and growth potential. The safety index value can be calculated, for example, as follows. Quick ratio = Current assets / Current liabilities Liquidity ratio = (cash and deposits + securities) / sales Liquidity ratio = Current assets / Current liabilities Fixed ratio = Fixed assets / Equity capital Fixed long-term debt ratio = fixed assets / (equity capital + long-term liabilities) Debt-to-equity ratio = Debt-to-equity ratio Financial Leverage = Total Capital / Equity Capital Equity ratio = Equity capital / Total capital Net assets per share = Net assets / Number of shares issued Dividend on Equity = Dividends / Equity Loan-deposit ratio = cash and deposits / borrowings Bills receivable turnover period = Bills receivable / Monthly sales Payables turnover period = Payables / Monthly purchases Debt Dependence = Debt / Total Capital Debt-to-sales ratio = Debt / monthly sales Interest rate paid = Interest paid · Discount fee / Loan Fixed Assets Long-Term Debt Ratio = (Total Capital - Current Liabilities) / (Fixed Assets + Deferred Assets) Gearing ratio = Interest-bearing debt / Equity capital Debt repayment period = Interest-bearing debt / (Operating profit + Depreciation) The profitability index value can be calculated, for example, as follows: Operating profit margin on total assets = Operating profit / Total assets Return on operating capital = Operating profit / Business assets Return on capital employed = Net income after tax / (interest-bearing debt + equity capital) Return on invested capital = Operating profit / (interest-bearing debt + equity capital) Return on equity = net income after tax / equity EBITDA margin = (operating profit + depreciation) / sales Interest coverage ratio = (operating profit + interest received + dividends received) / (interest paid + discounts paid) Gross profit margin on sales = Gross profit / Sales Operating profit margin = Operating profit / Sales Operating profit margin = Operating profit / Sales Labor cost ratio to sales = Labor cost / Sales Net profit margin = Net income after tax / Sales Sales and general administrative expenses ratio = Sales and general administrative expenses / Sales Sales interest discount rate = Interest discount rate / Sales Break-even sales = fixed costs / marginal profit ratio Marginal profit ratio = Marginal profit / Sales Break-even sales ratio = Break-even sales / Actual sales Margin of safety = 1 - Break-even sales ratio Net income per share after tax = Net income after tax / Number of shares issued Efficiency index values ​​can be calculated, for example, as follows: Total capital turnover = sales / total capital Profit potential = Operating profit / Inventory Cash conversion cycle = accounts receivable turnover days + inventory turnover days - accounts payable turnover days Accounts receivable turnover period = Accounts receivable / Monthly sales Inventory turnover period = (materials + work in process + finished goods + merchandise) / monthly cost of sales Accounts payable turnover period = Accounts payable / Monthly cost of goods sold Return on assets = Operating profit / Total assets The productivity index value can be calculated, for example, as follows. Value-added labor productivity = Value-added / Number of employees Labor distribution rate = labor costs / added value Labor productivity = added value / labor costs Labor productivity = Total sales / Total working hours Man-hour sales = gross profit / total working hours Value-added equipment productivity = Value-added / Tangible fixed assets Value added capital productivity = Value added / Capital Financial expense allocation ratio = interest paid / added value Borrowed capital distribution rate = rent / added value Public distribution rate = Taxes and public dues / Value added Capital distribution rate = Depreciation / Value added The growth index value can be calculated, for example, as follows. Sales growth rate = (current sales - previous sales) / previous sales Profit growth rate = (current profit - previous profit) / previous profit In this specification, "selling and administrative expenses" refers to selling expenses and general administrative expenses, that is, "selling and administrative expenses."

[0067] The operating profit margin is an indicator that shows the ratio of operating profit to sales. It can be used to determine whether a business is operating in the black.

[0068] The labor cost to sales ratio is an indicator that shows the ratio of labor costs to sales. This ratio can be used to determine whether labor costs are high compared to an entity's revenue.

[0069] Return on capital is an indicator that shows the ratio of profits to total capital. It can be used to determine whether invested capital is being used efficiently to generate profits.

[0070] The total asset turnover ratio is an index that shows the effective utilization of capital. It can be used to determine how efficiently total assets generate sales.

[0071] The liquidity ratio is an indicator of short-term solvency, and is the ratio of liquid assets to sales. The liquidity ratio allows you to determine how many months a company will be able to continue making payments, assuming zero sales.

[0072] The cash conversion cycle is an indicator that shows the number of days it takes to collect cash from purchases. The cash conversion cycle can be used to determine whether a company's cash flow is good or not.

[0073] 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.

[0074] The quick ratio is an indicator that shows the ratio of current assets, such as cash and securities, to current liabilities that are due for repayment in the short term. The quick ratio can be used to determine an entity's ability to repay short-term debts.

[0075] 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 a business entity. The capital adequacy ratio is an indicator that shows the ratio of equity capital to total capital. It can be used to determine whether a company's financial soundness is high or low.

[0076] The accounts receivable turnover period is an indicator 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.

[0077] Inventory turnover period is an indicator that shows the ratio of inventory to sales. It can be used to measure how long it takes for an entity to sell its inventory.

[0078] The payables turnover period is an indicator that shows the period from purchasing goods to settling accounts payable and bills payable. The payables turnover period can be used to determine whether a business partner's cash flow is appropriate.

[0079] 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.

[0080] 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 three-month operating profit ÷ three-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)

[0081] The profit calculation unit 42 calculates the profit amount obtained by adding the representative's compensation to the business entity's operating profit (operating profit and loss) (hereinafter sometimes referred to as "profit amount after adding the 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 adding up the representative's compensation, the user can appropriately determine whether the business entity's actual profit is on an increasing or decreasing trend in terms of operating profit (operating profit and loss).

[0082] Here, "operating profit (also called operating profit or loss; hereafter, explanation will be made uniformly using operating profit)" is calculated as: Sales - Cost of sales - Selling and administrative expenses. In addition, in this specification, "operating profit or loss" may be called "operating profit" if it is a profit, or "operating loss" if it is a loss, so it may be referred to as "operating profit" or "operating loss." "Operating loss" may be indicated by showing "operating profit" as a negative number.

[0083] Selling and administrative expenses include personnel expenses, including executive compensation. Executive compensation also includes the compensation of the representative. When reporting information on the business overview, business entities may set high compensation for their representatives in order to save on taxes. This is because a higher representative compensation leads to higher selling and administrative expenses, which in turn reduces operating profit. For this reason, simply looking at operating profit may not accurately determine whether the business entity's profits are actually increasing or decreasing. Therefore, the profit calculation unit 42 calculates the profit amount by adding the representative's compensation to the business entity's operating profit, allowing the actual profit amount to be evaluated.

[0084] In this embodiment, the "Remuneration" item in the "10. Amount of Remuneration, etc., for Representative" column in the Corporate Business Overview Statement is used as "Remuneration to Representative." This is added to operating profit (operating profit and loss) to calculate the profit amount after adding the representative's compensation. However, in this invention, the amount of compensation to the representative may also be extracted from the account item breakdown attached to the corporate tax return as "Remuneration to Representative." Furthermore, items related to the representative's profit and loss other than "Remuneration" in the "10. Amount of Remuneration, etc., for Representative" column may also be used. For example, items related to the representative's profit and loss may include rent or interest paid. 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)

[0085] The asset amount calculation unit 43 calculates the amount (hereinafter sometimes referred to as "asset amount after excluding representative's claim amount") obtained by subtracting the amount of claims against the representative (hereinafter sometimes referred to as "claim amount") from the amount of assets of the business entity (total assets) based on the information regarding the business overview acquired by the acquisition unit 3 or the financial information aggregated by the aggregation unit 40.

[0086] Here, "assets" includes the business entity's claims against the representative (for example, loans, etc.). When the representative receives a loan from the business entity, he or she is normally obligated to repay the loan to the business entity, but because he or she may consider the business entity his or her own, he or she may leave the loan unrepaid. In other words, the amount shown as the asset amount will appear to 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.

[0087] 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., to the representative" column in the Corporate Business Overview Statement. This amount is subtracted from the asset amount to calculate the asset amount excluding the claim against the representative. However, in this invention, the amount of the claim against the representative may be extracted from documents such as a loan agreement or a corporate tax return. Furthermore, in addition to the "loans" and "advance payments" in the "10. Amount of remuneration, etc., to the representative," items related to the claim against the representative may also be used. For example, items related to the claim against the representative may include advance payments, advance payments, or deposits. 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)

[0088] The debt calculation unit 44 calculates the amount (hereinafter sometimes referred to as "debt amount after excluding representative debt amount") obtained by subtracting the amount of debt owed to the representative (hereinafter sometimes referred to as "debt amount") from the amount of debt of the business entity 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. "Debt amount" here means "debt" as defined in the corporate business overview statement.

[0089] Liabilities include loans owed to the representative. A business entity may borrow from its representative to manage its finances. In this case, the amount appearing as a liability (debt amount) includes the amount owed to the representative. Therefore, for example, although the entity may appear to be insolvent, it may not be insolvent if the loan to the representative is excluded, making it impossible to evaluate the amount of debt in accordance with the actual situation. Therefore, the debt calculation unit 44 calculates the amount of debt of the business entity excluding the amount owed to the representative, thereby enabling an evaluation of the amount of debt in accordance with the actual situation.

[0090] In this embodiment, the "Amount of Debt to Representative" is calculated by adding the "Loans" and "Suspense Receipt" amounts in the "10. Amount of Remuneration, etc. to Representative" column in the Corporate Business Overview Statement. This amount is subtracted from the total debt to calculate the total debt after excluding the amount of debt to the representative. However, in this invention, the amount of debt to the representative may be extracted from documents such as loan agreements and corporate tax returns. Furthermore, items related to debt to the representative other than the "Loans" and "Suspense Receipt" amounts in the "10. Amount of Remuneration, etc. to Representative" column may also be adjusted. For example, items related to debt to the representative may include advance payments or deposits. The amount calculated by the debt amount calculation unit 44 is stored in the database of the database system 7. (Net Asset Calculation Section 45)

[0091] The net asset calculation unit 45 calculates the amount obtained by adding the loans owed to the representative from the net asset amount of the business entity (hereinafter sometimes referred to as "net asset amount after adding the representative's loans") 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 net asset amount after adding up the representative's loans, the user can determine the financial condition of the business entity according to its actual situation, such as whether it is insolvent.

[0092] Here, "net assets" refers to the assets of a business entity that have no repayment obligations. In other words, net assets are the amount obtained by subtracting liabilities, which are borrowed capital, from assets (total assets). The amount of net assets does not include loans to the representative, but since loans to the representative are often not repaid, they can be considered equivalent to capital, and so loans to the representative can be included in the net assets and evaluated.

[0093] In this embodiment, the "Loans to Representative" is the "Loans" in the "10. Amount of Remuneration, etc. to Representative" column in the Corporate Business Overview Statement. This is added to the net assets to calculate the net assets after adding the Representative Loans. In addition to the "Loans" in the "10. Amount of Remuneration, etc. to Representative" column, any item related to debts to the representative may also be used. For example, items related to debts to the representative may include suspense, advance payments, or deposits. The amount calculated by the net asset amount calculation unit 45 is stored in the database of the database system 7. (Shared part 46)

[0094] 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 about business overviews is recorded in the database in association with business entities. Therefore, even if information about the business overviews is recorded using the first user terminal 1a, the information about the business overviews can be shared with the second user terminal 1b. Furthermore, the database also records, from the information about the business overviews, the following items in association with business entities: index values, operating profit (operating profit and loss), profit amount after adding representative compensation, asset amount, asset amount after excluding representative credit amount, liabilities, liabilities after excluding representative debt amount, net assets, and net assets after adding representative borrowings. Therefore, this information can be synchronized among multiple user terminals 1, allowing the information to be shared among multiple user terminals 1.

[0095] 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)

[0096] The output unit 5 displays the results of processing by the processing unit 4 (e.g., calculation results, etc.) on the display unit 14 of the user terminal 1. As shown in Fig. 3, the output unit 5 includes an index output unit 51, a profit output unit 52, an asset output unit 53, a liability output unit 54, a net asset output unit 55, and a management screen output unit 56. In Fig. 3, the index output unit 51, the profit output unit 52, the asset output unit 53, the liability output unit 54, the net asset output unit 55, and the management screen output unit 56 do not represent actual configurations, but rather represent functions realized by the output unit 5.

[0097] The "other company comparison function" described above is a function that compares the management indicators of a target business entity (including a newly established business entity registered as a newly established business entity) with those of other businesses (different business entities). 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 compares the financial status of a target business entity with or without adding or subtracting the representative's remuneration, etc. The company comparison function can be realized by the profit output unit 52, the asset output unit 53, the liability output unit 54, and the net asset output unit 55. The "management function" is a function that shares information about the business overview, indicators, and financial status of a target business entity among multiple user terminals 1. The management function can be realized by the sharing unit 46 and the management screen output unit 56 described above. (Indicator output section 51)

[0098] 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.

[0099] 5 to 13 show examples of the display screen 9a on the display unit 14 output by the index output unit 51. The index output unit 51 displays a graph in which one axis represents time and the other axis represents the index value calculated by the processing unit 4 (index value calculation unit 41). The graph may be, for example, a line graph, a bar graph, an area graph, a scatter plot, a band graph, or a histogram.

[0100] As a line graph, the horizontal axis represents time (year or quarter) and the vertical axis represents the profitability indicator value. This graph tracks the progress of a company's profitability indicators (e.g., profit margins and revenue growth rates) over time, and supports strategic decision-making.

[0101] In this bar graph, the horizontal axis represents time and the vertical axis represents the efficiency index value. This graph compares the efficiency index (e.g., asset turnover) of multiple companies in a specific fiscal year and clarifies the difference from the industry average.

[0102] As an area graph, the horizontal axis represents time and the vertical axis represents the growth index value. This graph displays the fluctuations in a company's growth potential (e.g., annual sales growth rate) over a period in area graph format, allowing for visual analysis of the effectiveness of growth strategies.

[0103] As a scatter plot, the horizontal axis represents time and the vertical axis represents the financial stability index value. This graph plots the financial stability index (e.g., debt ratio) for each quarter, tracking the fluctuations in a company's financial health over time.

[0104] These graphs serve as important tools for analyzing trends over time and forecasting future performance indicators, allowing users to efficiently identify areas for performance improvement and make appropriate strategic decisions.

[0105] Here, a line graph is displayed with the horizontal axis representing time (period) and the vertical axis representing the index value, as shown in Figure 5 etc. Here, an example of a display screen for the liquidity ratio on hand as an example of the index value is shown and explained.

[0106] 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.

[0107] The index output unit 51 displays a graph for each of the following: the index value of the target business entity is "our company," the average value of small and medium-sized enterprises in the field to which the business entity belongs is "small and medium-sized enterprises," the average value of large enterprises in the field to which the business entity belongs is "large company," the index value of the seller company (second business entity) is "other company," and the index value of the newly established business entity after the merger is "merged company." Note that the index values ​​for small and medium-sized enterprises use the survey results from the Financial Statements Statistics of Corporations by Industry, and the index values ​​for large enterprises use average values ​​obtained from the Financial Statements Statistics of Corporations by Industry and securities reports. Here, published average values ​​are used, but it is also possible to obtain information on the business overview of specific competitors and calculate and use index values ​​from this.

[0108] 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.

[0109] As shown in Figures 5 and 6, icon 92 is displayed at the index value position (300%) corresponding to the target business entity's index value for the one year period from April 2015 to March 2016, and icon 92 is moved 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.

[0110] 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.

[0111] Next, as shown in Figures 8 to 10, the index values ​​for the small and medium-sized company icon 92 (labeled "B" in the figures) displayed at the position corresponding to 2016 (120%) are displayed consecutively along the horizontal axis.

[0112] 11 to 13, the index values ​​for the large company icon 92 (labeled "C" in the figure) displayed at the position (220%) corresponding to 2016 are displayed consecutively along the horizontal axis. Similarly, graphs are displayed for other companies (selling companies) and merged companies.

[0113] This allows users to visually grasp the changes in the index values ​​of the target business entity (their own company), small and medium-sized enterprises, large enterprises, sellers (other companies), and merged companies, making it easy to understand the process of change and the degree of safety of the business entities.

[0114] The indicator output unit 51 in this embodiment displays the graph area 91, and then displays the business entity (our own company), small and medium-sized companies, large companies, seller companies (other companies), and merged companies in that order. However, for example, after displaying the graph area 91, the business entity (our own company), small and medium-sized companies, large companies, seller companies (other companies), and merged companies may also be displayed simultaneously and consecutively along the horizontal axis.

[0115] 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.

[0116] 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.

[0117] 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)

[0118] 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 .

[0119] 14 and 15 show examples 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 (operating profit and loss), and FIG. 15 is a graph displaying, from left to right, 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 with time (period) on the horizontal axis and amount on the vertical axis. Here, the graph is displayed as a bar graph, but other graphs such as a pie chart, a bar graph, a histogram, a line graph, an area graph, or a scatter plot may also be used. On the display screen, a table is displayed below the graph area showing the sales, operating profit (or profit amount after adding the representative's compensation), and the ratio of operating profit to sales for the fiscal year corresponding to the graph.

[0120] 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 in the table, from top to bottom, they represent 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.

[0121] The display screen 9b has tabs for "Financial Statement" and "No Representative Remuneration." When "Financial Statement" is selected, the operating profit (operating profit and loss) acquired by the acquisition unit 3 is displayed.

[0122] When "No representative's compensation" is selected, the amount obtained by adding the representative's compensation to the amount of operating profit (operating profit and loss) (hereinafter referred to as "profit amount after adding the representative's compensation") is displayed. Figure 14 shows the display screen when "No representative's compensation" is selected, and the profit amount after adding the representative's compensation is displayed in the "Operating Profit" item. In the graph, sales are shown in a light-colored graph, and operating profit (operating profit and loss) or the profit amount after adding the representative's compensation is shown in a dark-colored graph. In each graph, the height from the horizontal axis to the top indicates the amount.

[0123] In this embodiment, the display screen 9b uses tabs at the top to switch between the operating profit (operating profit and loss) acquired by the acquisition unit 3 and the profit amount after adding the representative's remuneration. This allows the user to compare the operating profit (operating profit and loss) acquired by the acquisition unit 3 with the profit amount after adding the representative's remuneration, and evaluate the profit amount that corresponds to the actual state of the business entity, including the representative's remuneration. (Asset amount output unit 53, Liability amount output unit 54)

[0124] 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 liability amount output unit 54 displays the calculation results by the liability amount calculation unit 44 on the display unit 14 of the user terminal 1. The asset amount output unit 53 and the liability amount output unit 54 display graphs based on the results calculated by the asset amount calculation unit 43 and the liability amount calculation unit 44.

[0125] 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 amount of claim (representative claim amount; indicated as "claim" in FIG. 16) is shown above the horizontal axis, which serves as the base, and the amount of debt (representative debt amount; indicated as "debt amount" in FIG. 15) is shown below, making it possible to display the amount of claim and the amount of debt against the representative on a single screen. However, in the present invention, the amount of claim and the amount of debt may also be displayed on separate screens. On the display screen 9c, the amount of claim, the amount of debt, and the difference between the amount of claim and the amount of debt for the fiscal year corresponding to the graph are displayed in a table below the graph area.

[0126] The display screen 9c displays the amount of credit to the representative as the representative credit amount, and the amount of debt to the representative as the representative debt amount. The difference between the representative credit amount and the representative debt amount is then displayed as the difference. The representative's credit and debt may not be settled, and any increase or decrease in these amounts can have a significant impact on business management. For this reason, the display screen 9c allows you to check the increase or decrease in time series.

[0127] In this embodiment, for each target period, the three bar graphs are arranged in the order of the buyer company (your own company), the seller company (another company), and the merged company. Although not shown in the figure, it is also possible to switch to a screen that displays the credit and debt amounts of your own company only. (Net Asset Output Unit 55)

[0128] 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.

[0129] 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 (the other 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 capital of the target business entity is displayed as "Capital," which is different from the other lines. There are three target business entity capitals: the buyer company (our own company), the seller company (the other company), and the merged company, but the user can switch between them. In this embodiment, a line is drawn at a position corresponding to the capital of the merged company, which is the result of combining the capital of the buyer company (our own company) and the capital of the seller company (another company).

[0130] The display screen 9d has tabs for "Financial Statement" and "Including Representative's Loan." When "Financial Statement" is selected, the net asset value of the business entity acquired by the acquisition unit 3 is displayed. When "Including Representative's Loan" is selected, the net asset value after adding the representative's loan is displayed. Figure 16 shows the display screen 9d with "Including Representative's Loan" selected.

[0131] In this embodiment, the display screen 9d can be switched between displaying the net asset amount excluding the loans to the representative and the net asset amount after adding the loans to the representative, using the tabs at the top. This allows the user to evaluate the net asset amount according to the actual situation of the business entity by comparing the net asset amount acquired by the acquisition unit 3 with the net asset amount after adding the loans to the representative. (Management screen output section 56)

[0132] 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 index values ​​related to the management of the business entities calculated by the index calculation unit 41 and information on the profits of the business entities calculated by at least one of the profit calculation unit 42, the asset calculation unit 43, the liability calculation unit 44, and the net asset calculation unit 45 is displayed will be referred to as a first mode. Also, a mode in which the management screen output unit 56 displays the display screen 9e will be referred to as a second mode.

[0133] 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.

[0134] 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., on a five-point scale. This evaluation is determined according to the numerical value calculated by the index calculation unit 41), an estimate of surplus, the possibility of closing the deal (e.g., a subjective evaluation from A to E by the user), and comments about the business entity. The user inputs information about the business entity using the first user terminal 1a. The user also inputs information about the business overview using the first user terminal 1a. 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.

[0135] For example, as shown in FIG. 18, a company is evaluated on a five-point scale for its importance index, safety index, profitability index, and capital efficiency index. This evaluation is determined according to the numerical values ​​calculated by the index calculation unit 41. 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 collection. All of these are expressed on a five-point scale, with 1 being the lowest, 5 being the highest, and 3 being the average.

[0136] 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.

[0137] 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.

[0138] 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)

[0139] 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)

[0140] 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 (operating profit and loss), profit amount after adding representative compensation, asset amount, asset amount after excluding representative credit amount, liabilities amount, liabilities amount after excluding representative debt amount, net asset amount, and net asset amount after adding representative borrowings, in association with the business entity.

[0141] 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)

[0142] 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").

[0143] As an example of an acquisition step, a flowchart for acquiring information about the business overview of a business entity (financial information) 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 (file specification, etc.), etc.

[0144] 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).

[0145] 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.

[0146] 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).

[0147] 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 liability calculation unit 44, and the processing results by the net asset calculation unit 45.

[0148] 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 (information on the business overview of the other entity may also be acquired from the acquisition unit 3). Then, when the user executes the other company comparison function using the user terminal 1, as described above, the management server 2 refers to the database for information on the business overview of the entity for which the other company comparison function is to be executed, and calculates index values ​​related to the management of the entity. Then, a graph is displayed on the user terminal 1.

[0149] FIG. 23 shows a sequence diagram of the company comparison function. As shown in FIG. 23, when a user executes the company comparison function using the user terminal 1, the management server 2 generates "first display information" and "second display information" and displays them on the user terminal 1. Here, "first display information" refers to any of the sales amount acquired by the acquisition unit 3, the operating profit acquired by the acquisition unit 3, the assets acquired by the acquisition unit 3, the liabilities acquired by the acquisition unit 3, and the net assets acquired by the acquisition unit 3. "Second display information" refers to any of the profit amount after adding the representative's compensation, the assets amount after excluding the representative's credit amount, the liabilities amount after excluding the representative's debt amount, and the net assets amount after adding the representative's borrowings. Next, an example of the processing of the management function by the sharing unit 46 and the management screen output unit 56 will be described using FIGS. 21 and 24.

[0150] 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.

[0151] 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.

[0152] 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 supervisor owns another user terminal 1 (second user terminal 1b; sometimes referred to as the "supervisor terminal"). In this case, the salesperson can use the first user terminal 1a to execute the first mode for the purpose of conducting a company diagnosis for a business entity's supervisor, and obtain information on the company's financial status, asset status, and the like. That is, when conducting a company diagnosis for a business entity's supervisor, the salesperson can use the first user terminal 1a to input information on the business entity's general situation and present graphs (at least one of Figures 5 to 16) showing management indicators and profit amounts including the representative's compensation, thereby providing the business entity's supervisor with useful information tailored to the actual situation.

[0153] On the other hand, the sales representative can execute the second mode to propose useful information according to the actual situation to the business representative, and can check information such as the business's surplus, the age of the representative, the average age of employees, the company's evaluation, the possibility of closing a deal, annual sales, and capital, and can make decisions such as, for example, to aggressively promote sales to a company with a large surplus, or to sell insurance according to the age of the representative or the average age of employees.

[0154] 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>

[0155] 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.

[0156] 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.

[0157] 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.

[0158] 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.

[0159] 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.

[0160] 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."

[0161] 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.

[0162] 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."

[0163] 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.

[0164] 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.

[0165] 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.

[0166] 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.

[0167] 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).

[0168] 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.

[0169] 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.

[0170] 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.

[0171] 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.

[0172] 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.

[0173] 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).

[0174] Therefore, if only the representative director is paid an executive bonus, the acquisition unit 3 determines that the amount of the executive bonus item is the amount for the representative and acquires 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 is added to the amount of executive remuneration, and the acquisition unit 3 acquires the amount of the executive bonus as part of the amount of executive remuneration for the representative.

[0175] 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.

[0176] 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.

[0177] 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.

[0178] 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.

[0179] 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.

[0180] 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.

[0181] 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.

[0182] 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.

[0183] 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.

[0184] 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."

[0185] 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.

[0186] 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.

[0187] 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.

[0188] 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."

[0189] 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."

[0190] The acquisition unit 3 acquires the total amount of the liabilities based on information recorded in at least one of the corporate business overview statement, financial statement, trial balance, account item breakdown statement, or accounting book.

[0191] In the case of a corporate business overview statement, as described above, the acquisition unit 3 acquires the amount stated in the "total liabilities section" of the corporate business overview statement as the total amount of the liabilities section.

[0192] 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.

[0193] 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."

[0194] 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.

[0195] 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.

[0196] 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.

[0197] 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."

[0198] 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."

[0199] In the case of an account item breakdown statement or accounting book, the processing unit 4 may calculate the amount of the item that is a debt to the representative using the amount of the item listed in the account item breakdown statement or accounting book, and the acquisition unit 3 may acquire the calculated amount of the item that is a debt to the representative.

[0200] 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.

[0201] 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.

[0202] 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."

[0203] 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.

[0204] The acquisition unit 3 acquires the amount of borrowing related to the representative based on at least one of the information in the corporate business overview statement, financial statement, trial balance sheet, account item breakdown statement, or accounting ledger.

[0205] 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.

[0206] In the case of a financial statement, the acquisition unit 3 acquires the amount listed under "Loans" in the balance sheet of the financial statement as the amount related to the loan from the representative. Since the financial statement allows for free description, the acquisition unit 3 also acquires the entry equivalent to "Loans." By referring to the account item breakdown and / or accounting books, if there is a loan only from the representative, the acquisition unit 3 acquires the entry equivalent to "Loans" listed in the financial statement.

[0207] In the case of a trial balance, the acquisition unit 3 acquires the amount listed in the portion of the trial balance that corresponds to the balance sheet in the financial statement as the amount related to the loan from the representative. Note that since the trial balance allows free description, it also includes entries equivalent to "loans." By referring to the account item breakdown and / or accounting books, if there is a loan only from the representative, the acquisition unit 3 acquires the entry equivalent to "loans" listed in the financial statement.

[0208] 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.

[0209] Borrowings usually include amounts borrowed from persons other than the representative (financial institutions, other directors). Therefore, the acquisition unit 3 refers to the account item breakdown and / or accounting books, and if there is borrowing only from the representative, acquires the above borrowings as the amount related to borrowing from the representative.

[0210] 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.

[0211] 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. <Variation 2>

[0212] In the above embodiment, the processing unit 4 includes an aggregation unit 40, an index calculation unit 41, a profit calculation unit 42, an asset calculation unit 43, a liability calculation unit 44, a net asset calculation unit 45, and a sharing unit 46, as shown in FIG. 3. However, as shown in FIG. 28, the processing unit 4 may further include a reception unit 47 and a sorting unit 48.

[0213] The receiving unit 47 receives a selection of business entities to be combined from among the multiple business entities acquired by the acquiring unit 3, as desired by the user. For example, the receiving unit 47 receives a selection of the company's own business entities to be combined and a selection of a business entity to be sold or acquired. If there are multiple company's own business entities, the receiving unit 47 receives the selection of any of them. Furthermore, the receiving unit 47 can receive a selection of any combination desired by the user from among multiple company's own business entities and business entities to be sold or acquired.

[0214] The reception unit 47 receives the user's selection of the business entity to be combined, and the processing unit 4 combines the financial information of the business entity whose selection was received by the reception unit 47 with the financial information of the business entity that the user, whose selection was received by the reception unit 47, wishes to sell or acquire.

[0215] For example, when a user taps a button to display detailed information from the list of selling (acquiring) companies, the display unit 14 displays detailed information about the selected business entity and displays each indicator (for example, display screen 9g), but the button to display detailed information may also have the function of the reception unit 47. Here, the detailed information includes, for example, the company name, business content, date of establishment, name of representative, head office location, capital, number of employees, financial institutions with which the company does business, sales revenue, etc.

[0216] In another example, after the acquisition unit 3 acquires financial information on multiple business entities, the processing unit 4 sums up the financial information on business entities received from the multiple business entities by the reception unit 47. In this case, the reception unit 47 may be a button or the like that receives the selection of a business entity. For example, when the reception unit 47 receives a selection of business entities A and B from the user, the processing unit 4 sums up the financial information on business entity A and the financial information on business entity B, and the display screen 9g displays each indicator.

[0217] When displaying detailed information, if the processing unit 4 displays only management indicators, it does not display financial information about the business entity that wishes to sell or acquire. This allows a company that wishes to sell or acquire to determine the appropriateness of a merger without disclosing specific financial information about its own company. Note that the processing unit 4 may have a function to display financial information about the business entity that has agreed to the sale or acquisition to the business entity that requested permission, if consent is obtained from the business entity that wishes to sell or acquire. The processing unit 4 may have a function to disclose financial information about the business entity that has agreed to the sale or acquisition to all business entities, if consent is obtained from the business entity that wishes to sell or acquire. The sorting unit 48 adjusts the order (display order) of the business entities displayed on the display unit 14 (display screen 9h) based on the management index values ​​from the summed results. For example, screen 9h shows the "ranking after merger between our company and other companies," sorted in descending order based on the number of stars for profitability.

[0218] The sorting unit 48 can rearrange the results not only based on profitability but also on management index values ​​such as safety, efficiency, productivity, and growth potential. In this embodiment, the results are sorted in descending order of the number of stars for "profitability" in the "post-merger efficiency" category, but when "efficiency" is selected, the results are sorted in descending or ascending order of the number of stars for "efficiency" in the "post-merger efficiency" category.

[0219] The sorting unit 48 can also sort each item in ascending or descending order, and can also sort by name, oldest update date, or newest update date, for example.

[0220] The sorting unit 48 can sort based on the number of stars for each index value, or a specific numerical value that is the basis for calculating the number of stars. In addition, sorting can also be based on a specific calculated index value, such as a multi-level rating. The number of stars is determined according to the set range of index values.

[0221] 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, and display screens 9a to 9e have been shown as examples, but the index output unit 51 may also display display screens 9f to 9h. Examples of display screens are shown in Figures 25 to 27. Display screen 9f has an area for displaying information about the business entity desired to be sold or acquired. Display screen 9f displays items such as the company name, business content, and founding date, as well as a display button for displaying further detailed information.

[0222] As another example, the display screen 9g has an area for displaying detailed information about a business entity that the company wishes to sell or acquire. The display screen 9g displays indicators for the individual entity (the company), indicators for the merged company (the company + other company), detailed information about the other company (company name, date of establishment, name of representative, business details, etc.), radar charts, graphs, a financial statement display button, etc. The financial statement display button is displayed if permission is obtained from the business entity that the company wishes to sell or acquire, but is hidden if permission is not obtained from that business entity, and the financial statements are not displayed. As another example, the display screen 9h includes an area in which information on business entities sorted by the sorting unit 48 is displayed.

[0223] The display screen 9h has an area where items such as rankings, company names, post-merger indicators, display buttons for displaying detailed information, etc. It also has an area where buttons for switching between the indicators you want to sort by (safety, profitability, efficiency, productivity, growth potential, etc.) are displayed.

[0224] On display screen 9h, the button for switching between the indicators to be sorted is "profitability," so the indicators are sorted in descending order of the number of stars for "profitability," and the profitability after the merger is displayed. If another indicator is selected, for example, if "safety" is selected, the indicators are sorted in descending or ascending order of the number of stars for safety, and the display changes from "profitability after the merger" to "safety after the merger."

[0225] Display screen 9f, display screen 9g, and display screen 9h may be displayed on the same screen or on separate screens.Furthermore, display screen 9f, display screen 9g, and display screen 9h may be appropriately combined and displayed on the same screen. [Explanation of symbols]

[0226] 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; a storage unit that allocates the financial information added up by the processing unit to a new business entity and stores the financial information separately from the financial information of the plurality of business entities; an output unit that 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; Equipped with Financial analysis system.

2. The processing unit calculates management-related index values ​​from the financial information acquired by the acquisition unit and the results of the summation by the processing unit. The financial analysis system of claim 1 .

3. the processing unit calculates management-related index values ​​from the financial information acquired by the acquisition unit and the results of the summation by the processing unit, the output unit displays a graph with one axis representing time and the other axis representing the index value calculated by the processing unit. The financial analysis system of claim 1 .

4. the processing unit calculates management-related index values ​​from the financial information acquired by the acquisition unit and the results of the summation by the processing unit, the output unit displays a graph with one axis representing time and the other axis representing the index value calculated by the processing unit; the output unit displays, on the graph, the index values ​​calculated for each of the plurality of entities before summation and the index value calculated from the summation result by the processing unit. The financial analysis system of claim 1 .

5. the processing unit sums only the financial information of the entity selected by the user from the financial information of the plurality of entities acquired by the acquisition unit; The financial analysis system of claim 1 .

6. The processing unit sums only the financial information of the business entities acquired by the acquisition unit. The financial analysis system of claim 1 .

7. a display unit that outputs a display screen as a processing result processed by the processing unit, The display screen includes: an area displaying information about the entity you wish to sell or acquire; an area for displaying detailed information about the business entity to which the user wishes to sell or acquire; When a request to display detailed information is received from a user, the processing unit sums up the business entities acquired by the acquisition unit, which are selected by the user, and the business entities selected by the user that the user wishes to sell or acquire, and displays the detailed information including management index values ​​calculated from the summation result by the processing unit. The financial analysis system of claim 1 .

8. a display unit that outputs a display screen as a processing result processed by the processing unit, The display screen includes: an area displaying information about the entity you wish to sell or acquire; an area for displaying detailed information about the business entity to which the user wishes to sell or acquire; When a request to display detailed information is received from a user, the processing unit sums up the business entities acquired by the acquisition unit, which are selected by the user, and the business entities selected by the user that the user wishes to sell or acquire, and displays detailed information including management index values ​​calculated from the summation result by the processing unit; When displaying the detailed information, the display unit displays only management-related index values ​​and does not display financial information about the business entity desired to be sold or acquired. The financial analysis system of claim 1 .

9. The processing unit changes the order of the business entities based on the management index values ​​of the summed results. The financial analysis system of claim 1 .

10. At least one of the entities is a business division; The financial analysis system of claim 1 .

11. The plurality of business entities are different business entities. The financial analysis system of claim 1 .

12. 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 .

13. 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 .

14. 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 .

15. 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 .

16. 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 .

17. 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 .

18. 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 .

19. 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 of claim 1 .

20. the output unit outputs the result of the summation by the processing unit and the financial information of each of the plurality of business entities before the summation; 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 1 .

21. 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 of claim 1 .

22. The acquisition unit acquires financial information from an income statement. The financial analysis system according to any one of claims 12 to 15.

23. The acquisition unit acquires financial information from a balance sheet. The financial analysis system according to any one of claims 16 to 18.

24. A financial analysis method executed by a financial analysis system, The financial analysis system according to any one of claims 1 to 21 includes the processes executed by each unit of the system. Financial analysis methods.

25. It is a program A computer is caused to function as each part of the financial analysis system according to any one of claims 1 to 21. program.

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