Financial analysis system, financial analysis method and program

Abstract

To enable even a non-expert to easily grasp index values ​​relating to management. [Solution] The financial analysis system 100 includes an acquisition unit 3 that acquires financial information of multiple business entities, a processing unit 4 that adds up the financial information of the multiple business entities acquired by the acquisition unit 3, and an output unit 5 that outputs the result of the addition by the processing unit 4.

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 a graph based on welfare consultation-related information collected by a government office or town hall.

[0003] In this type of graph system, for example, by displaying information relating to the finances of a business entity, a user can easily grasp the financial situation and financial trends of the business entity, which is an advantage. [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, the number of cases where mergers and acquisitions (M&A) are being considered has been increasing. However, a system such as a graph display system that only displays the financial information of each business entity cannot be used appropriately when 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 the incorporation of a target company in a merger or acquisition when carrying out M&A or the like. [Means for solving the problem]

[0007] One embodiment of the financial analysis system of the present invention comprises an acquisition unit that acquires financial information of multiple business entities, a processing unit that adds up the financial information of the multiple business entities acquired by the acquisition unit, a memory unit that assigns and stores the financial information added up by the processing unit to a new business entity separately from the financial information of the multiple business entities, and an output unit that outputs the result of the addition by the processing unit and the financial information of each of the multiple business entities before the addition. Effect of the Invention

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

[0009] [Figure 1] 1 is a system configuration diagram of a financial analysis system according to an embodiment. [Diagram 2] FIG. 2 is a block diagram of a user terminal in the financial analysis system according to the embodiment. [Diagram 3] FIG. 2 is a block diagram of a management terminal in the financial analysis system according to the embodiment. [Figure 4] This is a schematic diagram of a corporate business overview statement. [Diagram 5] 11 is a screen diagram showing a display example of a display screen of a comparison function with other companies in the financial analysis system according to the embodiment. FIG. [Figure 6] 11 is a screen diagram showing a display example of a display screen of a comparison function with other companies in the financial analysis system according to the embodiment. FIG. [Figure 7] 11 is a screen diagram showing a display example of a display screen of a comparison function with other companies in the financial analysis system according to the embodiment. FIG. [Figure 8] 11 is a screen diagram showing a display example of a display screen of a comparison function with other companies in the financial analysis system according to the embodiment. FIG. [Figure 9] 11 is a screen diagram showing a display example of a display screen of a comparison function with other companies in the financial analysis system according to the embodiment. FIG. [Figure 10] 11 is a screen diagram showing a display example of a display screen of a comparison function with other companies in the financial analysis system according to the embodiment. FIG. [Figure 11] 11 is a screen diagram showing a display example of a display screen of a comparison function with other companies in the financial analysis system according to the embodiment. FIG. [Figure 12] 11 is a screen diagram showing a display example of a display screen of a comparison function with other companies in the financial analysis system according to the embodiment. FIG. [Figure 13] 11 is a screen diagram showing a display example of a display screen of a comparison function with other companies in the financial analysis system according to the embodiment. FIG. [Figure 14] 11 is a screen diagram showing an example of a display screen of a company comparison function in the financial analysis system according to the embodiment. FIG. [Figure 15] This is a screen diagram showing information on the buying company, the selling company, and the merging company in an example of the display screen of the company comparison function in the financial analysis system of the embodiment. [Figure 16] This is a screen diagram showing information on the buying company, the selling company, and the merging company in an example of the display screen of the company comparison function in the financial analysis system of the embodiment. [Figure 17] This is a screen diagram showing information on the buying company, the selling company, and the merging company in an example of the display screen of the company comparison function in the financial analysis system of the embodiment. [Figure 18] 13 is a display example of a display screen of a management function in the financial analysis system according to the embodiment. [Figure 19] 1 is a flowchart of an acquisition step in a financial analysis system according to an embodiment. [Figure 20] 11 is a flowchart of a comparison function with other companies and a comparison function with one's own company in the financial analysis system according to the embodiment. [Figure 21] 11 is a flowchart of a management function in the financial analysis system according to the embodiment. [Figure 22] 13 is a flowchart of a comparison function with other companies in the financial analysis system according to the embodiment. [Diagram 23]13 is a flowchart of a company comparison function in the financial analysis system according to the embodiment. [Figure 24] 11 is a flowchart of a management function in the financial analysis system according to the embodiment. [Diagram 25] 11 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. FIG. [Figure 26] 11 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] 13 is a screen diagram showing ranking information 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] 11 is a block diagram showing 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. FIG. DETAILED DESCRIPTION OF THE PREFERRED EMBODIMENTS

[0010] <Embodiment>

[0011] The financial analysis system 100 according to this embodiment is a system that can analyze the financial situation of a target business entity and present information related to management. As shown in Fig. 1, the financial analysis system 100 includes a plurality of user terminals 1 owned by the business entity, a management server 2 (sometimes called a "financial analysis device" or a "server device"), and a database system 7.

[0012] In the following description, when distinguishing between multiple user terminals 1, they will be described as a "first user terminal 1a," a "second user terminal 1b," etc., and when referring to each of multiple user terminals 1, they will be simply described as a "user terminal 1" or "each user terminal 1."

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

[0014] The business entity may be a division. A division refers to an organization organized under a head office department in a divisional organization. Examples of the division include a division in 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 obtain information on the business overview of the target business entity, calculate management-related index values ​​and financial information based on this information, and execute a "comparison with other companies function" and a "company comparison function." Furthermore, in the financial analysis system 100, the user can use the "comparison with other companies function" and the "company comparison function" to provide advice and consulting to the target business entity, while also executing a function (called a "management function") to share the information on the business overview of the target business entity, management-related index values, and financial information used here among multiple user terminals 1.

[0016] The "Comparison function" is a function that calculates management indicators for each business entity from information on the business overview of the target business entity and information on the business overview of other companies, and uses the calculated indicators to present a comparison between the company and other companies. The "Comparison function" is a function that extracts necessary information from information on the business overview of the target business entity, adds or subtracts the amount of remuneration for the representative, and presents a comparison with the actual financial situation. The "Management function" is a function that registers, for example, information on the business overview, management indicators, financial information, etc. for each business entity, makes them viewable on multiple user terminals 1, and also shares information so that information entered from each user terminal 1 can be viewed on other user terminals 1. The "Comparison function", "Comparison function", and "Management function" will be explained in detail later.

[0017] The financial analysis system 100 according to this embodiment is mainly configured as a computer system having one or more processors and one or more memories. The financial analysis method according to this embodiment is used on the computer system (financial analysis system 100). In other words, the financial analysis method can also be embodied as a program. The program according to this embodiment is a program for causing one or more processors to execute the financial analysis method according to this embodiment. (Configuration of financial analysis system 100) The financial analysis system 100, the financial analysis method, and the program according to this embodiment will be described in detail below.

[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 communication is possible. The network is not particularly limited, and examples thereof include the Internet, a dedicated communication line (e.g., a CATV (Community Antenna Television) line), a mobile communication network (including base stations, etc.), a gateway, etc., or a combination of these. Furthermore, the connection between the network and the terminal devices may be either wired communication or wireless communication. (User terminal 1)

[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 on management to the target business entity. There are no particular limitations on the user terminal 1, and examples of the user terminal 1 include a smartphone, a tablet terminal, a PDA (Personal Digital Assistant), a mobile phone, a notebook PC (Personal Computer), a desktop PC, a smart watch, a wearable terminal such as smart glasses, and the like. As shown in FIG. 2, the user terminal 1 includes a communication unit 11, a processing unit 12, an input unit 13, and a display unit 14.

[0020] The communication unit 11 connects the user terminal 1 to the network directly or indirectly via another network or a repeater, etc. The communication unit 11 has a communication function with the management server 2 connected to the network. This allows the user terminal 1 to communicate with other user terminals 1, the management server 2, and the database system 7 connected to the network.

[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 have input devices such as a keyboard, a pointing device, a mechanical switch, a gesture sensor, etc. The user interface may also have a voice 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 according to programs stored in storage. Examples of the processor include a CPU (Central Processing Unit), an MPU (Micro Processing Unit), a GPU (Graphics Processing Unit), and a microprocessor.

[0023] The display unit 14 outputs the processing result obtained by the processing unit 12. Examples of the display unit 14 include a touch panel, a touch display, a liquid crystal display, a head-mounted display, a projector, a hologram, projection mapping, a speaker, and a printer. (Management Server 2)

[0024] The management server 2 is a server device that provides services of the financial analysis system 100 to a plurality of user terminals 1. As shown in FIG. 3, the management server 2 includes an acquisition unit 3, a processing unit 4, an output unit 5, a communication unit 6, and a storage unit 21. In this embodiment, as described above, the management server 2 is mainly configured as a computer system (here, a server device) having one or more processors and one or more memories. The acquisition unit 3, the processing unit 4, and the output unit 5 are realized by one or more processors executing programs. (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 Read Only Memory (ROM), a Random Access Memory (RAM), an Electrically Erasable Programmable Read Only Memory (EEPROM), or the like. (Acquisition part 3)

[0026] The acquisition unit 3 is a part that acquires information on the business overview. The information on the business overview includes information on finances. The "information on finances" will be described in detail later. The information on the business overview acquired by the acquisition unit 3 is stored in the database system 7. The information on the business overview according to this embodiment is acquired from the corporate business overview explanation. As shown in FIG. 4, the corporate business overview explanation includes information such as the business entity's sales 81 (amount in the "sales (revenue) amount" column), sales cost 82 (amount in the "sales (revenue) cost" column), selling and general administrative expenses 83 (amount in the "selling and general administrative expenses" column), operating profit and loss 84, asset amount 85 (amount in the "asset total (liability total + net asset total)" column), liability amount 86 (amount in the "liability total (asset total - net asset total)" column), and the amount of remuneration for the representative 87 (amount in the "10 amount of remuneration for the representative" column).

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

[0028] Information regarding the business overview does not necessarily have to be obtained from the corporate business overview statement. For example, in the case of a listed company, 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 information on the financial affairs of the business entity by acquiring information on 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, liability amount 86, and remuneration amount 87 for the representative. However, the acquisition unit 3 may acquire financial information directly, not from the information on the business overview. The acquisition unit 3 may acquire financial information, for example, from financial statements (including profit and loss statements and balance sheets), trial balances (total trial balance, balance trial balance, total balance trial balance), etc. In particular, when the business entity is a division, it is preferable to use a trial balance because there are no financial statements for each division.

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

[0031] The acquisition unit 3 may also acquire information related to the business overview or financial information by 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 by using an API that discloses a securities report on the Web or an API that discloses the results of a corporate financial statement 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, 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 common unit 46 do not represent physical configurations, but rather represent functions realized by the processing unit 4. Here, "information relating to the financial affairs of the business entity" in this specification means at least one of the amount of operating profit or loss, the amount of assets, the amount of liabilities, and the amount of net assets of the business entity.

[0034] The processing unit 4 can calculate the index value related to management from the information related to the business overview acquired by the acquisition unit 3. The calculation of the index value related to management can be executed by the index calculation unit 41.

[0035] The processing unit 4 can also acquire information on the financial affairs of the business entity based on the information on 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. Related to Representative" column described in the Corporate Business Overview Explanation from the financial affairs information. This calculation can be performed by the profit calculation unit 42, the asset calculation unit 43, the liability calculation unit 44, and the net asset calculation unit 45. (Combination Part 40)

[0036] The summing unit 40 sums up financial information of a plurality of 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, the profit calculation unit 42, the asset calculation unit 43, the liability calculation unit 44, and the net asset calculation unit 45 calculate various numerical values ​​based on information on the business overview of each business entity, and in addition, can calculate various numerical values ​​using the summation results by the summation unit 40. By looking at various indexes using the financial information after the summation, the user can easily predict the financial situation after the execution of M&A (Mergers and Acquisitions).

[0037] The aggregation unit 40 records the result of aggregating the financial information of a plurality of business entities in the storage unit 21, and at this time, the aggregated financial information can also be assigned to a new business entity and registered. 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 described below as financial information of a business entity newly established by a consolidation-type merger of a plurality of business entities.

[0038] A consolidation is a method in M&A where the corporate status of multiple business entities is dissolved and all rights and obligations are transferred to a company established by the merger. Of course, this embodiment can also be used assuming an absorption-type merger. An absorption-type merger is a method in M&A where the corporate status of the main business entity among multiple business entities is retained and the corporate status of the other entities is dissolved.

[0039] The following is an example of a method of aggregation by the aggregation unit 40. In the following, a first business entity (e.g., a buyer company) and a second business entity (e.g., a seller company) are given as examples of multiple business entities, but three or more business entities may be used. (Example of method 1 for combining)

[0040] The following is an example of a method of summing up financial information obtained from a profit and loss statement showing profit and loss for a target period. The summation unit 40 sums up financial information (e.g., a profit and loss statement) for a target period of one of a plurality of business entities (here, a first business entity) with financial information (e.g., a profit and loss 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 combined target period for the second business entity is set to be from April to March of the following year.

[0042] More specifically, the aggregation unit 40 aggregates financial information (e.g., an income statement) regarding the first business entity for the target period from April 2022 to the end of March 2023 with financial information (e.g., an income statement) regarding the second business entity from April 2022 to the end of March 2023.

[0043] The aggregation unit 40 can aggregate financial information (e.g., profit and loss statement) of multiple business entities by adding financial information (e.g., profit and loss statement) of a second business entity for the aggregation target period to financial information of a first business entity for the target period. (Example of method 2 for combining)

[0044] The following is an example of an aggregation method when financial information is obtained from a profit and loss statement showing profit and loss for a target period. The aggregation unit aggregates, with the financial information (e.g., profit and loss statement) for a target period of one of the multiple business entities (here, a first business entity), the financial information (e.g., profit and loss 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 that is selected either before or after the target period.

[0045] For example, if the target period of the first entity is set from April to March of the following year and the accounting period of the second entity is from January to December, the period to be combined will be either before or after the end of March of the target period of 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 combined 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 of the person selected by the user, the aggregation target period of the second business entity that ended most recently based on the last day of the target period of the first business entity, etc. (Example 3 of the method for combining)

[0048] The following is an example of a method of summing up financial information obtained from an income statement showing the profit and loss for a target period. If another business entity (here, the second business entity) has only a part of the period corresponding to the target period, the summing unit 40 sums up the financial information (e.g., income statement) for only a part of the corresponding period of the second business entity to the financial information (e.g., income statement) for the target period of the first business entity.

[0049] Examples of cases in which an entity has only a portion of the period that corresponds to the target period include cases in which the entity goes out of business or is closed during the target period, or cases in which 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 regarding the first business entity for the target period from April 2022 to March 2023 with financial information regarding the second business entity for a portion of the aggregation target period from April 2022 to September 2022. (Example 4 of the method for combining)

[0052] The following is an example of a method of aggregation when financial information is obtained from an income statement showing the 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 in 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 in 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 entity for the period in question, financial information (e.g., income statements) for multiple entities can be added together. (Example 5 of the method for combining)

[0056] In the above aggregation method, financial information has been obtained from the income statement, which shows the profit and loss for the target period. Below, we will provide an example of an aggregation method when financial information is obtained from the balance sheet, which shows the financial position at the target time.

[0057] The aggregation unit aggregates the financial information of one of the multiple business entities (here, the first business entity) as of the last day of the target period with financial information (e.g., a balance sheet) of another business entity (here, the second business entity) as of the last day 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 last day of March and the amount of the second entity as of the last day 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 method for combining)

[0060] The following is an example of an aggregation method when financial information is obtained from a balance sheet that represents a 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 multiple business entities (here, the first business entity) with the financial information (e.g., balance sheet) of another business entity (here, the second business entity) 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 at the last day of a target period selected either before or after the last day of the target period.

[0061] For example, if the target period of the first entity is set from April to March of the following year and the accounting period of 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 of the first entity (either the January to December period immediately preceding or the January to December period immediately following) will be the period to be combined.

[0062] More specifically, the aggregation unit 40 determines as the aggregation target period of the second business entity either the amount as of the end of March 2023 for the first business entity, or the amount as of the end of December 2022, which is the last day of the accounting period from January to December 2022 that is earlier than the end of March 2023 for the target period of the first business entity, or the amount as of the end of December 2023, which is the last day of the accounting period from January to December 2023 that is later than the end of March 2023 for the target period of the first business entity.

[0063] The aggregation unit may use the end date of the accounting period selected by the user, the end date of the accounting period of the second entity that ended most recently considering the end date of the target period of the first entity, etc. (Example 7 of the method of combining)

[0064] The following is an example of an aggregation method when financial information is obtained from a balance sheet that represents a financial state at a target time. When another business entity (here, a second business entity) has only a part of a period corresponding to the target period, the aggregation unit aggregates the financial information (e.g., balance sheet) of one business entity (here, a first business entity) among a plurality of business entities for a target period, with the financial information (e.g., balance sheet) of the other business entity (here, a second business entity) as of the end date of only a part of the corresponding 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 an index value related to management for each predetermined period from the information related to the business overview acquired by the acquisition unit 3 or the information related to finances aggregated by the aggregation unit 40. The index value related to management means a numerical value expressed from sales revenue, cost of sales, selling and general administrative expenses, etc., to make it easier to grasp the situation with respect to 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 suitability ratio = fixed assets / (equity capital + long-term liabilities) Debt-to-equity ratio = Debt-to-equity ratio / Equity Financial Leverage = Total Capital / Equity Equity ratio = Equity capital / Total capital Net assets per share = Net assets / Number of shares issued Dividend on Equity = Dividend / Equity Loan-deposit ratio = cash and deposits / borrowings Bills receivable turnover period = Bills receivable / Monthly sales Payables turnover period = Payables / Monthly purchases Debt Dependency = Debt / Total Capital Debt to Month Sales Ratio = Debt to Month Sales Interest rate paid = Interest paid · Discount fee / Loan Fixed assets / current liabilities 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 Expenses) / Sales Interest coverage ratio = (operating profit + interest received + dividends received) / (interest paid + discounts paid) Sales Gross Profit Margin = Gross Profit / Sales Operating profit margin = Operating profit / Sales Ordinary profit margin on sales = Ordinary 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 / 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 - breakeven 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 Payables turnover period = Payables / Monthly cost of sales Return on capital = Operating profit / Total capital 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 Sales per person = 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 / Value Added Borrower capital distribution rate = rent / added value Public distribution rate = Taxes and public charges / 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, i.e., "selling and administrative expenses."

[0067] The operating profit margin is an indicator that shows the ratio of operating profit to sales. It is possible to determine whether a business entity is operating in the black or not by using the operating profit margin.

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

[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 degree of effective capital utilization. It can be used to judge how efficiently total assets have generated sales.

[0071] The liquidity ratio is an index value that indicates short-term payment ability, and is an index value that indicates the ratio of liquid assets to sales. The liquidity ratio can be used to determine how many months a company will be able to continue making payments, assuming that sales are zero.

[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 monthly debt ratio is an index value that shows how many times the debt is compared to monthly sales. By using the monthly debt ratio, it is possible 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 in the short term. The quick ratio can be used to judge an entity's ability to repay short-term debt.

[0075] The liquidity ratio is an indicator that shows the ratio of current assets to current liabilities. The liquidity ratio can be used to judge the short-term (within one year) safety (ability to pay) of an entity. The capital adequacy ratio is an indicator that shows the ratio of equity capital to total capital. It is possible to determine whether a company's financial soundness is high or low by looking at the equity capital ratio.

[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] The inventory turnover period is an indicator that represents 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 of the period from when goods are purchased to when accounts payable or bills are settled. The payables turnover period can be used to determine whether a business partner's cash flow is adequate.

[0079] In this manner, the index calculation unit 41 according to this embodiment can calculate various types of index values, but the above-mentioned examples are merely illustrative and the unit 41 may be configured to calculate other index values.

[0080] The index calculation unit 41 calculates an index value related to management for each predetermined period. The "predetermined period" here means a period required to calculate an index value, and may be determined appropriately according to the index value, or may be arbitrarily selected by the user. Examples of the predetermined period include three months, six months, and one year. For example, when calculating the operating profit margin on sales, if three months is selected as the predetermined period, the index calculation unit 41 can calculate three-month operating profit ÷ three-month sales × 100 every three months for one year or more (preferably for multiple years). The index value calculated by the index calculation unit 41 is stored in the database of the database system 7. (Profit 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 on the business overview acquired by the acquisition unit 3 or the financial information added up by the addition unit 40. By looking at the profit amount after adding up the representative's compensation, the user can properly judge 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 / loss. In the following, the explanation will be unified to operating profit.)" is calculated as: Sales - Cost of sales - Selling and general administrative expenses. In addition, in this specification, "operating profit / loss" may be called "operating profit" when it is profitable, and "operating loss" when it is a loss, so it may be referred to as "operating profit" or "operating loss." "Operating loss" may be shown by showing "operating profit" as a negative number.

[0083] Selling and administrative expenses include personnel expenses, including directors' compensation. Directors' compensation also includes the compensation of the representative. When reporting information on the business overview, a business entity may set a high compensation for the representative in order to save on taxes. This is because if the compensation for the representative is high, selling and administrative expenses will also be high, and as a result, operating profit will be small. For this reason, simply looking at the operating profit may not be able to accurately determine whether the profit of the business entity is actually increasing or decreasing. Therefore, the profit calculation unit 42 makes it possible to evaluate the actual profit amount by calculating the profit amount by adding the compensation for the representative to the operating profit of the business entity.

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

[0085] The asset amount calculation unit 43 calculates the amount obtained by subtracting the amount of claims against the representative (hereinafter sometimes referred to as the "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 (hereinafter sometimes referred to as the "asset amount after excluding the representative's claim amount").

[0086] Here, "assets" include claims of the business entity against the representative (e.g., loans, etc.). When the representative borrows money from the business entity, he or she is essentially obligated to repay the business entity, but since 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 be greater than the actual asset amount, making it impossible to accurately evaluate the asset amount. Therefore, the asset amount calculation unit 43 makes it possible to evaluate the actual asset amount by calculating the amount obtained by subtracting the amount of claims against the representative from the asset amount of the business entity.

[0087] In this embodiment, the "claim against the representative" is the sum of "loan" and "advance payment" in the "10. amount of remuneration, etc. to the representative" column in the corporate business overview statement. This is subtracted from the amount of assets to calculate the amount of assets excluding the amount of claim against the representative. However, in this invention, the amount of claim against the representative may be extracted from documents such as a loan agreement or a corporate tax return as the "amount of claim against the representative". Also, in addition to the "loan" and "advance payment" in the "10. amount of remuneration, etc. to the representative", items related to claims against the representative may be used. For example, items related to claims against the representative may be advances, prepayments, deposits, etc. The amount calculated by the assets amount calculation unit 43 is stored in the database of the database system 7. (Debt Amount Calculation Department 44)

[0088] The debt calculation unit 44 calculates an amount (hereinafter sometimes referred to as "debt amount after excluding representative debt amount") obtained by subtracting the amount of debt to the representative (hereinafter sometimes referred to as "debt amount") from the business entity's debt amount, based on the business entity's business overview information acquired by the acquisition unit 3 or the financial information added up by the addition 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 stated 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 shown as liability (debt amount) includes the amount owed to the representative, so for example, there may be cases where the entity is insolvent, but is not insolvent if the loan to the representative is excluded, making it impossible to evaluate the amount of debt in accordance with the actual situation. Therefore, the debt amount calculation unit 44 calculates the amount of debt of the business entity excluding the amount of debt owed to the representative, thereby making it possible to evaluate the amount of debt in accordance with the actual situation.

[0090] In this embodiment, the "amount of debt to the representative" is the sum of "loan" and "temporary receipt" in the "10. amount of remuneration, etc. to the representative" column in the corporation business overview statement. This is subtracted from the amount of debt to calculate the amount of debt after excluding the amount of debt to the representative. However, in this invention, the amount of debt to the representative may be extracted from documents such as a loan agreement or a corporate tax return as the "amount of debt to the representative". In addition to the "loan" and "temporary receipt" in the "10. amount of remuneration, etc. to the representative", items related to debt to the representative may also be adjusted. For example, items related to debt to the representative may be advance payments or deposits. The amount calculated by the debt amount calculation unit 44 is stored in the database of the database system 7. (Net Asset Calculation Department 45)

[0091] The net asset calculation unit 45 calculates the amount obtained by adding the loan to the representative from the net asset amount of the business entity (hereinafter, sometimes referred to as the "net asset amount after adding the representative's loan") based on the information on the business overview acquired by the acquisition unit 3 or the financial information added up by the addition unit 40. By looking at the net asset amount after adding up the representative's loan, the user can judge the financial condition of the business entity according to its actual situation, such as whether it is insolvent.

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

[0093] In this embodiment, the "loan to the representative" is the "loan" in the "10. Amount of remuneration, etc. paid to the representative" column in the Corporate Business Overview Statement. This is added to the net assets to calculate the net assets after adding the representative's loan. Also, items related to debts to the representative other than the "loan" in the "10. Amount of remuneration, etc. paid to the representative" column may be used. For example, items related to debts to the representative may be provisional receipts, advance payments, deposits, etc. The amount calculated by the net asset amount calculation unit 45 is stored in the database of the database system 7. (Shared part 46)

[0094] The sharing unit 46 allows the information of the database recorded in the database system 7 to be shared by a plurality of user terminals 1. For example, information on the business overview is recorded in the database in association with the business entity. Therefore, even if the information on the business overview is recorded using the first user terminal 1a, the information on the business overview can be shared with the second user terminal 1b. In addition, from the information on the business overview, the database records each index value, operating profit (operating profit and loss), profit amount after adding the representative's remuneration, asset amount, asset amount after excluding the representative's credit amount, liability amount, liability amount after excluding the representative's debt amount, net asset amount, and net asset amount after adding the representative's borrowing amount in association with the business entity. Therefore, this information can be synchronized among a plurality of user terminals 1, and the information can be shared among a plurality of user terminals 1.

[0095] The sharing unit 46 can also share information recorded using the first user terminal 1a (for example, comments, ratings, etc. on a business entity) with the second user terminal 1b. This allows information on a certain business entity to be shared with other users. (Output section 5)

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

[0097] Here, the above-mentioned "other company comparison function" is a function of comparing the target business entity (including a newly established business entity registered as a newly established business entity) with other companies (different business entities) using index values ​​related to the management of the target business entity. The other company comparison function can be realized by the index output unit 51 of the output unit 5. The "own company comparison function" is a function of comparing the financial status of the target business entity with and without adding or subtracting the representative's remuneration, etc. The own company comparison function can be realized by the profit output unit 52, the asset output unit 53, the liability output unit 54, and the net asset output unit 55. The "management function" is a function of sharing information on the business overview, index values, and information on the financial status of the target business entity among multiple user terminals 1. The management function can be realized by the above-mentioned sharing unit 46 and the management screen output unit 56. (Indicator output section 51)

[0098] The index output unit 51 displays the calculation result by the index calculation unit 41 on the display unit 14 of the user terminal 1. The index output unit 51 displays a graph based on the index value for time (period) calculated by the index calculation unit 41.

[0099] 5 to 13 show an example 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 shows time (years or quarters) and the vertical axis shows the profitability index value. This graph tracks the progress of a company's profitability index (e.g., profit margin or revenue growth rate) over time and supports strategic decision-making.

[0101] As a bar graph, the horizontal axis shows time and the vertical axis shows the efficiency index value. This graph compares the efficiency index (e.g. asset turnover ratio) of multiple companies in a specific 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 fluctuation of a company's growth potential (e.g. annual sales growth rate) over a period in area graph format, allowing 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 quarterly financial stability indexes (e.g., debt ratios) to track the fluctuations of 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, as shown in Fig. 5 etc., a line graph is displayed with the horizontal axis representing time (period) and the vertical axis representing the index value. 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 vertical axis representing the index value and the horizontal axis representing time. At this time, a threshold value of the evaluation criterion may be displayed according to the index value. In this embodiment, the threshold value of the evaluation criterion is displayed as "excellent" when it is 200% or more, and as "improved" when it is 100% or less.

[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 company," 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 value for small and medium-sized enterprises uses the survey results of the Corporate Enterprise Statistics Survey, while the index value for large enterprises uses average values ​​obtained from the Corporate Enterprise Statistics Survey 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 use the index value calculated 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 the line graph, the entire graph may be displayed at once, but the index output unit 51 according to this embodiment displays the index values ​​against time in sequence along the horizontal axis to display the line graph. This makes it easier for the user to understand the line graph, and the user can easily understand the index values.

[0109] As shown in Figures 5 and 6, an icon 92 is displayed at the position (300%) of the index value corresponding to the one year period from April 2015 to March 2016 of the target business entity, and the icon 92 is moved linearly toward the position (0%) of the index value corresponding to the one year period from April 2016 to March 2017, and the movement trajectory is displayed as a graph. Similarly, as shown in Figures 7 and 8, 2018, 2019, ... are displayed continuously along the horizontal axis until 2022.

[0110] Here, "continuous display" means displaying without interruption along the horizontal axis. Therefore, when displaying the graph, it does not matter whether the icon 92 moves without stopping or pauses. In this embodiment, the icon 92 moves from one end of the horizontal axis to the other end (i.e., from March 2016 to March 2022) without stopping, but the icon 92 temporarily stopping every fiscal year also falls under the category of continuous display.

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

[0112] 11 to 13, the index values ​​of the large company icon 92 (indicated as "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 merging companies.

[0113] This allows users to visually grasp the changes in index values ​​for the target business entity (their own company), small and medium-sized enterprises, large enterprises, sellers (other companies), and merging 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, but 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 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, from January to March of the current year) can be displayed. By selecting "yearly comparison," a line graph of index values ​​for one year (for example, from April of the previous year to March of the current year) can be displayed. Here, only two tabs, "yearly comparison" and "three-month comparison," are provided, but, for example, "four-month comparison," "six-month comparison," etc. may be appropriately selected. Also, the trend of index values ​​for each three months of the year may be displayed.

[0117] Moreover, by selecting the "Advice" tab, advice according to the index value is displayed. In this embodiment, it is possible to know at a glance whether the index value is excellent or needs improvement just by looking at the line graph, but by selecting the "Advice" tab, more specific advice can be displayed. The advice may be a comment corresponding to the index value that is recorded in advance, or the index value may be presented to an expert and advice may be provided in real time using a chat function or the like. (profit output unit 52)

[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] Here, Figs. 14 and 15 show an example of the display screen 9b on the display unit 14 output by the profit output unit 52. Fig. 14 is a graph showing the sales and operating profit (operating profit and loss) of the company, and Fig. 15 is a graph showing the sales and operating profit of the buyer company (the company), the seller company (the other company), and the merged company, in that order from the left. The profit output unit 52 displays a bar graph with time (period) on the horizontal axis and amount on the vertical axis as the graph. Here, the graph is displayed as a bar graph, but it may be displayed as other graphs such as a pie chart, a band graph, a histogram, a line graph, an area graph, a scatter diagram, etc. On the display screen, the sales and operating profit (or the profit amount after adding the representative's compensation) of the fiscal year corresponding to the graph, and the ratio of the operating profit to the sales are displayed in a table below the graph area.

[0120] In Fig. 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 by operation.

[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 compensation" is selected, the amount obtained by adding the representative compensation to the operating profit (profit and loss) amount (hereinafter sometimes referred to as "profit amount after adding the representative compensation"). Figure 14 shows a display screen in which "No representative compensation" has been selected, and the profit amount after adding the representative compensation is displayed in the "Operating profit" item. In the graph, sales are shown in a light-colored graph, and operating profit (profit and loss) or the profit amount after adding the representative compensation is shown in a dark-colored graph. For 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, including the representative's remuneration, according to the actual situation of the business entity. (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. In addition, the liability amount output unit 54 displays the calculation results by the liability amount calculation unit 44 on the display unit 14 of the user terminal 1. The asset amount output unit 53 and the liability amount output unit 54 display graphs based on the results calculated by the asset amount calculation unit 43 and the liability amount calculation unit 44.

[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 credit (representative credit amount; written as "credit" in FIG. 16) is shown above the horizontal axis as a reference, and the amount of debt (representative debt amount; written as "debt amount" in FIG. 15) is shown below, so that the amount of credit and the amount of debt to the representative can be displayed on one screen. However, in the present invention, the amount of credit and the amount of debt may be displayed on separate screens. On the display screen 9c, the amount of credit, the amount of debt, and the difference between the amount of credit and the amount of debt for the year corresponding to the graph are displayed in a table below the graph area.

[0126] The display screen 9c shows 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 shown as the difference. The representative's credit and debt are sometimes not settled, and increases or decreases can have a large impact on management. For this reason, the display screen 9c allows you to check the increases and decreases over time.

[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 Value Output Unit 55)

[0128] The net asset amount output unit 55 displays the calculation result by the net asset amount calculation unit 45 on the display unit 14 of the user terminal 1. The net asset amount output unit 55 displays a graph based on the result calculated by the net asset amount calculation unit 45.

[0129] FIG. 17 illustrates an example of a display screen 9d output by the net asset output unit 55. The graph displays a bar graph with the horizontal axis representing the period and the vertical axis representing the amount. In each target period, the three bar graphs are arranged in the order of the buyer company (our own company), the seller company (other company), and the merged company. In this embodiment, when each graph extends downward from the reference horizontal axis (the line marked "excessive debt"), it can be evaluated as "excessive debt," and when each graph extends upward from the reference horizontal axis (the line marked "capital"), it can be evaluated as having a larger net asset amount. In the graph area, 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 types of capital of the target business entity: the buyer company (our own company), the seller company (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] Display screen 9d has tabs for "Financial Statement" and "Including Representative's Loan." When "Financial Statement" is selected, the net asset amount of the business entity acquired by acquisition unit 3 is displayed. When "Including Representative's Loan" is selected, the net asset amount after adding the representative's loan is displayed. FIG. 16 shows display screen 9d with "Including Representative's Loan" selected.

[0131] In this embodiment, the display screen 9d can be switched between the net asset amount excluding the loan to the representative and the net asset amount after the loan to the representative is added by using the tabs at the top. Therefore, the user can evaluate the net asset according to the actual situation of the business entity by comparing the net asset amount acquired by the acquisition unit 3 with the net asset amount after the loan to the representative is added. (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 is referred to as a first mode. A mode in which the management screen output unit 56 displays the display screen 9e is referred to as a second mode.

[0133] 18 illustrates an example of a display screen 9e output by the management screen output unit 56. The display screen 9e illustrates an example of a screen for registering information about a business entity in a database from the first user terminal 1a.

[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., rated 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 funds, the possibility of closing the deal (e.g., rated from A to E based on the user's subjective opinion), and comments about the business entity. The user uses the first user terminal 1a to input information about the business entity. Also, the user uses the first user terminal 1a to input information about the business overview. The information input through this display screen 9e is also shared with the second user terminal 1b by the sharing unit 46. That is, the management screen output unit 56 can display information about the business overview on the first user terminal 1a and the second user terminal 1b.

[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 indicating the importance to the user. The safety index is an index indicating the level of financial safety. The profitability index is an index indicating the level of profitability. The capital efficiency index is an index indicating the level of efficiency in collecting funds. 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 by rating it as A: extremely likely, B: highly likely, C: neither likely nor unlikely, D: unlikely, or E: extremely unlikely. The display screen 9e also has a comment field. By entering information in the comment field, it is possible to share information specific to the business entity.

[0137] When the second mode is executed, the processing unit 4 performs authentication to determine whether the operation is performed by a user permitted to use the second mode. Examples of the authentication include a login ID and password, biometric authentication, and two-step authentication that issues an authentication code. Examples of the biometric authentication include fingerprint authentication, face authentication, voice authentication, vein authentication, and iris authentication. Note that authentication may be performed only by a password.

[0138] By using these management screens to share information related to business entities among multiple user terminals, multiple users can effectively utilize a wide variety of information in their sales activities. (Communications Department 6)

[0139] The communication unit 6 connects the management server 2 to the network directly or indirectly via another network or a repeater, etc. The communication unit 6 has a communication function with the user terminal 1 connected to the network and the database system 7. This allows the management server 2 to communicate with the user terminal 1 connected to the network and the database system 7. (Database System 7)

[0140] The database system 7 stores a database. The database system 7 can be realized by a server. The database stores information on the business overview and index values ​​calculated by the index calculation unit 41 in association with the business entity. As described above, the database also stores each index value, operating profit (operating profit and loss), profit amount after adding the representative's remuneration, asset amount, asset amount after excluding the representative's credit amount, liability amount, liability amount after excluding the representative's debt amount, net asset amount, and net asset amount after adding the representative's 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.), the business entity's person in charge's email address, website address, past transaction information (transaction history, transaction amount, estimated amount, discount amount, etc.), industry, annual turnover, capital, representative's age, average age of employees, location of interview, etc. (flowchart)

[0142] An example of the operation of the financial analysis system 100 according to this embodiment will be described with reference to a flowchart. The financial analysis system 100 according to this embodiment executes an acquisition step of acquiring information related to the business overview, a processing step of aggregating information related to the finances of a plurality of 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 (financial information) about an entity's business overview is shown in Fig. 19. First, the management server 2 requests that the business overview description be read, for example, using the user terminal 1 (ST1). At this time, the management server 2 specifies the import method for the corporate business overview description (ST2). Examples of the import method include photo data captured using the camera of the user terminal 1, text data (file specification, etc.), etc.

[0144] The management server 2 executes OCR processing on the imported business overview description (ST3). Then, the management server 2 stores the contents described in the business overview description in the database (ST4).

[0145] The user uses the user terminal 1 to check the information on the business overview of the business entity, and if there is anything that needs to be corrected, the user uses the user terminal 1 to make the corrections (ST5). When the corrections are made using the user terminal 1, the management server 2 updates the contents of the database for the parts that have been corrected. This allows the financial analysis system 100 to obtain information on the business overview and information on finances. 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, the user uses the user terminal 1 to display the management screen of the business entity, and to display information on the business entity's business overview (ST11). In this state, when the user executes, for example, a function for comparing with other companies (ST12), the management server 2 refers to information on the business overview of the business entity to be executed using the function for comparing with other companies from the database, and calculates index values ​​related to the business entity's management (ST13). Thereafter, the management server 2 displays graphs of index values, etc. on the display unit 14 of the user terminal 1. The user checks the display screen displayed on the user terminal 1 (ST14).

[0147] In addition, in Figure 20, "analysis information" means at least one of the processing results by the index calculation unit 41, the processing result by the profit calculation unit 42, the processing result by the asset calculation unit 43, the processing result by the liability calculation unit 44, and the processing result by the net asset calculation unit 45.

[0148] Fig. 22 shows a sequence diagram of the other company comparison function. As shown in Fig. 22, in order to execute the other company comparison function, information on the business overview of an entity other than the target entity is acquired in advance and registered in a database (information on the business overview of another entity may 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 information on the business overview of the entity to be executed with the other company comparison function from the database, and calculates an index value related to the management of the entity. Then, a graph is displayed on the user terminal 1.

[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, the "first display information" refers to any of the sales amount acquired by the acquisition unit 3, the operating profit acquired by the acquisition unit 3, the assets acquired by the acquisition unit 3, the liabilities acquired by the acquisition unit 3, and the net assets amount acquired by the acquisition unit 3. The "second display information" refers to any of the profit amount after adding the representative's remuneration, the assets amount after excluding the representative's credit amount, the liabilities amount after excluding the representative's debt amount, and the net assets amount after adding the representative's borrowing amount. Next, an example of the processing of the management function by the sharing unit 46 and the management screen output unit 56 will be described with reference to FIG. 21 and FIG. 24.

[0150] When a user uses the user terminal 1 to display the management screen (ST21), the management server 2 generates list data regarding information on the business overviews of multiple business entities (ST22). The management server 2 displays a list on the user terminal 1 based on the generated list data (ST23). Based on the displayed information, the user can input specific conditions according to their purpose and rearrange the display of multiple business entities (this is sometimes called "sort display"), and can check information about the business entities based on the displayed information.

[0151] In addition, although the above example shows that the management screen output unit 56 displays a list and a sorted display in response to a user's operation, for example, the user may input desired conditions and execute an aggregated display that displays a list of business entities that meet the conditions. Also, after executing the aggregated display, a sorted display may be executed.

[0152] In this way, the financial analysis system 100 according to the present embodiment is used in combination with the company comparison function, the other company comparison function, and the management function. For example, assume that an insurance sales representative owns a user terminal 1 (first user terminal 1a; may be referred to as the "sales representative terminal"), and the sales representative's boss owns another user terminal 1 (second user terminal 1b; may be referred to as the "boss terminal"). In this case, the sales representative can use the first user terminal 1a to execute the first mode for the purpose of diagnosing the company to the person in charge of the business entity, and obtain information on the company's financial status, asset status, and the like while diagnosing the company. That is, when diagnosing the company to the person in charge of the business entity, the sales representative can input information on the business overview using the first user terminal 1a, and present a graph (at least one of FIG. 5 to FIG. 16) showing index values ​​related to management, profit amount with the representative's remuneration, and the like, to provide the person in charge of the business entity with useful information according to the actual situation.

[0153] On the other hand, the sales person executes the second mode to propose useful information according to the actual situation to the business person in charge of the business entity, and confirms information such as the business entity's surplus, the age of the representative, the average age of employees, the company's evaluation, the possibility of closing a deal, annual turnover, and capital, and can make a decision such as, for example, to proactively conduct sales promotion for 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 the information of multiple business entities entered by multiple sales representatives. Furthermore, by executing aggregate display, list display, sort display, etc., the desired information can be obtained efficiently. <Modification>

[0155] The above embodiment is merely one of various embodiments of the present disclosure. Various modifications of the embodiment are possible depending on the design, etc., as long as the object of the present disclosure can be achieved. Modifications of the embodiment are listed below. The modifications described below can be applied in appropriate combination.

[0156] In the above embodiment, the information on the business overview has been described as an example of information obtained from a corporate business overview statement, but as described above, information obtained from a securities report, a corporate enterprise statistics survey, a financial statement, or a final tax return may be used. Furthermore, the acquisition unit 3 may acquire information as financial information from a corporate business overview statement, a financial statement, a trial balance, an account item breakdown statement, or an accounting book. Furthermore, financial information may be acquired from a combination of these types of information. Furthermore, the information on the financial statement includes, for example, information such as a balance sheet, a profit and loss statement, a breakdown of selling and general administrative expenses, and a statement of changes in shareholders' equity.

[0157] A trial balance does not contain any information equivalent to the statement of changes in shareholders' equity in a financial statement, but it does contain information equivalent to the balance sheet, income statement, and selling, general and administrative expenses breakdown in a financial statement. An account item breakdown statement is a document that lists the specific contents and amounts of the account items listed on the balance sheet, income statement, and selling, general and administrative expenses breakdown.

[0158] Accounting books include information on main ledgers and subsidiary ledgers. Main ledgers include information on diaries, journals, and general ledgers. Subsidiary ledgers include information on customer ledgers, supplier ledgers, cash ledgers, deposit ledgers, expense ledgers, and fixed asset ledgers.

[0159] The acquisition unit 3 acquires an amount relating to profit (for example, an amount of operating profit (operating loss)) based on at least one of information from a corporate business overview statement, a financial statement, a trial balance, an account item breakdown statement, or an accounting ledger. In the case of a corporate business overview statement, the acquisition unit 3 acquires the amount stated in the "operating profit and loss" column as the amount relating to profit, as described above.

[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 to write, it also includes a description equivalent to the "operating profit amount."

[0161] In addition, the processing unit 4 may calculate the amount related to profit using the amounts stated in the balance sheet, income statement, selling and general administrative expenses 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 profit and loss statement of the financial statement as the amount related to profit. Note that since the trial balance is free-form, it also includes the description equivalent to the "operating profit amount."

[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, profit and loss statement, selling and general administrative expenses breakdown, and statement of changes in shareholders' equity in the financial statement, and the acquisition unit 3 may acquire the calculated amount related to 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, as described above, the acquisition unit 3 acquires the amount stated in the "Remuneration" section of the "Amount of remuneration, etc. relating to the representative" as the amount of executive remuneration relating to the representative.

[0167] In the case of a financial statement, the acquisition unit 3 acquires the amount listed in "executive compensation" on the income statement of the financial statement as the amount of executive compensation for the representative. Since the financial statement allows free writing of descriptions, it also includes descriptions equivalent to "executive compensation." More specifically, the income statement includes items for selling, general and administrative expenses. Amounts related to executive compensation may be listed under these selling, general and administrative expenses. In such cases, the acquisition unit 3 acquires the amount related to executive compensation. Here, in selling, general and administrative expenses, executive compensation is usually listed as the total amount (if there are multiple directors, the combined executive compensation of all directors).

[0168] Therefore, when executive compensation is paid only to the representative director, the acquisition unit 3 determines that the amount of the executive compensation item is the amount for the representative, and acquires this amount of the 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 full historical facts certificate is obtained, and if the only director listed there is the representative director, it is determined that only the representative director (representative) is paid executive compensation.

[0170] Also, the number of directors is recorded in advance in the database system 7, and if there is only one director, it can be determined that only the representative director is receiving executive compensation. As an alternative method, a flag can be stored in the database system 7 indicating whether there is only one director or not.

[0171] Selling, general and administrative expenses may be listed in a separate document from the income statement. The separate document is called the Selling, general and administrative expenses statement. The Selling, general and administrative expenses statement includes information on the items and amounts of executive compensation.

[0172] In addition, in the sales and general administrative expenses breakdown sheet, the total amount of executive compensation may usually be stated (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 section 3 acquires 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 described above.

[0173] The statement of changes in shareholders' equity may include bonuses to directors. Bonuses to directors are usually listed as a total amount (if there are multiple directors, the total amount of compensation for all directors).

[0174] For this reason, if only the representative director is paid an executive bonus, the acquisition unit 3 determines that the amount of the executive bonus is the amount for the representative, and acquires it as the amount of executive compensation for the representative. Note that the determination of whether only the representative director is paid an executive bonus is the same as described above. The amount of the executive bonus is added to the amount of executive remuneration, and the acquisition unit 3 acquires the amount of the executive bonus as part of the amount of executive remuneration for the representative.

[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 regarding duties, name, relationship to representative, address, full-time / part-time, total executive salary, salary for employee duties, salary for non-employee duties, retirement benefits, etc.

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

[0179] In the case of a trial balance, the acquisition unit 3 acquires the amount entered in the portion of the trial balance that corresponds to "executive compensation" in the profit and loss statement of the financial report as the amount of executive compensation for the representative. Note that, because trial balances allow free writing of entries, they also include entries that correspond to "executive compensation" in the profit and loss statement of the financial report. Note that executive compensation is usually recorded as a total amount (if there are multiple directors, the total amount of executive compensation for all directors). In that case, if only the representative director has been paid executive compensation, the acquisition unit 3 acquires the amount of the executive compensation item as the amount of executive compensation for the representative. The determination of whether only the representative director has been paid executive compensation is the same as described above.

[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 combined amount of executive compensation for all directors). Therefore, if only the representative director is paid executive compensation, 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 ledger. In the case of a corporate business overview statement, as described above, the Acquisition Department 3 acquires the amount stated in the "Total Assets Section" as the total amount of the assets section.

[0183] In the case of a financial statement, the acquisition section 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 the financial statement is free to write, it also includes the description 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 the equivalent of "total amount 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 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 assets section.

[0186] The acquisition unit 3 acquires the amounts of accounts that are claims against the representative based on at least one of the information in the corporate business overview statement, financial statement, trial balance, account item breakdown statement, or accounting ledger.

[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. paid to the representative company" stated in the corporate business overview statement as the amounts of accounts that are 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 is free to write, it also includes entries equivalent to "loans," "advance payments," or "payments in advance."

[0190] The acquisition unit 3 acquires the total amount of the liabilities based on information recorded in at least one of a corporate business overview statement, a financial statement, a trial balance, an account item breakdown statement, or an 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 section acquires the amount stated in the "total liabilities" section of the balance sheet of the financial statements as the total amount of the liabilities section. Note that, since financial statements are free to write, this also includes descriptions equivalent to the "total liabilities" section.

[0193] In the case of a trial balance, the acquisition section acquires the amount recorded in the portion of the trial balance that corresponds to the balance sheet of the financial statement as the total amount of the liabilities. Note that, since the trial balance is free-form, it also includes the equivalent of the "total amount of liabilities."

[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 ledger.

[0196] In the case of a corporate business overview statement, the acquisition department acquires the amounts of "loans" and "advance receipts" under "amount of remuneration, etc. paid to the representative" listed in the corporate business overview statement as the amounts of accounts that are debts to the representative.

[0197] In the case of a financial statement, the acquisition unit 3 acquires the amounts entered in the "loans," "temporary receipts," and "deposits" on the balance sheet of the financial statement as the amounts of the items that are liabilities to the representative. Note that, since the financial statement is free to write, it also includes descriptions equivalent to "loans," "temporary 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 liability to the representative. Note that, since the trial balance is free-form notation, it also includes descriptions equivalent to "loans," "temporary 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 books. In the case of a corporate business overview statement, the acquisition section 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. 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 an entry equivalent to the "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, 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 writing of entries, 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 of the financial statement as the amount related to the loan from the representative. Note that since the trial balance allows free writing, it also includes an entry equivalent to "loan." 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 "loan" 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 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 the loan from the representative.

[0209] The loans 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 when there is a loan only from the representative, acquires the above loan as the amount related to the loan from the representative.

[0210] It is not essential for the financial analysis system 100 that the multiple functions in the financial analysis system 100 according to the above embodiment are concentrated in one housing. The components of the financial analysis system 100 may be distributed across multiple housings. At least some of the functions of the financial analysis system 100 may be realized by the cloud (cloud computing) or the like, or may be distributed across the cloud and edges. The cloud may be on the Internet or on-premise. In addition, in the embodiment, the management server 2 and the database system 7 may be integrated in one housing.

[0211] In the above embodiment, 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, but the output also includes 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 counterparty 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 one 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 counterparty 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), and the button to display detailed information may 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, and sales volume.

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

[0217] When displaying detailed information, if the processing unit 4 displays only management-related indicators, it does not display financial information of 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 of the business entity that has agreed to the sale or acquisition, if consent is obtained from the business entity that wishes to sell or acquire, to the business entity that requested permission. The processing unit 4 may have a function to disclose financial information of 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-related index values ​​from the combined results. For example, screen 9h shows the "ranking after mergers 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-related index values ​​such as safety, efficiency, productivity, growth potential, etc. In this embodiment, the results are sorted in descending order of the number of stars for "profitability" in the "post-merger efficiency" item, 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" item.

[0219] The sort unit 48 can also rearrange the items in ascending or descending order, and can also rearrange the items in alphabetical order, by oldest updated date, or by newest updated date, for example.

[0220] The sorting unit 48 can rearrange the items 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, the sorting unit 48 can rearrange the items 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. Although display screens 9a to 9e have been shown as examples, the index output unit 51 may further display display screens 9f to 9h. Examples of the display screens are shown in Figs. 25 to 27. The display screen 9f has an area for displaying information about the business entity desired to be sold or purchased. The display screen 9f displays items such as the company name, business content, and date of establishment, 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 is desired to be sold or acquired. 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, representative name, business details, etc.), radar charts, graphs, a financial statement display button, etc. The financial statement display button is displayed when permission is obtained from the business entity that is desired to be sold or acquired, but is hidden when 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 for displaying items such as rankings, company names, post-merger indicators, display buttons for displaying detailed information, etc. It also has an area for displaying buttons for switching between the indicators to be sorted (safety, profitability, efficiency, productivity, growth potential, etc.).

[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 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 switches from "profitability after the merger" to "safety after the merger."

[0225] The display screens 9f, 9g, and 9h may be displayed on the same screen or on separate screens.Furthermore, the display screens 9f, 9g, and 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 sums up 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 the financial information of each of the plurality of business entities before the summation; A display unit; Equipped with the processing unit calculates a management index value from the financial information acquired by the acquisition unit and the result of the summation by the processing unit, and rearranges the plurality of business entities based on the management index values; The display unit displays the information of the business entities sorted by the processing unit, the processing unit, when displaying the information of the business entities sorted by the processing unit, receives a request to display detailed information of the business entities; the display unit displays a display screen including an area for displaying information about the business entity to be sold or acquired, and an area for displaying detailed information about the business entity; When the processing unit receives a request to display detailed information of the business entity, the display unit displays only the management index value on the display screen, and does not display financial information of the business entity to be sold or acquired. Financial analysis system.

2. The display screen further includes an area for displaying buttons for switching between the indices to be sorted. The financial analysis system of claim 1 .

3. The display screen further includes an area for displaying a ranking based on the index value of the management after the merger between the target business entity and the second business entity, and items including the index after the merger; The financial analysis system of claim 1 .

4. At least a management index value calculated based on the financial information acquired by the acquisition unit and a management index value calculated based on the summation result by the processing unit are displayed on the display screen. The financial analysis system of claim 1 .

5. If the processing unit obtains consent from the business entity that wishes to sell or acquire the business entity, the processing unit displays the financial information of the business entity that has consented to the business entity that requested the consent or discloses the financial information to all business entities; The financial analysis system of claim 1 .

6. The output unit displays a graph with one axis representing time and the other axis representing the management index value calculated by the processing unit. The financial analysis system of claim 1 .

7. The output unit displays, on the graph, the management index value calculated for each of the plurality of business entities before the summation and the management index value calculated from the summation result by the processing unit. The financial analysis system of claim 6.

8. The processing unit sums up only the financial information of an entity selected by a user from the financial information of the plurality of entities acquired by the acquisition unit. The financial analysis system of claim 1 .

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

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

11. The plurality of business entities are distinct from one another. The financial analysis system of claim 1 .

12. The processing unit sums, for the target period of one of the plurality of business entities, the financial information of the other business entities for a period corresponding to the target period. The financial analysis system of claim 1 .

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

14. When the processing unit is configured to add up the financial information of one of the plurality of business entities for a target period, if the other business entity has only a part of a period corresponding to the target period, the processing unit adds up the financial information of the other business entity for only a part of the corresponding period. The financial analysis system of claim 1 .

15. the processing unit, when one of the plurality of business entities has only a partial period corresponding to the financial information of the one of the plurality of business entities for a target period, 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 respect to 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. The processing unit sums up the financial information of one of the plurality of business entities for a target period when the other business entities have only a part of a period corresponding to the target period, the financial information of the other business entities as of the end date of only a part of the corresponding period. The financial analysis system of claim 1 .

19. The output unit outputs 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 in addition to 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 financial analysis system of claim 1 .

20. The acquisition unit acquires financial information from one or more selected from a corporate business overview, a financial statement, a trial balance, an account item breakdown statement, and an accounting book; The financial analysis system of claim 1 .

21. The acquisition unit acquires financial information from an income statement. The financial analysis system according to any one of claims 14 to 17.

22. The acquisition unit acquires financial information from a balance sheet. The financial analysis system according to any one of claims 18 to 20.

23. A financial analysis method executed by a financial analysis system, comprising: The financial analysis system according to any one of claims 1 to 20, comprising each process executed by each unit of the financial analysis system. Financial analysis methods.

24. 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 20. program.

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