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Close help windowU-Chart Analysis：THE WHY HOW DO COMPANY, Inc.:3823
※The values of financial statements might be different from the actual ones. Please confirm the original. [instructions]
Main Function
 : Browse U-Chart.  : Add into 'Companies Comparison List’. : Remove from 'Companies Comparison List’.  |
Company Name
By clicking a name of the company, you can access the company’s website. |
Code
By clicking a code of the company, you can access the website of “Yahoo! Finance” and see the information of the company (written in Japanese). |
Types of Industry
You can display the ranking in the type of industry. |
Market Name | Fiscal Year End | Year of Listing |
|---|---|---|---|---|---|---|
 |
THE WHY HOW DO COMPANY, Inc.  |
3823 | Information and Communication | 東証スタンダード | August 1, 2000 | 2006. |
| Analysis |
 U-Chart Analysis
In Ullet, 3 financial statements (Balance Sheet, Profit and Loss Account, and Cash Flow Statement) are analyzed by using the U-Chart pie chart (*using U-Charts of up to 5 terms). Left half circle indicates “in”. Right half circle indicates “out”.
 Add to 'Companies Comparison' list
This adds the company into ‘Companies Comparison list’.
 Compare Lustrum
You can see a term-to-term percentage change about each item in financial statements (Balance Sheet, Profit and Loss Account, Cash Flow Statement, and Cash Flow Statement) of lustrum. The percentage change is also shown by ![[up]](/img/up.gif){kind=small} or ![[down]](/img/down.gif){kind=small} . So, you can grasp a status of the company specifically.
 Ullet index
This displays several management indexes as Ullet indexes. It's preferable that there are plenty of ![[plus]](/img/p1.gif){kind=small} and . : Increase of Ullet index![[minus]](/img/p2.gif){kind=small} : Decrease of Ullet index : Ullet index increased compared with the previous term. : Ullet index decreased compared with the previous term.
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| Accounts Information | Balance Sheet Profit and Loss Account Cash Flow Statement |
| Display |
Zoom in U-Chart
Zoom out U-ChartTHE WHY HOW DO COMPANY, Inc. Balance Sheet（B/S）
![[Show - Hide]](/img/change.gif)
U-Chart：Balance Sheet (B/S)
Color coding indicates a color coding of Balance Sheet (B/S). Total area of pie chart also indicates total assets in Balance Sheet (B/S). The sequence of U-Charts (pie charts) is equivalent to the sequence of Balance Sheet (B/S).
U-Charts are set in the order of Balance Sheet (B/S) from nearest to oldest in a left-to-right fashion.
You can change the size of U-Chart by clicking ![[拡大]](/img/plus.gif)
![[縮小]](/img/minus.gif)
.
You can switch display or no display by clicking .
【Left：Outgoing Money】 【Right：Incoming Money】
Balance Sheet (B/S)
[Outlier] Shareholder's equity is minus(=asset deficiency). Shareholder's equity is in the left half circle of U-Chart. ※Unit：Millions of Yen
| Accounting Date | August 31, 2025 | August 31, 2024 | August 31, 2023 | August 31, 2022 | August 31, 2021 |
|---|---|---|---|---|---|
| Cash and Cash Equivalents | 1,247 | 596 | 520 | 1,104 | 736 |
| Other Current Assets
Total current liabilities excluding cash and cash equivalents. accounts receivable, acceptance receivable, advance money, and so on. |
488 | 224 | 310 | 309 | 220 |
| Tangible Fixed Assets
Building, structure, machinery, equipment, vehicle, land and so on. |
75 | 417 | 58 | 30 | 102 |
| Intangible Fixed Asset
Consolidated adjustment account, business right, patent right, and so on. |
26 | 33 | 140 | 84 | 75 |
| Investments and Others
Investment account security, amount invested, long-term loan, deferred asset, and so on. |
528 | 251 | 311 | 140 | 77 |
| Total Assets
Total assets. |
2,473 | 1,534 | 1,354 | 1,670 | 1,406 |
| Total Current Liabilities
Accounts payable, acceptance payable, short-term loans, advance payments receive, reserve for bonuses, and so on. |
500 | 359 | 319 | 252 | 289 |
| Total Long-term Liabilities
Long-term loans, bond payable, retirement allowance, and so on. |
425 | 415 | 276 | 322 | 368 |
| Shareholder's Equity
Capital fund, capital reserve, accumulated earnings, and so on. |
1,548 | 760 | 759 | 1,097 | 748 |
| Total Liabilities
The sum of liabilities and capital. It is equal to total assets. |
2,473 | 1,534 | 1,354 | 1,670 | 1,406 |
THE WHY HOW DO COMPANY, Inc. Profit and Loss Account（P/L）
U-Chart：Profit and Loss Account (P/L)
Color coding indicates a color coding of Profit and Loss Account (P/L). Total area of pie chart also indicates total assets in Profit and Loss Account (P/L). The sequence of U-Charts (pie charts) is equivalent to the sequence of Profit and Loss Account (P/L).
U-Charts are set in the order of Profit and Loss Account (P/L) from nearest to oldest in a left-to-right fashion.
You can change the size of U-Chart by clicking .
You can switch display or no display by clicking .
【Left：Outgoing Money】 【Right：Incoming Money】
Profit and Loss Account (P/L)
[Outlier] Net income is minus(=net deficit for the period). Net deficit for the period is in the right half circle of U-Chart. ※Unit：Millions of Yen
| Accounting Date | August 31, 2025 | August 31, 2024 | August 31, 2023 | August 31, 2022 | August 31, 2021 |
|---|---|---|---|---|---|
| Amount of Sales | 1,752 | 748 | 941 | 919 | 902 |
| Total Sales | 1,752 | 748 | 941 | 919 | 902 |
| Cost of Sales
Amount of purchase and cost of manufacture for articles of commerce in relation to net sales. |
851 | 393 | 622 | 550 | 848 |
| Other Costs and Revenue
This is the sum of sales administrative expense, non-operating income, non-operating expense, extraordinary gain, extraordinary loss, corporate tax, and so on. It is a net price. In general, it is plus. However, when non-operating income or extraordinary gain is large, it is minus. |
969 | 1,316 | 667 | 772 | 635 |
| Total Costs
(Cost of Sales)＋(Other Costs and Revenue) |
1,821 | 1,709 | 1,289 | 1,322 | 1,483 |
| Net Revenue
(Net Sales)−(Cost of Sales) Gross Profit. |
900 | 355 | 319 | 369 | 54 |
| Earnings Before Tax
(Total Sales)−(Total Costs)＋(Corporate Tax etc) This is a current income without subtracting a corporate tax and so on. When it is minus, it indicates a before-tax current income. |
-7 | -970 | -327 | -386 | -580 |
| Net Income
(Earnings before Tax)−(Corporate Tax etc) |
-69 | -962 | -348 | -403 | -581 |
| Net Income | -69 | -962 | -348 | -403 | -581 |
THE WHY HOW DO COMPANY, Inc. Cash Flow Statement（C/F）
U-Chart：Cash Flow Statement (C/F)
Color coding indicates a color coding of Cash Flow Statement (C/F). Total area of pie chart also indicates total assets in Cash Flow Statement (C/F). The sequence of U-Charts (pie charts) is equivalent to the sequence of Cash Flow Statement (C/F).
U-Charts are set in the order of Cash Flow Statement (C/F) from nearest to oldest in a left-to-right fashion.
You can change the size of U-Chart by clicking .
You can switch display or no display by clicking .
【Left：Outgoing Money】 【Right：Incoming Money】
Cash Flow Statement (C/F)
Minus : Left half circle of U-Chart. How to operation cash (out).
Plus : Right half circle of U-Chart. Suppliers of cash(in).
The balance of cash flow = Net increase and decrease in cash and cash equivalents.(* Right half circle : Decrease in cash and cash equivalents, Left half circle : Increase in cash and cash equivalents). ※Unit：Millions of Yen
| Accounting Date | August 31, 2025 | August 31, 2024 | August 31, 2023 | August 31, 2022 | August 31, 2021 |
|---|---|---|---|---|---|
| Operating Cash Flow(OFC)
Operation Cash Flow This is the flow of cash in relation to business operation. It indicates the money earned in primary service. So, Operation Cash Flow is the most important in three types of cash flow. And, it is preferable that this cash flow is plus. |
-64 | -54 | -371 | -139 | -315 |
| Investing Cash Flow(ICF)
Investing Cash Flow. This is the flow of cash in relation to business investment and capital injection and so on. When Investing Cash Flow is plus, it indicates the sell-off of equipments, investment account securities, and so on. When it is minus, it indicates the purchase of equipments, investment account securities, and so on. |
-24 | -772 | -126 | -135 | 46 |
| Financing Cash Flow
Financing Cash Flow. This is the flow of cash in relation to borrowed money, bond payable, and so on. When Financing Cash Flow is plus, it indicates borrowings. When it is minus, it indicates repayments. |
740 | 902 | -92 | 616 | 409 |
| Exchange Difference of Cash and Cash Equivalents
The exchange difference of cash and cash equivalents on exchange fluctuations and so on. |
-0 | 0 | 4 | 26 | 5 |
| Net Increase and Decrease in Cash and Cash Equivalentsn | 651 | 76 | -584 | 368 | 145 |
