{"id":1027,"date":"2026-06-08T03:43:51","date_gmt":"2026-06-08T03:43:51","guid":{"rendered":"https:\/\/ifa-online.jp\/?p=1027"},"modified":"2026-10-15T03:44:39","modified_gmt":"2026-10-15T03:44:39","slug":"%e5%80%8b%e5%88%a5%e6%a0%aa%e6%8a%95%e8%b3%87%e3%81%ab%e5%bd%b9%e7%ab%8b%e3%81%a4%e3%80%8c%e6%b1%ba%e7%ae%97%e6%9b%b8%e3%80%8d%e3%81%ae%e8%aa%ad%e3%81%bf%e6%96%b9%e2%80%95%e2%80%95%e6%b1%ba%e7%ae%97","status":"publish","type":"post","link":"https:\/\/ifa-online.jp\/?p=1027","title":{"rendered":"\u500b\u5225\u682a\u6295\u8cc7\u306b\u5f79\u7acb\u3064\u300c\u6c7a\u7b97\u66f8\u300d\u306e\u8aad\u307f\u65b9\u2015\u2015\u6c7a\u7b97\u77ed\u4fe1\u3068\u8ca1\u52d9\u4e09\u8868\u306e\u30c1\u30a7\u30c3\u30af\u30dd\u30a4\u30f3\u30c8"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_85 counter-hierarchy ez-toc-counter ez-toc-white ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u76ee\u6b21<\/p>\n<span 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href=\"https:\/\/ifa-online.jp\/?p=1027\/#%E6%8A%95%E8%B3%87%E5%AE%B6%E3%81%8C%E6%8A%BC%E3%81%95%E3%81%88%E3%81%A6%E3%81%8A%E3%81%8D%E3%81%9F%E3%81%84%E3%80%8C%E8%B2%A1%E5%8B%99%E4%B8%89%E8%A1%A8%E3%80%8D%E3%81%A8%E3%81%AF%EF%BC%9F\" >\u6295\u8cc7\u5bb6\u304c\u62bc\u3055\u3048\u3066\u304a\u304d\u305f\u3044\u300c\u8ca1\u52d9\u4e09\u8868\u300d\u3068\u306f\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ifa-online.jp\/?p=1027\/#%E6%B1%BA%E7%AE%97%E6%9B%B8%E3%82%92%E6%8A%95%E8%B3%87%E5%88%A4%E6%96%AD%E3%81%AB%E6%B4%BB%E7%94%A8%E3%81%99%E3%82%8B5%E3%81%A4%E3%81%AE%E3%82%B9%E3%83%86%E3%83%83%E3%83%97\" >\u6c7a\u7b97\u66f8\u3092\u6295\u8cc7\u5224\u65ad\u306b\u6d3b\u7528\u3059\u308b5\u3064\u306e\u30b9\u30c6\u30c3\u30d7<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ifa-online.jp\/?p=1027\/#%E6%B1%BA%E7%AE%97%E6%9B%B8%E3%82%92%E8%AA%AD%E3%82%80%E9%9A%9B%E3%81%AE%E6%B3%A8%E6%84%8F%E7%82%B9\" >\u6c7a\u7b97\u66f8\u3092\u8aad\u3080\u969b\u306e\u6ce8\u610f\u70b9<\/a><\/li><\/ul><\/nav><\/div>\n\n<p class=\"wp-block-paragraph\">NISA\u306a\u3069\u306e\u666e\u53ca\u306b\u4f34\u3044\u3001\u8cc7\u7523\u5f62\u6210\u30fb\u904b\u7528\u306e\u624b\u6bb5\u3068\u3057\u3066\u682a\u5f0f\u3084\u6295\u8cc7\u4fe1\u8a17\u3068\u3044\u3063\u305f\u8a3c\u5238\u6295\u8cc7\u3092\u6d3b\u7528\u3059\u308b\u4eba\u304c\u5897\u3048\u3066\u3044\u307e\u3059\u3002\u306a\u304b\u3067\u3082\u500b\u5225\u682a\u6295\u8cc7\u3067\u306f\u3001\u6570\u3042\u308b\u9298\u67c4\u30fb\u5546\u54c1\u306e\u306a\u304b\u304b\u3089\u3001\u4e2d\u9577\u671f\u7684\u306a\u6210\u9577\u3084\u30ea\u30bf\u30fc\u30f3\u304c\u671f\u5f85\u3067\u304d\u308b\u3082\u306e\u3092\u63a2\u3055\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u305d\u3053\u3067\u53c2\u8003\u306b\u306a\u308b\u306e\u304c\u3001\u4f01\u696d\u306e\u300c\u6c7a\u7b97\u66f8\uff08\u8ca1\u52d9\u8af8\u8868\uff09\u300d\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6c7a\u7b97\u66f8\u304c\u3001\u6295\u8cc7\u306b\u3069\u3046\u5f79\u7acb\u3064\u306e\u3067\u3057\u3087\u3046\u304b\u3002\u3053\u3053\u3067\u306f\u826f\u3044\u9298\u67c4\u3092\u898b\u3064\u3051\u308b\u305f\u3081\u306e\u3001\u6c7a\u7b97\u66f8\u306e\u6d3b\u7528\u6cd5\u3084\u6ce8\u610f\u70b9\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E6%B1%BA%E7%AE%97%E6%9B%B8%E3%81%AF%E4%B8%8A%E5%A0%B4%E4%BC%81%E6%A5%AD%E3%81%AE%E6%88%90%E7%B8%BE%E8%A1%A8\"><\/span><strong>\u6c7a\u7b97\u66f8\u306f\u4e0a\u5834\u4f01\u696d\u306e\u6210\u7e3e\u8868<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p 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class=\"wp-block-paragraph\">\u4e0a\u5834\u4f01\u696d\u306f\u3001\u901a\u671f\u3060\u3051\u3067\u306a\u304f\u3001\u7b2c1\u30fb\u7b2c3\u56db\u534a\u671f\u304a\u3088\u3073\u4e2d\u9593\u671f\u306b\u3082\u3001\u696d\u7e3e\u306b\u95a2\u3059\u308b\u60c5\u5831\u3092\u6c7a\u7b97\u77ed\u4fe1\u3068\u3057\u3066\u958b\u793a\u3057\u307e\u3059\u3002\u306a\u304a\u3001\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u6cd5\u4e0a\u306e\u56db\u534a\u671f\u5831\u544a\u66f8\u5236\u5ea6\u306f2024\u5e744\u6708\u304b\u3089\u5ec3\u6b62\u3055\u308c\u3001\u73fe\u5728\u306e\u6cd5\u5b9a\u958b\u793a\u306f\u3001\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u3068\u534a\u671f\u5831\u544a\u66f8\u304c\u4e2d\u5fc3\u3067\u3059\u3002\u4e00\u65b9\u3001\u8a3c\u5238\u53d6\u5f15\u6240\u306e\u898f\u5247\u306b\u57fa\u3065\u304f\u7b2c1\u30fb\u7b2c3\u56db\u534a\u671f\u6c7a\u7b97\u77ed\u4fe1\u3068\u3001\u4e2d\u9593\u671f\u6c7a\u7b97\u77ed\u4fe1\u306f\u5f15\u304d\u7d9a\u304d\u958b\u793a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6295\u8cc7\u5bb6\u304c\u6700\u521d\u306b\u78ba\u8a8d\u3057\u305f\u3044\u306e\u304c\u3001\u3053\u306e\u6c7a\u7b97\u77ed\u4fe1\u3067\u3059\u3002\u6c7a\u7b97\u77ed\u4fe1\u306b\u306f\u3001\u58f2\u4e0a\u9ad8\u3084\u5229\u76ca\u30011\u682a\u5f53\u305f\u308a\u5229\u76ca\u3001\u914d\u5f53\u3001\u4eca\u5f8c\u306e\u696d\u7e3e\u4e88\u60f3\u306a\u3069\u3001\u6295\u8cc7\u5224\u65ad\u306b\u5fc5\u8981\u306a\u60c5\u5831\u304c\u307e\u3068\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u4f01\u696d\u306e\u30a6\u30a7\u30d6\u30b5\u30a4\u30c8\u306b\u3042\u308b\u300cIR\u60c5\u5831\u300d\u3084\u3001\u65e5\u672c\u53d6\u5f15\u6240\u30b0\u30eb\u30fc\u30d7\u306e\u300cTDnet\uff08\u9069\u6642\u958b\u793a\u60c5\u5831\u95b2\u89a7\u30b5\u30fc\u30d3\u30b9\uff09\u300d\u306a\u3069\u304b\u3089\u30a2\u30af\u30bb\u30b9\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6c7a\u7b97\u77ed\u4fe1\u306f\u3001\u6700\u521d\u304b\u3089\u6700\u5f8c\u307e\u3067\u8aad\u3080\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u5192\u982d\u306e\u300c\u30b5\u30de\u30ea\u30fc\u60c5\u5831\u300d\u306b\u3001\u6295\u8cc7\u5224\u65ad\u306b\u5fc5\u8981\u3068\u306a\u308b\u4e3b\u306a\u60c5\u5831\u304c\u96c6\u7d04\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u307e\u305a\u306f\u3001\u4ee5\u4e0b\u306e\u9805\u76ee\u3092\u78ba\u8a8d\u3059\u308b\u3068\u3088\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<style>\n.financial-table table {\n  width: 100%;\n  table-layout: auto;\n}\n\n.financial-table td:first-child {\n  width: 1%;\n  white-space: nowrap;\n}\n<\/style>\n\n<figure class=\"wp-block-table is-style-stripes financial-table\">\n  <table>\n    <tbody>\n      <tr>\n        <td class=\"has-text-align-left\" data-align=\"left\"><strong>\u58f2\u4e0a\u9ad8<\/strong><\/td>\n        <td class=\"has-text-align-left\" data-align=\"left\">\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u304c\u3069\u308c\u3060\u3051\u58f2\u308c\u305f\u304b\u3002\u4e8b\u696d\u306e\u898f\u6a21\u3084\u6210\u9577\u306e\u52e2\u3044\u3092\u793a\u3059\u3002<\/td>\n      <\/tr>\n      <tr>\n        <td class=\"has-text-align-left\" data-align=\"left\"><strong>\u55b6\u696d\u5229\u76ca<\/strong><\/td>\n        <td class=\"has-text-align-left\" data-align=\"left\">\u58f2\u4e0a\u9ad8\u304b\u3089\u58f2\u4e0a\u539f\u4fa1\u3084\u8ca9\u58f2\u8cbb\u3001\u4e00\u822c\u7ba1\u7406\u8cbb\u3092\u5dee\u3057\u5f15\u3044\u305f\u3001\u672c\u696d\u3067\u7a3c\u3044\u3060\u5229\u76ca\u3002<\/td>\n      <\/tr>\n      <tr>\n        <td class=\"has-text-align-left\" data-align=\"left\"><strong>\u7d4c\u5e38\u5229\u76ca<\/strong><\/td>\n        <td class=\"has-text-align-left\" data-align=\"left\">\u7d4c\u5e38\u5229\u76ca\u306f\u65e5\u672c\u4f1a\u8a08\u57fa\u6e96\u3092\u63a1\u7528\u3059\u308b\u4f01\u696d\u306b\u304a\u3044\u3066\u4f7f\u7528\u3055\u308c\u308b\u3002\u55b6\u696d\u5229\u76ca\u306b\u53d7\u53d6\u5229\u606f\u3084\u652f\u6255\u5229\u606f\u306a\u3069\u3001\u672c\u696d\u4ee5\u5916\u306e\u640d\u76ca\u3092\u52a0\u6e1b\u3057\u305f\u5229\u76ca\u3002<\/td>\n      <\/tr>\n      <tr>\n        <td class=\"has-text-align-left\" data-align=\"left\"><strong>\u7a0e\u5f15\u524d\u5229\u76ca<\/strong><\/td>\n        <td class=\"has-text-align-left\" data-align=\"left\">\u7a0e\u5f15\u524d\u5229\u76ca\u306f\u3001IFRS\uff08\u56fd\u969b\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\uff09\u3092\u63a1\u7528\u3059\u308b\u4f01\u696d\u306b\u304a\u3044\u3066\u4f7f\u7528\u3055\u308c\u308b\u3002\u6cd5\u4eba\u7a0e\u306a\u3069\u3092\u5dee\u3057\u5f15\u304f\u524d\u306e\u5229\u76ca\u3002<\/td>\n      <\/tr>\n      <tr>\n        <td class=\"has-text-align-left\" data-align=\"left\"><strong>\u5f53\u671f\u7d14\u5229\u76ca<\/strong><\/td>\n        <td class=\"has-text-align-left\" data-align=\"left\">\u7a0e\u91d1\u3084\u7279\u5225\u640d\u76ca\u306a\u3069\u3092\u53cd\u6620\u3057\u305f\u3001\u6700\u7d42\u7684\u306a\u5229\u76ca\u3002<\/td>\n      <\/tr>\n      <tr>\n        <td class=\"has-text-align-left\" data-align=\"left\"><strong>1\u682a\u5f53\u305f\u308a\u5f53\u671f\u7d14\u5229\u76ca\uff08EPS\uff09<\/strong><\/td>\n        <td class=\"has-text-align-left\" data-align=\"left\">\u5f53\u671f\u7d14\u5229\u76ca\u3092\u682a\u5f0f\u6570\u3067\u5272\u3063\u305f\u5024\u3002\u682a\u4fa1\u3068\u306e\u6bd4\u8f03\u306a\u3069\u306b\u4f7f\u3046\u3002<\/td>\n      <\/tr>\n      <tr>\n        <td class=\"has-text-align-left\" data-align=\"left\"><strong>\u914d\u5f53<\/strong><\/td>\n        <td class=\"has-text-align-left\" data-align=\"left\">1\u682a\u5f53\u305f\u308a\u3069\u308c\u3060\u3051\u306e\u914d\u5f53\u3092\u51fa\u3059\u304b\u3002\u5b9f\u7e3e\u3060\u3051\u3067\u306a\u304f\u3001\u4eca\u5f8c\u306e\u4e88\u60f3\u3082\u8a18\u8f09\u3055\u308c\u308b\u3002<\/td>\n      <\/tr>\n      <tr>\n        <td class=\"has-text-align-left\" data-align=\"left\"><strong>\u696d\u7e3e\u4e88\u60f3<\/strong><\/td>\n        <td class=\"has-text-align-left\" data-align=\"left\">\u901a\u671f\u306a\u3069\u3067\u3069\u306e\u7a0b\u5ea6\u306e\u58f2\u4e0a\u9ad8\u3084\u5229\u76ca\u3092\u898b\u8fbc\u3093\u3067\u3044\u308b\u304b\u3092\u793a\u3059\u3001\u4f01\u696d\u81ea\u8eab\u306e\u898b\u901a\u3057\u3002<\/td>\n      <\/tr>\n    <\/tbody>\n  <\/table>\n<\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u305d\u308c\u305e\u308c\u306e\u6570\u5b57\u306b\u306f\u3001\u524d\u5e74\u540c\u671f\u306e\u5b9f\u7e3e\u3084\u5897\u6e1b\u7387\u304c\u4f75\u8a18\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u5897\u6e1b\u7387\u304c\u30d7\u30e9\u30b9\u304b\u30de\u30a4\u30ca\u30b9\u304b\u3092\u898b\u308b\u3060\u3051\u3067\u3082\u3001\u4f01\u696d\u306e\u696d\u7e3e\u304c\u3069\u3061\u3089\u306e\u65b9\u5411\u306b\u5411\u304b\u3063\u3066\u3044\u308b\u306e\u304b\u3092\u628a\u63e1\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6b21\u306b\u76ee\u3092\u901a\u3057\u305f\u3044\u306e\u306f\u3001\u4f01\u696d\u304c\u682a\u4e3b\u3084\u6295\u8cc7\u5bb6\u306b\u5411\u3051\u3066\u3001\u76f4\u8fd1\u306e\u696d\u7e3e\u3084\u4eca\u5f8c\u306e\u4e8b\u696d\u65b9\u91dd\u306a\u3069\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u4f1d\u3048\u308b\u305f\u3081\u306e\u300c\u6c7a\u7b97\u8aac\u660e\u8cc7\u6599\u300d\u3067\u3059\u3002\u4f01\u696d\u306b\u3088\u3063\u3066\u540d\u79f0\u306f\u7570\u306a\u308a\u3001\u3059\u3079\u3066\u306e\u4e0a\u5834\u4f01\u696d\u306b\u4f5c\u6210\u7fa9\u52d9\u304c\u3042\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u591a\u304f\u306e\u4f01\u696d\u304c\u30a6\u30a7\u30d6\u30b5\u30a4\u30c8\u4e0a\u3067\u516c\u958b\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u3053\u3067\u306f\u3001\u58f2\u4e0a\u9ad8\u3084\u5229\u76ca\u304c\u5897\u6e1b\u3057\u305f\u7406\u7531\u3001\u4e8b\u696d\u5225\u306e\u72b6\u6cc1\u3001\u4eca\u5f8c\u306e\u6210\u9577\u6226\u7565\u306a\u3069\u304c\u3001\u30b0\u30e9\u30d5\u3084\u56f3\u8868\u3092\u4f7f\u3063\u3066\u8aac\u660e\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u5c02\u9580\u7684\u306a\u6570\u5b57\u304c\u82e6\u624b\u306a\u4eba\u3067\u3082\u3001\u4f01\u696d\u306e\u696d\u7e3e\u3084\u7d4c\u55b6\u65b9\u91dd\u3092\u7406\u89e3\u3057\u3084\u3059\u3044\u8cc7\u6599\u3067\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E6%8A%95%E8%B3%87%E5%AE%B6%E3%81%8C%E6%8A%BC%E3%81%95%E3%81%88%E3%81%A6%E3%81%8A%E3%81%8D%E3%81%9F%E3%81%84%E3%80%8C%E8%B2%A1%E5%8B%99%E4%B8%89%E8%A1%A8%E3%80%8D%E3%81%A8%E3%81%AF%EF%BC%9F\"><\/span><strong>\u6295\u8cc7\u5bb6\u304c\u62bc\u3055\u3048\u3066\u304a\u304d\u305f\u3044\u300c\u8ca1\u52d9\u4e09\u8868\u300d\u3068\u306f\uff1f<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u3055\u3089\u306b\u6df1\u6398\u308a\u3059\u308b\u5834\u5408\u306f\u3001\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u3092\u6d3b\u7528\u3057\u307e\u3059\u3002\u3053\u3053\u306b\u306f\u3001\u4e8b\u696d\u5185\u5bb9\u3001\u7d4c\u55b6\u4e0a\u306e\u30ea\u30b9\u30af\u3001\u8a2d\u5099\u306e\u72b6\u6cc1\u3001\u5f79\u54e1\u60c5\u5831\u3001\u8ca1\u52d9\u8af8\u8868\u306a\u3069\u304c\u63b2\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u6c7a\u7b97\u77ed\u4fe1\u3068\u540c\u3058\u304f\u4f01\u696d\u30b5\u30a4\u30c8\u306eIR\u30da\u30fc\u30b8\u304b\u3089\u78ba\u8a8d\u3067\u304d\u308b\u307b\u304b\u3001\u91d1\u878d\u5e81\u306e\u300cEDINET\uff08\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u6cd5\u306b\u57fa\u3065\u304f\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u7b49\u306e\u958b\u793a\u66f8\u985e\u306b\u95a2\u3059\u308b\u96fb\u5b50\u958b\u793a\u30b7\u30b9\u30c6\u30e0\uff09\u300d\u3067\u3082\u95b2\u89a7\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u305d\u306e\u306a\u304b\u3067\u6295\u8cc7\u5bb6\u304c\u78ba\u8a8d\u3057\u305f\u3044\u306e\u304c\u3001\u300c\u640d\u76ca\u8a08\u7b97\u66f8\uff08PL\uff09\u300d\u300c\u8cb8\u501f\u5bfe\u7167\u8868\uff08BS\uff09\u300d\u300c\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\uff08CS\uff09\u300d\u306e\u300c\u8ca1\u52d9\u4e09\u8868\u300d\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u308c\u3089\u306f\u3001\u4f01\u696d\u306e\u7d4c\u55b6\u6210\u7e3e\u3001\u8ca1\u653f\u72b6\u614b\u3001\u73fe\u91d1\u306e\u6d41\u308c\u3092\u793a\u3057\u3066\u3044\u307e\u3059\u3002\u540d\u79f0\u306f\u96e3\u3057\u304f\u898b\u3048\u307e\u3059\u304c\u3001\u500b\u4eba\u6295\u8cc7\u5bb6\u304c\u78ba\u8a8d\u3059\u3079\u304d\u30dd\u30a4\u30f3\u30c8\u306f\u305d\u308c\u307b\u3069\u591a\u304f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u30dd\u30a4\u30f3\u30c8\u2460 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