These indicators are the result of our analysis of the management performance and financial status of SMEs and medium-size companies (with annual revenue of 10 billion yen or below) which have used the TKC Financial System, etc. for two years or longer.

The indicators contain financial statements (balance sheet and profit-and-loss statement) based on the accounting books prepared in the course of field auditing and account closing, each conducted continuously on a monthly basis by TKCNF members. These financial statements were used as-is to file the corporate income tax returns.

The number of companies (with their fiscal years ending between January 2015 and December 2015) recorded in the year 2017 version amounts to 237,748 from 1,046 different industries, accounting for approximately 9% of total companies across Japan. Of all such recorded companies, 52.0% were in black (50.7% in the year 2015 version).

No other management indicators on SMEs in the world have such accuracy and speed that attain such a remarkable reputation from tax authorities, financial institutions, and other similar organizations.

The indicators do not disclose financial statements of individual companies; they aggregate the numbers in the financial statements of at least three companies in a similar industry and size, and report the average figures classified into those of (1) excellent companies, (2) profitable companies, (3) profitable companies near the average, and (4) companies recording losses.

These indicators have been made into a database and are utilized for doing a benchmarking when making a mid-term business plan, as well as for comparisons with competitors in monthly account closings.

These indicators contain financial statements of the medical institutions using such services as TKC Financial System for Medical Institutions.

The 2016 edition analyzes the data of 7,550 clinics, 4,056 dental offices, and 859 from hospitals, totaling 12,465 data points.

The database has the categories of all institutions, those recording profits, and those recording losses. These indicators have also been made into a database and are utilized for doing a benchmarking when making a mid-term business plan, as well as for comparisons with competitors in monthly account closings.

These indicators contain financial statements of the social welfare corporations using the TKC Financial System for Social Welfare Corporations.

The 2016 edition contains only those facilities adopting the new accounting standards, with 3,306 facilities, 5,029 services, 785 child welfare facilities, 2,704 welfare facilities for the elderly, and 1,540 welfare facilities for the disabled, covering 22 industry groups (service classification) in terms of the businesses (codes) they operate. In compiling the database, the data are classified into (1) regions they cover, (2) capacity, (3) for the welfare facilities for the elderly, different ways of serving meals, and such other classifications which may cause the data to vary, in light of the nature of the welfare facilities.

These indicators contain the data which TKCNF member firms processed in the course of the year-end tax adjustment for the income from salaries and wages, using the Strategic Payroll Information System (PX2) or the System for Yearend Tax Adjustment/Preparation of Statutory Record of Payment (TPS9000).

The 2017 edition covers 175,754 companies with 789,500 people.

From the indicators, the following materials are available classified by regions, industries, and the number of employees, and our clients are making good use of them as discussion materials for determining wages and bonuses.

• Distribution charts
• Starting salaries for fresh graduates
• Comparison table

These indicators are the compilation of our surveys about the monthly remunerations and retirement allowance for officers paid by the clients (corporations) of TKCNF member firms, and the 2016 edition covers approximately 100,000 companies and 191,000 officers.

The indicators provide the following four materials and are utilized for reviewing materials before calculating remunerations and retirement allowance for officers.

• Distribution chart of monthly remunerations for officers
• Table of analysis for monthly remunerations for officers
• List of retirement allowance for officers