決算

• Reading: けっさん
• Romaji: kessan
• Kanji breakdown: 決 (ketsu) — decide, settle; 算 (san) — calculate, count
• Pronunciation: /keQ.saɴ/

Meaning

Settlement of accounts; financial results. The process of closing the books and reporting a company's financial performance.

A noun used extensively in business and accounting. Companies announce 決算 quarterly or annually: 決算報告 (financial report), 決算期 (fiscal period), 決算発表 (earnings announcement). Distinct from 決済 (payment settlement) — 決算 is about accounting and financial reporting, not individual transactions.

Examples

1. 今年度の決算では過去最高の利益を記録した。 This fiscal year's financial results recorded the highest profit ever.
2. 決算報告書を来週の株主総会で発表する予定だ。 The financial report is scheduled to be presented at next week's shareholders' meeting.
3. 上半期の決算が赤字だったため、経費削減が求められている。 Since the first-half results were in the red, cost reduction measures are being called for.

Usage Guide

Context: business, accounting, finance

Tone: neutral

Origin & History

From Sino-Japanese: 決 (ketsu, decide/settle) + 算 (san, calculate/count). Literally 'settling the calculations' — finalising the numbers.

Cultural Context

Era: Modern

Generation: Adults

Social background: Professional