くろじ黒字kuroji
1.

A financial situation where income exceeds expenditures, resulting in a surplus of funds.

2.

The expression used in accounting to indicate profitability, typically denoted in black ink to represent positive financial performance.

3.

A term reflecting a state of fiscal health, characterized by the generation of profit rather than loss, often used to signify successful financial management.

Example:

今月は黒字である。

くろじてんかん黒字転換kurojitenkan
1.

A situation in which a business or organization shifts from a state of operating at a loss to achieving profitability, indicating a positive change in financial performance.

2.

The process of improving a company's financial health by reversing negative trends, ultimately leading to the generation of surplus revenue.

3.

A financial transformation where previous deficits are overcome, resulting in net earnings and a sustainable business model moving forward.