Worth reading
51Recurring
0–100. This measures how worthwhile something is to read, not how good or bad the company is.Direction
Improvement
Direction inferred from the company’s description.Scale
33
¥ million (improvement in operating results)Wording
Conditional
How definitive the wording is.Contents of this document
Financial results presentationFirst quarter of the fiscal year ending April 20277 items taken from the company’s own explanation
Financial Results Figures (The key points of this material are explained below)
Net Sales¥76 million+34.3%
Operating profit¥-44 million
Ordinary income¥-44 million
Net income¥-44 million
Gross Profit Margin40 %
Selling, general and administrative expenses¥75 million
Results for the three months of the current quarter
Net Sales
¥76 million
Gross profit
¥30 million
Operating profit
¥-44 million
Ordinary income
¥-44 million
Net income
¥-44 million
Full-year earnings forecast
Net Sales
¥708 million
Operating profit (loss)
¥105 million
Ordinary profit or loss
¥106 million
Net income (loss) for the current fiscal year
¥83 million
Progress against full-year forecast 通期の予想に対して、いまどこまで進んだかの割合です。
Net Sales10.7%
What the company explained in this material
Self-assessment against the planThe company's self-assessment against its own plan.
Progressing as initially plannedBreakdown of Factors Affecting the ChangeReasons cited by the Company for the change in the figures.
Net SalesGrowth in 学びエイドマスター for School: +¥32 million. 学びエイドマスター: -¥3 million, 学びエイド for Enterprise: -¥11 million, and Other: +¥1 million.
Operating profit (loss)Improved by ¥33 million due to higher revenue and greater cost efficiency. Outsourcing costs, personnel expenses and audit fees declined, while advertising and sales promotion expenses increased.
Assumptions Underlying the Business OutlookThe assumptions used by the company in preparing its forecast.
Full-year sales plan build-up rate98 %
Basis for calculationFirst-quarter results, renewals of existing contracts, projects for which new contracts have been signed, and recent results and trends in contract status, student numbers and member numbers, among other factors
New initiatives
- Full-scale launch from August of outsourced cram-school operations
- Joint development of a cram-school operations management system
- Release of a new service through collaboration with ラストリゾート
- Incorporate on-the-ground know-how from cram-school operations into existing and new services and sell them externally
Key KPIsA metric the company considers important as a management benchmark.
- Recurring revenue ratio85 %Year on year against the same period last year+15.8 percentage points versus the end of the previous fiscal year
- Full-year sales plan build-up rate98 %
- Cumulative number of Summer Study registrationsApproximately 30 timesYear on year against the same period last yearCompared with the 2025 event
- Cumulative number of videos produced100,000 or more
- Tetsujin and registered instructors130 or more
Segment results
学びエイドマスター
Net Sales
¥16 million
Year-on-year change in amount
¥-3 million
学びエイドマスター (online learning service) for School
Net Sales
¥49.6 million
Year-on-year change in amount
¥32 million
学びエイド (online learning service) for Enterprise
Net Sales
¥7.8 million
Year-on-year change in amount
¥-11 million
Other
Net Sales
¥3.3 million
Year-on-year change in amount
¥1 million
Number of employees
Number of Employees30 people
Temporary employees13 (outside total)
End of periodAs of the end of April 2026
| Item | Details |
|---|---|
| Document type | Financial results presentation |
| Fiscal Period Covered | First quarter of the fiscal year ending April 2027 |
| Net Sales | ¥76 million (YoY +34.3%) |
| Operating profit | ¥-44 million |
| Ordinary income | ¥-44 million |
| Net income | ¥-44 million |
| Gross Profit Margin | 40 % |
| Selling, general and administrative expenses | ¥75 million |
| Results for the three months of the current quarter | Net Sales ¥76 million / Gross profit ¥30 million / Operating profit ¥-44 million / Ordinary income ¥-44 million / Net income ¥-44 million |
| Full-year earnings forecast | Net Sales ¥708 million / Operating profit (loss) ¥105 million / Ordinary profit or loss ¥106 million / Net income (loss) for the current fiscal year ¥83 million |
| Progress against full-year forecast | Net Sales 10.7% |
| Self-assessment against the plan | Progressing as initially planned |
| Segment results | 学びエイドマスター Net Sales ¥16 million / Year-on-year change in amount ¥-3 million / 学びエイドマスター (online learning service) for School Net Sales ¥49.6 million / Year-on-year change in amount ¥32 million / 学びエイド (online learning service) for Enterprise Net Sales ¥7.8 million / Year-on-year change in amount ¥-11 million / Other Net Sales ¥3.3 million / Year-on-year change in amount ¥1 million |
| Breakdown of Factors Affecting the Change | Net Sales Growth in 学びエイドマスター for School: +¥32 million. 学びエイドマスター: -¥3 million, 学びエイド for Enterprise: -¥11 million, and Other: +¥1 million. / Operating profit (loss) Improved by ¥33 million due to higher revenue and greater cost efficiency. Outsourcing costs, personnel expenses and audit fees declined, while advertising and sales promotion expenses increased. |
| Key KPIs | Indicator name Recurring revenue ratio / Value 85 % / Year on year against the same period last year +15.8 percentage points versus the end of the previous fiscal year, Indicator name Full-year sales plan build-up rate / Value 98 % / Year on year against the same period last year Not disclosed, Indicator name Cumulative number of Summer Study registrations / Value Approximately 30 times / Year on year against the same period last year Compared with the 2025 event, Indicator name Cumulative number of videos produced / Value 100,000 or more / Year on year against the same period last year Not disclosed, Indicator name Tetsujin and registered instructors / Value 130 or more / Year on year against the same period last year Not disclosed |
| Number of employees | Number of Employees 30 people / Temporary employees 13 (outside total) / End of period As of the end of April 2026 |
| Assumptions Underlying the Business Outlook | Full-year sales plan build-up rate 98 % / Basis for calculation First-quarter results, renewals of existing contracts, projects for which new contracts have been signed, and recent results and trends in contract status, student numbers and member numbers, among other factors |
| New initiatives | Full-scale launch from August of outsourced cram-school operations, Joint development of a cram-school operations management system, Release of a new service through collaboration with ラストリゾート, Incorporate on-the-ground know-how from cram-school operations into existing and new services and sell them externally |
Items this document does not state (13)
Operating profit marginUnit price and quantity metricsNumber of stores and locationsRisk amount incorporated into the outlookMedium-term management plan targetsFinancial targetsAnnual DividendPayout ratioAcquisition of treasury sharesCapital expendituresOrders received and order backlogMarket Size / ShareKey points of the Q&A
These are items the company does not state in this document. We do not leave them blank, nor fill them in from other sources or by inference.
The reasons the company gives
The company's own explanation, not something inferred from the numbers.The stated reasons are higher revenue, lower outsourcing costs due to fewer Enterprise orders, lower personnel expenses including executive compensation, salaries and allowances, and the elimination or reduction of one-time audit fees, outsourcing costs and one-time non-operating expenses associated with the third-party allotment conducted in the previous fiscal year.
How to read this page
This is not the documentKomori reads the disclosure the company filed and writes this summary. Figures are as stated by the company and are not audited.
Weight is not a verdictIt measures how much this changes what the company had already told the market. It is not a view on the shares.
Corrections happenIf the company reissues this disclosure, the page is rebuilt from the corrected version and the revision number moves up.