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Financial results presentation189AD&M COMPANY CO.,LTDInformation and Communications, Services and Others

Presentation Materials on Financial Results for the Third Quarter of the Fiscal Year Ended May 2025

For the cumulative first 3 quarters of the fiscal year ending May 2025, revenue, operating profit, ordinary profit and net income exceeded the same period of the previous fiscal year. Profit margins declined due to increased merchandise sales and listing-related expenses, but progress against the full-year forecast was generally on track.

Worth reading
60In focus
Scored from 5 of 6 sections
Direction
Mixed performance
Direction inferred from the company’s description.
Scale
236
¥ million (year-on-year increase in revenue)
Wording
Conditional
How definitive the wording is.

Contents of this document

Financial results presentation2025年5月期 第3四半期9 items taken from the company’s own explanation
Financial Results Figures (The key points of this material are explained below)
Net Sales¥1,135 million+26.2%
Operating profit¥231 million+2.0%
Ordinary income¥231 million+2.1%
Net income¥164 million+10.5%
Gross Profit Margin55.0%
Operating profit margin20.4%
Selling, general and administrative expenses
Increase59.2百万円
Results for the three months of the current quarterサービス別に2025年5月期1Q・2Q・3Q単独の売上高、売上総利益、売上総利益率を掲載。連結全体の3Q単独の損益数値はNot disclosed。
Full-year earnings forecast
Net Sales
¥1,390 million
Gross profit
¥853 million
Operating profit
¥301 million
Ordinary income
¥300 million
Net income
¥197 million
F&Iサービス売上
¥758 million
C&Brサービス売上
¥396 million
HR&OSサービス売上
¥235 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 Sales81.7%
Gross profit73.2%
Operating profit76.7%
Ordinary income77.1%（別頁では77.2%）
Net income83.0%
F&Iサービス売上73.3%
C&Brサービス売上84.5%
HR&OSサービス売上103.9%
F&Iサービス利益76.0%
C&Brサービス利益63.8%
HR&OSサービス利益75.7%
What the company explained in this material
Self-assessment against the planThe company's self-assessment against its own plan.
概ね順調なペースで進捗。HR&OSサービス売上は3Q末で通期予算を超過。
Breakdown of Factors Affecting the ChangeReasons cited by the Company for the change in the figures.
  • Revenue increase¥236 million
  • Increase in gross profit¥63 million
  • Increase in SG&A expenses59.2百万円
  • Financing in connection with the listing¥627 million
  • 投資資産残高の2Q末一時減少前期末比△1,264百万円
New initiatives
  • 医療・介護事業者の経理・人事業務、調剤薬局事務業務等のシェアードサービス化に向けたアウトソーシングサービスの拡充
  • 特定技能外国人による訪問介護サービスへの注力
  • マネジメント層人材紹介への特化
  • サービスメニューの拡充とM&A関連サービスの展開
Key KPIsA metric the company considers important as a management benchmark.
  • Number of customers152 companies
  • Number of companies whose receivables were purchased72 companies
    Year on year against the same period last year前期末比7社増
  • Equity ratio22.3 %
    Year on year against the same period last year前期末14.5%から7.9ポイント上昇
Segment results
F&I
Net Sales556百万円（前年同期比+18.6%）
Gross profit387百万円（前年同期比+25.2%）
Gross Profit Margin69.7%
C&Br
Net Sales334百万円（前年同期比+35.8%）
Gross profit123百万円（前年同期比△16.2%）
Gross Profit Margin37.0%
HR&OS
Net Sales244百万円（前年同期比+32.8%）
Gross profit112百万円（前年同期比+9.5%）
Gross Profit Margin46.1%
Financial targets
自己資本比率の実績22.3%は記載されているが、財務目標はNot disclosed。
Market Size / Share
TAM約588,000億円
SAM約443,000億円
SOMApproximately ¥460 billion
2025年2月末買取債権残高約79億円
Number of stores and locations
大阪オフィス、東京オフィス。期中の出退店数はNot disclosed。
Number of employees
68 People
Record dateEnd of February 2025
Contents of this document
ItemDetails
Document typeFinancial results presentation
Fiscal Period Covered2025年5月期 第3四半期
Net Sales¥1,135 million (YoY +26.2%)
Operating profit¥231 million (YoY +2.0%)
Ordinary income¥231 million (YoY +2.1%)
Net income¥164 million (YoY +10.5%)
Gross Profit Margin55.0%
Operating profit margin20.4%
Selling, general and administrative expensesvalue Not disclosed / SG&A-to-sales ratio Not disclosed / Increase 59.2百万円
Results for the three months of the current quarterサービス別に2025年5月期1Q・2Q・3Q単独の売上高、売上総利益、売上総利益率を掲載。連結全体の3Q単独の損益数値はNot disclosed。
Full-year earnings forecastNet Sales ¥1,390 million / Gross profit ¥853 million / Operating profit ¥301 million / Ordinary income ¥300 million / Net income ¥197 million / F&Iサービス売上 ¥758 million / C&Brサービス売上 ¥396 million / HR&OSサービス売上 ¥235 million
Progress against full-year forecastNet Sales 81.7% / Gross profit 73.2% / Operating profit 76.7% / Ordinary income 77.1%（別頁では77.2%） / Net income 83.0% / F&Iサービス売上 73.3% / C&Brサービス売上 84.5% / HR&OSサービス売上 103.9% / F&Iサービス利益 76.0% / C&Brサービス利益 63.8% / HR&OSサービス利益 75.7%
Self-assessment against the plan概ね順調なペースで進捗。HR&OSサービス売上は3Q末で通期予算を超過。
Segment resultsF&I Net Sales 556百万円（前年同期比+18.6%） / Gross profit 387百万円（前年同期比+25.2%） / Gross Profit Margin 69.7% / C&Br Net Sales 334百万円（前年同期比+35.8%） / Gross profit 123百万円（前年同期比△16.2%） / Gross Profit Margin 37.0% / HR&OS Net Sales 244百万円（前年同期比+32.8%） / Gross profit 112百万円（前年同期比+9.5%） / Gross Profit Margin 46.1%
Breakdown of Factors Affecting the ChangeFactors Revenue increase / Amount ¥236 million, Factors Increase in gross profit / Amount ¥63 million, Factors Increase in SG&A expenses / Amount 59.2百万円, Factors Financing in connection with the listing / Amount ¥627 million, Factors 投資資産残高の2Q末一時減少 / Amount 前期末比△1,264百万円
Key KPIsIndicator name Number of customers / Value 152 companies / Year on year against the same period last year Not disclosed, Indicator name Number of companies whose receivables were purchased / Value 72 companies / Year on year against the same period last year 前期末比7社増, Indicator name Equity ratio / Value 22.3 % / Year on year against the same period last year 前期末14.5%から7.9ポイント上昇
Number of stores and locations大阪オフィス、東京オフィス。期中の出退店数はNot disclosed。
Number of employees68 People
Financial targets自己資本比率の実績22.3%は記載されているが、財務目標はNot disclosed。
Market Size / ShareTAM 約588,000億円 / SAM 約443,000億円 / SOM Approximately ¥460 billion / 2025年2月末買取債権残高 約79億円
New initiatives医療・介護事業者の経理・人事業務、調剤薬局事務業務等のシェアードサービス化に向けたアウトソーシングサービスの拡充, 特定技能外国人による訪問介護サービスへの注力, マネジメント層人材紹介への特化, サービスメニューの拡充とM&A関連サービスの展開
Items this document does not state (10)
Unit price and quantity metricsAssumptions Underlying the Business OutlookRisk amount incorporated into the outlookMedium-term management plan targetsAnnual DividendPayout ratioAcquisition of treasury sharesCapital expendituresOrders received and order backlogKey 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.

売上高は医療機器販売などにより増加した。売上総利益率は医療機器販売等の売上が前年同期比111百万円増加したことで低下し、営業利益については上場に伴う一時的な費用増加などにより販管費が59.2百万円増加した。投資資産残高は取組案件の見直しで一時減少したが、3Q末には回復した。

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.
Presentation Materials on Financial Results for the Third Quarter of the Fiscal Year Ended May 2025 | D&M COMPANY CO.,LTD (189A) timely disclosure | Komori