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

Presentation Materials on Financial Results for the First Quarter of the Fiscal Year Ending May 2026

For the first quarter of the fiscal year ending May 2026, revenue declined 1.3% year on year and operating profit declined 39.7%, while gross profit increased 1.0%. Revenue is expected to increase for the full year, but operating profit, ordinary profit and net income are forecast to decline due to upfront costs for strengthening personnel and developing systems.

Worth reading
53Recurring
0–100. This measures how worthwhile something is to read, not how good or bad the company is.
Direction
Mixed performance
Direction inferred from the company’s description.
Scale
34
¥ million (year-on-year decrease in operating profit)
Wording
Conditional
How definitive the wording is.

Contents of this document

Earnings presentation2026年5月期 第1四半期11 items taken from the company’s own explanation
Financial Results Figures (The key points of this material are explained below)
Net Sales¥435 million-1.3%
Operating profit¥53 million-39.7%
Ordinary income¥81 million-5.5%
Net income¥56 million-6.3%
Gross Profit Margin48.6%
Operating profit margin12.2%
Selling, general and administrative expenses¥155 million
Full-year earnings forecast
Net Sales
¥1,703 million
Gross profit
¥898 million
Operating profit
¥200 million
Ordinary income
¥229 million
Net income
¥151 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 Sales25.6%
Gross profit23.6%
Operating profit26.5%
Ordinary income35.8%
Net income37.5%
F&I services revenue24.5%
C&Br services revenue29.7%
HR&OS services revenue22.9%
F&I services gross profit26.6%
C&Br services gross profit19.6%
HR&OS services gross profit19.8%
What the company explained in this material
Self-assessment against the planThe company's self-assessment against its own plan.
順調なペースで進捗
Breakdown of Factors Affecting the ChangeReasons cited by the Company for the change in the figures.
  • 前年1Qの高額物販売上の反動前年1Qの物販売上140百万円
    ImpactDecline in Revenue
  • 人的資源の強化による人件費増加前年同期比+36百万円
    ImpactIncrease in SG&A expenses
  • Continued operating profit decline前年同期比-34百万円
    ImpactProfit decrease
  • 保険解約返戻金等¥28 million
    ImpactNon-operating Income
  • F&I投資資産残高増加前期末比+319百万円
    ImpactIncreased
Assumptions Underlying the Business OutlookThe assumptions used by the company in preparing its forecast.
  • Assumptionsグループ社員の採用
    Figures15名程度
  • AssumptionsInvestment asset balance
    Figures期初8,321百万円から期末11,544百万円
New initiatives
  • Diversifying Funding Methods
  • Strengthening M&A and consulting capabilities
  • Strengthening the business supporting specified skilled foreign workers
  • Building systems, including through the use of AI
  • Increasing staffing and introducing systems for the monitoring framework
  • Utilization of paid stock options for officers and employees
Key KPIsA metric the company considers important as a management benchmark.
  • Number of customers145 companies
  • Number of companies whose receivables were purchased83 companies
  • Investment asset balance¥8,640 million
  • Operating margin12.2%
    Year on year against the same period last year-7.7ポイント
  • Equity ratio21.3%
Segment results
  • F&I services
    Sales¥191 million
    Year-on-year change in revenue+1.7%
    Gross profit¥135 million
    Gross profit year-on-year+5.0%
  • C&Br services
    Sales¥146 million
    Year-on-year change in revenue-24.4%
    Gross profit¥36 million
    Gross profit year-on-year-20.7%
  • HR&OS services
    Sales¥98 million
    Year-on-year change in revenue+64.3%
    Gross profit¥39 million
    Gross profit year-on-year+14.6%
Medium-term management plan targets
  • Target fiscal yearFiscal year ending May 2027
    Net Sales2,253百万円
    Ordinary income¥352 million
  • Target fiscal yearFiscal year ending May 2028
    Net Sales3,001百万円
    Ordinary income¥568 million
  • Target fiscal yearFiscal year ending May 2028
    Number of specified skilled foreign workers supported500 people
Market Size / Share
診療報酬・介護報酬の債権譲渡額：約4,600億円
TAM約588,000億円
SAM約443,000億円
SOMApproximately ¥460 billion
自社買取債権残高2025年8月末時点で約78億円
Number of employees
Number of Employees71名（2025年8月末現在）
Changes during the period and hiring planPlans to hire approximately 15 group employees in the fiscal year ending May 2026
Annual Dividend
Annual Dividend1株当たり20円00銭
Year-end dividend1株当たり20円00銭
Payout ratio
市場の平均的な配当性向を目指す（数値目標はNot disclosed）
Contents of this document
ItemDetails
Document typeEarnings presentation
Fiscal Period Covered2026年5月期 第1四半期
Net Sales¥435 million (YoY -1.3%)
Operating profit¥53 million (YoY -39.7%)
Ordinary income¥81 million (YoY -5.5%)
Net income¥56 million (YoY -6.3%)
Gross Profit Margin48.6%
Operating profit margin12.2%
Selling, general and administrative expenses¥155 million
Full-year earnings forecastNet Sales ¥1,703 million / Gross profit ¥898 million / Operating profit ¥200 million / Ordinary income ¥229 million / Net income ¥151 million
Progress against full-year forecastNet Sales 25.6% / Gross profit 23.6% / Operating profit 26.5% / Ordinary income 35.8% / Net income 37.5% / F&I services revenue 24.5% / C&Br services revenue 29.7% / HR&OS services revenue 22.9% / F&I services gross profit 26.6% / C&Br services gross profit 19.6% / HR&OS services gross profit 19.8%
Self-assessment against the plan順調なペースで進捗
Segment resultsSegment F&I services / Sales ¥191 million / Year-on-year change in revenue +1.7% / Gross profit ¥135 million / Gross profit year-on-year +5.0%, Segment C&Br services / Sales ¥146 million / Year-on-year change in revenue -24.4% / Gross profit ¥36 million / Gross profit year-on-year -20.7%, Segment HR&OS services / Sales ¥98 million / Year-on-year change in revenue +64.3% / Gross profit ¥39 million / Gross profit year-on-year +14.6%
Breakdown of Factors Affecting the ChangeFactors 前年1Qの高額物販売上の反動 / Impact Decline in Revenue / Amount 前年1Qの物販売上140百万円, Factors 人的資源の強化による人件費増加 / Impact Increase in SG&A expenses / Amount 前年同期比+36百万円, Factors Continued operating profit decline / Impact Profit decrease / Amount 前年同期比-34百万円, Factors 保険解約返戻金等 / Impact Non-operating Income / Amount ¥28 million, Factors F&I投資資産残高増加 / Impact Increased / Amount 前期末比+319百万円
Key KPIsIndicator name Number of customers / Value 145 companies / Year on year against the same period last year Not disclosed, Indicator name Number of companies whose receivables were purchased / Value 83 companies / Year on year against the same period last year Not disclosed, Indicator name Investment asset balance / Value ¥8,640 million / Year on year against the same period last year Not disclosed, Indicator name Operating margin / Value 12.2% / Year on year against the same period last year -7.7ポイント, Indicator name Equity ratio / Value 21.3% / Year on year against the same period last year Not disclosed
Number of employeesNumber of Employees 71名（2025年8月末現在） / Changes during the period and hiring plan Plans to hire approximately 15 group employees in the fiscal year ending May 2026
Assumptions Underlying the Business OutlookAssumptions グループ社員の採用 / Figures 15名程度, Assumptions Investment asset balance / Figures 期初8,321百万円から期末11,544百万円
Medium-term management plan targetsTarget fiscal year Fiscal year ending May 2027 / Net Sales 2,253百万円 / Ordinary income ¥352 million, Target fiscal year Fiscal year ending May 2028 / Net Sales 3,001百万円 / Ordinary income ¥568 million, Target fiscal year Fiscal year ending May 2028 / Number of specified skilled foreign workers supported 500 people
Annual DividendAnnual Dividend 1株当たり20円00銭 / Interim Dividend Not disclosed / Year-end dividend 1株当たり20円00銭
Payout ratio市場の平均的な配当性向を目指す（数値目標はNot disclosed）
Market Size / ShareMarket Size 診療報酬・介護報酬の債権譲渡額：約4,600億円 / TAM 約588,000億円 / SAM 約443,000億円 / SOM Approximately ¥460 billion / 自社買取債権残高 2025年8月末時点で約78億円
New initiativesDiversifying Funding Methods, Strengthening M&A and consulting capabilities, Strengthening the business supporting specified skilled foreign workers, Building systems, including through the use of AI, Increasing staffing and introducing systems for the monitoring framework, Utilization of paid stock options for officers and employees
Items this document does not state (9)
Results for the three months of the current quarterUnit price and quantity metricsNumber of stores and locationsRisk amount incorporated into the outlookFinancial targetsAcquisition 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.

前年同期に高額な物販売上があった反動で減収となった。人的資源の強化による人件費増加を主因に販管費が36百万円増加し、営業利益が減少した。経常利益については保険解約返戻金等により営業外収益28百万円を計上した。

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 First Quarter of the Fiscal Year Ending May 2026 | D&M COMPANY CO.,LTD (189A) timely disclosure | Komori