Worth reading
62In focus
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
48
¥ million (year-on-year increase in SG&A expenses)Wording
Conditional
How definitive the wording is.Contents of this document
Earnings presentation2026年5月期 第2四半期（中間期）10 items taken from the company’s own explanation
Financial Results Figures (The key points of this material are explained below)
Net Sales¥853 million+10.2%
Operating profit¥122 million-22.7%
Ordinary income¥152 million-3.4%
Net income105 million yen -4.0%interim net income
Gross Profit Margin49.3%
Operating profit margin14.4%
Selling, general and administrative expenses前年同期比48百万円増加
Results for the three months of the current quarter
F&I
Net Sales¥156 million
Gross profit¥87 million
C&Br
Net Sales¥168 million
Gross profit¥79 million
HR&OS
Net Sales¥93 million
Gross profit¥41 million
Full-year earnings forecast
Net Sales
¥1,703 million
Gross profit
¥898 million
Operating profit
¥200 million
Ordinary income
¥229 million
Net income for the current fiscal year
¥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 Sales50.1%
Gross profit46.8%
Operating profit61.4%
Ordinary income66.6%
Interim net income69.7%
Revenue by service
F&I44.4%
C&Br63.9%
HR&OS44.8%
サービス別売上総利益
F&I43.8%
C&Br62.1%
HR&OS40.4%
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Breakdown of Factors Affecting the ChangeReasons cited by the Company for the change in the figures.
Increase in SG&A expenses
Total¥48 million
Personnel-related expenses18
Rent and depreciation expenses associated with the head office relocation9
上場関連の業務委託費8
Allowance for Doubtful Accounts8
Insurance surrender value26
Assumptions Underlying the Business OutlookThe assumptions used by the company in preparing its forecast.
期末投資資産残高
¥11,544 million
採用予定グループ社員15名程度
特定技能外国人支援者数目標
500 people
Target date2028年5月末
New initiatives
- Diversifying Funding Methods
- Strengthening M&A and consulting capabilities
- 外国人就労支援ビジネスの強化
- Building systems, including through the use of AI
- Utilization of paid stock options for officers and employees
Key KPIsA metric the company considers important as a management benchmark.
Number of customers
178 companies
Year on year against the same period last year前期末比20社増
Number of companies whose receivables were purchased
98 companies
Year on year against the same period last year前期末比20社増
Investment asset balance
¥9,019 million
Year on year against the same period last year前期末比8.4%増
Equity ratio
21.1 %
Year on year against the same period last year前期末比1.7ポイント低下
Segment results
F&I
Net Sales
¥347 million
Year-on-year change in revenue△3.3%
Gross profit
¥223 million
Gross profit year-on-year△8.6%
C&Br
Net Sales
¥314 million
Year-on-year change in revenue+20.2%
Gross profit
¥115 million
Gross profit year-on-year+32.7%
HR&OS
Net Sales
¥191 million
Year-on-year change in revenue+25.0%
Gross profit
¥81 million
Gross profit year-on-year+6.4%
Medium-term management plan targets
Net Sales
Fiscal year ending May 2027¥2,253 million
Fiscal year ending May 2028¥3,001 million
Ordinary income
Fiscal year ending May 2027¥352 million
Fiscal year ending May 2028¥568 million
Number of specified skilled foreign workers supported
2028年5月時点500 people
Market Size / Share
Amount of medical and long-term care receivables assigned
¥4,600 hundred million
TAM
¥588,000 hundred million
SAM
¥443,000 hundred million
買取債権残高
¥78 hundred million
As ofEnd of August 2025
Number of employees
67 people
As ofEnd of November 2025
Annual Dividend
¥20 per share
Breakdown
Year-end dividend20
| Item | Details |
|---|---|
| Document type | Earnings presentation |
| Fiscal Period Covered | 2026年5月期 第2四半期（中間期） |
| Net Sales | ¥853 million (YoY +10.2%) |
| Operating profit | ¥122 million (YoY -22.7%) |
| Ordinary income | ¥152 million (YoY -3.4%) |
| Net income | 105 million yen (interim net income) (YoY -4.0%) |
| Gross Profit Margin | 49.3% |
| Operating profit margin | 14.4% |
| Selling, general and administrative expenses | 前年同期比48百万円増加 |
| Results for the three months of the current quarter | F&I Net Sales ¥156 million / Gross profit ¥87 million / C&Br Net Sales ¥168 million / Gross profit ¥79 million / HR&OS Net Sales ¥93 million / Gross profit ¥41 million |
| Full-year earnings forecast | Net Sales ¥1,703 million / Gross profit ¥898 million / Operating profit ¥200 million / Ordinary income ¥229 million / Net income for the current fiscal year ¥151 million |
| Progress against full-year forecast | Net Sales 50.1% / Gross profit 46.8% / Operating profit 61.4% / Ordinary income 66.6% / Interim net income 69.7% / Revenue by service F&I 44.4% / C&Br 63.9% / HR&OS 44.8% / サービス別売上総利益 F&I 43.8% / C&Br 62.1% / HR&OS 40.4% |
| Self-assessment against the plan | 概ね順調なペースで進捗 |
| Segment results | F&I Net Sales ¥347 million / Year-on-year change in revenue △3.3% / Gross profit ¥223 million / Gross profit year-on-year △8.6% / C&Br Net Sales ¥314 million / Year-on-year change in revenue +20.2% / Gross profit ¥115 million / Gross profit year-on-year +32.7% / HR&OS Net Sales ¥191 million / Year-on-year change in revenue +25.0% / Gross profit ¥81 million / Gross profit year-on-year +6.4% |
| Breakdown of Factors Affecting the Change | Increase in SG&A expenses Total ¥48 million / Personnel-related expenses 18 / Rent and depreciation expenses associated with the head office relocation 9 / 上場関連の業務委託費 8 / Allowance for Doubtful Accounts 8 / Insurance surrender value 26 |
| Key KPIs | Number of customers 178 companies / Number of companies whose receivables were purchased 98 companies / Investment asset balance ¥9,019 million / Equity ratio 21.1 % |
| Number of employees | 67 people |
| Assumptions Underlying the Business Outlook | 期末投資資産残高 ¥11,544 million / 採用予定 グループ社員15名程度 / 特定技能外国人支援者数目標 500 people |
| Medium-term management plan targets | Net Sales Fiscal year ending May 2027 ¥2,253 million / Fiscal year ending May 2028 ¥3,001 million / Ordinary income Fiscal year ending May 2027 ¥352 million / Fiscal year ending May 2028 ¥568 million / Number of specified skilled foreign workers supported 2028年5月時点 500 people |
| Annual Dividend | ¥20 per share |
| Market Size / Share | Amount of medical and long-term care receivables assigned ¥4,600 hundred million / TAM ¥588,000 hundred million / SAM ¥443,000 hundred million / 買取債権残高 ¥78 hundred million |
| New initiatives | Diversifying Funding Methods, Strengthening M&A and consulting capabilities, 外国人就労支援ビジネスの強化, Building systems, including through the use of AI, Utilization of paid stock options for officers and employees |
Items this document does not state (9)
Unit price and quantity metricsNumber of stores and locationsRisk amount incorporated into the outlookFinancial targetsPayout ratioAcquisition of treasury sharesCapital expendituresOrders received and order backlogQ&A topics
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.販管費が前年同期比48百万円増加したため。主な内訳は、株式報酬費用・採用費などの人材関連費18百万円、本社移転による賃借料・設備減価償却費9百万円、上場関連の業務委託費8百万円、買取債権残高増加に伴う貸倒引当金8百万円。経常利益については、営業外収益として保険解約返戻金26百万円などを計上した。
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.