Results for this period
Third quarter1 January 2026 to 30 September 2026ConsolidatedIFRSThe width of the band at each stage is based on revenue. The narrower it becomes toward the bottom, the smaller the proportion of revenue that remains as profit. The dotted outline is the full-year forecast and the band inside it is the result for this period. The progress rate is the result divided by the forecast.
塗りつぶした部分が自己資本比率です。総資産のうち、返済のいらない自前の資金がどれだけかを表します。The thin vertical line indicates the level at the end of the previous fiscal year.
Stacked from zero: upward is an increase in cash, downward a decrease (in million yen).The net change represented by the dotted line is the total of three items, calculated from figures provided by the company.
Revenue increased due to growth centered on the consulting and cloud businesses, revenue recognized from 3 wholly owned subsidiaries, and growth in the recruitment business. Operating profit remained at about the same level as in the year-earlier period because of higher selling, general and administrative expenses associated with the wholly owned subsidiary acquisitions, while revenue in the career school business declined due to a decrease in enrollment.
No applicable items
| Item | Details |
|---|---|
| Fiscal Period Classification | Third quarter |
| Accounting standards | IFRS |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 1 January 2026 to 30 September 2026 |
| Net Sales | 33,411 million yen (YoY +10.7%) |
| Operating profit | 4,442 million yen (YoY -0.5%) |
| Ordinary income | 4,398 million yen (YoY -1.7%) |
| Profit attributable to owners of the parent | 2,378 million yen (YoY -5.2%) |
| Net income per share | ¥22.28 |
| Equity ratio | End of the current fiscal period 21 / End of previous period 33.1 |
| Total assets | 42,255 million yen |
| Net assets | 12,547 million yen |
| Cash flows from operating activities | 2,672 million yen |
| Cash flows from investing activities | -1,049 million yen |
| Cash flows from financing activities | -1,809 million yen |
| Cash and cash equivalents at end of period | 8,181 million yen |
| Full-year earnings forecast | Net Sales 46,700 million yen (YoY +12.5%) / Operating profit 6,310 million yen (YoY +50.1%) / Ordinary income Not disclosed / Net income 3,470 million yen (YoY +114.0%) / Profit for the period 3,930 million yen (YoY +94.5%) |
| Revision to Earnings Forecast | Not disclosed (no change from the latest forecast) |
| Annual Dividend Forecast | 16 yen → 16.4 yen（+2.5%） |
| Segment revenue | Organization Development Division 13,192 million yen (YoY +10.0%), Individual Development Division 4,445 million yen (YoY -3.9%), Matching Division 16,199 million yen (YoY +14.8%) |
| Segment profit | Organization Development Division 9,108 million yen (YoY +8.1%), Individual Development Division 2,049 million yen (YoY -7.7%), Matching Division 7,587 million yen (YoY +21.3%) |
| Depreciation and amortization | 1,485 million yen |
| Impairment loss | 40 million yen |
| Disclosure regarding the going concern assumption | No applicable items |
| Change in accounting policy | Changes due to revisions to standards No / Other changes No / Change in accounting estimate No / Restatement No |
| Changes in the scope of consolidation | Description No material changes / New Not disclosed / Excluded Not disclosed / Company name Not disclosed |
| Material subsequent events | None applicable |
| Availability of Supplementary Financial Results Materials | Yes |
| Availability of Financial Results Briefing | Whether applicable No / Subject person Not disclosed |
| Issued Shares at Period-End | 110,937,011 shares |
| Treasury Shares at Period-End | 9,714,249 shares |
| Factors Behind Changes in Business Performance | Revenue increased due to growth centered on the consulting and cloud businesses, revenue recognized from 3 wholly owned subsidiaries, and growth in the recruitment business. Operating profit remained at about the same level as in the year-earlier period because of higher selling, general and administrative expenses associated with the wholly owned subsidiary acquisitions, while revenue in the career school business declined due to a decrease in enrollment. |
Items this document does not state (6)
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.Revenue increased due to growth centered on the consulting and cloud businesses and the recognition of revenue from 3 companies that became wholly owned subsidiaries since the previous interim consolidated accounting period, while selling, general and administrative expenses increased as a result of the wholly owned subsidiary acquisitions.