Worth reading
36Immaterial
0–100. This measures how worthwhile something is to read, not how good or bad the company is.Direction
Deterioration
Direction inferred from the company’s description.Scale
-330
¥ million (year-on-year change in revenue)Wording
Definitive
How definitive the wording is.Contents of this document
Supplementary Materials to the Earnings ReportQ3 FY20264 items taken from the company’s own explanation
Financial Results Figures (The key points of this material are explained below)
Net Sales¥3,710 million-8.2%
Operating profit¥138 million-31.2%
Net income¥518 million-3.7%
Selling, general and administrative expenses¥3,549 million
Results for the three months of the current quarter
Revenue
¥1,200 million-8.9%
Selling, general and administrative expenses
¥1,062 million-15.8%
Operating profit
¥135 million+240.6%
Profit before tax for the quarter
¥-5 million
Quarterly profit attributable to owners of the parent
¥-5 million
Quarterly EPS
¥-0.07
What the company explained in this material
Breakdown of Factors Affecting the ChangeReasons cited by the Company for the change in the figures.
- System usage fees (quarter-on-quarter change)¥21 millionDirectionIncreased
- Personnel expenses (quarter-on-quarter change)¥-22 millionDirectionDecreased
- Sales commissions (quarter-on-quarter change)¥-6 millionDirectionDecreased
- One-time expense related to workforce reductions at overseas locations¥185 million
New initiatives
- Increase in system usage fees due to AI investment and other factors
- Streamlining of overseas operations and personnel reductions
Key KPIsA metric the company considers important as a management benchmark.
- Consolidated number of employees80 peopleYear on year against the same period last year-15.0%
Number of employees
Number of Employees80 people
Year on year against the same period last year-15.0%
Quarter-on-quarter change1 people
| Item | Details |
|---|---|
| Document type | Supplementary Materials to the Earnings Report |
| Fiscal Period Covered | Q3 FY2026 |
| Net Sales | ¥3,710 million (YoY -8.2%) |
| Operating profit | ¥138 million (YoY -31.2%) |
| Net income | ¥518 million (YoY -3.7%) |
| Selling, general and administrative expenses | ¥3,549 million |
| Results for the three months of the current quarter | Revenue ¥1,200 million (YoY -8.9%) / Selling, general and administrative expenses ¥1,062 million (YoY -15.8%) / Operating profit ¥135 million (YoY +240.6%) / Profit before tax for the quarter ¥-5 million / Quarterly profit attributable to owners of the parent ¥-5 million / Quarterly EPS ¥-0.07 |
| Breakdown of Factors Affecting the Change | Item System usage fees (quarter-on-quarter change) / Amount ¥21 million / Direction Increased, Item Personnel expenses (quarter-on-quarter change) / Amount ¥-22 million / Direction Decreased, Item Sales commissions (quarter-on-quarter change) / Amount ¥-6 million / Direction Decreased, Item One-time expense related to workforce reductions at overseas locations / Amount ¥185 million |
| Key KPIs | Indicator name Consolidated number of employees / Value 80 people / Year on year against the same period last year -15 people |
| Number of employees | Number of Employees 80 people / Year on year against the same period last year -15 people / Quarter-on-quarter change 1 people |
| New initiatives | Increase in system usage fees due to AI investment and other factors, Streamlining of overseas operations and personnel reductions |
Items this document does not state (20)
Ordinary incomeGross Profit MarginOperating profit marginFull-year earnings forecastProgress against full-year forecastSelf-assessment against the planSegment resultsUnit price and quantity metricsNumber of stores and locationsAssumptions Underlying the Business OutlookRisk 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.Revenue decreased due to a decline in the number of premium service members. Selling, general and administrative expenses decreased as a result of lower outsourcing costs following the streamlining of overseas operations, despite the recognition of ¥185 million in one-time costs associated with personnel reductions at overseas operations. Operating income decreased because the decline in revenue exceeded the decrease in selling, general and administrative expenses, while quarterly profit decreased due to higher income tax expense.
How to read this page
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Corrections happenIf the company reissues this disclosure, the page is rebuilt from the corrected version and the revision number moves up.