Komori
Earnings2301GAKUJO CO.,Ltd.Information and Communications, Services and Others

Summary of Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending October 2026 (Japanese GAAP) (Non-consolidated)

For the interim period, net sales increased 5.8% year on year, while operating income decreased 25.8% and interim net income decreased 32.1%. The full-year earnings forecast was revised to net sales of ¥12.0 billion and operating income of ¥2.6 billion, among other figures, and the annual dividend forecast was increased to ¥75 from ¥67 for the previous fiscal year.

Worth reading
57In focus
Scored from 5 of 6 sections
Direction
Mixed performance
Direction inferred from the company’s description.
Scale
-25.8
% (year-on-year change in operating profit)
Wording
Conditional
How definitive the wording is.

Results for this period

Interim period (second quarter)1 November 2025 to 30 April 2026Non-consolidated (standalone)Japanese GAAP
Net Sales4,618¥ millionYear on year +5.8%Progress 38.5%
Operating profit345¥ millionYear on year -25.8%Progress 13.3%
Ordinary income458¥ millionYear on year -28.7%Progress 16.4%
Net income attributable to owners of the parent313¥ millionYear on year -32.1%Progress 15.7%

The 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.

Net income per share¥23.33
Financial position at period-end
Total assets16,346¥ million
of which net assets 14,731 ¥ millionEquity ratio 90.0%vs. prior year-end +3.1pt

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.

Cash inflows and outflows
Operating+432,446
Investment-1,821,330
Financials-456,342
Net change-1,845,226

Stacked from zero: upward is an increase in cash, downward a decrease (in ¥ thousand).The net change represented by the dotted line is the total of three items, calculated from figures provided by the company.

Cash and cash equivalents at end of period¥2,839,970 thousand
Segment revenueRecruitment Information Services ¥4,540 million (YoY +6.1%)
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥12,000 million (YoY +8.9%)
Operating profit¥2,600 million (YoY +11.4%)
Ordinary income¥2,800 million (YoY +5.5%)
Net income¥2,000 million (YoY +5.7%)
Revision to Earnings ForecastNot disclosed → Net Sales 12,000 / Operating profit 2,600 / Ordinary income 2,800 / Net income 2,000
Annual Dividend Forecast¥67 → ¥75
Factors Behind Changes in Business Performance

The timing of revenue recognition shifted to the second half due to demand being brought forward and changes in the timing of job postings as recruitment activities began earlier. Advertising and system-related investments were implemented as planned, while higher outsourcing expenses and procurement costs overall due to rising prices increased selling, general and administrative expenses.

Disclosure regarding the going concern assumption

Not applicable.

Change in accounting policy
基準改正に伴う変更 Noそれ以外の変更 No見積りの変更 No修正再表示 No
Material subsequent eventsAt a meeting of the Board of Directors held on 8 June 2026, the Company resolved to acquire up to 400,000 shares of treasury stock through market purchases from 9 June through 31 October 2026, with a maximum total acquisition cost of ¥650 million.
Depreciation and amortization¥177,903 thousand
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingAvailable (for institutional investors and analysts)
Issued Shares at Period-End15,560,000 shares
Treasury Shares at Period-End2,127,735 shares
Results for this period
ItemDetails
Fiscal Period ClassificationInterim period (second quarter)
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedNon-consolidated (standalone)
Period Covered1 November 2025 to 30 April 2026
Net Sales¥4,618 million (YoY +5.8%)
Operating profit¥345 million (YoY -25.8%)
Ordinary income¥458 million (YoY -28.7%)
Profit attributable to owners of the parent¥313 million (YoY -32.1%)
Net income per share¥23.33
Equity ratioEnd of the current fiscal period 90 / End of previous period 86.9
Total assets¥16,346 million
Net assets¥14,731 million
Cash flows from operating activities¥432,446 thousand
Cash flows from investing activities¥-1,821,330 thousand
Cash flows from financing activities¥-456,342 thousand
Cash and cash equivalents at end of period¥2,839,970 thousand
Full-year earnings forecastNet Sales ¥12,000 million (YoY +8.9%) / Operating profit ¥2,600 million (YoY +11.4%) / Ordinary income ¥2,800 million (YoY +5.5%) / Net income ¥2,000 million (YoY +5.7%)
Revision to Earnings ForecastNot disclosed → Net Sales 12,000 / Operating profit 2,600 / Ordinary income 2,800 / Net income 2,000
Annual Dividend Forecast¥67 → ¥75
Segment revenueRecruitment Information Services ¥4,540 million (YoY +6.1%)
Depreciation and amortization¥177,903 thousand
Disclosure regarding the going concern assumptionNot applicable.
Change in accounting policyChanges due to revisions to standards No / Other changes No / Change in accounting estimate No / Restatement No
Material subsequent eventsAt a meeting of the Board of Directors held on 8 June 2026, the Company resolved to acquire up to 400,000 shares of treasury stock through market purchases from 9 June through 31 October 2026, with a maximum total acquisition cost of ¥650 million.
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingAvailable (for institutional investors and analysts)
Issued Shares at Period-End15,560,000 shares
Treasury Shares at Period-End2,127,735 shares
Factors Behind Changes in Business PerformanceThe timing of revenue recognition shifted to the second half due to demand being brought forward and changes in the timing of job postings as recruitment activities began earlier. Advertising and system-related investments were implemented as planned, while higher outsourcing expenses and procurement costs overall due to rising prices increased selling, general and administrative expenses.
Items this document does not state (9)
Operating MarginPayout ratioShareholder Return PolicySegment profitRegional salesOrders received and order backlogImpairment lossBreakdown of extraordinary income (loss)Changes in the scope of consolidation

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.

Demand was brought forward and the timing of job postings changed as recruitment activities began earlier, extending the period from order receipt to revenue recognition in the experienced young talent recruitment area and shifting revenue recognition to the second half. On the profit side, in addition to implementing advertising and system-related investments as planned, higher outsourcing expenses and procurement costs overall due to rising prices increased selling, general and administrative expenses.

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.
Summary of Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending October 2026 (Japanese GAAP) (Non-consolidated) | GAKUJO CO.,Ltd. (2301) timely disclosure | Komori