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

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

For the cumulative third quarter of the fiscal year ending October 2026, revenue increased 8.8% year on year and operating income increased 13.7%, resulting in higher revenue and profit. The full-year earnings forecast and annual dividend forecast remain unchanged.

Worth reading
41Recurring
0–100. This measures how worthwhile something is to read, not how good or bad the company is.
Direction
Improvement
Direction inferred from the company’s description.
Scale
13.7
% (year-on-year increase in operating income)
Wording
Conditional
How definitive the wording is.

Results for this period

Third quarter1 November 2025 to 31 July 2026Non-consolidated (standalone)Japanese GAAP
Net Sales7,681Millions of yenYear on year +8.8%Progress 64.0%
Operating profit964Millions of yenYear on year +13.7%Progress 37.1%
Ordinary income1,135Millions of yenYear on year +4.3%Progress 40.5%
Net income attributable to owners of the parent784Millions of yenYear on year +2.0%Progress 39.2%

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¥58.49
Financial position at period-end
Total assets15,994Millions of yen
of which net assets 14,429 Millions of yenEquity ratio 90.1%vs. prior year-end +3.2pt

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.

Segment revenueRecruitment Information Services 7,538 Millions of yen (YoY +8.9%)
Outlook and shareholder returns
Full-year earnings forecast
Net Sales12,000 Millions of yen (YoY +8.9%)
Operating profit2,600 Millions of yen (YoY +11.4%)
Ordinary income2,800 Millions of yen (YoY +5.5%)
Net income2,000 Millions of yen (YoY +5.7%)
Annual Dividend Forecast¥67 → ¥75
Factors Behind Changes in Business Performance

Hiring demand driven by a structural labor shortage, increased inquiries for the 「Re就活」 recruitment service and others, improvements in the quality and productivity of interviews in the agent business, and growth in the event business. Advertising and promotion expenses and higher procurement costs resulting from rising prices restrained profit.

Disclosure regarding the going concern assumption

No applicable matters

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
Depreciation and amortization¥275,953 thousand
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingNo
Issued Shares at Period-End15,560,000 shares
Treasury Shares at Period-End2,310,535 treasury shares
Results for this period
ItemDetails
Fiscal Period ClassificationThird quarter
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedNon-consolidated (standalone)
Period Covered1 November 2025 to 31 July 2026
Net Sales7,681 Millions of yen (YoY +8.8%)
Operating profit964 Millions of yen (YoY +13.7%)
Ordinary income1,135 Millions of yen (YoY +4.3%)
Profit attributable to owners of the parent784 Millions of yen (YoY +2.0%)
Net income per share¥58.49
Equity ratioEnd of the current fiscal period 90.1 / End of previous period 86.9
Total assets15,994 Millions of yen
Net assets14,429 Millions of yen
Full-year earnings forecastNet Sales 12,000 Millions of yen (YoY +8.9%) / Operating profit 2,600 Millions of yen (YoY +11.4%) / Ordinary income 2,800 Millions of yen (YoY +5.5%) / Net income 2,000 Millions of yen (YoY +5.7%)
Annual Dividend Forecast¥67 → ¥75
Segment revenueRecruitment Information Services 7,538 Millions of yen (YoY +8.9%)
Depreciation and amortization¥275,953 thousand
Disclosure regarding the going concern assumptionNo applicable matters
Change in accounting policyChanges due to revisions to standards No / Other changes No / Change in accounting estimate No / Restatement No
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingNo
Issued Shares at Period-End15,560,000 shares
Treasury Shares at Period-End2,310,535 treasury shares
Factors Behind Changes in Business PerformanceHiring demand driven by a structural labor shortage, increased inquiries for the 「Re就活」 recruitment service and others, improvements in the quality and productivity of interviews in the agent business, and growth in the event business. Advertising and promotion expenses and higher procurement costs resulting from rising prices restrained profit.
Items this document does not state (15)
Operating MarginCash flows from operating activitiesCash flows from investing activitiesCash flows from financing activitiesCash and cash equivalents at end of periodRevision to Earnings ForecastPayout ratioShareholder Return PolicySegment profitRegional salesOrders received and order backlogImpairment lossBreakdown of extraordinary income (loss)Changes in the scope of consolidationMaterial subsequent events

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.

Hiring demand remained high against a backdrop of a structural labor shortage, and inquiries for the 「Re就活」 recruitment service and others increased. Improvements in the quality and productivity of interviews in the agent business, as well as the event business, also contributed. Meanwhile, selling, general and administrative expenses increased due to advertising and promotion expenses and higher procurement costs resulting from rising prices.

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