Results for this period
Third quarter1 December 2025 to 31 August 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 Millions of yen).The net change represented by the dotted line is the total of three items, calculated from figures provided by the company.
Accumulation of management fees from disability employment support services, spot work for the wide-area government administration BPO service, decline in revenue from the human resources solutions business, negative impact of the prior year's carbon credit sales and other factors in the environmental management support service, decline in profit from the human resources solutions business
No applicable matters
| Item | Details |
|---|---|
| Fiscal Period Classification | Third quarter |
| Accounting standards | IFRS |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 1 December 2025 to 31 August 2026 |
| Net Sales | 19,118 Millions of yen (YoY +1.2%) |
| Operating profit | 1,068 Millions of yen (YoY -20.3%) |
| Ordinary income | 773 Millions of yen (YoY -31.2%) |
| Profit attributable to owners of the parent | 551 Millions of yen (YoY -27.1%) |
| Net income per share | ¥7.06 |
| Equity ratio | End of the current fiscal period 22.7 / End of previous period 24.5 |
| Total assets | 44,021 Millions of yen |
| Net assets | 9,973 Millions of yen |
| Cash flows from operating activities | 2,327 Millions of yen |
| Cash flows from investing activities | -2,472 Millions of yen |
| Cash flows from financing activities | -1,926 Millions of yen |
| Cash and cash equivalents at end of period | 1,512 Millions of yen |
| Full-year earnings forecast | Net Sales 26,844 Millions of yen (YoY +3.1%) / Operating profit 2,733 Millions of yen (YoY +13.0%) / Ordinary income 2,436 Millions of yen (YoY +14.7%) / Net income 1,659 Millions of yen (YoY +14.9%) |
| Annual Dividend Forecast | ¥10 → ¥10（0.0%） |
| Segment revenue | Business Solutions business 12,542 Millions of yen (YoY +7.5%) / Human resources solutions business 6,672 Millions of yen (YoY -8.5%) |
| Segment profit | Business Solutions business 2,279 Millions of yen (YoY +2.2%) / Human resources solutions business 476 Millions of yen (YoY -20.6%) |
| Depreciation and amortization | 2,982 Millions of yen |
| Disclosure regarding the going concern assumption | No applicable matters |
| Change in accounting policy | Changes due to revisions to standards No / Other changes No / Change in accounting estimate No / Restatement Not disclosed |
| Changes in the scope of consolidation | New 0 companies / Excluded 0 companies / Company name None |
| Availability of Supplementary Financial Results Materials | Yes |
| Availability of Financial Results Briefing | No |
| Issued Shares at Period-End | 79,007,500 Shares |
| Treasury Shares at Period-End | 903,855 Shares |
| Factors Behind Changes in Business Performance | Accumulation of management fees from disability employment support services, spot work for the wide-area government administration BPO service, decline in revenue from the human resources solutions business, negative impact of the prior year's carbon credit sales and other factors in the environmental management support service, decline in profit from the human resources solutions business |
Items this document does not state (9)
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.On the revenue side, the accumulation of management fees from disability employment support services and spot work for the wide-area government administration BPO service offset the decline in revenue from the human resources solutions business. On the profit side, although higher profit from the wide-area government administration BPO service contributed, profit declined due to the negative impact of the prior year's carbon credit sales and other factors in the environmental management support service, as well as lower profit from the human resources solutions business.