Financial Results Briefing Materials for the First Quarter of the Fiscal Year Ending May 2027 | Globe-ing Inc. (277A) timely disclosure

Worth reading

59In focus

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Direction

Mixed performance

Direction inferred from the company’s description.

Scale

32.1

¥100 million (first-quarter revenue)

Wording

Conditional

How definitive the wording is.

Contents of this document

Presentation materials on financial resultsFirst quarter of the fiscal year ending May 202710 items taken from the company’s own explanation

Financial Results Figures (The key points of this material are explained below)

Net Sales¥3,212 million+20.8%

Operating profit¥923 million-3.1%

Ordinary income¥923 million -3.3%profit before tax

Net income¥631 million -2.6%net income attributable to owners of the parent

Gross Profit Margin68.7

Operating profit margin28.7

Selling, general and administrative expenses¥1,280 million

Results for the three months of the current quarter

Net Sales

¥3,212 million

Operating profit

¥923 million

Pretax profit

¥923 million

Profit for the period attributable to owners of the parent

¥631 million

Full-year earnings forecast

Revenue

¥16,100 million

Operating profit

¥4,830 million

Operating profit margin

30 %

Profit for the period

¥3,381 million

Net profit margin

21 %

Earnings per share

¥118.55

What the company explained in this material

Self-assessment against the planThe company's self-assessment against its own plan.

Progressing broadly as expected toward the full-year plan

Breakdown of Factors Affecting the ChangeReasons cited by the Company for the change in the figures.

Net Sales

Expansion of existing and new accountsAmount not disclosed

Operating profit

Increase in recruitment-related expenses352% increase year on year

Other investmentsImplemented at the expected level

New initiatives

Transition to a holding company structure under WAO! Holdings from 1 December
Full-scale development of the M&A pipeline
International expansion starting from Singapore
November test operation of AI-Spend Intelligence at the procurement subsidiary of a major integrated electronics manufacturer
Planned patent application for AI-Spend Intelligence
Productization of JI × AI-X
Corporate website renewal
Management retreat in early November

Key KPIsA metric the company considers important as a management benchmark.

Adjusted consultant headcount219 People
Average annual income per consultant¥2,109 10,000
Year on year against the same period last year+5.2%
Joint Initiative revenue ratio70.7 %
Year on year against the same period last year+10.7 percentage points
AI-related revenue ratio56.1 %
Year on year against the same period last year+7.1 percentage points
Number of partners31 People

Medium-term management plan targets

Company-wide revenue growth rateApproximately 60% annual growth rate (toward the fiscal year ending May 2031)

Core business CAGR35% (through the fiscal year ending May 2031)

AI-related revenueAt least 70% (no target date specified)

Financial targets

Equity ratio attributable to owners of the parent

Actual results71 %

ROE

Actual results32.5 %

Market Size / Share

Direct materials spending by Japanese manufacturers¥200–250 trillion

Target market share1～2%

Number of employees

Number of Employees320 people

Hiring planContinuing to recruit highly skilled talent

Annual Dividend

Annual dividend per share¥35.6

Interim¥14.2

End of period¥21.4

Payout ratio

Contents of this document
Item	Details
Document type	Presentation materials on financial results
Fiscal Period Covered	First quarter of the fiscal year ending May 2027
Net Sales	¥3,212 million (YoY +20.8%)
Operating profit	¥923 million (YoY -3.1%)
Ordinary income	¥923 million (profit before tax) (YoY -3.3%)
Net income	¥631 million (net income attributable to owners of the parent) (YoY -2.6%)
Gross Profit Margin	68.7
Operating profit margin	28.7
Selling, general and administrative expenses	¥1,280 million
Results for the three months of the current quarter	Net Sales ¥3,212 million / Operating profit ¥923 million / Pretax profit ¥923 million / Profit for the period attributable to owners of the parent ¥631 million
Full-year earnings forecast	Revenue ¥16,100 million / Operating profit ¥4,830 million / Operating profit margin 30 % / Profit for the period ¥3,381 million / Net profit margin 21 % / Earnings per share ¥118.55
Self-assessment against the plan	Progressing broadly as expected toward the full-year plan
Breakdown of Factors Affecting the Change	Net Sales Expansion of existing and new accounts Amount not disclosed / Operating profit Increase in recruitment-related expenses 352% increase year on year / Other investments Implemented at the expected level
Key KPIs	Indicator name Adjusted consultant headcount / Value 219 People / Year on year against the same period last year Not disclosed, Indicator name Average annual income per consultant / Value ¥2,109 10,000 / Year on year against the same period last year +5.2%, Indicator name Joint Initiative revenue ratio / Value 70.7 % / Year on year against the same period last year +10.7 percentage points, Indicator name AI-related revenue ratio / Value 56.1 % / Year on year against the same period last year +7.1 percentage points, Indicator name Number of partners / Value 31 People / Year on year against the same period last year Not disclosed
Number of employees	Number of Employees 320 people / Change during the period Not disclosed / Hiring plan Continuing to recruit highly skilled talent
Medium-term management plan targets	Company-wide revenue growth rate Approximately 60% annual growth rate (toward the fiscal year ending May 2031) / Core business CAGR 35% (through the fiscal year ending May 2031) / AI-related revenue At least 70% (no target date specified)
Financial targets	Equity ratio attributable to owners of the parent Actual results 71 % / ROE Actual results 32.5 % / Financial targets Not disclosed
Annual Dividend	Annual dividend per share ¥35.6 / Interim ¥14.2 / End of period ¥21.4
Payout ratio	30
Market Size / Share	Direct materials spending by Japanese manufacturers ¥200–250 trillion / Target market share 1～2%
New initiatives	Transition to a holding company structure under WAO! Holdings from 1 December, Full-scale development of the M&A pipeline, International expansion starting from Singapore, November test operation of AI-Spend Intelligence at the procurement subsidiary of a major integrated electronics manufacturer, Planned patent application for AI-Spend Intelligence, Productization of JI × AI-X, Corporate website renewal, Management retreat in early November

Items this document does not state (10)

Progress against full-year forecastSegment resultsUnit price and quantity metricsNumber of stores and locationsAssumptions Underlying the Business OutlookRisk amount incorporated into the outlookAcquisition of treasury sharesCapital expendituresOrders received and order backlogKey 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 increased as the company expanded its existing and new accounts, while hiring-related expenses rose 352% year on year as the company accelerated recruitment for future growth, weighing on operating profit. The company also cited increased orders for AI-related projects and the expansion of JI-type projects as factors driving performance.

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