Komori
Earnings291AReskill Corp.Information and Communications, Services and Others

Summary of Financial Results for the First Quarter of the Fiscal Year Ending March 2027 [Japanese GAAP] (Non-consolidated)

In the first quarter, net sales, operating income, ordinary income and net income exceeded the levels recorded in the same period of the previous fiscal year. The full-year earnings and dividend forecasts remain unchanged, and the Company also resolved to acquire treasury shares.

Worth reading
49Recurring
Scored from 5 of 6 sections
Direction
Mixed performance
Direction inferred from the company’s description.
Scale
6.4
% (year-on-year change in net sales and operating income)
Wording
Conditional
How definitive the wording is.

Results for this period

First quarter1 April 2026 to 30 June 2026Non-consolidated (standalone)Japanese GAAP
Net Sales1,446million yenYear on year +6.4%Progress 54.0%
Operating profit688million yenYear on year +6.4%Progress 113.2%
Ordinary income688million yenYear on year +6.4%Progress 112.4%
Net income attributable to owners of the parent435million yenYear on year +3.3%Progress 110.1%

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¥214.18
Financial position at period-end
Total assets3,005million yen
of which net assets 2,348 million yenEquity ratio 78.1%vs. prior year-end -3.9pt

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.

Outlook and shareholder returns
Full-year earnings forecast
Net Sales2,680 million yen (YoY +8.2%)
Operating profit608 million yen (YoY -32.2%)
Ordinary income612 million yen (YoY -32.3%)
Net income395 million yen (YoY -34.2%)
Annual Dividend Forecast0.00 yen → 0.00 yen(0.0)
Factors Behind Changes in Business Performance

Revenue from tech training fell below the same period of the previous fiscal year as the acquisition of new customers remained sluggish, while biz training grew steadily, resulting in higher company-wide net sales and profit across all categories. The Company plans to increase its advertising and promotional expense budget in the current fiscal year, but will adjust the scale of investment to an appropriate level if it determines that the effects are limited.

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
Material subsequent eventsAt a Board of Directors meeting held on 13 August 2026, the Company resolved to acquire treasury shares to enhance shareholder returns. The number of shares to be acquired is up to 50,000, the total acquisition price is up to ¥100 million, and the acquisition period is from 14 August 2026 to 13 November 2026.
Depreciation and amortization495 thousand yen
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingNone (対象者:Not applicable)
Issued Shares at Period-End2,065,900 shares
Treasury Shares at Period-End30,300 shares
Results for this period
ItemDetails
Fiscal Period ClassificationFirst quarter
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedNon-consolidated (standalone)
Period Covered1 April 2026 to 30 June 2026
Net Sales1,446 million yen (YoY +6.4%)
Operating profit688 million yen (YoY +6.4%)
Ordinary income688 million yen (YoY +6.4%)
Profit attributable to owners of the parent435 million yen (YoY +3.3%)
Net income per share¥214.18
Equity ratioEnd of the current fiscal period 78.1 / End of previous period 82
Total assets3,005 million yen
Net assets2,348 million yen
Full-year earnings forecastNet Sales 2,680 million yen (YoY +8.2%) / Operating profit 608 million yen (YoY -32.2%) / Ordinary income 612 million yen (YoY -32.3%) / Net income 395 million yen (YoY -34.2%)
Annual Dividend Forecast0.00 yen → 0.00 yen(0.0)
Depreciation and amortization495 thousand yen
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
Material subsequent eventsAt a Board of Directors meeting held on 13 August 2026, the Company resolved to acquire treasury shares to enhance shareholder returns. The number of shares to be acquired is up to 50,000, the total acquisition price is up to ¥100 million, and the acquisition period is from 14 August 2026 to 13 November 2026.
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingNone (対象者:Not applicable)
Issued Shares at Period-End2,065,900 shares
Treasury Shares at Period-End30,300 shares
Factors Behind Changes in Business PerformanceRevenue from tech training fell below the same period of the previous fiscal year as the acquisition of new customers remained sluggish, while biz training grew steadily, resulting in higher company-wide net sales and profit across all categories. The Company plans to increase its advertising and promotional expense budget in the current fiscal year, but will adjust the scale of investment to an appropriate level if it determines that the effects are limited.
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 revenueSegment 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.

Although tech training fell below the same period of the previous fiscal year as the acquisition of new customers remained sluggish, biz training grew steadily, resulting in higher company-wide net sales and profit across all categories.

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 First Quarter of the Fiscal Year Ending March 2027 [Japanese GAAP] (Non-consolidated) | Reskill Corp. (291A) timely disclosure | Komori