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
12.6
%（連結売上高前年比）Wording
Conditional
How definitive the wording is.Contents of this document
Supplementary materials to the earnings reportFiscal year ending March 20258 items taken from the company’s own explanation
Financial Results Figures (The key points of this material are explained below)
Net Sales¥4,979 million+12.6%
Ordinary income¥1,478 million
Net income¥1,014 million
Gross Profit Margin53.6 %
Results for the three months of the current quarter
Consolidated
Net Sales
- ¥1,214 millionQuarterFirst quarter
- ¥1,149 millionQuarterSecond quarter
- ¥1,163 millionQuarterThird quarter
- ¥1,451 millionQuarterFourth quarter
Ordinary income
- ¥345 millionQuarterFirst quarter
- ¥306 millionQuarterSecond quarter
- ¥296 millionQuarterThird quarter
- ¥529 millionQuarterFourth quarter
Standalone
Net Sales
- ¥1,117 millionQuarterFirst quarter
- ¥1,056 millionQuarterSecond quarter
- ¥1,058 millionQuarterThird quarter
- ¥1,322 millionQuarterFourth quarter
Ordinary income
- ¥327 millionQuarterFirst quarter
- ¥293 millionQuarterSecond quarter
- ¥287 millionQuarterThird quarter
- ¥509 millionQuarterFourth quarter
Full-year earnings forecast
Net Sales
¥5,618 million
Gross profit
¥2,981 million
Ordinary income
¥1,629 million
Net income attributable to owners of the parent
¥1,113 million
What the company explained in this material
Self-assessment against the planThe company's self-assessment against its own plan.
売上は概ね2月公表の予想どおり、経常利益・最終利益は予想を上回って着地Assumptions Underlying the Business OutlookThe assumptions used by the company in preparing its forecast.
売上成長率目標10%～15%
単体経常利益率At least 30%
New initiatives
- 2025年4月1日に株式会社ミラクル経理を設立し、ソフトウェア開発を開始
- 2025年10月頃を目途にミラクル経理の外部向けサービスを開始予定
- 2025年4月1日に令和ヒューマン・ファースト株式会社の役員構成を変更し、教育研修事業・派遣紹介事業を集約
- 従業員全員を株主とするため、2025年度に創業者が従業員へ株式を贈与
- 将来の経理業界人材向け奨学金制度を開設
Key KPIsA metric the company considers important as a management benchmark.
- Contract retention rate99.81 %
- ROA (adjusted for funds held on behalf of customers)29.9 %
- ROE37.3 %
- Equity ratio (adjusted for funds held on behalf of customers)80.4 %
Financial targets
ROE
Fiscal 2024 results37.3
ROA
Fiscal 2024 results29.9
Equity ratio
Fiscal 2024 results80.4
Number of employees
Standalone
1 April 2025275
Consolidated
1 April 2025358
Changes during the period and hiring plan2024年度は中途採用をコントロール。2025年度は人数の増加率より売上の増加率を大きくする方針
Payout ratio
80 %程度単体純利益ベースの基本方針
上乗せ毎期1%から10%
Acquisition of treasury shares
2026年度以降、新入社員への株式賞与のため自社株買いを行う予定| Item | Details |
|---|---|
| Document type | Supplementary materials to the earnings report |
| Fiscal Period Covered | Fiscal year ending March 2025 |
| Net Sales | ¥4,979 million (YoY +12.6%) |
| Ordinary income | ¥1,478 million |
| Net income | ¥1,014 million |
| Gross Profit Margin | 53.6 % |
| Results for the three months of the current quarter | Consolidated Net Sales ¥1,214 million, ¥1,149 million, ¥1,163 million, ¥1,451 million / Ordinary income ¥345 million, ¥306 million, ¥296 million, ¥529 million / Standalone Net Sales ¥1,117 million, ¥1,056 million, ¥1,058 million, ¥1,322 million / Ordinary income ¥327 million, ¥293 million, ¥287 million, ¥509 million |
| Full-year earnings forecast | Net Sales ¥5,618 million / Gross profit ¥2,981 million / Ordinary income ¥1,629 million / Net income attributable to owners of the parent ¥1,113 million |
| Self-assessment against the plan | 売上は概ね2月公表の予想どおり、経常利益・最終利益は予想を上回って着地 |
| Key KPIs | Contract retention rate 99.81 %, ROA (adjusted for funds held on behalf of customers) 29.9 %, ROE 37.3 %, Equity ratio (adjusted for funds held on behalf of customers) 80.4 % |
| Number of employees | Standalone 1 April 2025 275 / Consolidated 1 April 2025 358 / Changes during the period and hiring plan 2024年度は中途採用をコントロール。2025年度は人数の増加率より売上の増加率を大きくする方針 |
| Assumptions Underlying the Business Outlook | 売上成長率目標 10%～15% / 単体経常利益率 At least 30% |
| Financial targets | ROE Fiscal 2024 results 37.3 / Target Not disclosed / ROA Fiscal 2024 results 29.9 / Target Not disclosed / Equity ratio Fiscal 2024 results 80.4 / Target Not disclosed |
| Payout ratio | 80 %程度（単体純利益ベースの基本方針） |
| Acquisition of treasury shares | 2026年度以降、新入社員への株式賞与のため自社株買いを行う予定 |
| New initiatives | 2025年4月1日に株式会社ミラクル経理を設立し、ソフトウェア開発を開始, 2025年10月頃を目途にミラクル経理の外部向けサービスを開始予定, 2025年4月1日に令和ヒューマン・ファースト株式会社の役員構成を変更し、教育研修事業・派遣紹介事業を集約, 従業員全員を株主とするため、2025年度に創業者が従業員へ株式を贈与, 将来の経理業界人材向け奨学金制度を開設 |
Items this document does not state (15)
Operating profitOperating profit marginSelling, general and administrative expensesProgress against full-year forecastSegment resultsBreakdown of Factors Affecting the ChangeUnit price and quantity metricsNumber of stores and locationsRisk amount incorporated into the outlookMedium-term management plan targetsAnnual DividendCapital expendituresOrders received and order backlogMarket Size / ShareKey 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.会社は、契約継続率の高さ、既存コアクライアントでの業務拡大、新たなコアクライアントの増加、生産性向上、グループシナジーを要因として挙げている。
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.