Worth reading
43Recurring
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
0.5
Yen per share (increase in interim dividend forecast)Wording
Conditional
How definitive the wording is.Contents of this document
Financial results presentationFirst quarter of the fiscal year ended March 20268 items taken from the company’s own explanation
Financial Results Figures (The key points of this material are explained below)
Net Sales¥1,298 million
Ordinary income¥365 million
Net income¥248 million net income attributable to owners of parent
Gross Profit Margin
Rate53.7%（2025年度、1Q実績＋2〜4Q計画による推定）
Results for the three months of the current quarter
Net Sales1,298百万円
Ordinary income¥365 million
Net income attributable to owners of the parent¥248 million
Ordinary income margin28.2%
Net profit margin19.1%
Full-year earnings forecast
Net Sales
¥5,618 million
Ordinary income
¥1,629 million
Net income attributable to owners of the parent
¥1,113 million
Progress against full-year forecast 通期の予想に対して、いまどこまで進んだかの割合です。売上高、売上総利益、経常利益について四半期ごとの進捗率を図示。2025年度1Qは売上高23%、売上総利益23%、経常利益22%。
What the company explained in this material
Self-assessment against the planThe company's self-assessment against its own plan.
売上高・経常利益は計画対比で順調に推移。利益率は1Q計画比で上振れ。Breakdown of Factors Affecting the ChangeReasons cited by the Company for the change in the figures.
Longの着実な積み上げ、Shortの安定的な増加、サービス需要の継続・拡大、生産性向上
New initiatives
- 2026年3月期から中間・期末の年2回配当を実施
- 株式会社ミラクル経理によるソフトウェアの外部販売を2025年10月目途に開始
- 令和ヒューマン・ファースト株式会社に給与計算・教育研修・派遣紹介事業を集約し、人に関わるコンサルティング分野へ拡大
- 各事業関連分野でのM&Aを視野に入れた事業拡大
Key KPIsA metric the company considers important as a management benchmark.
- Contract retention rate100%Year on year against the same period last year前年同期99.568%
Financial targets
ROE2024年度37.3%（連結）、2024年度37.8%（単体）。目標値は明示なし
Annual Dividend
Annual dividend per share25円50銭
Interim¥12.00
End of period¥13.50
Payout ratio
単体純利益の基本配当性向80%程度、さらに1〜10%を上乗せ。2025年度は基本分80%＋上乗せ分5%Acquisition of treasury shares
自己株取得への言及はあるが、取得枠・株数・期間はNot disclosed| Item | Details |
|---|---|
| Document type | Financial results presentation |
| Fiscal Period Covered | First quarter of the fiscal year ended March 2026 |
| Net Sales | ¥1,298 million |
| Ordinary income | ¥365 million |
| Net income | ¥248 million (net income attributable to owners of parent) |
| Gross Profit Margin | Rate 53.7%（2025年度、1Q実績＋2〜4Q計画による推定） / Year-on-year change (points) Not disclosed |
| Results for the three months of the current quarter | Net Sales 1,298百万円 / Ordinary income ¥365 million / Net income attributable to owners of the parent ¥248 million / Ordinary income margin 28.2% / Net profit margin 19.1% |
| Full-year earnings forecast | Net Sales ¥5,618 million / Ordinary income ¥1,629 million / Net income attributable to owners of the parent ¥1,113 million |
| Progress against full-year forecast | 売上高、売上総利益、経常利益について四半期ごとの進捗率を図示。2025年度1Qは売上高23%、売上総利益23%、経常利益22%。 |
| Self-assessment against the plan | 売上高・経常利益は計画対比で順調に推移。利益率は1Q計画比で上振れ。 |
| Breakdown of Factors Affecting the Change | Longの着実な積み上げ、Shortの安定的な増加、サービス需要の継続・拡大、生産性向上 |
| Key KPIs | Indicator name Contract retention rate / Value 100% / Year on year against the same period last year 前年同期99.568% |
| Financial targets | ROE 2024年度37.3%（連結）、2024年度37.8%（単体）。目標値は明示なし |
| Annual Dividend | Annual dividend per share 25円50銭 / Interim ¥12.00 / End of period ¥13.50 |
| Payout ratio | 単体純利益の基本配当性向80%程度、さらに1〜10%を上乗せ。2025年度は基本分80%＋上乗せ分5% |
| Acquisition of treasury shares | 自己株取得への言及はあるが、取得枠・株数・期間はNot disclosed |
| New initiatives | 2026年3月期から中間・期末の年2回配当を実施, 株式会社ミラクル経理によるソフトウェアの外部販売を2025年10月目途に開始, 令和ヒューマン・ファースト株式会社に給与計算・教育研修・派遣紹介事業を集約し、人に関わるコンサルティング分野へ拡大, 各事業関連分野でのM&Aを視野に入れた事業拡大 |
Items this document does not state (14)
Operating profitOperating profit marginSelling, general and administrative expensesSegment resultsUnit price and quantity metricsNumber of stores and locationsNumber of employeesAssumptions Underlying the Business OutlookRisk amount incorporated into the outlookMedium-term management plan targetsCapital 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、中間配当予想の増額理由として「第1四半期の業績が順調であること、自己株取得等を考慮」したと説明しています。業績については、サービス需要の継続・拡大、Long業務の積み上げ、システム・ツール展開や人材教育による生産性向上を挙げています。
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.