Worth reading
49Recurring
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
10.4
% (compared with fiscal 2025 actual net sales)Wording
Avoiding a definitive answer
How definitive the wording is.Items stated in the management plan
Annual updateNet Sales+10.4%
基準 5,705Target6,300million
Net income for the current fiscal year+0.0%
基準 2,025Target2,026million
Each line is the climb from the baseline the document states to the target it sets. The slope is scaled against the largest climb in this document. The increase shown by the dotted line is calculated from the two reported figures because the company did not provide the amount of growth.
ROEMost recent actual: 49.6% → Not disclosed
Only the target level is shown because the current level for comparison was not provided.What happened to the previous planForecast for the fiscal year ended March 2026 (figures not provided) → Fiscal year ended March 2026 actual: net sales 5,705, ordinary profit 1,994, net income attributable to owners of the parent 1,421+181.6%Calculated from the two disclosed figures
Statements about the use of capital
Payout ratio / DOE policyThe basic payout ratio is approximately 80% of standalone net income, with an additional 1% to 10% added each fiscal year after taking into account the company's financial position and other factors. The policy applies to each fiscal year. Consolidated DOE for the fiscal year ended March 2026 was 43%.The payout ratio is the proportion of profit paid out as dividends, while DOE is the ratio of dividends to net assets.
Key initiatives
01Growth story
02Vision for further growth in the AI era
03Accelerating growth
04Expanding scale through M&A and pursuing a Prime Market listing
05Strengthening the recruitment and development of “accounting × AI” talent
06Synergies with ミラクル経理
07Synergies with 令和ヒューマン・ファースト
08Human resources strategy (launch of an ownership support program)
09Human resources strategy (establishment of a scholarship program)
10A vast TAM
11Collaboration with Vietnam
12Initiatives for other sustainable companies
Plan assumptionsCorporate taxes and other taxes are conservatively estimated without incorporating tax incentives or other preferential tax measures. Assumptions for exchange rates, market growth rates, and raw material prices are not disclosed.
Non-financial targetsIndicator name Percentage of women in management positions / Target value Achieve 40% / Timing Not disclosed
Size of the Target MarketTAM ¥5.4 trillion / SAM ¥189.0 billion / Actual results ¥5.1 billion / Market Growth Rate Not disclosed / Source Number of listed companies (as of the end of April 2026), 2014 Economic Census for Business Frame, “Tabulation by matching parent and subsidiary companies (the status of corporate groups in Japan)”
Risks identified by the company
Risk of securing talent
Information security
Risk of litigation and other legal proceedings
| Item | Details |
|---|---|
| Plan name | Business Plan and Growth Potential |
| Plan period | Fiscal 2026 (forecast) |
| Progress against the plan | Annual update |
| Sales Target | Fiscal 2025 actual: 5,705 → Fiscal 2026 forecast: 6,300（+10.4%） |
| Net income target | Fiscal 2025 actual (net income attributable to owners of the parent): 1,421 → Fiscal 2026 forecast (net income attributable to owners of the parent): 1,440（+1.3%） |
| ROE target | Most recent actual: 49.6% → Not disclosed |
| Payout ratio / DOE policy | The basic payout ratio is approximately 80% of standalone net income, with an additional 1% to 10% added each fiscal year after taking into account the company's financial position and other factors. The policy applies to each fiscal year. Consolidated DOE for the fiscal year ended March 2026 was 43%. |
| Non-financial targets | Indicator name Percentage of women in management positions / Target value Achieve 40% / Timing Not disclosed |
| Plan assumptions | Corporate taxes and other taxes are conservatively estimated without incorporating tax incentives or other preferential tax measures. Assumptions for exchange rates, market growth rates, and raw material prices are not disclosed. |
| Key initiatives | Growth story, Vision for further growth in the AI era, Accelerating growth, Expanding scale through M&A and pursuing a Prime Market listing, Strengthening the recruitment and development of “accounting × AI” talent, Synergies with ミラクル経理, Synergies with 令和ヒューマン・ファースト, Human resources strategy (launch of an ownership support program), Human resources strategy (establishment of a scholarship program), A vast TAM, Collaboration with Vietnam, Initiatives for other sustainable companies |
| Results under the previous plan | Forecast for the fiscal year ended March 2026 (figures not provided) → Fiscal year ended March 2026 actual: net sales 5,705, ordinary profit 1,994, net income attributable to owners of the parent 1,421 |
| Size of the Target Market | TAM ¥5.4 trillion / SAM ¥189.0 billion / Actual results ¥5.1 billion / Market Growth Rate Not disclosed / Source Number of listed companies (as of the end of April 2026), 2014 Economic Census for Business Frame, “Tabulation by matching parent and subsidiary companies (the status of corporate groups in Japan)” |
| Risks identified | Risk of securing talent, Information security, Risk of litigation and other legal proceedings |
| Publication date | 18 June 2026 |
Items this document does not state (11)
Operating profit targetOperating profit margin targetROIC targetTreasury share acquisition policyCost of capitalSelf-assessment of PBR and share priceTotal investment planInvestment amount by sectorSegment targetReason for revision or withdrawalDate of board resolution
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.Demand for these services is expected to continue and expand, as the working-age population declines, accounting operations become more complex, and the need to ensure the reliability of accounting information through the involvement of independent specialists increases. The company also plans to continue improving productivity while investing in consultant salary increases, training, and systems.
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.