Financial Results Presentation for the Fiscal Year Ending March 2026 | b-style holdings,Inc. (302A) timely disclosure

Worth reading

54Recurring

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Direction

Mixed performance

Direction inferred from the company’s description.

Scale

144

Millions of yen (decrease in net income attributable to owners of the parent)

Wording

Conditional

How definitive the wording is.

Contents of this document

Earnings presentationFiscal year ending March 20268 items taken from the company’s own explanation

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

Net Sales¥12,008 million+7.1%

Operating profit¥189 million-41.3%

Ordinary income¥176 million-45.7%

Net income¥51 million-73.7%

Gross Profit Margin48.9 %

Operating profit margin1.6 %

Selling, general and administrative expenses¥5,678 million

Results for the three months of the current quarter

Net Sales

¥3,086 million+9.0%

Gross profit

¥1,576 million+18.6%

Gross Profit Margin

51.1 %

yoy_change_pt4.2

Full-year earnings forecast

Fiscal Period CoveredFiscal year ending March 2027

Net Sales

¥14,568 million

Gross profit

¥7,300 million

Operating profit

¥300 million

Ordinary income

¥268 million

Profit attributable to owners of the parent

¥161 million

What the company explained in this material

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

Sales promotion and recruitment advertising expenses

¥565 million

DirectionIncreased

Personnel Expenses

¥199 million

DirectionIncreased

Selling, general and administrative expenses

¥1,090 million

DirectionIncreased

New initiatives

Expand staffing and placement services in nursing and caregiving and promote M&A
Renew the core system for Shufu JOB
Introduce direct-sourcing and recommendation-engine functions
Smart Career Rebranding
Develop a strategic approach to AI utilization

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

Number of dispatched workers2,137 people
Year on year against the same period last year-6.9%
Number of client companies in the staffing and placement business866 companies
Year on year against the same period last year-11.4%
Transaction value per client company in the staffing and placement business¥621,170
Number of companies posting on the Media business5,850 companies
Year on year against the same period last year+1.2%
Transaction value per company in the Media business¥98,318
Year on year against the same period last year+18.1%
Number of client companies in the DX business62 companies
Transaction value per client company in the DX business¥1,248,712
Year on year against the same period last year+9.0%
Number of job postings481 thousand cases
Year on year against the same period last year+16.3%
Number of applications178 thousand cases
Year on year against the same period last year+30.1%
AI utilization rate9 More than 10%

Unit price and quantity metricsThese figures show sales broken down by price and volume.

2,137 people
Number of versionsNumber of dispatched workers
¥621,170
Unit priceTransaction value per client company in the staffing and placement business
5,850 companies
Number of versionsNumber of companies posting on the Media business
¥98,318
Unit priceTransaction value per company in the Media business
62 companies
Number of versionsNumber of client companies in the DX business
¥1,248,712
Unit priceTransaction value per client company in the DX business

Segment results

Temporary staffing and placement services

Net Sales

¥6,654 million-4.2%

Profit

¥282 million

Media Business

Net Sales

¥4,424 million+26.6%

Profit

¥1,358 million

DX Business

Net Sales

¥920 million+19.4%

Profit

¥64 million

Other Businesses

Net Sales

¥8 million

Profit

¥28 million

Medium-term management plan targets

Fiscal year ending March 2028

Net Sales¥20,000 million

Operating profit¥800 million

Unit_Operating profit¥ million

Fiscal year ending March 2031

Operating profit margin8〜10%

Market capitalizationAt least ¥10 billion

Financial targets

Equity ratio

Actual results for the fiscal year ending March 202633.9 %

Fiscal year ending March 2027: plan36.9 %

ROE

Actual results for the fiscal year ending March 20264 %

Fiscal year ending March 2027: plan13.3 %

Number of employees

421 people

As ofAs of 1 April 2026

Contents of this document
Item	Details
Document type	Earnings presentation
Fiscal Period Covered	Fiscal year ending March 2026
Net Sales	¥12,008 million (YoY +7.1%)
Operating profit	¥189 million (YoY -41.3%)
Ordinary income	¥176 million (YoY -45.7%)
Net income	¥51 million (YoY -73.7%)
Gross Profit Margin	48.9 %
Operating profit margin	1.6 %
Selling, general and administrative expenses	¥5,678 million
Results for the three months of the current quarter	Net Sales ¥3,086 million (YoY +9.0%) / Gross profit ¥1,576 million (YoY +18.6%) / Gross Profit Margin 51.1 %
Full-year earnings forecast	Fiscal Period Covered Fiscal year ending March 2027 / Net Sales ¥14,568 million / Gross profit ¥7,300 million / Operating profit ¥300 million / Ordinary income ¥268 million / Profit attributable to owners of the parent ¥161 million
Segment results	Temporary staffing and placement services Net Sales ¥6,654 million (YoY -4.2%) / Profit ¥282 million / Media Business Net Sales ¥4,424 million (YoY +26.6%) / Profit ¥1,358 million / DX Business Net Sales ¥920 million (YoY +19.4%) / Profit ¥64 million / Other Businesses Net Sales ¥8 million / Profit ¥28 million
Breakdown of Factors Affecting the Change	Sales promotion and recruitment advertising expenses ¥565 million / Personnel Expenses ¥199 million / Selling, general and administrative expenses ¥1,090 million
Key KPIs	Indicator name Number of dispatched workers / Value 2,137 people / Year on year against the same period last year -6.9%, Indicator name Number of client companies in the staffing and placement business / Value 866 companies / Year on year against the same period last year -11.4%, Indicator name Transaction value per client company in the staffing and placement business / Value ¥621,170 / Year on year against the same period last year Not disclosed, Indicator name Number of companies posting on the Media business / Value 5,850 companies / Year on year against the same period last year +1.2%, Indicator name Transaction value per company in the Media business / Value ¥98,318 / Year on year against the same period last year +18.1%, Indicator name Number of client companies in the DX business / Value 62 companies / Year on year against the same period last year Not disclosed, Indicator name Transaction value per client company in the DX business / Value ¥1,248,712 / Year on year against the same period last year +9.0%, Indicator name Number of job postings / Value 481 thousand cases / Year on year against the same period last year +16.3%, Indicator name Number of applications / Value 178 thousand cases / Year on year against the same period last year +30.1%, Indicator name AI utilization rate / Value 9 More than 10% / Year on year against the same period last year Not disclosed
Unit price and quantity metrics	Number of versions Number of dispatched workers / Value 2,137 people, Unit price Transaction value per client company in the staffing and placement business / Value ¥621,170, Number of versions Number of companies posting on the Media business / Value 5,850 companies, Unit price Transaction value per company in the Media business / Value ¥98,318, Number of versions Number of client companies in the DX business / Value 62 companies, Unit price Transaction value per client company in the DX business / Value ¥1,248,712
Number of employees	421 people
Medium-term management plan targets	Fiscal year ending March 2028 Net Sales ¥20,000 million / Operating profit ¥800 million / Unit_Operating profit ¥ million / Fiscal year ending March 2031 Operating profit margin 8〜10% / Market capitalization At least ¥10 billion
Financial targets	Equity ratio Actual results for the fiscal year ending March 2026 33.9 % / Fiscal year ending March 2027: plan 36.9 % / ROE Actual results for the fiscal year ending March 2026 4 % / Fiscal year ending March 2027: plan 13.3 %
New initiatives	Expand staffing and placement services in nursing and caregiving and promote M&A, Renew the core system for Shufu JOB, Introduce direct-sourcing and recommendation-engine functions, Smart Career Rebranding, Develop a strategic approach to AI utilization

Items this document does not state (12)

Progress against full-year forecastSelf-assessment against the planNumber of stores and locationsAssumptions Underlying the Business OutlookRisk amount incorporated into the outlookAnnual DividendPayout ratioAcquisition of treasury sharesCapital 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.

Revenue and gross profit increased as the Media business expanded, but selling, general and administrative expenses directed toward growth increased by ¥1,090 million, including increases of ¥565 million in sales promotion and recruitment advertising expenses and ¥199 million in personnel expenses. In the staffing and placement business, staffing revenue declined due to a decrease in dispatched workers.

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