Worth reading
62In focus
0–100. This measures how worthwhile something is to read, not how good or bad the company is.Direction
Deterioration
Direction inferred from the company’s description.Scale
-77575
Thousands of yen (year-on-year change in operating income)Wording
Conditional
How definitive the wording is.Results for this period
Interim period (second quarter)1 April 2026 to 30 September 2026ConsolidatedJapanese GAAPNet Sales1,891,888¥ thousandYear on year +100.1%
Operating profit99,306¥ thousandYear on year +56.1%
Ordinary income104,470¥ thousandYear on year +56.3%
Net income attributable to owners of the parent66,293¥ thousandYear on year +51.8%
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.
Operating Margin5.2%
Financial position at period-end
Total assets7,391,043¥ thousand
of which net assets 6,266,813 ¥ thousandEquity ratio 83.3%
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。
Cash inflows and outflows
Operating+489,497
Investment-472,587
Financials-160,640
Net change-143,730
Stacked from zero: upward is an increase in cash, downward a decrease (in ¥ thousand).The net change represented by the dotted line is the total of three items, calculated from figures provided by the company.
Cash and cash equivalents at end of period¥1,503,998 thousand
Segment revenueCredit management services ¥1,006,456 thousand (YoY +102.3%), Business portal sites (including groupware services) ¥321,071 thousand (YoY +102.9%), Education-related ¥89,037 thousand (YoY +95.9%), BPO Services ¥459,839 thousand (YoY +90.4%), Other Services ¥197,805 thousand (YoY +109.7%)
Segment profitCredit management services ¥115,886 thousand (YoY +67.1%), Business portal sites (including groupware services) ¥102,683 thousand (YoY +110.4%), Education-related ¥297 thousand (YoY +6.8%), BPO Services ¥-26,680 thousand, Other Services ¥5,483 thousand (YoY +103.6%)
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥3,950 million
Operating profit¥270 million
Ordinary income¥270 million
Net income¥160 million
Revision to Earnings ForecastNet Sales Not disclosed → ¥3,950 million / Operating profit Not disclosed → ¥270 million / Ordinary income Not disclosed → ¥270 million / Net income Not disclosed → ¥160 million
Annual Dividend Forecast¥16.5 per share → ¥16.5 per share（0.0%）
Shareholder Return PolicyTargeting ROE of 7% and DOE of 3%
Factors Behind Changes in Business Performance
Credit management services, business portal sites and other services remained solid, while the BPO services business saw declines in the number of cases processed and existing projects. On the earnings side, higher depreciation and amortization expenses associated with developing new services, enhancing service systems and expanding the proprietary database, together with upfront marketing investments, weighed on earnings.
Disclosure regarding the going concern assumption
Not applicable
Changes in the scope of consolidationNew 0 / Excluded 1 / Company name リスモン・マッスル・データ株式会社. Excluded following an absorption-type merger in which 日本アウトソース株式会社 was the surviving company, with the surviving company's corporate name changed to リスモン・マッスル・データ株式会社
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of investment securities ¥9,910 thousand, Other ¥1,446 thousand / Extraordinary loss Loss on disposal of fixed assets ¥9,572 thousand
Depreciation and amortization¥422,996 thousand
| Item | Details |
|---|---|
| Fiscal Period Classification | Interim period (second quarter) |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 1 April 2026 to 30 September 2026 |
| Net Sales | ¥1,891,888 thousand (YoY +100.1%) |
| Operating profit | ¥99,306 thousand (YoY +56.1%) |
| Ordinary income | ¥104,470 thousand (YoY +56.3%) |
| Profit attributable to owners of the parent | ¥66,293 thousand (YoY +51.8%) |
| Operating Margin | 5.2% |
| Equity ratio | End of the current fiscal period 83.3% / End of previous period Not disclosed |
| Total assets | ¥7,391,043 thousand |
| Net assets | ¥6,266,813 thousand |
| Cash flows from operating activities | ¥489,497 thousand |
| Cash flows from investing activities | ¥-472,587 thousand |
| Cash flows from financing activities | ¥-160,640 thousand |
| Cash and cash equivalents at end of period | ¥1,503,998 thousand |
| Full-year earnings forecast | Net Sales ¥3,950 million / Operating profit ¥270 million / Ordinary income ¥270 million / Net income ¥160 million |
| Revision to Earnings Forecast | Net Sales Not disclosed → ¥3,950 million / Operating profit Not disclosed → ¥270 million / Ordinary income Not disclosed → ¥270 million / Net income Not disclosed → ¥160 million |
| Annual Dividend Forecast | ¥16.5 per share → ¥16.5 per share（0.0%） |
| Shareholder Return Policy | Targeting ROE of 7% and DOE of 3% |
| Segment revenue | Credit management services ¥1,006,456 thousand (YoY +102.3%), Business portal sites (including groupware services) ¥321,071 thousand (YoY +102.9%), Education-related ¥89,037 thousand (YoY +95.9%), BPO Services ¥459,839 thousand (YoY +90.4%), Other Services ¥197,805 thousand (YoY +109.7%) |
| Segment profit | Credit management services ¥115,886 thousand (YoY +67.1%), Business portal sites (including groupware services) ¥102,683 thousand (YoY +110.4%), Education-related ¥297 thousand (YoY +6.8%), BPO Services ¥-26,680 thousand, Other Services ¥5,483 thousand (YoY +103.6%) |
| Depreciation and amortization | ¥422,996 thousand |
| Breakdown of extraordinary income (loss) | Extraordinary income Gain on sale of investment securities ¥9,910 thousand, Other ¥1,446 thousand / Extraordinary loss Loss on disposal of fixed assets ¥9,572 thousand |
| Disclosure regarding the going concern assumption | Not applicable |
| Changes in the scope of consolidation | New 0 / Excluded 1 / Company name リスモン・マッスル・データ株式会社. Excluded following an absorption-type merger in which 日本アウトソース株式会社 was the surviving company, with the surviving company's corporate name changed to リスモン・マッスル・データ株式会社 |
| Factors Behind Changes in Business Performance | Credit management services, business portal sites and other services remained solid, while the BPO services business saw declines in the number of cases processed and existing projects. On the earnings side, higher depreciation and amortization expenses associated with developing new services, enhancing service systems and expanding the proprietary database, together with upfront marketing investments, weighed on earnings. |
Items this document does not state (11)
Net income per sharePayout ratioRegional salesOrders received and order backlogImpairment lossChange in accounting policyMaterial subsequent eventsAvailability of Supplementary Financial Results MaterialsAvailability of Financial Results BriefingIssued Shares at Period-EndTreasury Shares at Period-End
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.Higher depreciation and amortization expenses associated with strategic investments in developing new services, enhancing service systems and expanding the proprietary database, as well as upfront marketing investments, weighed on earnings. In the BPO services business, declining existing projects and other factors put pressure on revenue and earnings.
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.
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Corrections happenIf the company reissues this disclosure, the page is rebuilt from the corrected version and the revision number moves up.