Komori
Financial results presentation3823THE WHY HOW DO COMPANY,Inc.Information and Communications, Services and Others

Notice Regarding the Publication of the Medium-Term Management Policy and Management Targets

Based on the expected landing point for the fiscal year ending April 2026, the company announced medium-term management targets for the 3-year period through the fiscal year ending April 2028. It is targeting consolidated revenue of ¥10 billion and adjusted EBITDA of ¥1 billion for the fiscal year ending April 2028, with continued M&A execution and the use of AI as its growth pillars.

Worth reading
36Immaterial
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
10000
¥ millions (consolidated revenue target for the fiscal year ending April 2028)
Wording
Avoiding a definitive answer
How definitive the wording is.

Contents of this document

Medium-Term Management Plan PresentationFiscal year ending April 2028 (medium-term target)7 items taken from the company’s own explanation
Financial Results Figures (The key points of this material are explained below)
Net Sales¥10,000 million
Operating profit¥280 million
Full-year earnings forecast
Fiscal year ending April 2026
Net Sales
¥2,331 million
Operating profit
¥-473 million
Adjusted operating profit
¥-19 million
Adjusted EBITDA
¥18 million
Fiscal year ending April 2027
Net Sales
¥6,259 million
Operating profit
¥165 million
Adjusted operating profit
¥349 million
Adjusted EBITDA
¥464 million
Fiscal year ending April 2028
Net Sales
¥10,000 million
Operating profit
¥280 million
Adjusted operating profit
¥874 million
Adjusted EBITDA
¥1,000 million
What the company explained in this material
Breakdown of Factors Affecting the ChangeReasons cited by the Company for the change in the figures.
Subtotal by industry category
¥694 million
WHDC headquarters expenses
¥-264 million
Consolidation adjustments and other
¥-265 million
Consolidated operating profit
¥165 million
Reversal of goodwill and intangible asset amortization
¥184 million
Adjusted operating profit
¥349 million
Revenue increase from existing businesses
¥41 million
New M&A
¥3,700 million
New initiatives
  • Continued execution of business succession M&A each fiscal year
  • Strategic business partnership
  • Company-wide PMI and AI implementation by the AI Value-Add Headquarters
  • Entry into new fields
  • Complete 4 new M&A transactions not yet executed by the fiscal year ending April 2028
Key KPIsA metric the company considers important as a management benchmark.
  • SMEs without a successor127 10,000 companies
  • 4 companies acquired4 companies
  • Number of consolidated subsidiaries12 companies
  • Shares held eligible for shareholder benefits3,000 shares or more
Segment results
Lifestyle
Net Sales
¥2,011 million
Sales mix32.1%
Operating profit
¥112 million
Operating profit margin5.6%
LED and Facilities Services
Net Sales
¥1,925 million
Sales mix30.8%
Operating profit
¥303 million
Operating profit margin15.7%
Entertainment
Net Sales
¥883 million
Sales mix14.1%
Operating profit
¥59 million
Operating profit margin6.7%
Solutions
Net Sales
¥730 million
Sales mix11.7%
Operating profit
¥124 million
Operating profit margin17.0%
Construction and Infrastructure
Net Sales
¥300 million
Sales mix4.8%
Operating profit
¥80 million
Operating profit margin26.7%
Precious metals-related
Net Sales
¥258 million
Sales mix4.1%
Operating profit
¥4 million
Operating profit margin1.6%
Education-related
Net Sales
¥139 million
Sales mix2.2%
Operating profit
¥10 million
Operating profit margin7.2%
Food service-related
Net Sales
¥12 million
Sales mix0.2%
Operating profit
¥2 million
Operating profit margin16.7%
Medium-term management plan targets
Fiscal year ending April 2027
Net Sales
¥6,259 million
Operating profit
¥165 million
Adjusted operating profit
¥349 million
Adjusted EBITDA
¥464 million
Fiscal year ending April 2028
Net Sales
¥10,000 million
Operating profit
¥280 million
Adjusted operating profit
¥874 million
Adjusted EBITDA
¥1,000 million
Risk amount incorporated into the outlookThe amount representing the range of variation the company expects in its forecast.
¥3,700 million
DetailsThe portion of the increase in revenue for the fiscal year ending April 2028 that is based on the assumption that 4 new M&A transactions not yet executed will be completed. If the M&A transactions cannot be executed as planned, the medium-term targets will not be achieved.
Market Size / Share
Market Size
127 10,000 companies SMEs without a successor
Contents of this document
ItemDetails
Document typeMedium-Term Management Plan Presentation
Fiscal Period CoveredFiscal year ending April 2028 (medium-term target)
Net Sales¥10,000 million
Operating profit¥280 million
Full-year earnings forecastFiscal year ending April 2026 Net Sales ¥2,331 million / Operating profit ¥-473 million / Adjusted operating profit ¥-19 million / Adjusted EBITDA ¥18 million / Fiscal year ending April 2027 Net Sales ¥6,259 million / Operating profit ¥165 million / Adjusted operating profit ¥349 million / Adjusted EBITDA ¥464 million / Fiscal year ending April 2028 Net Sales ¥10,000 million / Operating profit ¥280 million / Adjusted operating profit ¥874 million / Adjusted EBITDA ¥1,000 million
Segment resultsLifestyle Net Sales ¥2,011 million / Sales mix 32.1% / Operating profit ¥112 million / Operating profit margin 5.6% / LED and Facilities Services Net Sales ¥1,925 million / Sales mix 30.8% / Operating profit ¥303 million / Operating profit margin 15.7% / Entertainment Net Sales ¥883 million / Sales mix 14.1% / Operating profit ¥59 million / Operating profit margin 6.7% / Solutions Net Sales ¥730 million / Sales mix 11.7% / Operating profit ¥124 million / Operating profit margin 17.0% / Construction and Infrastructure Net Sales ¥300 million / Sales mix 4.8% / Operating profit ¥80 million / Operating profit margin 26.7% / Precious metals-related Net Sales ¥258 million / Sales mix 4.1% / Operating profit ¥4 million / Operating profit margin 1.6% / Education-related Net Sales ¥139 million / Sales mix 2.2% / Operating profit ¥10 million / Operating profit margin 7.2% / Food service-related Net Sales ¥12 million / Sales mix 0.2% / Operating profit ¥2 million / Operating profit margin 16.7%
Breakdown of Factors Affecting the ChangeSubtotal by industry category ¥694 million / WHDC headquarters expenses ¥-264 million / Consolidation adjustments and other ¥-265 million / Consolidated operating profit ¥165 million / Reversal of goodwill and intangible asset amortization ¥184 million / Adjusted operating profit ¥349 million / Revenue increase from existing businesses ¥41 million / New M&A ¥3,700 million
Key KPIsIndicator name SMEs without a successor / Value 127 10,000 companies / Year on year against the same period last year Not disclosed, Indicator name 4 companies acquired / Value 4 companies / Year on year against the same period last year Not disclosed, Indicator name Number of consolidated subsidiaries / Value 12 companies / Year on year against the same period last year Not disclosed, Indicator name Shares held eligible for shareholder benefits / Value 3,000 shares or more / Year on year against the same period last year Not disclosed
Risk amount incorporated into the outlook¥3,700 million
Medium-term management plan targetsFiscal year ending April 2027 Net Sales ¥6,259 million / Operating profit ¥165 million / Adjusted operating profit ¥349 million / Adjusted EBITDA ¥464 million / Fiscal year ending April 2028 Net Sales ¥10,000 million / Operating profit ¥280 million / Adjusted operating profit ¥874 million / Adjusted EBITDA ¥1,000 million
Market Size / ShareMarket Size 127 10,000 companies (SMEs without a successor) / Share Not disclosed
New initiativesContinued execution of business succession M&A each fiscal year, Strategic business partnership, Company-wide PMI and AI implementation by the AI Value-Add Headquarters, Entry into new fields, Complete 4 new M&A transactions not yet executed by the fiscal year ending April 2028
Items this document does not state (19)
Ordinary incomeNet incomeGross Profit MarginOperating profit marginSelling, general and administrative expensesResults for the three months of the current quarterProgress against full-year forecastSelf-assessment against the planUnit price and quantity metricsNumber of stores and locationsNumber of employeesAssumptions Underlying the Business OutlookFinancial targetsAnnual DividendPayout ratioAcquisition of treasury sharesCapital expendituresOrders received and order backlogKey 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.

The company identified the continued execution of business succession M&A, strategic business alliances, company-wide AI deployment, and entry into new fields as growth drivers. Of the ¥10,000 million revenue target for the fiscal year ending April 2028, ¥3,700 million is based on the assumption that 4 new M&A transactions not yet executed will be completed.

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.
Notice Regarding the Publication of the Medium-Term Management Policy and Management Targets | THE WHY HOW DO COMPANY,Inc. (3823) timely disclosure | Komori