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Presentation materials for financial results3823THE WHY HOW DO COMPANY,Inc.Information and Communications, Services and Others

First-Quarter Financial Results Presentation for the Fiscal Year Ending April 2027

In the first quarter, operating profit, ordinary profit and profit attributable to owners of the parent were all positive. In addition, the disclosure of material events or conditions related to the going concern assumption was removed for the first time in approximately 12 years.

Worth reading
44Recurring
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
91
¥ million (consolidated operating income)
Wording
Definitive
How definitive the wording is.

Contents of this document

Presentation materials for financial resultsFirst quarter of the fiscal year ending April 20276 items taken from the company’s own explanation
Financial Results Figures (The key points of this material are explained below)
Net Sales¥1,674 million+107.6%
Operating profit¥91 million
Ordinary income¥77 million
Net income¥37 million profit attributable to owners of the parent
Results for the three months of the current quarter
Net Sales¥1,674 million
Operating profit¥91 million
Ordinary income¥77 million
Quarterly profit before tax¥82 million
Profit attributable to owners of parent for the quarter¥37 million
Adjusted EBITDA¥165 million
Full-year earnings forecast
Net Sales
¥6,259 million
Operating profit
¥165 million
Adjusted operating profit
¥349 million
Adjusted EBITDA
¥464 million
What the company explained in this material
Self-assessment against the planThe company's self-assessment against its own plan.
Progress was steady.
Breakdown of Factors Affecting the ChangeReasons cited by the Company for the change in the figures.
Reportable segment profit¥238 million
Other and adjustmentsOperating loss of ¥105 million
Amortization of goodwill, etc.-¥41 million
Consolidated operating profit¥91 million
Additions to adjusted EBITDA
Depreciation and amortization¥23 million
Provision expense¥3 million
Amortization of goodwill and intangible assets¥41 million
Amounts received from other accounts¥0 million
M&A-Related Costs¥6 million
New initiatives
  • Secure the full-year contribution of the companies added in the previous fiscal year
  • Support for group companies by the M&A Strategy Headquarters and AI Value Enhancement Headquarters
  • Selective M&A focused on profitability
Key KPIsA metric the company considers important as a management benchmark.
  • Adjusted operating profit¥139 million
  • Adjusted EBITDA¥165 million
  • EPS (net profit per share)¥0.25
  • Equity ratio32.4 %
  • Cash and deposits¥1,435 million
  • Interest-Bearing Debt¥1,684 million
Segment results
Solutions Business
Net Sales¥785 million
Segment profit¥145 million
Operating margin18.6%
Lifestyle Business
Net Sales¥565 million
Segment profit¥37 million
Operating margin6.7%
Entertainment Business
Net Sales¥275 million
Segment profit¥45 million
Operating margin16.4%
Education-Related Business
Net Sales¥41 million
Segment profit¥8 million
Operating margin20.8%
Food and Beverage-Related BusinessRevenue of ¥2 million and segment profit of ¥1 million
Medium-term management plan targets
Adjusted EBITDA
Target value¥1,000 million
Target fiscal yearFiscal year ending April 2028
Contents of this document
ItemDetails
Document typePresentation materials for financial results
Fiscal Period CoveredFirst quarter of the fiscal year ending April 2027
Net Sales¥1,674 million (YoY +107.6%)
Operating profit¥91 million
Ordinary income¥77 million
Net income¥37 million (profit attributable to owners of the parent)
Results for the three months of the current quarterNet Sales ¥1,674 million / Operating profit ¥91 million / Ordinary income ¥77 million / Quarterly profit before tax ¥82 million / Profit attributable to owners of parent for the quarter ¥37 million / Adjusted EBITDA ¥165 million
Full-year earnings forecastNet Sales ¥6,259 million / Operating profit ¥165 million / Adjusted operating profit ¥349 million / Adjusted EBITDA ¥464 million / Ordinary income Not disclosed / Net income Not disclosed
Self-assessment against the planProgress was steady.
Segment resultsSolutions Business Net Sales ¥785 million / Segment profit ¥145 million / Operating margin 18.6% / Lifestyle Business Net Sales ¥565 million / Segment profit ¥37 million / Operating margin 6.7% / Entertainment Business Net Sales ¥275 million / Segment profit ¥45 million / Operating margin 16.4% / Education-Related Business Net Sales ¥41 million / Segment profit ¥8 million / Operating margin 20.8% / Food and Beverage-Related Business Revenue of ¥2 million and segment profit of ¥1 million
Breakdown of Factors Affecting the ChangeReportable segment profit ¥238 million / Other and adjustments Operating loss of ¥105 million / Amortization of goodwill, etc. -¥41 million / Consolidated operating profit ¥91 million / Additions to adjusted EBITDA Depreciation and amortization ¥23 million / Provision expense ¥3 million / Amortization of goodwill and intangible assets ¥41 million / Amounts received from other accounts ¥0 million / M&A-Related Costs ¥6 million
Key KPIsIndicator name Adjusted operating profit / Value ¥139 million / Year on year against the same period last year Not disclosed, Indicator name Adjusted EBITDA / Value ¥165 million / Year on year against the same period last year Not disclosed, Indicator name EPS (net profit per share) / Value ¥0.25 / Year on year against the same period last year Not disclosed, Indicator name Equity ratio / Value 32.4 % / Year on year against the same period last year Not disclosed, Indicator name Cash and deposits / Value ¥1,435 million / Year on year against the same period last year Not disclosed, Indicator name Interest-Bearing Debt / Value ¥1,684 million / Year on year against the same period last year Not disclosed
Medium-term management plan targetsAdjusted EBITDA Target value ¥1,000 million / Target fiscal year Fiscal year ending April 2028
New initiativesSecure the full-year contribution of the companies added in the previous fiscal year, Support for group companies by the M&A Strategy Headquarters and AI Value Enhancement Headquarters, Selective M&A focused on profitability
Items this document does not state (17)
Gross Profit MarginOperating profit marginSelling, general and administrative expensesProgress against full-year forecastUnit price and quantity metricsNumber of stores and locationsNumber of employeesAssumptions Underlying the Business OutlookRisk amount incorporated into the outlookFinancial targetsAnnual 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.

The performance of the companies added in the previous fiscal year contributed from the start of the period, and the earnings contribution from the business platform built through M&A began to materialize in earnest. The company explained that all 12 operating companies and 5 segments recorded profits, and that this was not attributable to any particular company or temporary factors.

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First-Quarter Financial Results Presentation for the Fiscal Year Ending April 2027 | THE WHY HOW DO COMPANY,Inc. (3823) timely disclosure | Komori