Worth reading
45Recurring
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
-333
¥ million (year-on-year change in operating income)Wording
Avoiding a definitive answer
How definitive the wording is.Contents of this document
Supplementary materials to the earnings reportThird quarter of the fiscal year ending November 20267 items taken from the company’s own explanation
Financial Results Figures (The key points of this material are explained below)
Net Sales¥3,082 million-4.6%
Operating profit¥-206 million
Ordinary income¥-203 million
Net income¥-300 million
Selling, general and administrative expenses¥1,445 million
Full-year earnings forecast
Net Sales
¥4,073 million
Operating profit
¥-266 million
Ordinary income
¥-265 million
Net income for the current fiscal year
¥-325 million
Annual dividend
¥0
What the company explained in this material
Self-assessment against the planThe company's self-assessment against its own plan.
Plan not achievedBreakdown of Factors Affecting the ChangeReasons cited by the Company for the change in the figures.
- Decrease in revenue from the Development Promotion and Support business¥-99 million
- Increase in middleware revenue¥47 million
- Decrease in online revenue¥-145 million
- Decrease in revenue from the human resources business¥-48 million
- Increase in company-wide expenses¥83 million
- Increase in costs of sales¥56 million
- Increase in SG&A expenses¥128 million
New initiatives
- Full-scale launch of the physical AI simulation platform business
- Expansion of sales targets to include the streaming entertainment industry and small and medium-sized studios
Key KPIsA metric the company considers important as a management benchmark.
- Number of fee-based recruitment placements179 PeopleYear on year against the same period last year-13.9%
- Total number of temporary staff deployed1,633 PeopleYear on year against the same period last year-4.9%
- Equity ratio70.6 %
Segment results
Development Promotion and Support
Net Sales
¥1,895 million-5.0%
Segment profit
¥60 million-79.9%
Human Resources
Net Sales
¥1,186 million-3.9%
Segment profit
¥205 million-3.3%
Corporate Expenses
¥473 million+21.5%
Number of employees
Number of Employees264 People
As ofEnd of August 2026
Annual Dividend
Annual dividend per share¥0
| Item | Details |
|---|---|
| Document type | Supplementary materials to the earnings report |
| Fiscal Period Covered | Third quarter of the fiscal year ending November 2026 |
| Net Sales | ¥3,082 million (YoY -4.6%) |
| Operating profit | ¥-206 million |
| Ordinary income | ¥-203 million |
| Net income | ¥-300 million |
| Selling, general and administrative expenses | ¥1,445 million |
| Full-year earnings forecast | Net Sales ¥4,073 million / Operating profit ¥-266 million / Ordinary income ¥-265 million / Net income for the current fiscal year ¥-325 million / Annual dividend ¥0 |
| Self-assessment against the plan | Plan not achieved |
| Segment results | Development Promotion and Support Net Sales ¥1,895 million (YoY -5.0%) / Segment profit ¥60 million (YoY -79.9%) / Human Resources Net Sales ¥1,186 million (YoY -3.9%) / Segment profit ¥205 million (YoY -3.3%) / Corporate Expenses ¥473 million (YoY +21.5%) |
| Breakdown of Factors Affecting the Change | Factors Decrease in revenue from the Development Promotion and Support business / Amount ¥-99 million, Factors Increase in middleware revenue / Amount ¥47 million, Factors Decrease in online revenue / Amount ¥-145 million, Factors Decrease in revenue from the human resources business / Amount ¥-48 million, Factors Increase in company-wide expenses / Amount ¥83 million, Factors Increase in costs of sales / Amount ¥56 million, Factors Increase in SG&A expenses / Amount ¥128 million |
| Key KPIs | Indicator name Number of fee-based recruitment placements / Value 179 People / Year on year against the same period last year -13.9 People, Indicator name Total number of temporary staff deployed / Value 1,633 People / Year on year against the same period last year -4.9 People, Indicator name Equity ratio / Value 70.6 % / Year on year against the same period last year Not disclosed |
| Number of employees | Number of Employees 264 People / As of End of August 2026 |
| Annual Dividend | Annual dividend per share ¥0 / Interim Not disclosed / End of period Not disclosed |
| New initiatives | Full-scale launch of the physical AI simulation platform business, Expansion of sales targets to include the streaming entertainment industry and small and medium-sized studios |
Items this document does not state (16)
Gross Profit MarginOperating profit marginResults for the three months of the current quarterProgress against full-year forecastUnit price and quantity metricsNumber of stores and locationsAssumptions Underlying the Business OutlookRisk amount incorporated into the outlookMedium-term management plan targetsFinancial targetsPayout 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 company cites the worsening market environment in Japan's gaming industry, the completion of major key projects, provisions for order losses associated with losses on 3DCG video production projects, lost order opportunities for other projects due to delays, the termination of services by a major customer, a mismatch between customers' demand for personnel and the preferences of prospective dispatched workers, and an increase in company-wide expenses. It also states that the initial plan was not met due to the loss of large projects for the industrial sector and differences in the periods in which revenue was recognized.
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.