Worth reading
60In 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
-114
¥ million (year-on-year change in net sales)Wording
Conditional
How definitive the wording is.Contents of this document
Financial results presentationFirst quarter of the fiscal year ending December 20269 items taken from the company’s own explanation
Financial Results Figures (The key points of this material are explained below)
Net Sales¥849 million-11.9%
Operating profit¥124 million-44.2%
Ordinary income¥125 million-44.2%
Net income¥85 million-44.4%
Gross Profit Margin24.7 %
Operating profit margin14.6 %
Results for the three months of the current quarterFor the first quarter of the fiscal year ending December 2026, revenue was ¥849 million, gross profit was ¥210 million, operating profit was ¥124 million, ordinary profit was ¥125 million, and net profit was ¥85 million.
Full-year earnings forecast
Net Sales
¥3,800 million
Operating profit
¥530 million
Ordinary income
¥530 million
Net income for the current fiscal year
¥362 million
Progress against full-year forecast 通期の予想に対して、いまどこまで進んだかの割合です。
Net Sales22.3 %
Operating profit23.4 %
Ordinary income23.6 %
Net income for the current fiscal year23.5 %
What the company explained in this material
Breakdown of Factors Affecting the ChangeReasons cited by the Company for the change in the figures.
The company provided a qualitative explanation of human capital investments, including recruitment and training, skill expansion, and the impact of the timing of project launches in the first half. Amounts by factor: not disclosed.
Assumptions Underlying the Business OutlookThe assumptions used by the company in preparing its forecast.
The company expects negative growth in the first half due to the timing of project launches, followed by full-year revenue growth as projects become fully operational from the second half onward. The materials state that first-half revenue is expected to decline 10.8% year on year, full-year revenue to increase 14.4%, first-half profit figures to decline 60.5%–60.6%, and full-year profit figures to decline 9.6%–10.6%.New initiatives
- Entering into a partnership agreement with Concur
- Expanding in-house education and training
- Recruiting 10–20 prospective PMs/PLs and next-generation members
- Expanding skills into areas surrounding SAP and areas outside SAP
- Expanding delivery capacity through partnerships
Key KPIsA metric the company considers important as a management benchmark.
- Number of employees134 People
- Prime contract revenue mix68 %
- PM/PL development plan10 people five-year plan
- Recruitment Policy10～20
Medium-term management plan targets
Operating profit margin
20～22
Prime contract ratio
70～75
Target timingMedium term
Market Size / Share
Target marketMid-sized and small manufacturing companies with annual sales of ¥50 billion or less
Potential customer baseSeveral thousand companies
Number of employees
134 People
Hiring planTargeting recruitment on the scale of 10–20 people
Payout ratio
40 % or higher
Acquisition of treasury shares
Number of shares acquired1 million shares
Purchase price142,412,300
Purchase price unit¥
Acquisition period16 February 2026–13 March 2026
| Item | Details |
|---|---|
| Document type | Financial results presentation |
| Fiscal Period Covered | First quarter of the fiscal year ending December 2026 |
| Net Sales | ¥849 million (YoY -11.9%) |
| Operating profit | ¥124 million (YoY -44.2%) |
| Ordinary income | ¥125 million (YoY -44.2%) |
| Net income | ¥85 million (YoY -44.4%) |
| Gross Profit Margin | 24.7 % |
| Operating profit margin | 14.6 % |
| Results for the three months of the current quarter | For the first quarter of the fiscal year ending December 2026, revenue was ¥849 million, gross profit was ¥210 million, operating profit was ¥124 million, ordinary profit was ¥125 million, and net profit was ¥85 million. |
| Full-year earnings forecast | Net Sales ¥3,800 million / Operating profit ¥530 million / Ordinary income ¥530 million / Net income for the current fiscal year ¥362 million |
| Progress against full-year forecast | Net Sales 22.3 % / Operating profit 23.4 % / Ordinary income 23.6 % / Net income for the current fiscal year 23.5 % |
| Breakdown of Factors Affecting the Change | The company provided a qualitative explanation of human capital investments, including recruitment and training, skill expansion, and the impact of the timing of project launches in the first half. Amounts by factor: not disclosed. |
| Key KPIs | Number of employees 134 People, Prime contract revenue mix 68 %, PM/PL development plan 10 people (five-year plan), Recruitment Policy 10～20 |
| Number of employees | 134 People |
| Assumptions Underlying the Business Outlook | The company expects negative growth in the first half due to the timing of project launches, followed by full-year revenue growth as projects become fully operational from the second half onward. The materials state that first-half revenue is expected to decline 10.8% year on year, full-year revenue to increase 14.4%, first-half profit figures to decline 60.5%–60.6%, and full-year profit figures to decline 9.6%–10.6%. |
| Medium-term management plan targets | Operating profit margin 20～22 / Prime contract ratio 70～75 / Target timing Medium term |
| Payout ratio | 40 % or higher |
| Acquisition of treasury shares | Number of shares acquired 1 million shares / Purchase price 142,412,300 / Purchase price unit ¥ / Acquisition period 16 February 2026–13 March 2026 |
| Market Size / Share | Target market Mid-sized and small manufacturing companies with annual sales of ¥50 billion or less / Potential customer base Several thousand companies |
| New initiatives | Entering into a partnership agreement with Concur, Expanding in-house education and training, Recruiting 10–20 prospective PMs/PLs and next-generation members, Expanding skills into areas surrounding SAP and areas outside SAP, Expanding delivery capacity through partnerships |
Items this document does not state (11)
Selling, general and administrative expensesSelf-assessment against the planSegment resultsUnit price and quantity metricsNumber of stores and locationsRisk amount incorporated into the outlookFinancial targetsAnnual DividendCapital 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 cited the timing of project launches in the first half, upfront investments in human capital, including recruitment and training, and investments in expanding its skill base as factors behind the decline in profit. At the same time, it continues to focus on strengthening its sales capabilities and developing personnel to increase orders for prime contracts and PMO services.
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.