Worth reading
54Recurring
0–100. This measures how worthwhile something is to read, not how good or bad the company is.Direction
Mixed performance
Direction inferred from the company’s description.Scale
-58
¥ millions (year-on-year change in operating income)Wording
Avoiding a definitive answer
How definitive the wording is.Contents of this document
Financial results presentationQ3 FY202611 items taken from the company’s own explanation
Financial Results Figures (The key points of this material are explained below)
Net Sales2,564 Millions of yen+3.1%
Operating profit374 Millions of yen-13.4%
Ordinary income381 Millions of yen-13.2%
Net income394 Millions of yen+31.5%
Gross Profit Margin25.8 %
Operating profit margin14.6 %
Full-year earnings forecast
Net Sales
3,800 Millions of yen
Operating profit
530 Millions of yen
Ordinary income
530 Millions of yen
Net income for the current fiscal year
362 Millions of yen
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 Sales67.5 %
Operating profit70.6 %
Ordinary income71.9 %
Net income for the current fiscal year108.9 %
What the company explained in this material
Self-assessment against the planThe company's self-assessment against its own plan.
Net income is expected to exceed the full-year earnings forecast. The full-year earnings forecast remains unchanged.Breakdown of Factors Affecting the ChangeReasons cited by the Company for the change in the figures.
Increase in Labor and Outsourcing CostsAmount not disclosed
Gain on Sale of Investment Securities190 Millions of yen
Assumptions Underlying the Business OutlookThe assumptions used by the company in preparing its forecast.
Recruitment scale10–20 people
PM/PL development2 people per year, targeting an increase of 10 people over 5 years
New initiatives
- Listing of the attendance management template “Jet-One TimeSheet” on SAP Store
- Launch of a collaboration with TeamSpirit to promote back-office digital transformation
- Online seminar for the manufacturing industry
- Strengthening the development and recruitment of PM/PL-level personnel
- Expansion into other markets using jointly developed templates with collaboration partners
Key KPIsA metric the company considers important as a management benchmark.
- Number of employees139 People
- Equity ratio90.7 %Year on year against the same period last year+2.1 percentage points from the end of the previous fiscal year
- Prime project ratio68 %
- In-house production ratio52 %
Medium-term management plan targets
Operating profit margin20～22%
Prime contract ratio70～75%
Target fiscal yearMedium term (specific fiscal year not disclosed)
Comparison with actual results
Operating margin in the previous fiscal year17.6 %
Financial targets
Equity ratio
Actual results90.7 %
Market Size / Share
Potential customer baseSeveral thousand companies
Target marketMid-sized and small manufacturing companies with annual sales of ¥50 billion or less
Number of employees
Number of Employees139 People
Changes and hiring plans during the periodPlans to recruit 10–20 people
Payout ratio
40 % or higher
Acquisition of treasury shares
- Approximately ¥142 millionCompletion dateMarch 2026Number of Shares1 million shares
- Approximately ¥130 millionCompletion dateOctober 2026Number of Shares1 million shares
| Item | Details |
|---|---|
| Document type | Financial results presentation |
| Fiscal Period Covered | Q3 FY2026 |
| Net Sales | 2,564 Millions of yen (YoY +3.1%) |
| Operating profit | 374 Millions of yen (YoY -13.4%) |
| Ordinary income | 381 Millions of yen (YoY -13.2%) |
| Net income | 394 Millions of yen (YoY +31.5%) |
| Gross Profit Margin | 25.8 % |
| Operating profit margin | 14.6 % |
| Full-year earnings forecast | Net Sales 3,800 Millions of yen / Operating profit 530 Millions of yen / Ordinary income 530 Millions of yen / Net income for the current fiscal year 362 Millions of yen |
| Progress against full-year forecast | Net Sales 67.5 % / Operating profit 70.6 % / Ordinary income 71.9 % / Net income for the current fiscal year 108.9 % |
| Self-assessment against the plan | Net income is expected to exceed the full-year earnings forecast. The full-year earnings forecast remains unchanged. |
| Breakdown of Factors Affecting the Change | Increase in Labor and Outsourcing Costs Amount not disclosed / Gain on Sale of Investment Securities 190 Millions of yen |
| Key KPIs | Indicator name Number of employees / Value 139 People / Year on year against the same period last year Not disclosed, Indicator name Equity ratio / Value 90.7 % / Year on year against the same period last year +2.1 percentage points from the end of the previous fiscal year, Indicator name Prime project ratio / Value 68 % / Year on year against the same period last year Not disclosed, Indicator name In-house production ratio / Value 52 % / Year on year against the same period last year Not disclosed |
| Number of employees | Number of Employees 139 People / Changes and hiring plans during the period Plans to recruit 10–20 people |
| Assumptions Underlying the Business Outlook | Recruitment scale 10–20 people / PM/PL development 2 people per year, targeting an increase of 10 people over 5 years |
| Medium-term management plan targets | Operating profit margin 20～22% / Prime contract ratio 70～75% / Target fiscal year Medium term (specific fiscal year not disclosed) / Comparison with actual results Operating margin in the previous fiscal year 17.6 % |
| Financial targets | Equity ratio Actual results 90.7 % / ROE Not disclosed / ROIC Not disclosed / Debt-to-equity ratio Not disclosed |
| Payout ratio | 40 % or higher |
| Acquisition of treasury shares | Completion date March 2026 / Number of Shares 1 million shares / Amount Approximately ¥142 million, Completion date October 2026 / Number of Shares 1 million shares / Amount Approximately ¥130 million |
| Market Size / Share | Potential customer base Several thousand companies / Target market Mid-sized and small manufacturing companies with annual sales of ¥50 billion or less |
| New initiatives | Listing of the attendance management template “Jet-One TimeSheet” on SAP Store, Launch of a collaboration with TeamSpirit to promote back-office digital transformation, Online seminar for the manufacturing industry, Strengthening the development and recruitment of PM/PL-level personnel, Expansion into other markets using jointly developed templates with collaboration partners |
Items this document does not state (10)
Selling, general and administrative expensesResults for the three months of the current quarterSegment resultsUnit price and quantity metricsNumber of stores and locationsRisk amount incorporated into the outlookAnnual 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 operating profit margin declined because the company continued to invest in strengthening its operating platform, developing human resources and sales activities to support future earnings growth, in addition to higher labor and outsourcing costs. Quarterly net income increased due mainly to the recognition of a ¥190 million gain on the sale of investment securities as an extraordinary gain.
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.