Komori
Financial results presentation3974SCAT Inc.Information and Communications, Services and Others

Fiscal Year Ending October 2026 First-Quarter Financial Results Supplementary Materials

In the first quarter, revenue increased 5.5% year on year and operating profit increased 52.6%. The company considers itself to be progressing smoothly and in line with its full-year plan. The Beauty ICT business grew, while the nursing care services business reported lower revenue and profit due to a decline in occupancy.

Worth reading
54Recurring
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
34
¥ million (year-on-year change in consolidated net sales)
Wording
Conditional
How definitive the wording is.

Contents of this document

Supplementary materials to the earnings reportFirst quarter of the fiscal year ending October 202611 items taken from the company’s own explanation
Financial Results Figures (The key points of this material are explained below)
Net Sales¥660 million+5.5%
Operating profit¥44 million+52.6%
Ordinary income¥45 million+55.1%
Net income¥28 million+57.9%
Selling, general and administrative expenses¥214 million
Gross Profit Margin
Rate39.2%
Year-on-year change (points)前年同期38.5%から0.7ポイント上昇
Operating profit margin
Rate6.7%
Year-on-year change (points)前年同期4.6%から2.1ポイント上昇
Results for the three months of the current quarter第1四半期実績として、売上高660百万円、営業利益44百万円、経常利益45百万円、親会社株主に帰属する当期純利益28百万円を記載
Full-year earnings forecast
Net Sales
¥2,630 million
Operating profit
¥200 million
Ordinary income
¥200 million
Profit attributable to owners of the parent
¥126 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 Sales25.1%
Operating profit22.2%
Ordinary income22.8%
Profit attributable to owners of the parent22.5%
Beauty ICT business revenue26.2%
Business services business revenue24.4%
Nursing care services business revenue23.2%
What the company explained in this material
Self-assessment against the planThe company's self-assessment against its own plan.
Progress in line with plan
Assumptions Underlying the Business OutlookThe assumptions used by the company in preparing its forecast.
不安定な国内外情勢、円安・物価高、金利・通貨為替変動などのリスクを記載しているが、数値前提はNot disclosed
New initiatives
  • Sacla Premium Plusの販売開始
  • DEALERS Plusの販売開始
  • cloud karteの販売開始
  • AIを活用した自動集客の仕組み構築
  • 美容サロン向けCRMシステムHalca-connectの販売開始
  • 2026年10月期の東京証券取引所上場10周年記念優待
  • 2027年10月期の定常的な株主優待制度導入
Key KPIsA metric the company considers important as a management benchmark.
  • Book value per share¥652.35
  • Earnings per share¥9.06
  • Equity ratio69.1 %
    Year on year against the same period last year2025年10月期67.2%
  • ROE1.4 %
    Year on year against the same period last year2025年10月期6.3%
  • Three-month average share price¥547
    Year on year against the same period last year2025年10月期558円
  • PBR（3ヶ月平均株価ベース）0.84 times
    Year on year against the same period last year2025年10月期0.86倍
  • Share price at month-end¥571
    Year on year against the same period last year2025年10月期505円
  • PBR（末日株価ベース）0.88 times
    Year on year against the same period last year2025年10月期0.78倍
Segment results
Beauty ICT Business
Net Sales
¥402 million+13.7%
Segment profit
¥33 million+932.9%
Business Services Business
Net Sales
¥80 million+1.3%
Segment profit
¥8 million+6.3%
Long-term care services business
Net Sales
¥174 million-7.9%
Segment profit
¥0.1 million-99.2%
Medium-term management plan targets
Fiscal years ending October 2024 to October 2026
Target2026年10月期連結売上高26億円、連結経常利益2億円、経常利益率7%超、ROE7.0%、PBR0.7倍
Financial targets
TargetROE of 7.0%, PBR of 0.7x
Actual resultsROE1.4%、PBR0.84倍（2026年10月期第1四半期）
Number of stores and locations
Number at period-end3 fee-based nursing homes for seniors, approximately 160 capacity
Number of employees
Number of Employees190 consolidated employees (at the end of October 2025)
Changes during the period and hiring plan介護スタッフ補充に伴う採用活動
Capital expenditures
人的資本投資80百万円、開発投資100百万円、DX推進投資30百万円、成長その他投資50百万円
Annual Dividend
Annual dividend amount¥14 per share
Breakdown中間7円、期末7円
Contents of this document
ItemDetails
Document typeSupplementary materials to the earnings report
Fiscal Period CoveredFirst quarter of the fiscal year ending October 2026
Net Sales¥660 million (YoY +5.5%)
Operating profit¥44 million (YoY +52.6%)
Ordinary income¥45 million (YoY +55.1%)
Net income¥28 million (YoY +57.9%)
Gross Profit MarginRate 39.2% / Year-on-year change (points) 前年同期38.5%から0.7ポイント上昇
Operating profit marginRate 6.7% / Year-on-year change (points) 前年同期4.6%から2.1ポイント上昇
Selling, general and administrative expenses¥214 million
Results for the three months of the current quarter第1四半期実績として、売上高660百万円、営業利益44百万円、経常利益45百万円、親会社株主に帰属する当期純利益28百万円を記載
Full-year earnings forecastNet Sales ¥2,630 million / Operating profit ¥200 million / Ordinary income ¥200 million / Profit attributable to owners of the parent ¥126 million
Progress against full-year forecastNet Sales 25.1% / Operating profit 22.2% / Ordinary income 22.8% / Profit attributable to owners of the parent 22.5% / Beauty ICT business revenue 26.2% / Business services business revenue 24.4% / Nursing care services business revenue 23.2%
Self-assessment against the planProgress in line with plan
Segment resultsBeauty ICT Business Net Sales ¥402 million (YoY +13.7%) / Segment profit ¥33 million (YoY +932.9%) / Business Services Business Net Sales ¥80 million (YoY +1.3%) / Segment profit ¥8 million (YoY +6.3%) / Long-term care services business Net Sales ¥174 million (YoY -7.9%) / Segment profit ¥0.1 million (YoY -99.2%)
Key KPIsIndicator name Book value per share / Value ¥652.35 / Year on year against the same period last year Not disclosed, Indicator name Earnings per share / Value ¥9.06 / Year on year against the same period last year Not disclosed, Indicator name Equity ratio / Value 69.1 % / Year on year against the same period last year 2025年10月期67.2%, Indicator name ROE / Value 1.4 % / Year on year against the same period last year 2025年10月期6.3%, Indicator name Three-month average share price / Value ¥547 / Year on year against the same period last year 2025年10月期558円, Indicator name PBR（3ヶ月平均株価ベース） / Value 0.84 times / Year on year against the same period last year 2025年10月期0.86倍, Indicator name Share price at month-end / Value ¥571 / Year on year against the same period last year 2025年10月期505円, Indicator name PBR（末日株価ベース） / Value 0.88 times / Year on year against the same period last year 2025年10月期0.78倍
Number of stores and locationsNumber at period-end 3 fee-based nursing homes for seniors, approximately 160 capacity / Number of store openings and closures during the period Not disclosed
Number of employeesNumber of Employees 190 consolidated employees (at the end of October 2025) / Changes during the period and hiring plan 介護スタッフ補充に伴う採用活動
Assumptions Underlying the Business Outlook不安定な国内外情勢、円安・物価高、金利・通貨為替変動などのリスクを記載しているが、数値前提はNot disclosed
Medium-term management plan targetsSubject Fiscal years ending October 2024 to October 2026 / Target 2026年10月期連結売上高26億円、連結経常利益2億円、経常利益率7%超、ROE7.0%、PBR0.7倍
Financial targetsTarget ROE of 7.0%, PBR of 0.7x / Actual results ROE1.4%、PBR0.84倍（2026年10月期第1四半期）
Annual DividendAnnual dividend amount ¥14 per share / Breakdown 中間7円、期末7円
Capital expenditures人的資本投資80百万円、開発投資100百万円、DX推進投資30百万円、成長その他投資50百万円
New initiativesSacla Premium Plusの販売開始, DEALERS Plusの販売開始, cloud karteの販売開始, AIを活用した自動集客の仕組み構築, 美容サロン向けCRMシステムHalca-connectの販売開始, 2026年10月期の東京証券取引所上場10周年記念優待, 2027年10月期の定常的な株主優待制度導入
Items this document does not state (8)
Breakdown of Factors Affecting the ChangeUnit price and quantity metricsRisk amount incorporated into the outlookPayout ratioAcquisition of treasury sharesOrders 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.

美容ICT事業では、Windows 10のサポート終了に伴う入れ替え需要と課金型ストック売上の伸長がありました。ビジネスサービス事業も順調でしたが、介護サービス事業では介護付き有料老人ホームの入居稼働率低下が損益に影響しました。

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.
Fiscal Year Ending October 2026 First-Quarter Financial Results Supplementary Materials | SCAT Inc. (3974) timely disclosure | Komori