Worth reading
46Recurring
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
18
¥ million (year-on-year increase in revenue)Wording
Conditional
How definitive the wording is.Contents of this document
Supplementary materials to the earnings reportSecond quarter of the fiscal year ending October 202610 items taken from the company’s own explanation
Financial Results Figures (The key points of this material are explained below)
Net Sales¥1,321 million+1.4%
Operating profit¥99 million+6.5%
Ordinary income¥104 million+10.7%
Net income¥66 million+12.2%
Gross Profit Margin39.4%
Operating profit margin7.5%
Selling, general and administrative expenses¥421 million
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。
Consolidated revenue50.2%
Operating profit49.4%
Ordinary income52.0%
Interim net income attributable to owners of the parent52.2%
Beauty ICT business revenue50.2%
Business services business revenue53.9%
Nursing care services business revenue48.7%
What the company explained in this material
Self-assessment against the planThe company's self-assessment against its own plan.
Progress in line with the initial planAssumptions Underlying the Business OutlookThe assumptions used by the company in preparing its forecast.
Unstable conditions in Japan and overseas; shortages and higher prices for petroleum-related products, PC memory and other items; and demand for AI- and DX-related services in the information and communications industry. Numerical assumptions: Not disclosedNew initiatives
- Launch of Future Design with Salon, an integrated service linking a POS, CRM and AI system for beauty salons with back-office operations
- Launch of Sacla Premium Plus sales
- Launch of Halca -connect-, a cloud-based CRM system for beauty salons
- Launch of DEALERS Plus for beauty product dealers
- Launch of a management support program for beauty salons
- 10th anniversary shareholder benefit program marking the company's listing on the Tokyo Stock Exchange in the fiscal year ending October 2026
- Introduction of a recurring shareholder benefit program from the fiscal year ending October 2027
Key KPIsA metric the company considers important as a management benchmark.
- Number of fee-based nursing care homes3 Facility
- Capacity of fee-based nursing care homes160 People
- BPO service customers (corporate)600 Engagements
- BPO service customers (individual)500 Engagements
- Certified instructors17 People
Segment results
- Beauty ICT BusinessNet Sales¥770 million (YoY +2.4%)Segment profit¥42 million (YoY -5.1%)
- Business Services BusinessNet Sales¥177 million (YoY +3.1%)Segment profit¥32 million (YoY +24.3%)
- Long-term care services businessNet Sales¥366 million (YoY -1.4%)Segment profit¥18 million (YoY +13.0%)
Medium-term management plan targets
Period CoveredFiscal years ending October 2024 to October 2026
Consolidated revenue¥2.6 billion
Consolidated ordinary income¥200 million
Ordinary income marginMore than 7%
ROE7.0%
PBR0.7x
Financial targets
ROE target7.0%
Actual ROE3.2% (second quarter of the fiscal year ending October 2026)
P/B ratio target0.7x
Actual PBR0.87x (second quarter of the fiscal year ending October 2026)
Actual equity ratio69.4%
Number of stores and locations
Number at period-end3 fee-based nursing care homes
Number of employees
Number of Employees190 People
Record dateEnd of October 2025
Annual Dividend
Annual¥14 per share
Interim¥7 per share
End of period¥7 per share
| Item | Details |
|---|---|
| Document type | Supplementary materials to the earnings report |
| Fiscal Period Covered | Second quarter of the fiscal year ending October 2026 |
| Net Sales | ¥1,321 million (YoY +1.4%) |
| Operating profit | ¥99 million (YoY +6.5%) |
| Ordinary income | ¥104 million (YoY +10.7%) |
| Net income | ¥66 million (YoY +12.2%) |
| Gross Profit Margin | 39.4% |
| Operating profit margin | 7.5% |
| Selling, general and administrative expenses | ¥421 million |
| 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 | Consolidated revenue 50.2% / Operating profit 49.4% / Ordinary income 52.0% / Interim net income attributable to owners of the parent 52.2% / Beauty ICT business revenue 50.2% / Business services business revenue 53.9% / Nursing care services business revenue 48.7% |
| Self-assessment against the plan | Progress in line with the initial plan |
| Segment results | Segment Beauty ICT Business / Net Sales ¥770 million (YoY +2.4%) / Segment profit ¥42 million (YoY -5.1%), Segment Business Services Business / Net Sales ¥177 million (YoY +3.1%) / Segment profit ¥32 million (YoY +24.3%), Segment Long-term care services business / Net Sales ¥366 million (YoY -1.4%) / Segment profit ¥18 million (YoY +13.0%) |
| Key KPIs | Indicator name Number of fee-based nursing care homes / Value 3 Facility / Year on year against the same period last year Not disclosed, Indicator name Capacity of fee-based nursing care homes / Value 160 People / Year on year against the same period last year Not disclosed, Indicator name BPO service customers (corporate) / Value 600 Engagements / Year on year against the same period last year Not disclosed, Indicator name BPO service customers (individual) / Value 500 Engagements / Year on year against the same period last year Not disclosed, Indicator name Certified instructors / Value 17 People / Year on year against the same period last year Not disclosed |
| Number of stores and locations | Number at period-end 3 fee-based nursing care homes / Number of store openings and closures during the period Not disclosed |
| Number of employees | Number of Employees 190 People / Record date End of October 2025 / Changes during the period and hiring plan Not disclosed |
| Assumptions Underlying the Business Outlook | Unstable conditions in Japan and overseas; shortages and higher prices for petroleum-related products, PC memory and other items; and demand for AI- and DX-related services in the information and communications industry. Numerical assumptions: Not disclosed |
| Medium-term management plan targets | Period Covered Fiscal years ending October 2024 to October 2026 / Consolidated revenue ¥2.6 billion / Consolidated ordinary income ¥200 million / Ordinary income margin More than 7% / ROE 7.0% / PBR 0.7x |
| Financial targets | ROE target 7.0% / Actual ROE 3.2% (second quarter of the fiscal year ending October 2026) / P/B ratio target 0.7x / Actual PBR 0.87x (second quarter of the fiscal year ending October 2026) / Actual equity ratio 69.4% |
| Annual Dividend | Annual ¥14 per share / Interim ¥7 per share / End of period ¥7 per share |
| New initiatives | Launch of Future Design with Salon, an integrated service linking a POS, CRM and AI system for beauty salons with back-office operations, Launch of Sacla Premium Plus sales, Launch of Halca -connect-, a cloud-based CRM system for beauty salons, Launch of DEALERS Plus for beauty product dealers, Launch of a management support program for beauty salons, 10th anniversary shareholder benefit program marking the company's listing on the Tokyo Stock Exchange in the fiscal year ending October 2026, Introduction of a recurring shareholder benefit program from the fiscal year ending October 2027 |
Items this document does not state (10)
Results for the three months of the current quarterBreakdown of Factors Affecting the ChangeUnit price and quantity metricsRisk amount incorporated into the outlookPayout 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 explained that, despite unstable conditions in Japan and overseas and rising prices, the digital transformation of society is providing a tailwind. It also said that sales to new customers, new products and services, and the accumulation of recurring revenue contributed to higher earnings.
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.