Worth reading
57In 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
-13.4
% (year-on-year change in operating profit)Wording
Conditional
How definitive the wording is.Results for this period
Third quarter1 November 2025 to 31 July 2026ConsolidatedJapanese GAAPNet Sales1,926¥ millionYear on year -1.2%Progress 75.6%
Operating profit127¥ millionYear on year -13.4%Progress 118.7%
Ordinary income135¥ millionYear on year -9.3%Progress 115.4%
Net income attributable to owners of the parent84¥ millionYear on year -9.8%
The width of the band at each stage is based on revenue. The narrower it becomes toward the bottom, the smaller the proportion of revenue that remains as profit. The dotted outline is the full-year forecast and the band inside it is the result for this period. The progress rate is the result divided by the forecast.
Net income per share¥26.98
Financial position at period-end
Total assets2,944¥ million
of which net assets 2,085 ¥ millionEquity ratio 70.8%vs. prior year-end +3.6pt
塗りつぶした部分が自己資本比率です。総資産のうち、返済のいらない自前の資金がどれだけかを表します。The thin vertical line indicates the level at the end of the previous fiscal year.
Segment revenueBeauty ICT Business ¥1,085.39 million (YoY -4.9%), Business Services Business ¥256.53 million (YoY +2.6%), Long-term care services business ¥573.66 million (YoY +4.6%)
Segment profitBeauty ICT Business ¥24.63 million (YoY -70.4%), Business Services Business ¥40.60 million (YoY +28.8%), Long-term care services business ¥53.92 million (YoY +122.7%)
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥2,546 million (YoY -2.2%)
Operating profit¥107 million (YoY -44.4%)
Ordinary income¥117 million (YoY -40.4%)
Profit attributable to owners of the parent¥60 million (YoY -51.8%)
Revision to Earnings ForecastNet Sales Not disclosed → ¥2,546 million / Operating profit Not disclosed → ¥107 million / Ordinary income Not disclosed → ¥117 million / Profit attributable to owners of the parent Not disclosed → ¥60 million
Annual Dividend Forecast¥14 → ¥14.5（+3.6%）
Factors Behind Changes in Business Performance
In the Beauty ICT business, profit was weighed down by a trough in the renewal cycle, during which the number of users eligible for renewal of existing systems temporarily declined, higher procurement prices for servers, memory and other items, and increased cloud infrastructure costs due to the weaker yen. The Business Services business remained steady, including consulting services, while the Care Services business posted higher sales and higher profit due to an increase in prospective residents and a high occupancy rate.
Disclosure regarding the going concern assumption
No applicable matters
Change in accounting policy
基準改正に伴う変更 Noそれ以外の変更 No見積りの変更 No修正再表示 No
Changes in the scope of consolidationNew 0 companies / Excluded 0 companies / Company name Not disclosed
Material subsequent eventsThe first series of stock acquisition rights through a third-party allotment was issued on 11 September 2026, and payment of the issue price was completed. In addition, a consolidated subsidiary entered into an agreement to acquire all shares of IDA System LLC and make it a subsidiary, with the acquisition scheduled for 14 September 2026.
Breakdown of extraordinary income (loss)Extraordinary income Not disclosed / Extraordinary loss Loss on Disposal of Fixed Assets ¥14 thousand
Depreciation and amortization¥102,245 thousand
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingWhether applicable No / Subject person Not disclosed
Issued Shares at Period-End5,240,000 shares
Treasury Shares at Period-End2,088,924 shares
| Item | Details |
|---|---|
| Fiscal Period Classification | Third quarter |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 1 November 2025 to 31 July 2026 |
| Net Sales | ¥1,926 million (YoY -1.2%) |
| Operating profit | ¥127 million (YoY -13.4%) |
| Ordinary income | ¥135 million (YoY -9.3%) |
| Profit attributable to owners of the parent | ¥84 million (YoY -9.8%) |
| Net income per share | ¥26.98 |
| Equity ratio | End of the current fiscal period 70.8 / End of previous period 67.2 |
| Total assets | ¥2,944 million |
| Net assets | ¥2,085 million |
| Full-year earnings forecast | Net Sales ¥2,546 million (YoY -2.2%) / Operating profit ¥107 million (YoY -44.4%) / Ordinary income ¥117 million (YoY -40.4%) / Profit attributable to owners of the parent ¥60 million (YoY -51.8%) |
| Revision to Earnings Forecast | Net Sales Not disclosed → ¥2,546 million / Operating profit Not disclosed → ¥107 million / Ordinary income Not disclosed → ¥117 million / Profit attributable to owners of the parent Not disclosed → ¥60 million |
| Annual Dividend Forecast | ¥14 → ¥14.5（+3.6%） |
| Segment revenue | Beauty ICT Business ¥1,085.39 million (YoY -4.9%), Business Services Business ¥256.53 million (YoY +2.6%), Long-term care services business ¥573.66 million (YoY +4.6%) |
| Segment profit | Beauty ICT Business ¥24.63 million (YoY -70.4%), Business Services Business ¥40.60 million (YoY +28.8%), Long-term care services business ¥53.92 million (YoY +122.7%) |
| Depreciation and amortization | ¥102,245 thousand |
| Breakdown of extraordinary income (loss) | Extraordinary income Not disclosed / Extraordinary loss Loss on Disposal of Fixed Assets ¥14 thousand |
| Disclosure regarding the going concern assumption | No applicable matters |
| Change in accounting policy | Changes due to revisions to standards No / Other changes No / Change in accounting estimate No / Restatement No |
| Changes in the scope of consolidation | New 0 companies / Excluded 0 companies / Company name Not disclosed |
| Material subsequent events | The first series of stock acquisition rights through a third-party allotment was issued on 11 September 2026, and payment of the issue price was completed. In addition, a consolidated subsidiary entered into an agreement to acquire all shares of IDA System LLC and make it a subsidiary, with the acquisition scheduled for 14 September 2026. |
| Availability of Supplementary Financial Results Materials | Yes |
| Availability of Financial Results Briefing | Whether applicable No / Subject person Not disclosed |
| Issued Shares at Period-End | 5,240,000 shares |
| Treasury Shares at Period-End | 2,088,924 shares |
| Factors Behind Changes in Business Performance | In the Beauty ICT business, profit was weighed down by a trough in the renewal cycle, during which the number of users eligible for renewal of existing systems temporarily declined, higher procurement prices for servers, memory and other items, and increased cloud infrastructure costs due to the weaker yen. The Business Services business remained steady, including consulting services, while the Care Services business posted higher sales and higher profit due to an increase in prospective residents and a high occupancy rate. |
Items this document does not state (10)
Operating MarginCash flows from operating activitiesCash flows from investing activitiesCash flows from financing activitiesCash and cash equivalents at end of periodPayout ratioShareholder Return PolicyRegional salesOrders received and order backlogImpairment loss
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.In the Beauty ICT business, profit was weighed down by a trough in the renewal cycle for existing systems, higher procurement prices for hardware and other items, and increased cloud infrastructure costs due to the weaker yen. Meanwhile, the Business Services business remained steady, including consulting services, and the Care Services business posted higher sales and higher profit due to an increase in prospective residents and a high occupancy rate.
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.