Worth reading
46Recurring
Scored from 5 of 6 sectionsDirection
Improvement
Direction inferred from the company’s description.Scale
13.2
% (year-on-year change in net sales)Wording
Conditional
How definitive the wording is.Results for this period
Third quarter1 January 2026 to 30 September 2026ConsolidatedJapanese GAAPNet Sales4,072¥ millionYear on year +13.2%Progress 73.7%
Operating profit182¥ millionProgress 120.5%
Ordinary income182¥ million
Net income attributable to owners of the parent104¥ million
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¥2.95
Financial position at period-end
Total assets4,443¥ million
of which net assets 2,777 ¥ millionEquity ratio 62.5%vs. prior year-end -1.5pt
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.
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥5,528 million (YoY +12.9%)
Operating profit¥151 million
Ordinary incomeNot disclosed
Net incomeNot disclosed
Revision to Earnings ForecastNet Sales Not disclosed → ¥5,528 million / Operating profit Not disclosed → ¥151 million / Ordinary income Not disclosed / Net income Not disclosed
Annual Dividend Forecast0 Yen → 0 Yen（0.0%）
Factors Behind Changes in Business Performance
While providing a range of services that address labor shortages and productivity improvement challenges in the construction industry, the company saw increases in stock revenue from the construction management service “SPIDER+” and spot revenue from “S+BPO” and “Professional Services.”
Disclosure regarding the going concern assumption
Not applicable
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 / Excluded 0 / Company name None
Impairment loss¥38,786 thousand
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of property, plant and equipment ¥13 thousand, Gain on reversal of stock acquisition rights ¥32 thousand / Extraordinary loss Impairment loss ¥38,786 thousand
Depreciation and amortization¥142,520 thousand
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingWhether applicable Yes / Subject person Not disclosed
Issued Shares at Period-End35,551,334
Treasury Shares at Period-End160
| Item | Details |
|---|---|
| Fiscal Period Classification | Third quarter |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 1 January 2026 to 30 September 2026 |
| Net Sales | ¥4,072 million (YoY +13.2%) |
| Operating profit | ¥182 million |
| Ordinary income | ¥182 million |
| Profit attributable to owners of the parent | ¥104 million |
| Net income per share | ¥2.95 |
| Equity ratio | End of the current fiscal period 62.5 / End of previous period 64 |
| Total assets | ¥4,443 million |
| Net assets | ¥2,777 million |
| Full-year earnings forecast | Net Sales ¥5,528 million (YoY +12.9%) / Operating profit ¥151 million / Ordinary income Not disclosed / Net income Not disclosed |
| Revision to Earnings Forecast | Net Sales Not disclosed → ¥5,528 million / Operating profit Not disclosed → ¥151 million / Ordinary income Not disclosed / Net income Not disclosed |
| Annual Dividend Forecast | 0 Yen → 0 Yen（0.0%） |
| Depreciation and amortization | ¥142,520 thousand |
| Impairment loss | ¥38,786 thousand |
| Breakdown of extraordinary income (loss) | Extraordinary income Gain on sale of property, plant and equipment ¥13 thousand, Gain on reversal of stock acquisition rights ¥32 thousand / Extraordinary loss Impairment loss ¥38,786 thousand |
| Disclosure regarding the going concern assumption | Not applicable |
| 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 / Excluded 0 / Company name None |
| Availability of Supplementary Financial Results Materials | Yes |
| Availability of Financial Results Briefing | Whether applicable Yes / Subject person Not disclosed |
| Issued Shares at Period-End | 35,551,334 |
| Treasury Shares at Period-End | 160 |
| Factors Behind Changes in Business Performance | While providing a range of services that address labor shortages and productivity improvement challenges in the construction industry, the company saw increases in stock revenue from the construction management service “SPIDER+” and spot revenue from “S+BPO” and “Professional Services.” |
Items this document does not state (12)
Operating MarginCash flows from operating activitiesCash flows from investing activitiesCash flows from financing activitiesCash and cash equivalents at end of periodPayout ratioShareholder Return PolicySegment revenueSegment profitRegional salesOrders received and order backlogMaterial subsequent events
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.Because stock revenue from the construction management service “SPIDER+” and spot revenue from “S+BPO” and “Professional Services” each increased.
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.