Worth reading
63In focus
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
87
¥ million (year-on-year change in net sales)Wording
Conditional
How definitive the wording is.Contents of this document
Presentation materials for financial resultsSecond quarter of the fiscal year ending September 20268 items taken from the company’s own explanation
Financial Results Figures (The key points of this material are explained below)
Net Sales¥1,385 million+6.7%
Operating profit¥120 million+12.7%
Ordinary income¥121 million+15.2%
Net income¥117 million -35.9%net income attributable to owners of the parent
Selling, general and administrative expenses¥535 million
Results for the three months of the current quarter
Net Sales
¥808 million
Operating profit
¥117 million
Full-year earnings forecast
Net Sales
¥2,800 million
Cost of sales
¥1,500 million
Gross profit
¥1,300 million
Selling, general and administrative expenses
¥1,200 million
Operating profit
¥100 million
Ordinary income
¥120 million
Profit attributable to owners of the parent
¥100 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 Sales49.5%
Cost of sales48.6%
Gross profit50.5%
Selling, general and administrative expenses44.6%
Operating profit120.6%
Ordinary income101.7%
Profit attributable to owners of the parent117.2%
What the company explained in this material
Self-assessment against the planThe company's self-assessment against its own plan.
Operating profit is running at a level above the full-year plan as of the second quarter. On the other hand, some delays in the progress of existing businesses are expected relative to the plan.Breakdown of Factors Affecting the ChangeReasons cited by the Company for the change in the figures.
- Insight-Driven net sales+¥27 million
- Customer-Driven net sales+¥58 million
- Digital Marketing and PR net sales+¥30 million
- Customer Success and Other net sales-¥29 million
Assumptions Underlying the Business OutlookThe assumptions used by the company in preparing its forecast.
Net sales tend to be weighted toward the first half. While delays in the progress of some existing businesses are expected, the company anticipates contributions from the 2 companies made subsidiaries in April 2026. Specific figures for foreign exchange rates, raw material prices, interest rates and other items are not disclosed.New initiatives
- Making 株式会社エッセンスマーケティング a subsidiary
- Making 株式会社PA Communication a subsidiary
- Strategic M&A targeting the social media marketing and PR sectors
- Strengthening the recruitment and development of marketing consultants
- Establishing an education committee and enhancing training and programs to develop new graduates into productive employees
Key KPIsA metric the company considers important as a management benchmark.
- Number of marketing consultants61 peopleChange from the end of the previous fiscal year+3 people
- Customer Base569 companiesYear on year against the same period last year+16 companies
- Average Revenue per Customer¥2,357 thousandYear on year against the same period last year+¥97 thousand
- Consumer panel3,075 over 100,000 people including partner panels
Unit price and quantity metricsThese figures show sales broken down by price and volume.
Customer Base
569 companies
Year on year against the same period last year+16 companies
Average Revenue per Customer
¥2,357 thousand
Year on year against the same period last year+¥97 thousand
Segment results
- ServiceInsight-DrivenNet Sales¥376 millionYear on year against the same period last year+8.0%
- ServiceCustomer-DrivenNet Sales¥591 millionYear on year against the same period last year+10.9%
- ServiceDigital Marketing and PRNet Sales¥249 millionYear on year against the same period last year+14.1%
- ServiceCustomer Success and OtherNet Sales¥167 millionYear on year against the same period last year-14.9%
Number of employees
Number of Employees166 people
Reference dateAs of the end of March 2026, consolidated
Hiring planThe company plans to maintain a balanced mix of mid-career and new graduate hires. Recruitment activities will be concentrated in the second half.
| Item | Details |
|---|---|
| Document type | Presentation materials for financial results |
| Fiscal Period Covered | Second quarter of the fiscal year ending September 2026 |
| Net Sales | ¥1,385 million (YoY +6.7%) |
| Operating profit | ¥120 million (YoY +12.7%) |
| Ordinary income | ¥121 million (YoY +15.2%) |
| Net income | ¥117 million (net income attributable to owners of the parent) (YoY -35.9%) |
| Selling, general and administrative expenses | ¥535 million |
| Results for the three months of the current quarter | Net Sales ¥808 million / Operating profit ¥117 million |
| Full-year earnings forecast | Net Sales ¥2,800 million / Cost of sales ¥1,500 million / Gross profit ¥1,300 million / Selling, general and administrative expenses ¥1,200 million / Operating profit ¥100 million / Ordinary income ¥120 million / Profit attributable to owners of the parent ¥100 million |
| Progress against full-year forecast | Net Sales 49.5% / Cost of sales 48.6% / Gross profit 50.5% / Selling, general and administrative expenses 44.6% / Operating profit 120.6% / Ordinary income 101.7% / Profit attributable to owners of the parent 117.2% |
| Self-assessment against the plan | Operating profit is running at a level above the full-year plan as of the second quarter. On the other hand, some delays in the progress of existing businesses are expected relative to the plan. |
| Segment results | Service Insight-Driven / Net Sales ¥376 million / Year on year against the same period last year +8.0% / Profit Not disclosed, Service Customer-Driven / Net Sales ¥591 million / Year on year against the same period last year +10.9% / Profit Not disclosed, Service Digital Marketing and PR / Net Sales ¥249 million / Year on year against the same period last year +14.1% / Profit Not disclosed, Service Customer Success and Other / Net Sales ¥167 million / Year on year against the same period last year -14.9% / Profit Not disclosed |
| Breakdown of Factors Affecting the Change | Factors Insight-Driven net sales / Amount +¥27 million, Factors Customer-Driven net sales / Amount +¥58 million, Factors Digital Marketing and PR net sales / Amount +¥30 million, Factors Customer Success and Other net sales / Amount -¥29 million |
| Key KPIs | Indicator name Number of marketing consultants / Value 61 people / Year on year against the same period last year Not disclosed / Change from the end of the previous fiscal year +3 people, Indicator name Customer Base / Value 569 companies / Year on year against the same period last year +16 companies, Indicator name Average Revenue per Customer / Value ¥2,357 thousand / Year on year against the same period last year +¥97 thousand, Indicator name Consumer panel / Value 3,075 over 100,000 people (including partner panels) / Year on year against the same period last year Not disclosed |
| Unit price and quantity metrics | Customer Base 569 companies / Average Revenue per Customer ¥2,357 thousand |
| Number of employees | Number of Employees 166 people / Reference date As of the end of March 2026, consolidated / Change during the period Not disclosed / Hiring plan The company plans to maintain a balanced mix of mid-career and new graduate hires. Recruitment activities will be concentrated in the second half. |
| Assumptions Underlying the Business Outlook | Net sales tend to be weighted toward the first half. While delays in the progress of some existing businesses are expected, the company anticipates contributions from the 2 companies made subsidiaries in April 2026. Specific figures for foreign exchange rates, raw material prices, interest rates and other items are not disclosed. |
| New initiatives | Making 株式会社エッセンスマーケティング a subsidiary, Making 株式会社PA Communication a subsidiary, Strategic M&A targeting the social media marketing and PR sectors, Strengthening the recruitment and development of marketing consultants, Establishing an education committee and enhancing training and programs to develop new graduates into productive employees |
Items this document does not state (13)
Gross Profit MarginOperating profit marginNumber of stores and locationsRisk amount incorporated into the outlookMedium-term management plan targetsFinancial targetsAnnual DividendPayout 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.In addition to contributions from the recruitment and development of marketing consultants, sales growth was supported by integrated marketing assistance tailored to customer needs, improved data quality and delivery speed, increased repeat orders, and growth in additional orders generated by a dedicated sales structure. The company takes a cautious view of the second half, as net sales are expected to be weighted toward the first half and some delays in the progress of existing businesses are anticipated.
How to read this page
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