Worth reading
70In focus
Scored from 5 of 6 sectionsDirection
Improvement
Direction inferred from the company’s description.Scale
20.3
Millions of yen (year-on-year increase in operating profit)Wording
Conditional
How definitive the wording is.Contents of this document
Earnings presentationFirst quarter of the fiscal year ending November 202610 items taken from the company’s own explanation
Financial Results Figures (The key points of this material are explained below)
Net Sales358 million yen+4.5%
Operating profit57 million yen+54.9%
Ordinary income58 million yen+56.1%
Net income38 million yen+64.0%
Gross Profit Margin
Rate43.4
Year-on-year change (points)5.2
Operating profit margin
Rate16
Year-on-year change (points)5.2
Results for the three months of the current quarterRevenue of ¥358 million, gross profit of ¥155 million, operating profit of ¥57 million, ordinary profit of ¥58 million, net profit of ¥38 million, and order backlog of ¥191 million. All figures are standalone results for the first quarter.
Full-year earnings forecast
Net Sales
1,451 million yen
Operating profit
204 million yen
Ordinary income
206 million yen
Net income for the current fiscal year
133 million yen
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 Salesnot disclosed (51.0% of the second-quarter forecast and 24.7% of the full-year forecast)
Operating profitnot disclosed (69.2% of the second-quarter forecast and 28.0% of the full-year forecast)
Ordinary incomenot disclosed (70.1% of the second-quarter forecast and 28.4% of the full-year forecast)
Net income for the current fiscal yearnot disclosed (71.1% of the second-quarter forecast and 28.5% of the full-year forecast)
What the company explained in this material
Self-assessment against the planThe company's self-assessment against its own plan.
Revenue and profit are both progressing broadly in line with plan.Breakdown of Factors Affecting the ChangeReasons cited by the Company for the change in the figures.
- Consulting and other earnings0.7 million yen
- Eureka Box earnings2.1 million yen
- CoBrain earnings22 million yen
- Increase in selling, general and administrative expenses-4.5 million yen
Assumptions Underlying the Business OutlookThe assumptions used by the company in preparing its forecast.
The assumptions include strong demand for the consulting business, demand related to the automotive industry from major customers, and an acceleration in new orders for education services from April onward. Numerical assumptions for foreign exchange rates, raw material prices, interest rates and other factors are not disclosed.New initiatives
- Stock split (2-for-1)
- Introduction of an interim dividend
- Increase in annual dividends
- Strengthening Investor Relations Activities
- Development of additional CoBrain features
- Development and provision of generative AI services following CoBrain
- Consideration of cross-selling packages combining AI services and Eureka Box
Key KPIsA metric the company considers important as a management benchmark.
- Direct transaction ratio97.7 %
- Customer retention rate90.5 %
- AI-theme project retention rate100 %
- Employees (consolidated, including contract employees)88 people
- Order backlog191 million yen
Financial targets
not disclosed (actual ROE of 2.3% is stated)Orders received and order backlog
Orders received¥694 million corresponding to the second-quarter forecast and ¥920 million corresponding to the full-year forecast
Order backlog191 million yen
Number of employees
Number of Employees88 people
As ofEnd of February 2026
Change during the periodThe materials state that, as of April 2026, the company had 80 consolidated employees, 60 non-consolidated employees, and 6 business partners.
Annual Dividend
Annual dividend per shareEquivalent to ¥25 per share (before the stock split)
InterimEquivalent to ¥5 per share (before the stock split; ¥2.5 after the stock split)
End of periodEquivalent to ¥20 per share (before the stock split; ¥10 after the stock split)
Payout ratio
not disclosed. DOE of approximately 4.5% is stated.| Item | Details |
|---|---|
| Document type | Earnings presentation |
| Fiscal Period Covered | First quarter of the fiscal year ending November 2026 |
| Net Sales | 358 million yen (YoY +4.5%) |
| Operating profit | 57 million yen (YoY +54.9%) |
| Ordinary income | 58 million yen (YoY +56.1%) |
| Net income | 38 million yen (YoY +64.0%) |
| Gross Profit Margin | Rate 43.4 / Year-on-year change (points) 5.2 |
| Operating profit margin | Rate 16 / Year-on-year change (points) 5.2 |
| Results for the three months of the current quarter | Revenue of ¥358 million, gross profit of ¥155 million, operating profit of ¥57 million, ordinary profit of ¥58 million, net profit of ¥38 million, and order backlog of ¥191 million. All figures are standalone results for the first quarter. |
| Full-year earnings forecast | Net Sales 1,451 million yen / Operating profit 204 million yen / Ordinary income 206 million yen / Net income for the current fiscal year 133 million yen |
| Progress against full-year forecast | Net Sales not disclosed (51.0% of the second-quarter forecast and 24.7% of the full-year forecast) / Operating profit not disclosed (69.2% of the second-quarter forecast and 28.0% of the full-year forecast) / Ordinary income not disclosed (70.1% of the second-quarter forecast and 28.4% of the full-year forecast) / Net income for the current fiscal year not disclosed (71.1% of the second-quarter forecast and 28.5% of the full-year forecast) |
| Self-assessment against the plan | Revenue and profit are both progressing broadly in line with plan. |
| Breakdown of Factors Affecting the Change | Factors Consulting and other earnings / Amount 0.7 million yen, Factors Eureka Box earnings / Amount 2.1 million yen, Factors CoBrain earnings / Amount 22 million yen, Factors Increase in selling, general and administrative expenses / Amount -4.5 million yen |
| Key KPIs | Indicator name Direct transaction ratio / Value 97.7 % / Year on year against the same period last year Not disclosed, Indicator name Customer retention rate / Value 90.5 % / Year on year against the same period last year Not disclosed, Indicator name AI-theme project retention rate / Value 100 % / Year on year against the same period last year Not disclosed, Indicator name Employees (consolidated, including contract employees) / Value 88 people / Year on year against the same period last year Not disclosed, Indicator name Order backlog / Value 191 million yen / Year on year against the same period last year Not disclosed |
| Number of employees | Number of Employees 88 people / As of End of February 2026 / Change during the period The materials state that, as of April 2026, the company had 80 consolidated employees, 60 non-consolidated employees, and 6 business partners. |
| Assumptions Underlying the Business Outlook | The assumptions include strong demand for the consulting business, demand related to the automotive industry from major customers, and an acceleration in new orders for education services from April onward. Numerical assumptions for foreign exchange rates, raw material prices, interest rates and other factors are not disclosed. |
| Financial targets | not disclosed (actual ROE of 2.3% is stated) |
| Annual Dividend | Annual dividend per share Equivalent to ¥25 per share (before the stock split) / Interim Equivalent to ¥5 per share (before the stock split; ¥2.5 after the stock split) / End of period Equivalent to ¥20 per share (before the stock split; ¥10 after the stock split) |
| Payout ratio | not disclosed. DOE of approximately 4.5% is stated. |
| Orders received and order backlog | Orders received ¥694 million corresponding to the second-quarter forecast and ¥920 million corresponding to the full-year forecast / Order backlog 191 million yen |
| New initiatives | Stock split (2-for-1), Introduction of an interim dividend, Increase in annual dividends, Strengthening Investor Relations Activities, Development of additional CoBrain features, Development and provision of generative AI services following CoBrain, Consideration of cross-selling packages combining AI services and Eureka Box |
Items this document does not state (10)
Selling, general and administrative expensesSegment resultsUnit price and quantity metricsNumber of stores and locationsRisk amount incorporated into the outlookMedium-term management plan targetsAcquisition of treasury sharesCapital expendituresMarket 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 increase in revenue accompanying the release of new CoBrain features increased operating profit by ¥22.0 million. Earnings from consulting and other businesses increased by ¥0.7 million, and earnings from Eureka Box increased by ¥2.1 million, while selling, general and administrative expenses increased by ¥4.5 million.
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.