Worth reading
55In focus
0–100. This measures how worthwhile something is to read, not how good or bad the company is.Direction
Improvement
Direction inferred from the company’s description.Scale
17.3
% (compared with the previous forecast for the lower end of the adjusted operating profit forecast range)Wording
Conditional
How definitive the wording is.Results for this period
Third quarter1 June 2025–28 February 2026ConsolidatedJapanese GAAPNet Sales39,265¥ millionYear on year +26.1%Progress 72.7%
Operating profit5,947¥ millionYear on year +214.5%
Ordinary income5,937¥ millionYear on year +220.2%
Net income attributable to owners of the parent4,109¥ millionYear on year +142.1%
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¥32.49
Financial position at period-end
Total assets47,807¥ million
of which net assets 19,070 ¥ millionEquity ratio 37.7%vs. prior year-end +6.5pt
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.
Segment revenue
Sansan/Bill One Business34,32587.8%+25.2%
Eight Business4,79112.2%+38.5%
Segment profit
Sansan/Bill One Business5,93995.9%+121.8%
Eight Business2544.1%+542.3%
Outlook and shareholder returns
Full-year earnings forecast
Net Sales53,571〜54,003
Operating profitNot disclosed
Ordinary incomeNot disclosed
Net incomeNot disclosed
Adjusted operating profit8,035〜8,640
Revision to Earnings ForecastNet Sales 52,707〜54,003 → 53,571〜54,003（Lower end +1.6%） / Adjusted operating profit 6,851〜8,640 → 8,035〜8,640（Lower end +17.3%） / Operating profit Not disclosed / Ordinary income Not disclosed / Net income Not disclosed
Annual Dividend Forecast¥0.00 → ¥0.00（0.0%）
Factors Behind Changes in Business Performance
Solid revenue growth, an improved gross profit margin and a lower personnel expense ratio. In the Sansan/Bill One Business, the company strengthened its sales organization, diversified its sales methods and advanced the development of AI-enabled features. In the Eight Business, growth in the number of business events held, an increase in the number of Eight Team contracts and strong performance in recruitment-related services contributed to results.
Disclosure regarding the going concern assumption
None ("There are 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 consolidationNo material changes were reported on the cover page. The notes state that shares in 2 companies were acquired during the nine months ended Q3 and the companies were included in the scope of consolidation, but do not list their names.
Material subsequent eventsSansan assumed the Logmi Business through a company split, after which all shares in ログミー株式会社 were transferred to Uzabase, Inc. The transfer was completed on 1 April 2026, at a transfer price of ¥1,650 million. A gain on the sale of shares in an affiliated company is expected to be recognized, but the amount is still under review.
Breakdown of extraordinary income (loss)Extraordinary income Gain on reversal of subscription rights to shares ¥29 million, Gain on sale of non-current assets ¥1 million, Gain on reversal of provision for losses on share sale agreements ¥15 million / Extraordinary loss Loss on Disposal of Fixed Assets ¥7 million, Loss on cancellation of treasury stock acquisition rights ¥69 million
Depreciation and amortization¥664 million
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingYes (for institutional investors and securities analysts)
Issued Shares at Period-End126,780,856
Treasury Shares at Period-End142,622
| Item | Details |
|---|---|
| Fiscal Period Classification | Third quarter |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 1 June 2025–28 February 2026 |
| Net Sales | ¥39,265 million (YoY +26.1%) |
| Operating profit | ¥5,947 million (YoY +214.5%) |
| Ordinary income | ¥5,937 million (YoY +220.2%) |
| Profit attributable to owners of the parent | ¥4,109 million (YoY +142.1%) |
| Net income per share | ¥32.49 |
| Equity ratio | End of the current fiscal period 37.7% / End of previous period 31.2% |
| Total assets | ¥47,807 million |
| Net assets | ¥19,070 million |
| Full-year earnings forecast | Net Sales 53,571〜54,003 / Operating profit Not disclosed / Ordinary income Not disclosed / Net income Not disclosed / Adjusted operating profit 8,035〜8,640 |
| Revision to Earnings Forecast | Net Sales 52,707〜54,003 → 53,571〜54,003（Lower end +1.6%） / Adjusted operating profit 6,851〜8,640 → 8,035〜8,640（Lower end +17.3%） / Operating profit Not disclosed / Ordinary income Not disclosed / Net income Not disclosed |
| Annual Dividend Forecast | ¥0.00 → ¥0.00（0.0%） |
| Segment revenue | Sansan/Bill One Business ¥34,325 million (YoY +25.2%) / Eight Business ¥4,791 million (YoY +38.5%) |
| Segment profit | Sansan/Bill One Business ¥5,939 million (YoY +121.8%) / Eight Business ¥254 million (YoY +542.3%) |
| Depreciation and amortization | ¥664 million |
| Breakdown of extraordinary income (loss) | Extraordinary income Gain on reversal of subscription rights to shares ¥29 million, Gain on sale of non-current assets ¥1 million, Gain on reversal of provision for losses on share sale agreements ¥15 million / Extraordinary loss Loss on Disposal of Fixed Assets ¥7 million, Loss on cancellation of treasury stock acquisition rights ¥69 million |
| Disclosure regarding the going concern assumption | None ("There are 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 | No material changes were reported on the cover page. The notes state that shares in 2 companies were acquired during the nine months ended Q3 and the companies were included in the scope of consolidation, but do not list their names. |
| Material subsequent events | Sansan assumed the Logmi Business through a company split, after which all shares in ログミー株式会社 were transferred to Uzabase, Inc. The transfer was completed on 1 April 2026, at a transfer price of ¥1,650 million. A gain on the sale of shares in an affiliated company is expected to be recognized, but the amount is still under review. |
| Availability of Supplementary Financial Results Materials | Yes |
| Availability of Financial Results Briefing | Yes (for institutional investors and securities analysts) |
| Issued Shares at Period-End | 126,780,856 |
| Treasury Shares at Period-End | 142,622 |
| Factors Behind Changes in Business Performance | Solid revenue growth, an improved gross profit margin and a lower personnel expense ratio. In the Sansan/Bill One Business, the company strengthened its sales organization, diversified its sales methods and advanced the development of AI-enabled features. In the Eight Business, growth in the number of business events held, an increase in the number of Eight Team contracts and strong performance in recruitment-related services contributed to results. |
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 light of steady progress in the performance of each business through Q3, the lower ends of the revenue and adjusted operating profit forecast ranges are expected to exceed the previous forecasts. In terms of actual results, solid revenue growth, an improved gross profit margin and a lower personnel expense ratio contributed to the increase in profit.
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.