Komori
Presentation materials for financial results4486Unite and Grow Inc.Information and Communications, Services and Others

Financial Results Presentation for the First Quarter of the Fiscal Year Ending December 2026

In the first quarter of the fiscal year ending December 2026, higher revenue per hour worked, driven by an increase in shared employees and the implementation of price revisions, lifted both revenue and operating profit to new quarterly records. The company also separated Accounting IT from Comprehensive IT Administration and launched it as a new service.

Worth reading
79Important
Scored from 5 of 6 sections
Direction
Improvement
Direction inferred from the company’s description.
Scale
90
Millions of yen (year-on-year increase in operating profit)
Wording
Conditional
How definitive the wording is.

Contents of this document

Presentation materials for financial resultsFirst quarter of the fiscal year ending December 202612 items taken from the company’s own explanation
Financial Results Figures (The key points of this material are explained below)
Net Sales¥996 million+29.3%
Operating profit¥216 million+72.2%
Ordinary income¥217 million+71.6%
Net income¥156 million+71.3%
Gross Profit Margin52.1%
Operating profit margin21.8%
Selling, general and administrative expenses¥302 million
Results for the three months of the current quarterRevenue: ¥996 million; operating profit: ¥216 million; ordinary profit: ¥217 million; net profit for the quarter: ¥156 million (all for the standalone first quarter of the fiscal year ending December 2026)
Full-year earnings forecast
Net Sales
¥4,114 million
Operating profit
¥652 million
Ordinary income
¥659 million
Net income for the current fiscal year
¥485 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 Sales24.2%
Cost of sales22.9%
Gross profit25.5%
Selling, General and Administrative Expenses21.9%
Operating profit33.2%
Ordinary income33.0%
Quarterly net income32.1%
What the company explained in this material
Self-assessment against the planThe company's self-assessment against its own plan.
No change from the initial forecast
Breakdown of Factors Affecting the ChangeReasons cited by the Company for the change in the figures.
Change in revenue+¥106 million
Change in gross profit margin+¥51 million
Change in SG&A expenses-¥66 million
Change in operating profit+¥90 million
Assumptions Underlying the Business OutlookThe assumptions used by the company in preparing its forecast.
The forecast assumes a full-year contribution from the price revisions, the launch of Accounting IT, the development of junior employees into productive personnel, and higher utilization. Numerical assumptions for foreign exchange rates, raw material prices, and other factors are Not disclosed
New initiatives
  • Separated Accounting IT from Comprehensive IT Administration and launched it as a new specialized service
  • Developed and expanded specialized services such as Accounting IT
  • Growth investments centered on systems and human capital
Key KPIsA metric the company considers important as a management benchmark.
  • Number of shared employees276 people
  • Number of companies receiving substantive support478 companies
  • Companies served per employee3.39 companies
  • Employees per company served3.66 people
  • Employee retention rate90.6 %
Unit price and quantity metricsThese figures show sales broken down by price and volume.
Revenue per hour worked
¥10,603+19.3%
Utilization rate
66.7 %
Comparison+2.3 percentage points versus the previous fourth quarter
Number of shared employees
276 people
Comparison+2 people versus the end of the previous fiscal year
Number of companies receiving substantive support
478 companies
Comparison+45 companies versus the end of the previous fiscal year
Segment results
Comprehensive IT Administration
¥843 million
In-house development
¥50 million
IT Infrastructure
¥52 million
Accounting IT
¥49 million
Medium-term management plan targets
Target nameUG Vision 30th
Target fiscal year2035
Target value
Number of employees1,000 people
Net Sales¥10 billion
Operating profit¥2 billion
Market capitalization¥30 billion
Comparison with actual resultsChart showing 327 employees as of 2025
Market Size / Share
Approximately JPY 1.5 trillion
Number of companies targetedApproximately 98,000 companies
Number of employees
Number of shared employees276 people
Change during the period+2 people versus the end of the previous fiscal year
Annual Dividend
¥16 per share
Payout ratio
30 %
DOE5% as a guideline
Contents of this document
ItemDetails
Document typePresentation materials for financial results
Fiscal Period CoveredFirst quarter of the fiscal year ending December 2026
Net Sales¥996 million (YoY +29.3%)
Operating profit¥216 million (YoY +72.2%)
Ordinary income¥217 million (YoY +71.6%)
Net income¥156 million (YoY +71.3%)
Gross Profit Margin52.1%
Operating profit margin21.8%
Selling, general and administrative expenses¥302 million
Results for the three months of the current quarterRevenue: ¥996 million; operating profit: ¥216 million; ordinary profit: ¥217 million; net profit for the quarter: ¥156 million (all for the standalone first quarter of the fiscal year ending December 2026)
Full-year earnings forecastNet Sales ¥4,114 million / Operating profit ¥652 million / Ordinary income ¥659 million / Net income for the current fiscal year ¥485 million
Progress against full-year forecastNet Sales 24.2% / Cost of sales 22.9% / Gross profit 25.5% / Selling, General and Administrative Expenses 21.9% / Operating profit 33.2% / Ordinary income 33.0% / Quarterly net income 32.1%
Self-assessment against the planNo change from the initial forecast
Segment resultsComprehensive IT Administration ¥843 million / In-house development ¥50 million / IT Infrastructure ¥52 million / Accounting IT ¥49 million
Breakdown of Factors Affecting the ChangeChange in revenue +¥106 million / Change in gross profit margin +¥51 million / Change in SG&A expenses -¥66 million / Change in operating profit +¥90 million
Key KPIsIndicator name Number of shared employees / Value 276 people / Year on year against the same period last year Not disclosed, Indicator name Number of companies receiving substantive support / Value 478 companies / Year on year against the same period last year Not disclosed, Indicator name Companies served per employee / Value 3.39 companies / Year on year against the same period last year Not disclosed, Indicator name Employees per company served / Value 3.66 people / Year on year against the same period last year Not disclosed, Indicator name Employee retention rate / Value 90.6 % / Year on year against the same period last year Not disclosed
Unit price and quantity metricsRevenue per hour worked ¥10,603 (YoY +19.3%) / Utilization rate 66.7 % / Number of shared employees 276 people / Number of companies receiving substantive support 478 companies
Number of employeesNumber of shared employees 276 people / Change during the period +2 people versus the end of the previous fiscal year / Total employees Not disclosed
Assumptions Underlying the Business OutlookThe forecast assumes a full-year contribution from the price revisions, the launch of Accounting IT, the development of junior employees into productive personnel, and higher utilization. Numerical assumptions for foreign exchange rates, raw material prices, and other factors are Not disclosed
Medium-term management plan targetsTarget name UG Vision 30th / Target fiscal year 2035 / Target value Number of employees 1,000 people / Net Sales ¥10 billion / Operating profit ¥2 billion / Market capitalization ¥30 billion / Comparison with actual results Chart showing 327 employees as of 2025
Annual Dividend¥16 per share
Payout ratio30 %
Market Size / ShareMarket Size Approximately JPY 1.5 trillion / Number of companies targeted Approximately 98,000 companies / Share Not disclosed
New initiativesSeparated Accounting IT from Comprehensive IT Administration and launched it as a new specialized service, Developed and expanded specialized services such as Accounting IT, Growth investments centered on systems and human capital
Items this document does not state (7)
Number of stores and locationsRisk amount incorporated into the outlookFinancial targetsAcquisition of treasury sharesCapital expendituresOrders received and order backlogKey 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.

An increase in shared employees, higher revenue per hour worked following the implementation of price revisions, higher utilization, improved skill levels, and the launch of Accounting IT contributed to revenue and profit growth. Selling, general and administrative expenses increased due to higher personnel, education and training, and recruitment costs associated with the increase in employees, but the effect of higher revenue and the increase in gross profit margin more than offset these costs.

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.
Financial Results Presentation for the First Quarter of the Fiscal Year Ending December 2026 | Unite and Grow Inc. (4486) timely disclosure | Komori