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

Worth reading

93Important

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Direction

Mixed performance

Direction inferred from the company’s description.

Scale

119

Millions of yen (year-on-year change in operating profit)

Wording

Conditional

How definitive the wording is.

Contents of this document

Financial Results PresentationSecond quarter of the fiscal year ending December 202611 items taken from the company’s own explanation

Financial Results Figures (The key points of this material are explained below)

Net Sales2,068 Millions of yen+27.1%

Operating profit382 Millions of yen+45.3%

Ordinary income384 Millions of yen+45.2%

Net income283 Millions of yen+45.8%

Gross Profit Margin

Rate48.9%

Year on year against the same period last year+2.3pt

Results for the three months of the current quarter

Net Sales

1,072 Millions of yen+25.1%

Gross profit

493 Millions of yen+24.5%

Operating profit

165 Millions of yen+20.6%

Ordinary income

167 Millions of yen+21.0%

Net income

127 Millions of yen+23.4%

Gross Profit Margin

Rate46.0%

Year on year against the same period last year▲0.2pt

Ordinary income margin

Rate15.6%

Year on year against the same period last year▲0.5pt

Full-year earnings forecast

Net Sales

4,114 Millions of yen

Gross profit

2,033 Millions of yen

Operating profit

652 Millions of yen

Ordinary income

659 Millions of yen

Net income for the current fiscal year

485 Millions of 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 Sales50.3%

Gross profit49.8%

Operating profit58.7%

Ordinary income58.3%

Interim net income58.4%

What the company explained in this material

Breakdown of Factors Affecting the ChangeReasons cited by the Company for the change in the figures.

Change in number of shared employees+¥77 million

Change in billable hours−¥25 million

Change in hourly billable rate+¥328 million

Change in cost personnel unit rate−¥126 million

Change in personnel and SG&A expenses−¥73 million

Recruitment and other expenses−¥62 million

New initiatives

Capital and business alliance with アップデート株式会社
Expansion of specialized services, including accounting IT and IT infrastructure
Strengthening inbound customer acquisition through AIO measures
Use of the “kikzo” Q&A service for dormant members
Increased investment in recruitment-related activities and branding

Key KPIsA metric the company considers important as a management benchmark.

Number of shared employees293 people
Year on year against the same period last year+20 people
Number of companies receiving substantive support484 companies
Year on year against the same period last year+51 companies versus the previous fiscal year-end
Active members253 companies
Total membership837 companies
Utilization rate65.2 %
Retention rate90.5 %

Unit price and quantity metricsThese figures show sales broken down by price and volume.

Hourly billable rate

¥10,550

Year on year against the same period last year+18.4%

Number of shared employees

293 people

Year on year against the same period last year+20 people

Utilization rate

65.2 %

Medium-term management plan targets

Target fiscal year2035

Number of employees1,000 people

Net Sales¥10 billion

Operating profit¥2 billion

Market capitalization¥30 billion

Comparison with actual resultsChart showing 327 employees in 2025

Financial targets

Equity ratio

Actual results67.2%

Market Size / Share

Approximately ¥1.2 trillion

Number of companies targetedApproximately 98,000 companies

Number of employees

Number of Employees346 People

As ofJune 2026

Hiring planPlans to invest approximately ¥600 million in recruitment-related activities and branding over the next 3 years

Capital expenditures

¥20 million capital investment included in the outlook for factors affecting changes in operating profit

Annual Dividend

Annual dividend per shareAnnual dividend per share: ¥16

Payout ratio

RateTarget payout ratio of 30%

DOE5% as a guideline

Contents of this document
Item	Details
Document type	Financial Results Presentation
Fiscal Period Covered	Second quarter of the fiscal year ending December 2026
Net Sales	2,068 Millions of yen (YoY +27.1%)
Operating profit	382 Millions of yen (YoY +45.3%)
Ordinary income	384 Millions of yen (YoY +45.2%)
Net income	283 Millions of yen (YoY +45.8%)
Gross Profit Margin	Rate 48.9% / Year on year against the same period last year +2.3pt
Results for the three months of the current quarter	Net Sales 1,072 Millions of yen (YoY +25.1%) / Gross profit 493 Millions of yen (YoY +24.5%) / Operating profit 165 Millions of yen (YoY +20.6%) / Ordinary income 167 Millions of yen (YoY +21.0%) / Net income 127 Millions of yen (YoY +23.4%) / Gross Profit Margin Rate 46.0% / Year on year against the same period last year ▲0.2pt / Ordinary income margin Rate 15.6% / Year on year against the same period last year ▲0.5pt
Full-year earnings forecast	Net Sales 4,114 Millions of yen / Gross profit 2,033 Millions of yen / Operating profit 652 Millions of yen / Ordinary income 659 Millions of yen / Net income for the current fiscal year 485 Millions of yen
Progress against full-year forecast	Net Sales 50.3% / Gross profit 49.8% / Operating profit 58.7% / Ordinary income 58.3% / Interim net income 58.4%
Breakdown of Factors Affecting the Change	Change in number of shared employees +¥77 million / Change in billable hours −¥25 million / Change in hourly billable rate +¥328 million / Change in cost personnel unit rate −¥126 million / Change in personnel and SG&A expenses −¥73 million / Recruitment and other expenses −¥62 million
Key KPIs	Indicator name Number of shared employees / Value 293 people / Year on year against the same period last year +20 people, Indicator name Number of companies receiving substantive support / Value 484 companies / Year on year against the same period last year +51 companies versus the previous fiscal year-end, Indicator name Active members / Value 253 companies / Year on year against the same period last year Not disclosed, Indicator name Total membership / Value 837 companies / Year on year against the same period last year Not disclosed, Indicator name Utilization rate / Value 65.2 % / Year on year against the same period last year Not disclosed, Indicator name Retention rate / Value 90.5 % / Year on year against the same period last year Not disclosed
Unit price and quantity metrics	Hourly billable rate ¥10,550 / Number of shared employees 293 people / Hours worked Not disclosed / Utilization rate 65.2 %
Number of employees	Number of Employees 346 People / As of June 2026 / Change during the period Not disclosed / Hiring plan Plans to invest approximately ¥600 million in recruitment-related activities and branding over the next 3 years
Medium-term management plan targets	Target fiscal year 2035 / 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 in 2025
Financial targets	Equity ratio Actual results 67.2% / Target Not disclosed / ROE Not disclosed / ROIC Not disclosed / Debt-to-equity ratio Not disclosed
Annual Dividend	Annual dividend per share Annual dividend per share: ¥16 / Interim Not disclosed / End of period Not disclosed
Payout ratio	Rate Target payout ratio of 30% / DOE 5% as a guideline
Capital expenditures	¥20 million (capital investment included in the outlook for factors affecting changes in operating profit)
Market Size / Share	Market Size Approximately ¥1.2 trillion / Number of companies targeted Approximately 98,000 companies / Share Not disclosed
New initiatives	Capital and business alliance with アップデート株式会社, Expansion of specialized services, including accounting IT and IT infrastructure, Strengthening inbound customer acquisition through AIO measures, Use of the “kikzo” Q&A service for dormant members, Increased investment in recruitment-related activities and branding

Items this document does not state (10)

Operating profit marginSelling, general and administrative expensesSelf-assessment against the planSegment resultsNumber of stores and locationsAssumptions Underlying the Business OutlookRisk amount incorporated into the outlookAcquisition of treasury sharesOrders 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.

The revised pricing increased the hourly billable rate, while the growth in shared employees contributed to higher revenue and profit. In the second half, the company expects increased activity, capital investment and recruitment, as well as higher personnel and SG&A expenses, in support of strategic growth.

How to read this page

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