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Presentation materials for financial results4735KYOSHIN CO.,LTD.Information and Communications, Services and Others

Q&A on Financial Results for the Second Quarter of the Fiscal Year Ending February 2027

Additional explanations were provided regarding the basis for comparison with the same period of the previous year, the reasons for the concentration of expenses in the first quarter, and the factors supporting achievement of the full-year earnings forecast. Operating profit of ¥785 million is expected for the full year, with the plan calling for a substantial build-up in profit in the second half.

Worth reading
32Immaterial
Scored from 5 of 6 sections
Direction
Improvement
Direction inferred from the company’s description.
Scale
785
¥ million
Wording
Conditional
How definitive the wording is.

Contents of this document

Summary of Q&AFiscal year ending February 2027, second quarter2 items taken from the company’s own explanation
Financial Results Figures (The key points of this material are explained below)
Operating profit¥52 million
Full-year earnings forecast
Operating profit
¥785 million
What the company explained in this material
Key points of the Q&AKey questions raised by investors at the briefing and the company's answers
  1. Basis for comparison with the same period of the previous year: because no six-month period from March to August of the previous year exists, March to August 2025 was used as a reference comparison for the corresponding period of the previous year
  2. Increase in first-quarter expenses: early recognition of employee treatment-improvement expenses in the childcare business and recognition of consolidation and closure costs
  3. Full-year outlook: full-year operating profit of ¥785 million is expected, compared with interim operating profit of ¥52 million
New initiatives
  • Early recognition of employee treatment-improvement expenses in the childcare business in the first quarter and distribution of the funds to employees
  • Improved operating efficiency through the integration of 4 Japanese-language schools
Contents of this document
ItemDetails
Document typeSummary of Q&A
Fiscal Period CoveredFiscal year ending February 2027, second quarter
Operating profit¥52 million
Full-year earnings forecastOperating profit ¥785 million
Key points of the Q&ABasis for comparison with the same period of the previous year: because no six-month period from March to August of the previous year exists, March to August 2025 was used as a reference comparison for the corresponding period of the previous year, Increase in first-quarter expenses: early recognition of employee treatment-improvement expenses in the childcare business and recognition of consolidation and closure costs, Full-year outlook: full-year operating profit of ¥785 million is expected, compared with interim operating profit of ¥52 million
New initiativesEarly recognition of employee treatment-improvement expenses in the childcare business in the first quarter and distribution of the funds to employees, Improved operating efficiency through the integration of 4 Japanese-language schools
Items this document does not state (25)
Net SalesOrdinary incomeNet incomeGross Profit MarginOperating profit marginSelling, general and administrative expensesResults for the three months of the current quarterProgress against full-year forecastSelf-assessment against the planSegment resultsBreakdown of Factors Affecting the ChangeKey KPIsUnit price and quantity metricsNumber of stores and locationsNumber of employeesAssumptions Underlying the Business OutlookRisk amount incorporated into the outlookMedium-term management plan targetsFinancial targetsAnnual DividendPayout ratioAcquisition of treasury sharesCapital expendituresOrders received and order backlogMarket Size / Share

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.

Although first-half profit was held down by the early recognition in the first quarter of employee treatment-improvement expenses in the childcare business and the recognition in the same quarter of consolidation and closure costs, the company expects an increase in the number of students in the tutoring business, fixed-cost reductions from closures, greater efficiency and a recovery in enrollments following the integration of 4 language-related companies, and high utilization rates in the childcare and nursing-care businesses in the second half.

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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.
Q&A on Financial Results for the Second Quarter of the Fiscal Year Ending February 2027 | KYOSHIN CO.,LTD. (4735) timely disclosure | Komori