Worth reading
90Important
Scored from 4 of 6 sectionsDirection
Improvement
Direction inferred from the company’s description.Scale
200
¥ million (amount of the upward revision to the full-year operating profit forecast)Wording
Definitive
How definitive the wording is.Contents of this document
Financial results presentationFirst quarter of the fiscal year ending February 202710 items taken from the company’s own explanation
Financial Results Figures (The key points of this material are explained below)
Net Sales¥17,034 million+23.0%
Operating profit¥2,204 million+52.0%
Ordinary income¥2,192 million+52.0%
Net income¥1,486 million+57.0%
Gross Profit Margin41.6%
Operating profit margin12.9%
Selling, general and administrative expenses¥4,890 million
Results for the three months of the current quarter
Net Sales
¥17,034 million
Operating profit
¥2,204 million
Ordinary income
¥2,192 million
Net income
¥1,486 million
Full-year earnings forecast
Net Sales
¥66,000 million
Operating profit
¥5,450 million
Ordinary income
¥5,350 million
Net income
¥3,450 million
Operating profit margin
8.3%
Annual Dividend
¥51
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。
Consolidated
Net Sales26%
Operating profit42%
Ordinary income43%
Net income44%
By segmentProgress against the full-year revenue and operating profit plans, by segment
What the company explained in this material
Breakdown of Factors Affecting the ChangeReasons cited by the Company for the change in the figures.
- Relocation and expansion (one-time costs and higher rent)-¥280 million
- Earnings contribution from the gaming subsidiary+¥136 million
- Strong performance in the physician placement business+¥233 million
- Contribution from the 高橋書店 group+¥293 million
- Higher profit from the core business (items not included above)+¥266 million
- Improved profitability in businesses subject to upfront investment+¥105 million
New initiatives
- Relocation and expansion of the C&R Creative Studio (an additional 1,836 tsubo of floor space)
- Investments in 13 venture companies to support business succession and startups
- Launch of the management development academy this autumn
- Expansion of game development, overseas sales and e-book businesses through collaboration with the 高橋書店 group
- Provision of AI solutions, development of AI talent, product development, AI animation projects, and use of secure in-house AI
Key KPIsA metric the company considers important as a management benchmark.
- Number of professionals463,000 people
- Number of clients57,000 companies
- Number of group companies35 companies
- Number of employees4,605 people
- Game creators1,600 people
- DX engineers270 people
- Photographer and writer network720 peopleYear on year against the same period last year+120 people year on year
- Healthcare facilities receiving management support3 Facility
Segment results
- Creative (Japan)Net Sales¥10,590 million (114% year on year)Operating profit¥818 million (123% year on year)
- Creative (Korea)Net Sales¥802 million (105% year on year)Operating profit-¥18 million (¥13 million lower year on year)
- Medical FieldNet Sales¥2,242 million (116% year on year)Operating profit¥1,038 million (129% year on year)
- Accounting and legalNet Sales¥618 million (102% year on year)Operating profit¥45 million (94% year on year)
- CRESNet Sales¥1,752 million (7,660% year on year)Operating profit¥310 million (up ¥319 million year on year)
- OtherNet Sales¥1,155 million (86% year on year)Operating profit¥10 million (up ¥51 million year on year)
Medium-term management plan targets
Net Sales¥100 billion
Target fiscal yearIn the near future
Financial targets
Equity ratio43.8% in the first quarter of the fiscal year ending February 2027 (40.9% at the end of the previous fiscal year)
Market Size / Share
Lawyer network38% of Japan's lawyers
Number of employees
Number of Employees4,605 people
As ofApril 2026
Annual Dividend
Annual dividend per share¥51
Interim¥0.0
End of period¥51
Payout ratio
RateBasic policy of maintaining a consolidated payout ratio of around 30%
| Item | Details |
|---|---|
| Document type | Financial results presentation |
| Fiscal Period Covered | First quarter of the fiscal year ending February 2027 |
| Net Sales | ¥17,034 million (YoY +23.0%) |
| Operating profit | ¥2,204 million (YoY +52.0%) |
| Ordinary income | ¥2,192 million (YoY +52.0%) |
| Net income | ¥1,486 million (YoY +57.0%) |
| Gross Profit Margin | 41.6% |
| Operating profit margin | 12.9% |
| Selling, general and administrative expenses | ¥4,890 million |
| Results for the three months of the current quarter | Net Sales ¥17,034 million / Operating profit ¥2,204 million / Ordinary income ¥2,192 million / Net income ¥1,486 million |
| Full-year earnings forecast | Net Sales ¥66,000 million / Operating profit ¥5,450 million / Ordinary income ¥5,350 million / Net income ¥3,450 million / Operating profit margin 8.3% / Annual Dividend ¥51 |
| Progress against full-year forecast | Consolidated Net Sales 26% / Operating profit 42% / Ordinary income 43% / Net income 44% / By segment Progress against the full-year revenue and operating profit plans, by segment |
| Segment results | Segment Creative (Japan) / Net Sales ¥10,590 million (114% year on year) / Operating profit ¥818 million (123% year on year), Segment Creative (Korea) / Net Sales ¥802 million (105% year on year) / Operating profit -¥18 million (¥13 million lower year on year), Segment Medical Field / Net Sales ¥2,242 million (116% year on year) / Operating profit ¥1,038 million (129% year on year), Segment Accounting and legal / Net Sales ¥618 million (102% year on year) / Operating profit ¥45 million (94% year on year), Segment CRES / Net Sales ¥1,752 million (7,660% year on year) / Operating profit ¥310 million (up ¥319 million year on year), Segment Other / Net Sales ¥1,155 million (86% year on year) / Operating profit ¥10 million (up ¥51 million year on year) |
| Breakdown of Factors Affecting the Change | Factors Relocation and expansion (one-time costs and higher rent) / Amount -¥280 million, Factors Earnings contribution from the gaming subsidiary / Amount +¥136 million, Factors Strong performance in the physician placement business / Amount +¥233 million, Factors Contribution from the 高橋書店 group / Amount +¥293 million, Factors Higher profit from the core business (items not included above) / Amount +¥266 million, Factors Improved profitability in businesses subject to upfront investment / Amount +¥105 million |
| Key KPIs | Indicator name Number of professionals / Value 463,000 people / Year on year against the same period last year Not disclosed, Indicator name Number of clients / Value 57,000 companies / Year on year against the same period last year Not disclosed, Indicator name Number of group companies / Value 35 companies / Year on year against the same period last year Not disclosed, Indicator name Number of employees / Value 4,605 people / Year on year against the same period last year Not disclosed, Indicator name Game creators / Value 1,600 people / Year on year against the same period last year Not disclosed, Indicator name DX engineers / Value 270 people / Year on year against the same period last year Not disclosed, Indicator name Photographer and writer network / Value 720 people / Year on year against the same period last year +120 people year on year, Indicator name Healthcare facilities receiving management support / Value 3 Facility / Year on year against the same period last year Not disclosed |
| Number of employees | Number of Employees 4,605 people / As of April 2026 / Changes during the period and hiring plan Not disclosed |
| Medium-term management plan targets | Net Sales ¥100 billion / Target fiscal year In the near future |
| Financial targets | Equity ratio 43.8% in the first quarter of the fiscal year ending February 2027 (40.9% at the end of the previous fiscal year) / Target value Not disclosed |
| Annual Dividend | Annual dividend per share ¥51 / Interim ¥0.0 / End of period ¥51 |
| Payout ratio | Rate Basic policy of maintaining a consolidated payout ratio of around 30% |
| Market Size / Share | Lawyer network 38% of Japan's lawyers |
| New initiatives | Relocation and expansion of the C&R Creative Studio (an additional 1,836 tsubo of floor space), Investments in 13 venture companies to support business succession and startups, Launch of the management development academy this autumn, Expansion of game development, overseas sales and e-book businesses through collaboration with the 高橋書店 group, Provision of AI solutions, development of AI talent, product development, AI animation projects, and use of secure in-house AI |
Items this document does not state (9)
Self-assessment against the planUnit price and quantity metricsNumber of stores and locationsAssumptions Underlying the Business OutlookRisk amount incorporated into the outlookAcquisition 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.Results progressed steadily due to growth in existing businesses, earnings contributions from the gaming subsidiary, strong performance in the physician placement business, the contribution from the consolidated 高橋書店 group, higher profit from the core business, and improved profitability in businesses subject to upfront investment.
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.