Worth reading
52Recurring
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
82.4
% (year-on-year change in operating income)Wording
Conditional
How definitive the wording is.Results for this period
First quarter1 April 2026 to 30 June 2026ConsolidatedJapanese GAAPNet Sales5,264¥ millionYear on year +24.6%Progress 21.3%
Operating profit797¥ millionYear on year +82.4%Progress 19.2%
Ordinary income813¥ millionYear on year +81.8%Progress 19.4%
Net income attributable to owners of the parent514¥ millionYear on year +84.8%
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¥34.77
Financial position at period-end
Total assets19,705¥ million
of which net assets 15,493 ¥ millionEquity ratio 78.6%vs. prior year-end +3.9pt
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 revenueAccounting Services business ¥1,177,259 thousand, Consulting business ¥2,342,802 thousand, Business Solutions business ¥1,648,255 thousand, Real Estate Leasing Business ¥27,094 thousand, Systems development business ¥56,748 thousand, Other ¥12,673 thousand
Segment profitAccounting Services business ¥349,104 thousand, Consulting business ¥781,078 thousand, Business Solutions business ¥-23,943 thousand, Real Estate Leasing Business ¥7,146 thousand, Systems development business ¥-7,818 thousand, Other ¥-177 thousand
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥24,694 million (YoY +18.7%)
Operating profit¥4,156 million (YoY +7.7%)
Ordinary income¥4,197 million (YoY +7.6%)
Profit attributable to owners of the parent¥2,875 million (YoY +1.7%)
Net income per share¥194.39
Revision to Earnings ForecastNo revision
Annual Dividend Forecast¥51 → ¥60（+17.6%）
Factors Behind Changes in Business Performance
The company worked to increase membership in its core businesses, expand its service offerings and improve operational efficiency. Membership totaled 117,377 for its accounting services, 15,132 companies for the F&M Club, and 2,224 offices for the Management Innovation Support Organizations Promotion Council and related organizations.
Disclosure regarding the going concern assumption
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 consolidationNew 0 / Excluded 0 / Company name No
Breakdown of extraordinary income (loss)No extraordinary gains or losses were recorded for the period (total extraordinary losses: —)
Depreciation and amortization¥584,013 thousand
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingYes (for analysts)
Issued Shares at Period-End15,714,400 Shares
Treasury Shares at Period-End921,946 Shares
| Item | Details |
|---|---|
| Fiscal Period Classification | First quarter |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 1 April 2026 to 30 June 2026 |
| Net Sales | ¥5,264 million (YoY +24.6%) |
| Operating profit | ¥797 million (YoY +82.4%) |
| Ordinary income | ¥813 million (YoY +81.8%) |
| Profit attributable to owners of the parent | ¥514 million (YoY +84.8%) |
| Net income per share | ¥34.77 |
| Equity ratio | End of the current fiscal period 78.6 / End of previous period 74.7 |
| Total assets | ¥19,705 million |
| Net assets | ¥15,493 million |
| Full-year earnings forecast | Net Sales ¥24,694 million (YoY +18.7%) / Operating profit ¥4,156 million (YoY +7.7%) / Ordinary income ¥4,197 million (YoY +7.6%) / Profit attributable to owners of the parent ¥2,875 million (YoY +1.7%) / Net income per share ¥194.39 |
| Revision to Earnings Forecast | No revision |
| Annual Dividend Forecast | ¥51 → ¥60（+17.6%） |
| Segment revenue | Accounting Services business ¥1,177,259 thousand, Consulting business ¥2,342,802 thousand, Business Solutions business ¥1,648,255 thousand, Real Estate Leasing Business ¥27,094 thousand, Systems development business ¥56,748 thousand, Other ¥12,673 thousand |
| Segment profit | Accounting Services business ¥349,104 thousand, Consulting business ¥781,078 thousand, Business Solutions business ¥-23,943 thousand, Real Estate Leasing Business ¥7,146 thousand, Systems development business ¥-7,818 thousand, Other ¥-177 thousand |
| Depreciation and amortization | ¥584,013 thousand |
| Breakdown of extraordinary income (loss) | No extraordinary gains or losses were recorded for the period (total extraordinary losses: —) |
| Disclosure regarding the going concern assumption | 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 | New 0 / Excluded 0 / Company name No |
| Availability of Supplementary Financial Results Materials | Yes |
| Availability of Financial Results Briefing | Yes (for analysts) |
| Issued Shares at Period-End | 15,714,400 Shares |
| Treasury Shares at Period-End | 921,946 Shares |
| Factors Behind Changes in Business Performance | The company worked to increase membership in its core businesses, expand its service offerings and improve operational efficiency. Membership totaled 117,377 for its accounting services, 15,132 companies for the F&M Club, and 2,224 offices for the Management Innovation Support Organizations Promotion Council and related organizations. |
Items this document does not state (11)
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 lossMaterial subsequent events
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 company worked to increase membership in its core businesses, expand its service offerings and improve operational efficiency. Specifically, it advanced app improvements, strengthened partnerships with financial institutions, integrated its sales structure, expanded cross-selling and developed its customer support framework.
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.