Worth reading
54Recurring
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
113.1
Year-on-year change in operating income (%)Wording
Conditional
How definitive the wording is.Results for this period
Interim period (second quarter)1 April 2026 to 30 September 2026ConsolidatedJapanese GAAPNet Sales11,458¥ millionYear on year +27.9%Progress 44.6%
Operating profit1,997¥ millionYear on year +113.1%Progress 40.0%
Ordinary income2,029¥ millionYear on year +111.7%Progress 40.2%
Net income attributable to owners of the parent1,381¥ millionYear on year +113.3%
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¥93.38
Financial position at period-end
Total assets21,941¥ million
of which net assets 16,359 ¥ millionEquity ratio 74.6%vs. prior year-end -0.1pt
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 ¥2,387,860 thousand (YoY +10.5%), Consulting Business ¥5,473,477 thousand (YoY +37.1%), Business Solutions business ¥3,365,409 thousand (YoY +30.7%), Real Estate Leasing ¥54,108 thousand (YoY +1.6%), Systems development business ¥157,102 thousand (YoY +10.2%), Other ¥20,651 thousand (YoY -32.5%)
Segment profitAccounting Services business ¥695,042 thousand (YoY +20.0%), Consulting Business ¥2,123,952 thousand (YoY +74.9%), Business Solutions business ¥-98,545 thousand, Real Estate Leasing ¥13,012 thousand (YoY +5.2%), Systems development business ¥-63,326 thousand, Other ¥-4,400 thousand
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥25,675 million (YoY +23.4%)
Operating profit¥4,994 million (YoY +29.4%)
Ordinary income¥5,046 million (YoY +29.4%)
Profit attributable to owners of the parent¥3,448 million (YoY +22.0%)
Revision to Earnings ForecastNot disclosed → Net Sales ¥25,675 million / Operating profit ¥4,994 million / Ordinary income ¥5,046 million / Profit attributable to owners of the parent ¥3,448 million
Annual Dividend Forecast¥51 → ¥60
Factors Behind Changes in Business Performance
Growth in membership in the core business, expansion of services and improved operational efficiency
Disclosure regarding the going concern assumption
Not applicable (no matters to report in the notes on the going concern assumption)
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 Number of companies 0 / Company name None / Excluded Number of companies 0 / Company name None
Breakdown of extraordinary income (loss)Extraordinary income Insurance surrender value ¥3,535 thousand / Extraordinary loss Loss on disposal of non-current assets ¥8 thousand, Loss on cancellation of insurance policies ¥1,232 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-End921,978 treasury shares
| Item | Details |
|---|---|
| Fiscal Period Classification | Interim period (second quarter) |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 1 April 2026 to 30 September 2026 |
| Net Sales | ¥11,458 million (YoY +27.9%) |
| Operating profit | ¥1,997 million (YoY +113.1%) |
| Ordinary income | ¥2,029 million (YoY +111.7%) |
| Profit attributable to owners of the parent | ¥1,381 million (YoY +113.3%) |
| Net income per share | ¥93.38 |
| Equity ratio | End of the current fiscal period 74.6 / End of previous period 74.7 |
| Total assets | ¥21,941 million |
| Net assets | ¥16,359 million |
| Full-year earnings forecast | Net Sales ¥25,675 million (YoY +23.4%) / Operating profit ¥4,994 million (YoY +29.4%) / Ordinary income ¥5,046 million (YoY +29.4%) / Profit attributable to owners of the parent ¥3,448 million (YoY +22.0%) |
| Revision to Earnings Forecast | Not disclosed → Net Sales ¥25,675 million / Operating profit ¥4,994 million / Ordinary income ¥5,046 million / Profit attributable to owners of the parent ¥3,448 million |
| Annual Dividend Forecast | ¥51 → ¥60 |
| Segment revenue | Accounting Services business ¥2,387,860 thousand (YoY +10.5%), Consulting Business ¥5,473,477 thousand (YoY +37.1%), Business Solutions business ¥3,365,409 thousand (YoY +30.7%), Real Estate Leasing ¥54,108 thousand (YoY +1.6%), Systems development business ¥157,102 thousand (YoY +10.2%), Other ¥20,651 thousand (YoY -32.5%) |
| Segment profit | Accounting Services business ¥695,042 thousand (YoY +20.0%), Consulting Business ¥2,123,952 thousand (YoY +74.9%), Business Solutions business ¥-98,545 thousand, Real Estate Leasing ¥13,012 thousand (YoY +5.2%), Systems development business ¥-63,326 thousand, Other ¥-4,400 thousand |
| Breakdown of extraordinary income (loss) | Extraordinary income Insurance surrender value ¥3,535 thousand / Extraordinary loss Loss on disposal of non-current assets ¥8 thousand, Loss on cancellation of insurance policies ¥1,232 thousand |
| Disclosure regarding the going concern assumption | Not applicable (no matters to report in the notes on the going concern assumption) |
| 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 Number of companies 0 / Company name None / Excluded Number of companies 0 / Company name None |
| 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 | 921,978 treasury shares |
| Factors Behind Changes in Business Performance | Growth in membership in the core business, expansion of services and improved operational efficiency |
Items this document does not state (12)
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 backlogDepreciation and amortizationImpairment 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.Because the company worked to increase membership in its core business, expand its services and improve operational efficiency.
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.