Worth reading
61In focus
Scored from 5 of 6 sectionsDirection
Mixed performance
Direction inferred from the company’s description.Scale
13.9
% (year-on-year change in revenue)Wording
Conditional
How definitive the wording is.Results for this period
Third quarter2025年1月1日〜2025年9月30日ConsolidatedJapanese GAAPNet Sales2,502¥ millionYear on year +13.9%Progress 73.4%
Operating profit217¥ millionYear on year +0.9%Progress 91.2%
Ordinary income252¥ millionYear on year +19.8%Progress 93.7%
Net income attributable to owners of the parent161¥ millionYear on year -8.6%
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 share53.49円
Financial position at period-end
Total assets2,176¥ million
of which net assets 1,617 ¥ millionEquity ratio 71.0%vs. prior year-end +5.2pt
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.
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥3,410 million (YoY +15.6%)
Operating profit¥238 million (YoY -20.9%)
Ordinary income¥269 million (YoY -8.2%)
Profit attributable to owners of the parent¥167 million (YoY -44.4%)
Revision to Earnings ForecastNot disclosed → Net Sales 3,410 / Operating profit 238 / Ordinary income 269 / Profit attributable to owners of the parent 167
Annual Dividend Forecast¥45 → Undecided（Undecided）
Factors Behind Changes in Business Performance
拡大するマーケット需要を取り込み売上高の拡大に注力すると共に、コンサルタントの採用や人的投資の強化を推進した。
Disclosure regarding the going concern assumption
No applicable matters
Change in accounting policy
基準改正に伴う変更 Yes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 1 / Company name 株式会社エスコーポレートソリューションズ / Excluded Not disclosed
Material subsequent events2025年10月1日に、連結子会社が税理士法人エスネットワークス及び社会保険労務士法人エスネットワークスからペイロール事業を譲り受けた。また、譲渡制限付株式報酬として普通株式100,000株を発行することを決議した。
Breakdown of extraordinary income (loss)Extraordinary income Gain on business transfer ¥30,000 thousand / Extraordinary loss Impairment Loss on Investment Securities ¥13,313 thousand
Depreciation and amortization¥14,209 thousand
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingNo
Issued Shares at Period-End3,048,100 Shares
Treasury Shares at Period-End9,624 Shares
| Item | Details |
|---|---|
| Fiscal Period Classification | Third quarter |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 2025年1月1日〜2025年9月30日 |
| Net Sales | ¥2,502 million (YoY +13.9%) |
| Operating profit | ¥217 million (YoY +0.9%) |
| Ordinary income | ¥252 million (YoY +19.8%) |
| Profit attributable to owners of the parent | ¥161 million (YoY -8.6%) |
| Net income per share | 53.49円 |
| Equity ratio | End of the current fiscal period 71 % / End of previous period 65.8 % |
| Total assets | ¥2,176 million |
| Net assets | ¥1,617 million |
| Full-year earnings forecast | Net Sales ¥3,410 million (YoY +15.6%) / Operating profit ¥238 million (YoY -20.9%) / Ordinary income ¥269 million (YoY -8.2%) / Profit attributable to owners of the parent ¥167 million (YoY -44.4%) |
| Revision to Earnings Forecast | Not disclosed → Net Sales 3,410 / Operating profit 238 / Ordinary income 269 / Profit attributable to owners of the parent 167 |
| Annual Dividend Forecast | ¥45 → Undecided（Undecided） |
| Depreciation and amortization | ¥14,209 thousand |
| Breakdown of extraordinary income (loss) | Extraordinary income Gain on business transfer ¥30,000 thousand / Extraordinary loss Impairment Loss on Investment Securities ¥13,313 thousand |
| Disclosure regarding the going concern assumption | No applicable matters |
| Change in accounting policy | Changes due to revisions to standards Yes / Other changes No / Change in accounting estimate No / Restatement No |
| Changes in the scope of consolidation | New Number of companies 1 / Company name 株式会社エスコーポレートソリューションズ / Excluded Not disclosed |
| Material subsequent events | 2025年10月1日に、連結子会社が税理士法人エスネットワークス及び社会保険労務士法人エスネットワークスからペイロール事業を譲り受けた。また、譲渡制限付株式報酬として普通株式100,000株を発行することを決議した。 |
| Availability of Supplementary Financial Results Materials | Yes |
| Availability of Financial Results Briefing | No |
| Issued Shares at Period-End | 3,048,100 Shares |
| Treasury Shares at Period-End | 9,624 Shares |
| Factors Behind Changes in Business Performance | 拡大するマーケット需要を取り込み売上高の拡大に注力すると共に、コンサルタントの採用や人的投資の強化を推進した。 |
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 PolicySegment revenueSegment profitRegional salesOrders received and order backlogImpairment loss
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.拡大するマーケット需要を取り込むため売上高の拡大に注力し、コンサルタントの採用や人的投資の強化を推進した。加えて、BPOサービス展開に向けてペイロール事業を譲り受けた。業績予想の修正理由の詳細は本文では説明せず、別途公表した「通期業績予想の修正に関するお知らせ」を参照している。
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.