Worth reading
31Immaterial
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
250
¥ million (increase in full-year operating income forecast)Wording
Conditional
How definitive the wording is.Contents of this document
Presentation materials on financial resultsSecond quarter of the fiscal year ending December 20266 items taken from the company’s own explanation
Financial Results Figures (The key points of this material are explained below)
Net Sales¥2,387.20 million+47.1%
Operating profit¥500 million+164.8%
Ordinary income¥491.78 million
Net income¥280.01 million
Full-year earnings forecast
Net Sales
¥4,400 million
Operating profit
¥650 million
Ordinary income
¥620 million
Profit attributable to owners of the parent
¥405 million
What the company explained in this material
Breakdown of Factors Affecting the ChangeReasons cited by the Company for the change in the figures.
- Investment business revenue (including the exit of investee company C)¥419 million
- Accelerated growth investments (recruitment, training and compensation, AI/DX initiatives, costs associated with establishing funds and executing investments, etc.)
New initiatives
- Formation of ES NETWORKS FUND I Investment Limited Partnership (1 May 2026; total capital commitments of approximately ¥380 million)
- Hands-on investments in startup companies
- Increased investment in human capital, including recruitment, training and compensation
- Strengthened AI/DX initiatives
Key KPIsA metric the company considers important as a management benchmark.
- Number of M&A transactions (cumulative January–June 2026)2,647 EngagementsYear on year against the same period last year+128 transactions year on year
- Revenue from domestic consulting services¥1,528 million
- Revenue from overseas subsidiaries¥325 million
Segment results
エスネットワークス (domestic consulting services)
Net Sales
¥1,528 million
エスコーポレートソリューションズ (domestic BPO services)
Net Sales
¥119 million
Overseas Subsidiaries
Net Sales
¥325 million
Investment business subsidiary
Net Sales
¥419 million
サンワロジ (logistics business)
Net Sales
¥63 million
Market Size / Share
Number of M&A transactions
Cumulative January–June 20262,647 transactions
Cumulative January–June 20252,519 transactions
10-year CAGR+7.7%
Annual Dividend
2022¥39.00
2023¥41.00
2024¥45.00
2025¥50.00
| Item | Details |
|---|---|
| Document type | Presentation materials on financial results |
| Fiscal Period Covered | Second quarter of the fiscal year ending December 2026 |
| Net Sales | ¥2,387.20 million (YoY +47.1%) |
| Operating profit | ¥500 million (YoY +164.8%) |
| Ordinary income | ¥491.78 million |
| Net income | ¥280.01 million |
| Full-year earnings forecast | Net Sales ¥4,400 million / Operating profit ¥650 million / Ordinary income ¥620 million / Profit attributable to owners of the parent ¥405 million |
| Segment results | エスネットワークス (domestic consulting services) Net Sales ¥1,528 million / Profit Not disclosed / エスコーポレートソリューションズ (domestic BPO services) Net Sales ¥119 million / Profit Not disclosed / Overseas Subsidiaries Net Sales ¥325 million / Profit Not disclosed / Investment business subsidiary Net Sales ¥419 million / Profit Not disclosed / サンワロジ (logistics business) Net Sales ¥63 million / Profit Not disclosed |
| Breakdown of Factors Affecting the Change | Factors Investment business revenue (including the exit of investee company C) / Amount ¥419 million, Factors Accelerated growth investments (recruitment, training and compensation, AI/DX initiatives, costs associated with establishing funds and executing investments, etc.) / Amount Not disclosed |
| Key KPIs | Indicator name Number of M&A transactions (cumulative January–June 2026) / Value 2,647 Engagements / Year on year against the same period last year +128 transactions year on year, Indicator name Revenue from domestic consulting services / Value ¥1,528 million / Year on year against the same period last year Not disclosed, Indicator name Revenue from overseas subsidiaries / Value ¥325 million / Year on year against the same period last year Not disclosed |
| Annual Dividend | 2022 ¥39.00 / 2023 ¥41.00 / 2024 ¥45.00 / 2025 ¥50.00 / 2026 2Q Not disclosed |
| Market Size / Share | Number of M&A transactions Cumulative January–June 2026 2,647 transactions / Cumulative January–June 2025 2,519 transactions / 10-year CAGR +7.7% |
| New initiatives | Formation of ES NETWORKS FUND I Investment Limited Partnership (1 May 2026; total capital commitments of approximately ¥380 million), Hands-on investments in startup companies, Increased investment in human capital, including recruitment, training and compensation, Strengthened AI/DX initiatives |
Items this document does not state (18)
Gross Profit MarginOperating profit marginSelling, general and administrative expensesResults for the three months of the current quarterProgress against full-year forecastSelf-assessment against the planUnit price and quantity metricsNumber of stores and locationsNumber of employeesAssumptions Underlying the Business OutlookRisk amount incorporated into the outlookMedium-term management plan targetsFinancial targetsPayout ratioAcquisition 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.In addition to recognizing ¥419 million in investment business revenue, the company will accelerate growth investments aimed at the periods ahead.
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.