Worth reading
65In focus
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
513
¥ millions (year-on-year change in operating income)Wording
Conditional
How definitive the wording is.Contents of this document
Presentation materials for financial resultsSecond quarter of the fiscal year ending December 20269 items taken from the company’s own explanation
Financial Results Figures (The key points of this material are explained below)
Net Sales¥14,274 million+16.8%
Operating profit¥82 million
Ordinary income¥71 million
Net income¥30 million
Gross Profit Margin26.8%
Operating profit margin0.6%
Selling, general and administrative expenses¥3,740 million
Results for the three months of the current quarter
Net Sales
¥6,866 million
Full-year earnings forecast
Net Sales
¥30,500 million
Operating profit
¥500 million
Ordinary income
¥500 million
Net income for the current fiscal year
¥300 million
What the company explained in this material
Self-assessment against the planThe company's self-assessment against its own plan.
Net sales are progressing as expected, while operating profit is above the interim earnings forecastBreakdown of Factors Affecting the ChangeReasons cited by the Company for the change in the figures.
- Profit increase from higher revenue and other factors¥609 million
- Increase in personnel expenses¥-156 million
- Increase in rent and lease expenses¥-66 million
- Higher amortization of goodwill¥-52 million
- Decrease in R&D expenses¥58 million
- Decrease in fees paid¥30 million
- Decrease in other SG&A expenses¥82 million
New initiatives
- Continue investing in M&A and business expansion
- Acquire new customers and expand the target processes and service areas within existing customers
- Expand non-automotive operations and overseas business
- Continue growth investments in recruitment, technology development, new business development, M&A and other areas
Key KPIsA metric the company considers important as a management benchmark.
- Number of engineers in Japan1,786 PeopleYear on year against the same period last year+17.8%
- Domestic hires256 PeopleYear on year against the same period last year+15.8%
- Dispatch rate per engineer in Japan¥5,226
- Engineer utilization rate in Japan84.1 %
- Domestic employee turnover rate
Unit price and quantity metricsThese figures show sales broken down by price and volume.
- Dispatch rate per engineer in Japan¥5,226Comparison¥130 higher than in the first quarter of the fiscal year ending December 2026
- Number of engineers in Japan1,786 People
- Engineer utilization rate in Japan84.1 %
Segment results
- Engineering and Manufacturing BusinessNet Sales¥9,787 million (YoY +5.1%)Operating profit¥-78 million
- Consulting and Engineering BusinessNet Sales¥2,848 million (YoY +28.7%)Operating profit¥184 million (YoY -20.0%)
- Business Incubation BusinessNet Sales¥1,635 million (YoY +135.2%)Operating profit¥-215 million
- AdjustmentsOperating profit¥190 million (YoY +9,400.0%)
Medium-term management plan targets
- TargetRevenue of ¥40 billionTarget fiscal year2027
- TargetRevenue of ¥100 billionTarget fiscal year2033
Number of employees
Number of Employees2,526 People
As ofEnd of December 2025
Annual Dividend
Annual dividend per share¥55
Interim¥0
End of period¥55
| Item | Details |
|---|---|
| Document type | Presentation materials for financial results |
| Fiscal Period Covered | Second quarter of the fiscal year ending December 2026 |
| Net Sales | ¥14,274 million (YoY +16.8%) |
| Operating profit | ¥82 million |
| Ordinary income | ¥71 million |
| Net income | ¥30 million |
| Gross Profit Margin | 26.8% |
| Operating profit margin | 0.6% |
| Selling, general and administrative expenses | ¥3,740 million |
| Results for the three months of the current quarter | Net Sales ¥6,866 million |
| Full-year earnings forecast | Net Sales ¥30,500 million / Operating profit ¥500 million / Ordinary income ¥500 million / Net income for the current fiscal year ¥300 million |
| Self-assessment against the plan | Net sales are progressing as expected, while operating profit is above the interim earnings forecast |
| Segment results | Segment Engineering and Manufacturing Business / Net Sales ¥9,787 million (YoY +5.1%) / Operating profit ¥-78 million, Segment Consulting and Engineering Business / Net Sales ¥2,848 million (YoY +28.7%) / Operating profit ¥184 million (YoY -20.0%), Segment Business Incubation Business / Net Sales ¥1,635 million (YoY +135.2%) / Operating profit ¥-215 million, Segment Adjustments / Net Sales Not disclosed / Operating profit ¥190 million (YoY +9,400.0%) |
| Breakdown of Factors Affecting the Change | Factors Profit increase from higher revenue and other factors / Amount ¥609 million, Factors Increase in personnel expenses / Amount ¥-156 million, Factors Increase in rent and lease expenses / Amount ¥-66 million, Factors Higher amortization of goodwill / Amount ¥-52 million, Factors Decrease in R&D expenses / Amount ¥58 million, Factors Decrease in fees paid / Amount ¥30 million, Factors Decrease in other SG&A expenses / Amount ¥82 million |
| Key KPIs | Indicator name Number of engineers in Japan / Value 1,786 People / Year on year against the same period last year +17.8%, Indicator name Domestic hires / Value 256 People / Year on year against the same period last year +15.8%, Indicator name Dispatch rate per engineer in Japan / Value ¥5,226 / Year on year against the same period last year Not disclosed, Indicator name Engineer utilization rate in Japan / Value 84.1 % / Year on year against the same period last year Not disclosed, Indicator name Domestic employee turnover rate / Value Not disclosed / Year on year against the same period last year Not disclosed |
| Unit price and quantity metrics | Indicator name Dispatch rate per engineer in Japan / Value ¥5,226 / Comparison ¥130 higher than in the first quarter of the fiscal year ending December 2026, Indicator name Number of engineers in Japan / Value 1,786 People, Indicator name Engineer utilization rate in Japan / Value 84.1 % |
| Number of employees | Number of Employees 2,526 People / As of End of December 2025 / Change during the period Not disclosed |
| Medium-term management plan targets | Target Revenue of ¥40 billion / Target fiscal year 2027, Target Revenue of ¥100 billion / Target fiscal year 2033 |
| Annual Dividend | Annual dividend per share ¥55 / Interim ¥0 / End of period ¥55 |
| New initiatives | Continue investing in M&A and business expansion, Acquire new customers and expand the target processes and service areas within existing customers, Expand non-automotive operations and overseas business, Continue growth investments in recruitment, technology development, new business development, M&A and other areas |
Items this document does not state (11)
Progress against full-year forecastNumber of stores and locationsAssumptions Underlying the Business OutlookRisk amount incorporated into the outlookFinancial targetsPayout ratioAcquisition of treasury sharesCapital expendituresOrders received and order backlogMarket Size / ShareKey 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.Net sales increased on growing demand for design and development services, consulting, and software development services. Operating profit was generated through business performance and appropriate control of selling, general and administrative expenses, including recruitment costs.
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.