Worth reading
63In focus
0–100. This measures how worthwhile something is to read, not how good or bad the company is.Direction
Mixed performance
Direction inferred from the company’s description.Scale
182.9
Year-on-year change in operating profit (%)Wording
Conditional
How definitive the wording is.Contents of this document
Financial results presentationQ3 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 Sales2,425 Millions of yen-14.2%
Operating profit251 Millions of yen+182.9%
Ordinary income258 Millions of yen+166.6%
Net income117 Millions of yen-34.3%
Gross Profit Margin38.9 %
Operating profit margin10.4 %
Selling, general and administrative expenses693 Millions of yen
Full-year earnings forecast
Net Sales
3,000 Millions of yen
Operating profit
300 Millions of yen
Ordinary income
315 Millions of yen
Profit attributable to owners of the parent
180 Millions of yen
Earnings per share
17.02 Yen
Progress against full-year forecast 通期の予想に対して、いまどこまで進んだかの割合です。
Net Sales80.8
Operating profit83.8
Ordinary income82.2
What the company explained in this material
Self-assessment against the planThe company's self-assessment against its own plan.
Cumulative profit at each level through the third quarter was above the previous full-year forecast.Breakdown of Factors Affecting the ChangeReasons cited by the Company for the change in the figures.
- Earnings contribution from the A-COMS business132 Millions of yen
- Reduction in losses from the toy sales business30 Millions of yen
- Intersegment adjustments and other factors0 Millions of yen
New initiatives
- Establishment of SIbot株式会社, a joint venture with RBB株式会社, and launch of the robot sales and implementation support business
- Plan to establish a data factory for robot learning at SIbot株式会社
- Development of new services and next-generation reverse-aging services using the capital and business alliance with クオンタムリープ株式会社
- Continued discussions on a business alliance with REMED株式会社
Key KPIsA metric the company considers important as a management benchmark.
- Number of clinics using A-COMS3,000 clinics
- Domestic acupuncture and osteopathic clinic market50,000 clinics
- Equipment and consumables sales632 Millions of yenYear on year against the same period last year+32.6%
- Atra billing service revenue471 Millions of yenYear on year against the same period last year+4.2%
- Honetsugi chain revenue417 Millions of yenYear on year against the same period last year+7.1%
- Care support revenue329 Millions of yenYear on year against the same period last year+4.1%
- Other sales104 Millions of yenYear on year against the same period last year+151.0%
- HONEY-STYLE revenue95 Millions of yenYear on year against the same period last year+71.6%
Segment results
- A-COMS businessNet Sales2,051Revenue UnitMillions of yenYear-on-year revenue growth18.3Profit257Profit UnitMillions of yenYear-on-Year Change in Profit105.8
- Toy Retail BusinessNet Sales373Revenue UnitMillions of yenYear-on-year revenue growth-65.9Profit△7Profit UnitMillions of yenProfit for the same period of the previous fiscal year△37
Financial targets
Actual equity ratio
End of December 202541.1 %
End of September 202652.1 %
Market Size / Share
- Domestic acupuncture and osteopathic clinic marketScale50,000
- Market size in existing business areasScale9,850
- Mouthpiece marketScale1,000As of2030 forecastCAGR30
Number of employees
Number of Employees77 people
As ofEnd of September 2026
Capital expenditures
100 Millions of yen
DetailsFacilities of SIbot株式会社
| Item | Details |
|---|---|
| Document type | Financial results presentation |
| Fiscal Period Covered | Q3 of the fiscal year ending December 2026 |
| Net Sales | 2,425 Millions of yen (YoY -14.2%) |
| Operating profit | 251 Millions of yen (YoY +182.9%) |
| Ordinary income | 258 Millions of yen (YoY +166.6%) |
| Net income | 117 Millions of yen (YoY -34.3%) |
| Gross Profit Margin | 38.9 % |
| Operating profit margin | 10.4 % |
| Selling, general and administrative expenses | 693 Millions of yen |
| Full-year earnings forecast | Net Sales 3,000 Millions of yen / Operating profit 300 Millions of yen / Ordinary income 315 Millions of yen / Profit attributable to owners of the parent 180 Millions of yen / Earnings per share 17.02 Yen |
| Progress against full-year forecast | Net Sales 80.8 / Operating profit 83.8 / Ordinary income 82.2 |
| Self-assessment against the plan | Cumulative profit at each level through the third quarter was above the previous full-year forecast. |
| Segment results | Segment A-COMS business / Net Sales 2,051 / Revenue Unit Millions of yen / Year-on-year revenue growth 18.3 / Profit 257 / Profit Unit Millions of yen / Year-on-Year Change in Profit 105.8, Segment Toy Retail Business / Net Sales 373 / Revenue Unit Millions of yen / Year-on-year revenue growth -65.9 / Profit △7 / Profit Unit Millions of yen / Profit for the same period of the previous fiscal year △37 |
| Breakdown of Factors Affecting the Change | Factors Earnings contribution from the A-COMS business / Amount 132 Millions of yen, Factors Reduction in losses from the toy sales business / Amount 30 Millions of yen, Factors Intersegment adjustments and other factors / Amount 0 Millions of yen |
| Key KPIs | Indicator Number of clinics using A-COMS / Value 3,000 clinics / Year on year against the same period last year Not disclosed, Indicator Domestic acupuncture and osteopathic clinic market / Value 50,000 clinics / Year on year against the same period last year Not disclosed, Indicator Equipment and consumables sales / Value 632 Millions of yen / Year on year against the same period last year 32.6 Millions of yen, Indicator Atra billing service revenue / Value 471 Millions of yen / Year on year against the same period last year 4.2 Millions of yen, Indicator Honetsugi chain revenue / Value 417 Millions of yen / Year on year against the same period last year 7.1 Millions of yen, Indicator Care support revenue / Value 329 Millions of yen / Year on year against the same period last year 4.1 Millions of yen, Indicator Other sales / Value 104 Millions of yen / Year on year against the same period last year 151 Millions of yen, Indicator HONEY-STYLE revenue / Value 95 Millions of yen / Year on year against the same period last year 71.6 Millions of yen |
| Number of employees | Number of Employees 77 people / As of End of September 2026 / Change during the period Not disclosed / Hiring plan Not disclosed |
| Financial targets | Actual equity ratio End of December 2025 41.1 % / End of September 2026 52.1 % |
| Capital expenditures | 100 Millions of yen |
| Market Size / Share | Market Domestic acupuncture and osteopathic clinic market / Scale 50,000 clinics, Market Market size in existing business areas / Scale ¥9,850 100 million, Market Mouthpiece market / Scale ¥1,000 100 million / As of 2030 forecast / CAGR ¥30 100 million |
| New initiatives | Establishment of SIbot株式会社, a joint venture with RBB株式会社, and launch of the robot sales and implementation support business, Plan to establish a data factory for robot learning at SIbot株式会社, Development of new services and next-generation reverse-aging services using the capital and business alliance with クオンタムリープ株式会社, Continued discussions on a business alliance with REMED株式会社 |
Items this document does not state (11)
Results for the three months of the current quarterUnit price and quantity metricsNumber of stores and locationsAssumptions Underlying the Business OutlookRisk amount incorporated into the outlookMedium-term management plan targetsAnnual DividendPayout ratioAcquisition of treasury sharesOrders 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.Operating income increased due to higher profits in the A-COMS business, narrower losses in the toy sales business, and lower SG&A expenses. The decline in revenue resulted from the transfer of the toy sales business, while the decline in net income was due to the recognition of a ¥130 million loss on the sale of shares in an affiliate and a ¥92 million gain on the sale of investment securities recorded in the same period of the previous year.
How to read this page
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