Worth reading
49Recurring
Scored from 5 of 6 sectionsDirection
Improvement
Direction inferred from the company’s description.Scale
67.8
Year-on-year change in operating profit (%)Wording
Definitive
How definitive the wording is.Results for this period
Third quarter1 January 2026 to 30 September 2026ConsolidatedJapanese GAAPNet Sales7,974¥ millionYear on year +10.2%Progress 72.5%
Operating profit736¥ millionYear on year +67.8%Progress 44.6%
Ordinary income852¥ millionYear on year +82.2%Progress 52.3%
Net income attributable to owners of the parent566¥ millionYear on year +150.8%
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¥21.19
Financial position at period-end
Total assets18,955¥ million
of which net assets 6,748 ¥ millionEquity ratio 35.4%vs. prior year-end -2.3pt
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 revenueValue Cafeteria Business ¥6,517,858 thousand (YoY +10.2%), HR Management Business ¥1,457,083 thousand (YoY +10.3%)
Segment profitValue Cafeteria Business ¥1,426,982 thousand (YoY +25.0%), HR Management Business ¥284,165 thousand (YoY +37.3%)
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥11,000 million (YoY +9.3%)
Operating profit¥1,650 million (YoY +86.9%)
Ordinary income¥1,630 million (YoY +70.3%)
Profit attributable to owners of the parent¥1,050 million (YoY +66.9%)
Annual Dividend Forecast26 Yen → 28 Yen
Factors Behind Changes in Business Performance
Net sales increased due to the acquisition of new customers and expanded service use by existing customers, while profitability improved as the company reduced staffing and outsourcing costs by strengthening its in-house operating structure. In addition, net income attributable to owners of the parent increased following the recognition of a ¥59.534 million gain on the sale of investment securities as extraordinary income.
Disclosure regarding the going concern assumption
Not applicable
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 consolidationNo significant changes in the scope of consolidation during the period (the number and names of companies added or excluded are not disclosed)
Material subsequent eventsThe company resolved to acquire all shares of Yugen Kaisha Shin-Akasaka Health Management Association and make it a subsidiary, with the acquisition scheduled for 18 November 2026. The consideration consists of ¥1,300 million in cash and ¥154 million in the company's common shares, for a total of ¥1,454 million. In addition, 100,000 common shares are scheduled to be issued through a third-party allotment as part of the consideration.
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of investment securities ¥59,534 thousand / Extraordinary loss Loss on valuation of investment securities ¥7,180 thousand
Depreciation and amortization¥403,229 thousand
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingNo
Issued Shares at Period-End27,423,600 shares
Treasury Shares at Period-End675,796 shares
| Item | Details |
|---|---|
| Fiscal Period Classification | Third quarter |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 1 January 2026 to 30 September 2026 |
| Net Sales | ¥7,974 million (YoY +10.2%) |
| Operating profit | ¥736 million (YoY +67.8%) |
| Ordinary income | ¥852 million (YoY +82.2%) |
| Profit attributable to owners of the parent | ¥566 million (YoY +150.8%) |
| Net income per share | ¥21.19 |
| Equity ratio | End of the current fiscal period 35.4 / End of previous period 37.7 |
| Total assets | ¥18,955 million |
| Net assets | ¥6,748 million |
| Full-year earnings forecast | Net Sales ¥11,000 million (YoY +9.3%) / Operating profit ¥1,650 million (YoY +86.9%) / Ordinary income ¥1,630 million (YoY +70.3%) / Profit attributable to owners of the parent ¥1,050 million (YoY +66.9%) |
| Annual Dividend Forecast | 26 Yen → 28 Yen |
| Segment revenue | Value Cafeteria Business ¥6,517,858 thousand (YoY +10.2%), HR Management Business ¥1,457,083 thousand (YoY +10.3%) |
| Segment profit | Value Cafeteria Business ¥1,426,982 thousand (YoY +25.0%), HR Management Business ¥284,165 thousand (YoY +37.3%) |
| Depreciation and amortization | ¥403,229 thousand |
| Breakdown of extraordinary income (loss) | Extraordinary income Gain on sale of investment securities ¥59,534 thousand / Extraordinary loss Loss on valuation of investment securities ¥7,180 thousand |
| Disclosure regarding the going concern assumption | Not applicable |
| 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 | No significant changes in the scope of consolidation during the period (the number and names of companies added or excluded are not disclosed) |
| Material subsequent events | The company resolved to acquire all shares of Yugen Kaisha Shin-Akasaka Health Management Association and make it a subsidiary, with the acquisition scheduled for 18 November 2026. The consideration consists of ¥1,300 million in cash and ¥154 million in the company's common shares, for a total of ¥1,454 million. In addition, 100,000 common shares are scheduled to be issued through a third-party allotment as part of the consideration. |
| Availability of Supplementary Financial Results Materials | Yes |
| Availability of Financial Results Briefing | No |
| Issued Shares at Period-End | 27,423,600 shares |
| Treasury Shares at Period-End | 675,796 shares |
| Factors Behind Changes in Business Performance | Net sales increased due to the acquisition of new customers and expanded service use by existing customers, while profitability improved as the company reduced staffing and outsourcing costs by strengthening its in-house operating structure. In addition, net income attributable to owners of the parent increased following the recognition of a ¥59.534 million gain on the sale of investment securities as extraordinary income. |
Items this document does not state (11)
Operating MarginCash flows from operating activitiesCash flows from investing activitiesCash flows from financing activitiesCash and cash equivalents at end of periodRevision to Earnings ForecastPayout ratioShareholder Return PolicyRegional 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.Against a backdrop of increasingly sophisticated health management services and growing interest in corporate health management, the company acquired new customers and existing customers expanded their use of its services. Profitability also improved as the company reduced staffing and outsourcing costs by strengthening its in-house operating structure, while a ¥59.534 million gain on the sale of investment securities from the transfer of unlisted shares further increased net income.
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.
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Corrections happenIf the company reissues this disclosure, the page is rebuilt from the corrected version and the revision number moves up.