Worth reading
40Recurring
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
95.9
Year-on-year change in operating profit (%)Wording
Conditional
How definitive the wording is.Results for this period
Third quarter1 October 2025 to 30 June 2026ConsolidatedJapanese GAAPNet Sales25,097¥ millionYear on year +22.4%Progress 75.8%
Operating profit1,254¥ millionYear on year +95.9%Progress 89.6%
Ordinary income1,195¥ millionYear on year +94.1%Progress 90.5%
Net income attributable to owners of the parent835¥ millionYear on year +138.4%
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¥87.80
Financial position at period-end
Total assets19,940¥ million
of which net assets 8,184 ¥ millionEquity ratio 41.0%vs. prior year-end +2.6pt
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¥33,100 million (YoY +22.6%)
Operating profit¥1,400 million (YoY +63.1%)
Ordinary income¥1,320 million (YoY +63.3%)
Profit attributable to owners of the parent¥700 million (YoY +865.0%)
Revision to Earnings ForecastNet Sales Not disclosed → ¥33,100 million / Operating profit Not disclosed → ¥1,400 million / Ordinary income Not disclosed → ¥1,320 million / Profit attributable to owners of the parent Not disclosed → ¥700 million
Annual Dividend Forecast¥40 → ¥40（0.0%）
Factors Behind Changes in Business Performance
Initial consolidation of アソシエ・アカデミー and アソシエ・インターナショナル, accumulation of subsidies under the childcare services promotion program, higher unit prices following changes in capacity, lower costs resulting from increased purchasing power, improved profitability in the photo sales service, and lower ICT expenses as investment-related spending normalized.
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 consolidationNew Number of companies 2 / Company name 株式会社アソシエ・アカデミー, 株式会社アソシエ・インターナショナル / Remarks All shares were acquired on 31 July 2025, and the companies' results have been included in the consolidated financial statements from the first quarter of FY2026 September. / Excluded Number of companies 0 / Company name Not disclosed
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of non-current assets ¥75 million / Gain on business transfer ¥23 million / Gain on sale of investment securities ¥15 million / Insurance proceeds received ¥0 million / Loss on settlement of asset retirement obligations ¥16 million / Extraordinary loss Loss on Disposal of Fixed Assets ¥0 million / Loss associated with the closure of facilities ¥6 million / Expenses related to the transfer of business ¥2 million
Depreciation and amortization¥635 million
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingNo
Issued Shares at Period-End9,547,580 shares
Treasury Shares at Period-End17,713 shares
| Item | Details |
|---|---|
| Fiscal Period Classification | Third quarter |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 1 October 2025 to 30 June 2026 |
| Net Sales | ¥25,097 million (YoY +22.4%) |
| Operating profit | ¥1,254 million (YoY +95.9%) |
| Ordinary income | ¥1,195 million (YoY +94.1%) |
| Profit attributable to owners of the parent | ¥835 million (YoY +138.4%) |
| Net income per share | ¥87.80 |
| Equity ratio | End of the current fiscal period 41.0% / End of previous period 38.4% |
| Total assets | ¥19,940 million |
| Net assets | ¥8,184 million |
| Full-year earnings forecast | Net Sales ¥33,100 million (YoY +22.6%) / Operating profit ¥1,400 million (YoY +63.1%) / Ordinary income ¥1,320 million (YoY +63.3%) / Profit attributable to owners of the parent ¥700 million (YoY +865.0%) |
| Revision to Earnings Forecast | Net Sales Not disclosed → ¥33,100 million / Operating profit Not disclosed → ¥1,400 million / Ordinary income Not disclosed → ¥1,320 million / Profit attributable to owners of the parent Not disclosed → ¥700 million |
| Annual Dividend Forecast | ¥40 → ¥40（0.0%） |
| Depreciation and amortization | ¥635 million |
| Breakdown of extraordinary income (loss) | Extraordinary income Gain on sale of non-current assets ¥75 million / Gain on business transfer ¥23 million / Gain on sale of investment securities ¥15 million / Insurance proceeds received ¥0 million / Loss on settlement of asset retirement obligations ¥16 million / Extraordinary loss Loss on Disposal of Fixed Assets ¥0 million / Loss associated with the closure of facilities ¥6 million / Expenses related to the transfer of business ¥2 million |
| 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 | New Number of companies 2 / Company name 株式会社アソシエ・アカデミー, 株式会社アソシエ・インターナショナル / Remarks All shares were acquired on 31 July 2025, and the companies' results have been included in the consolidated financial statements from the first quarter of FY2026 September. / Excluded Number of companies 0 / Company name Not disclosed |
| Availability of Supplementary Financial Results Materials | Yes |
| Availability of Financial Results Briefing | No |
| Issued Shares at Period-End | 9,547,580 shares |
| Treasury Shares at Period-End | 17,713 shares |
| Factors Behind Changes in Business Performance | Initial consolidation of アソシエ・アカデミー and アソシエ・インターナショナル, accumulation of subsidies under the childcare services promotion program, higher unit prices following changes in capacity, lower costs resulting from increased purchasing power, improved profitability in the photo sales service, and lower ICT expenses as investment-related spending normalized. |
Items this document does not state (13)
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 lossMaterial subsequent events
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 the contribution from the initial consolidation of アソシエ・アカデミー and アソシエ・インターナショナル, performance was boosted by the accumulation of subsidies under the childcare services promotion program, higher unit prices following changes in capacity, lower costs resulting from increased purchasing power, improved profitability in the photo sales service, and lower ICT expenses as investment-related spending normalized.
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.