Worth reading
62In 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
102
¥ million (year-on-year increase in operating profit)Wording
Conditional
How definitive the wording is.Contents of this document
Supplementary materials to the earnings summarySecond quarter (interim period) of the fiscal year ending March 20278 items taken from the company’s own explanation
Financial Results Figures (The key points of this material are explained below)
Net Sales¥2,904 million-1.4%
Operating profit¥305 million+50.1%
Ordinary income¥354 million+53.4%
Net income¥266 million+97.2%
Operating profit margin10.5 %
Full-year earnings forecast
Net Sales
¥6,100 million
Operating profit
¥670 million
Ordinary income
¥680 million
Profit attributable to owners of the parent
¥431 million
ROE
21.5 %
EPS
¥80
Dividend per share
¥25
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 Sales47.6%
Operating profit45.6%
Ordinary income52.1%
Profit attributable to owners of the parent61.9%
By segment
Company-operated Record Book locations
Net SalesFull-year forecast ¥1,081 million, second-quarter actual ¥543 million
Operating profitFull-year forecast ¥316 million, second-quarter actual ¥160 million
Record Book franchise
Net SalesFull-year forecast ¥915 million, second-quarter actual ¥440 million
Operating profitFull-year forecast ¥271 million, second-quarter actual ¥135 million
Active Life
Net SalesFull-year forecast ¥1,177 million, second-quarter actual ¥575 million
Operating profitFull-year forecast ¥131 million, second-quarter actual ¥58 million
DX Solutions
Net SalesFull-year forecast ¥1,168 million, second-quarter actual ¥475 million
Operating profitFull-year forecast ¥150 million, second-quarter actual ¥37 million
Home Care Services
Net SalesFull-year forecast ¥1,756 million, second-quarter actual ¥869 million
Operating profitFull-year forecast ¥423 million, second-quarter actual ¥220 million
Head office
Operating profitFull-year forecast ▲¥623 million, second-quarter actual ▲¥306 million
What the company explained in this material
Self-assessment against the planThe company's self-assessment against its own plan.
Revenue was slightly below the interim-period target, while profit at each stage was slightly above planBreakdown of Factors Affecting the ChangeReasons cited by the Company for the change in the figures.
Operating profit
Record Book franchiseRevenue increase ¥30 million, cost increase ▲¥17 million
Company-operated Record Book locationsRevenue increase ¥0 million, cost reduction ¥25 million
Active LifeRevenue decrease ▲¥65 million, cost reduction ¥65 million
DX SolutionsRevenue decrease ▲¥41 million, cost reduction ¥20 million
Home Care ServicesRevenue increase ¥45 million, cost increase ▲¥27 million
セントワークスRevenue decrease ▲¥12 million, cost reduction ¥17 million
Head-office SG&A expensesPersonnel expense reduction ¥21 million, other SG&A expense reduction ¥16 million, shareholder-related expense increase ▲¥6 million
New initiatives
- Signed a franchise agreement with The Chugoku Shimbun and began operating the first Record Book location in October 2026
- Signed a franchise agreement with ロジテル for the opening of 5 new locations
- フルケア completed the absorption-type merger of 正光技建
- 提供相談対応やノウハウを提供
- Plans to make active investments in the DX Solutions business, centered on セントワークス
Key KPIsA metric the company considers important as a management benchmark.
Company-operated location utilization rate
80.7 %
Franchise location utilization rate
69.7 %
Monthly Record Book users
23,000 people
Number of Record Book locations
248 locations
ROE
28.4 %
EPS
¥49
Segment results
Healthcare Solutions business
Net Sales
¥2,034 million
Operating profit
¥392 million
Year on year against the same period last year
Net Sales▲¥87 million
Operating profit+¥87 million
Record Book
Net Sales
¥983 million
Operating profit
¥296 million
Year on year against the same period last year
Net Sales+¥31 million
Operating profit+¥76 million
Active Life
Net Sales
¥575 million
Operating profit
¥58 million
Year on year against the same period last year
Net Sales▲¥65 million
Operating profit+¥29 million
DX Solutions
Net Sales
¥475 million
Operating profit
¥37 million
Year on year against the same period last year
Net Sales▲¥53 million
Operating profit▲¥17 million
Home Care Services business
Net Sales
¥869 million
Operating profit
¥220 million
Year on year against the same period last year
Net Sales+¥45 million
Operating profit+¥33 million
Number of stores and locations
Number of Record Book locations
End of period248 locations
Locations opened and closed during the period
New openings2 locations
Closures0 locations
Full-year target for new openings22
Annual Dividend
¥25
Payout ratio
30 %
| Item | Details |
|---|---|
| Document type | Supplementary materials to the earnings summary |
| Fiscal Period Covered | Second quarter (interim period) of the fiscal year ending March 2027 |
| Net Sales | ¥2,904 million (YoY -1.4%) |
| Operating profit | ¥305 million (YoY +50.1%) |
| Ordinary income | ¥354 million (YoY +53.4%) |
| Net income | ¥266 million (YoY +97.2%) |
| Operating profit margin | 10.5 % |
| Full-year earnings forecast | Net Sales ¥6,100 million / Operating profit ¥670 million / Ordinary income ¥680 million / Profit attributable to owners of the parent ¥431 million / ROE 21.5 % / EPS ¥80 / Dividend per share ¥25 |
| Progress against full-year forecast | Net Sales 47.6% / Operating profit 45.6% / Ordinary income 52.1% / Profit attributable to owners of the parent 61.9% / By segment Company-operated Record Book locations Net Sales Full-year forecast ¥1,081 million, second-quarter actual ¥543 million / Operating profit Full-year forecast ¥316 million, second-quarter actual ¥160 million / Record Book franchise Net Sales Full-year forecast ¥915 million, second-quarter actual ¥440 million / Operating profit Full-year forecast ¥271 million, second-quarter actual ¥135 million / Active Life Net Sales Full-year forecast ¥1,177 million, second-quarter actual ¥575 million / Operating profit Full-year forecast ¥131 million, second-quarter actual ¥58 million / DX Solutions Net Sales Full-year forecast ¥1,168 million, second-quarter actual ¥475 million / Operating profit Full-year forecast ¥150 million, second-quarter actual ¥37 million / Home Care Services Net Sales Full-year forecast ¥1,756 million, second-quarter actual ¥869 million / Operating profit Full-year forecast ¥423 million, second-quarter actual ¥220 million / Head office Operating profit Full-year forecast ▲¥623 million, second-quarter actual ▲¥306 million |
| Self-assessment against the plan | Revenue was slightly below the interim-period target, while profit at each stage was slightly above plan |
| Segment results | Healthcare Solutions business Net Sales ¥2,034 million / Operating profit ¥392 million / Year on year against the same period last year Net Sales ▲¥87 million / Operating profit +¥87 million / Record Book Net Sales ¥983 million / Operating profit ¥296 million / Year on year against the same period last year Net Sales +¥31 million / Operating profit +¥76 million / Active Life Net Sales ¥575 million / Operating profit ¥58 million / Year on year against the same period last year Net Sales ▲¥65 million / Operating profit +¥29 million / DX Solutions Net Sales ¥475 million / Operating profit ¥37 million / Year on year against the same period last year Net Sales ▲¥53 million / Operating profit ▲¥17 million / Home Care Services business Net Sales ¥869 million / Operating profit ¥220 million / Year on year against the same period last year Net Sales +¥45 million / Operating profit +¥33 million |
| Breakdown of Factors Affecting the Change | Operating profit Record Book franchise Revenue increase ¥30 million, cost increase ▲¥17 million / Company-operated Record Book locations Revenue increase ¥0 million, cost reduction ¥25 million / Active Life Revenue decrease ▲¥65 million, cost reduction ¥65 million / DX Solutions Revenue decrease ▲¥41 million, cost reduction ¥20 million / Home Care Services Revenue increase ¥45 million, cost increase ▲¥27 million / セントワークス Revenue decrease ▲¥12 million, cost reduction ¥17 million / Head-office SG&A expenses Personnel expense reduction ¥21 million, other SG&A expense reduction ¥16 million, shareholder-related expense increase ▲¥6 million |
| Key KPIs | Company-operated location utilization rate 80.7 % / Franchise location utilization rate 69.7 % / Monthly Record Book users 23,000 people / Number of Record Book locations 248 locations / ROE 28.4 % / EPS ¥49 |
| Number of stores and locations | Number of Record Book locations End of period 248 locations / Locations opened and closed during the period New openings 2 locations / Closures 0 locations / Full-year target for new openings 22 |
| Annual Dividend | ¥25 |
| Payout ratio | 30 % |
| New initiatives | Signed a franchise agreement with The Chugoku Shimbun and began operating the first Record Book location in October 2026, Signed a franchise agreement with ロジテル for the opening of 5 new locations, フルケア completed the absorption-type merger of 正光技建, 提供相談対応やノウハウを提供, Plans to make active investments in the DX Solutions business, centered on セントワークス |
Items this document does not state (14)
Gross Profit MarginSelling, general and administrative expensesResults for the three months of the current quarterUnit price and quantity metricsNumber of employeesAssumptions Underlying the Business OutlookRisk amount incorporated into the outlookMedium-term management plan targetsFinancial targetsAcquisition 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.In the Record Book business, higher utilization at existing locations and increased franchise royalty income contributed to profit growth. In the Active Life business, the downsizing of unprofitable operations contributed to profit growth, while in the Home Care Services business, an increase in the number of services provided supported earnings. In contrast, revenue and profit in the DX Solutions business declined following the large projects recorded in the previous fiscal year.
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.