Revised forecast
Fiscal year ending September 2026 · Full yearPrevious forecast published 10 November 2025The bar length represents the relative magnitude of change, based on the item that changed the most in this document. The percentage change shown by the dotted line is calculated from the two reported figures because the company did not provide the rate.
Revenue fell below the forecast due to the end of the temporary surge in demand that occurred in the previous fiscal year, the planned M&A transaction not reaching completion, order sizes for existing RPO service projects falling short of expectations, and the decrease in recognized revenue resulting from the shift in services from PMR to OMR. Operating profit and ordinary profit also fell below the forecast because the decline in revenue could not be offset, while net income also fell below the forecast due in part to the recording of an impairment loss of ¥98 million.
Impairment loss: ¥98 million
| Item | Details |
|---|---|
| Net Sales | ¥20,500 million → ¥17,851 million（-12.9%） |
| Operating profit | ¥1,060 million → ¥892 million（-15.8%） |
| Ordinary income | ¥1,060 million → ¥917 million（-13.5%） |
| Profit attributable to owners of the parent | ¥689 million → ¥509 million（-26.1%） |
| Net income per share | 82.67 Yen and sen → 61.07 Yen and sen |
| Fiscal Period Covered | Fiscal year ending September 2026 |
| Period Covered | Full year |
| Publication date of previous forecast | 10 November 2025 |
| Previous-period results | Revenue: ¥18,269 million, operating profit: ¥877 million, ordinary profit: ¥897 million, net income attributable to owners of the parent: ¥511 million, earnings per share: ¥60.82 |
| Reason for the revision | Revenue fell below the forecast due to the end of the temporary surge in demand that occurred in the previous fiscal year, the planned M&A transaction not reaching completion, order sizes for existing RPO service projects falling short of expectations, and the decrease in recognized revenue resulting from the shift in services from PMR to OMR. Operating profit and ordinary profit also fell below the forecast because the decline in revenue could not be offset, while net income also fell below the forecast due in part to the recording of an impairment loss of ¥98 million. |
| Details and amount of extraordinary loss | Impairment loss: ¥98 million |
| Consolidated / non-consolidated | Consolidated |
Items this document does not state (1)
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.Revenue declined due to the end of the temporary surge in demand that occurred in the previous fiscal year, the planned M&A transaction not reaching completion, and order sizes for existing RPO service projects falling below expectations. In addition, the shift in services from PMR to OMR resulted in a mix with lower recognized revenue, which could not be offset at the profit level. Furthermore, an impairment loss of ¥98 million was recorded in net income attributable to owners of the parent.