Financial Results Briefing Materials for the Interim Period of the Fiscal Year Ending September 2026 | SUS Co.,Ltd. (6554) timely disclosure

Worth reading

75Important

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

237

¥ million (increase versus the initial operating income forecast)

Wording

Conditional

How definitive the wording is.

Contents of this document

Presentation materials for financial resultsInterim period of the fiscal year ending September 202614 items taken from the company’s own explanation

Financial Results Figures (The key points of this material are explained below)

Net Sales¥8,034 million+7.7%

Operating profit¥871 million+6.6%

Ordinary income¥911 million+6.4%

Net income¥679 million +17.0%interim net income attributable to owners of the parent

Selling, general and administrative expenses¥1,398 million

Gross Profit Margin

Rate28.3%

Year-on-year change (points)-0.1 percentage points

Operating profit margin

Rate10.8%

Year-on-year change (points)-0.2 percentage points

Full-year earnings forecast

Net Sales

¥16,902 million

Gross profit

¥4,433 million

Selling, general and administrative expenses

¥3,067 million

Operating profit

¥1,365 million

Ordinary income

¥1,397 million

Net income

¥991 million

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 Sales47.5%

Gross profit51.2%

Selling, general and administrative expenses45.6%

Operating profit63.8%

Ordinary income65.2%

Net income68.5%

What the company explained in this material

Self-assessment against the planThe company's self-assessment against its own plan.

Higher revenue and profits versus the initial forecast

Breakdown of Factors Affecting the ChangeReasons cited by the Company for the change in the figures.

Increase in revenue from the Solutions Business+¥804 million
Decrease in revenue from the Consulting Business-¥216 million
Decrease in revenue from the AR/VR Business-¥20 million
Increase in revenue from the Other Business+¥9 million
Gain on the transfer of the HR Consulting Business+¥70 million
Interim profit before income taxes+¥981 million
Income taxes paid-¥241 million
Increase in trade receivables-¥97 million
Cash outflows for the acquisition of investment securities-¥49 million
Expenditures for the acquisition of property, plant and equipment−¥29 million
Income from Business Transfer+¥56 million
Dividends paid-¥400 million

New initiatives

Opening of the Fukuoka office
Development of an integrated company-wide IT contracting structure
New graduate recruitment focused on mechanical and electrical engineering and AI
Building a workforce of 300 active AR/VR engineers and 100 active AI engineers through investment in and training on generative AI
Capital and business alliance with ailead and joint development of AI solutions
Full-scale development of contract cell culture and processing services by プライムロード
Internal sales of T-shirts featuring works by artist employees

Key KPIsA metric the company considers important as a management benchmark.

Staffing rate¥3,898 per hour
Year on year against the same period last year+4.4%
Engineers on staff2,105 people
Year on year against the same period last yearIncreased
Utilization rate96.9 %
Year on year against the same period last yearDown
Revenue from IT contracting¥685 million
Year on year against the same period last year+36.2%
Percentage of new graduate engineers hired in the mechanical and electrical engineering and AI/AR/VR fields32.5 %
Year on year against the same period last yearHigher
Number of AR/VR engineers284 people
Number of AI engineers108 people

Unit price and quantity metricsThese figures show sales broken down by price and volume.

Staffing rate¥3,898 per hour
Engineers on staff2,105 people
Utilization rate96.9 %

Segment results

Solutions Business
Net Sales¥7,471 million
Year-on-year change in revenue+12.1%
Segment profit¥855 million
Year-on-year change in profit+17.4%
Consulting business
Net Sales¥316 million
Year-on-year change in revenue△40.7%
Segment profit¥47 million
Year-on-year change in profit△29.7%
AR/VR Business
Net Sales¥195 million
Year-on-year change in revenue△9.6%
Segment profitNet loss attributable to owners of the parent of ¥17 million
Year-on-year change in profitProfit decrease
Other Businesses
Net Sales¥51 million
Year-on-year change in revenue+24.0%
Segment profit-¥14 million
Year-on-year change in profitProfit decrease

Medium-term management plan targets

Targeting an operating margin of 10% over the three years from FY2025 to FY2027

Financial targets

Operating margin of 10% (growth strategy target for FY2025-FY2027). ROE, ROIC, D/E ratio and other metrics are not disclosed.

Market Size / Share

Digital talent recruitment and utilization support services market¥1,759.8 billion in FY2026 (forecast)
ERP package license market¥224 billion in 2027 (forecast)
Domestic corporate XR content market¥44.422 billion in 2030 (forecast)

Orders received and order backlog

Order intake and order backlog amounts are not disclosed. The company reports increased orders for staffing and IT contracting in the Solutions Business.

Number of stores and locations

Fukuoka office opened on 1 April 2026. The number of locations at period-end and other openings and closures are not disclosed.

Number of employees

2,105 engineers on staff. Total employees and changes during the period are not disclosed.

Annual Dividend

¥50 (FY2026 forecast; interim and year-end breakdown not disclosed)

Payout ratio

Not disclosed. The company states a policy of continuous and stable shareholder returns.

Contents of this document
Item	Details
Document type	Presentation materials for financial results
Fiscal Period Covered	Interim period of the fiscal year ending September 2026
Net Sales	¥8,034 million (YoY +7.7%)
Operating profit	¥871 million (YoY +6.6%)
Ordinary income	¥911 million (YoY +6.4%)
Net income	¥679 million (interim net income attributable to owners of the parent) (YoY +17.0%)
Gross Profit Margin	Rate 28.3% / Year-on-year change (points) -0.1 percentage points
Operating profit margin	Rate 10.8% / Year-on-year change (points) -0.2 percentage points
Selling, general and administrative expenses	¥1,398 million
Full-year earnings forecast	Net Sales ¥16,902 million / Gross profit ¥4,433 million / Selling, general and administrative expenses ¥3,067 million / Operating profit ¥1,365 million / Ordinary income ¥1,397 million / Net income ¥991 million
Progress against full-year forecast	Net Sales 47.5% / Gross profit 51.2% / Selling, general and administrative expenses 45.6% / Operating profit 63.8% / Ordinary income 65.2% / Net income 68.5%
Self-assessment against the plan	Higher revenue and profits versus the initial forecast
Segment results	Segment Solutions Business / Net Sales ¥7,471 million / Year-on-year change in revenue +12.1% / Segment profit ¥855 million / Year-on-year change in profit +17.4%, Segment Consulting business / Net Sales ¥316 million / Year-on-year change in revenue △40.7% / Segment profit ¥47 million / Year-on-year change in profit △29.7%, Segment AR/VR Business / Net Sales ¥195 million / Year-on-year change in revenue △9.6% / Segment profit Net loss attributable to owners of the parent of ¥17 million / Year-on-year change in profit Profit decrease, Segment Other Businesses / Net Sales ¥51 million / Year-on-year change in revenue +24.0% / Segment profit -¥14 million / Year-on-year change in profit Profit decrease
Breakdown of Factors Affecting the Change	Factors Increase in revenue from the Solutions Business / Amount +¥804 million, Factors Decrease in revenue from the Consulting Business / Amount -¥216 million, Factors Decrease in revenue from the AR/VR Business / Amount -¥20 million, Factors Increase in revenue from the Other Business / Amount +¥9 million, Factors Gain on the transfer of the HR Consulting Business / Amount +¥70 million, Factors Interim profit before income taxes / Amount +¥981 million, Factors Income taxes paid / Amount -¥241 million, Factors Increase in trade receivables / Amount -¥97 million, Factors Cash outflows for the acquisition of investment securities / Amount -¥49 million, Factors Expenditures for the acquisition of property, plant and equipment / Amount −¥29 million, Factors Income from Business Transfer / Amount +¥56 million, Factors Dividends paid / Amount -¥400 million
Key KPIs	Indicator name Staffing rate / Value ¥3,898 per hour / Year on year against the same period last year +4.4%, Indicator name Engineers on staff / Value 2,105 people / Year on year against the same period last year Increased, Indicator name Utilization rate / Value 96.9 % / Year on year against the same period last year Down, Indicator name Revenue from IT contracting / Value ¥685 million / Year on year against the same period last year +36.2%, Indicator name Percentage of new graduate engineers hired in the mechanical and electrical engineering and AI/AR/VR fields / Value 32.5 % / Year on year against the same period last year Higher, Indicator name Number of AR/VR engineers / Value 284 people / Year on year against the same period last year Not disclosed, Indicator name Number of AI engineers / Value 108 people / Year on year against the same period last year Not disclosed
Unit price and quantity metrics	Indicator name Staffing rate / Value ¥3,898 per hour, Indicator name Engineers on staff / Value 2,105 people, Indicator name Utilization rate / Value 96.9 %
Number of stores and locations	Fukuoka office opened on 1 April 2026. The number of locations at period-end and other openings and closures are not disclosed.
Number of employees	2,105 engineers on staff. Total employees and changes during the period are not disclosed.
Medium-term management plan targets	Targeting an operating margin of 10% over the three years from FY2025 to FY2027
Financial targets	Operating margin of 10% (growth strategy target for FY2025-FY2027). ROE, ROIC, D/E ratio and other metrics are not disclosed.
Annual Dividend	¥50 (FY2026 forecast; interim and year-end breakdown not disclosed)
Payout ratio	Not disclosed. The company states a policy of continuous and stable shareholder returns.
Orders received and order backlog	Order intake and order backlog amounts are not disclosed. The company reports increased orders for staffing and IT contracting in the Solutions Business.
Market Size / Share	Market Digital talent recruitment and utilization support services market / Value ¥1,759.8 billion in FY2026 (forecast), Market ERP package license market / Value ¥224 billion in 2027 (forecast), Market Domestic corporate XR content market / Value ¥44.422 billion in 2030 (forecast)
New initiatives	Opening of the Fukuoka office, Development of an integrated company-wide IT contracting structure, New graduate recruitment focused on mechanical and electrical engineering and AI, Building a workforce of 300 active AR/VR engineers and 100 active AI engineers through investment in and training on generative AI, Capital and business alliance with ailead and joint development of AI solutions, Full-scale development of contract cell culture and processing services by プライムロード, Internal sales of T-shirts featuring works by artist employees

Items this document does not state (6)

Results for the three months of the current quarterAssumptions Underlying the Business OutlookRisk amount incorporated into the outlookAcquisition of treasury sharesCapital expendituresKey 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 addition to the improvement in the gross margin, the timing of recording selling, general and administrative expenses, including investments in generative AI and recruitment advertising costs, was deferred. Compared with the same period of the previous fiscal year, increased orders for staffing and IT contracting in the Solutions Business drove results.

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.