Worth reading
59In 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
4847
¥ millionWording
Conditional
How definitive the wording is.Results for this period
Full year1 April 2025–31 March 2026ConsolidatedIFRSNet Sales15,500¥ millionYear on year +378.3%Progress 57.9%
Operating profit1,795¥ millionYear on year +1,232.7%Progress 20.0%
Ordinary income1,647¥ millionYear on year +1,191.7%Progress 18.3%
Net income attributable to owners of the parent-951¥ million
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−¥2.01
Operating Margin11.6%
Financial position at period-end
Total assets18,943¥ million
of which net assets 11,001 ¥ millionEquity ratio 58.1%vs. prior year-end +3.0pt
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.
Cash inflows and outflows
Operating+4,939
Investment-11,838
Financials+10,973
Net change+4,074
Stacked from zero: upward is an increase in cash, downward a decrease (in ¥ million).The net change represented by the dotted line is the total of three items, calculated from figures provided by the company.
Cash and cash equivalents at end of period¥4,881 million
Segment revenueSegment Nail business / Current fiscal year ¥3,264,115 thousand / Prior-year period ¥3,084,911 thousand / Year on year against the same period last year Increase (change of ¥179,204 thousand), Segment Consulting business / Current fiscal year ¥8,332,485 thousand / Prior-year period ¥0 thousand / Year on year against the same period last year Increase (from ¥0 thousand in the previous fiscal year to ¥8,332,485 thousand in the current fiscal year), Segment Healthcare Business / Current fiscal year ¥2,339,029 thousand / Prior-year period ¥100,408 thousand / Year on year against the same period last year Increase (change of ¥2,238,621 thousand), Segment Investment & Advisory business / Current fiscal year ¥1,564,774 thousand / Prior-year period ¥55,285 thousand / Year on year against the same period last year Increase (change of ¥1,509,489 thousand)
Segment profitSegment Nail business / Current fiscal year ¥101,909 thousand / Prior-year period ¥-135,495 thousand / Year on year against the same period last year Improvement (change of ¥237,404 thousand), Segment Consulting business / Current fiscal year ¥2,917,913 thousand / Prior-year period ¥144,276 thousand / Year on year against the same period last year Increase in profit (change of ¥2,773,637 thousand), Segment Healthcare Business / Current fiscal year ¥1,555,076 thousand / Prior-year period ¥77,715 thousand / Year on year against the same period last year Increase in profit (change of ¥1,477,361 thousand), Segment Investment & Advisory business / Current fiscal year ¥-2,831,802 thousand / Prior-year period ¥48,986 thousand / Year on year against the same period last year Decrease in profit (change of −¥2,880,788 thousand)
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥26,752 million (YoY +72.6%)
Operating profit¥8,957 million (YoY +399.1%)
Ordinary income¥9,000 million (YoY +446.4%)
Net income¥5,820 million
Annual Dividend Forecast¥0 → ¥1
Payout ratio8.2%
Factors Behind Changes in Business Performance
The Company actively pursued diversification of its business portfolio through M&A. Profit for the year attributable to owners of the parent included a ¥4,847 million loss on the fair value measurement of crypto assets at the end of the fiscal year and ¥2,598 million in income tax expense.
Disclosure regarding the going concern assumption
None. There are no events, circumstances or other significant matters that raise substantial doubt about the going-concern assumption.
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 Not disclosed
Changes in the scope of consolidationNew Number of companies 5 / Company name 株式会社アセットクリエイト, 日本美容・ヘルスケア成長投資1号組合, 株式会社TKBC, 株式会社DataStrategy, Convano Investments Limited / Excluded Number of companies 1 / Company name 株式会社TKBC
Material subsequent eventsNot applicable.
Impairment loss¥4,846,532 thousand
Depreciation and amortization¥284,934 thousand
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingNo (information for institutional investors and analysts is provided)
Issued Shares at Period-End509,156,000 shares
Treasury Shares at Period-End520,100 shares
| Item | Details |
|---|---|
| Fiscal Period Classification | Full year |
| Accounting standards | IFRS |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 1 April 2025–31 March 2026 |
| Net Sales | ¥15,500 million (YoY +378.3%) |
| Operating profit | ¥1,795 million (YoY +1,232.7%) |
| Ordinary income | ¥1,647 million (YoY +1,191.7%) |
| Profit attributable to owners of the parent | ¥-951 million |
| Net income per share | −¥2.01 |
| Operating Margin | 11.6% |
| Equity ratio | End of the current fiscal period 58.1% / End of previous period 55.1% |
| Total assets | ¥18,943 million |
| Net assets | ¥11,001 million |
| Cash flows from operating activities | ¥4,939 million |
| Cash flows from investing activities | ¥-11,838 million |
| Cash flows from financing activities | ¥10,973 million |
| Cash and cash equivalents at end of period | ¥4,881 million |
| Full-year earnings forecast | Net Sales ¥26,752 million (YoY +72.6%) / Operating profit ¥8,957 million (YoY +399.1%) / Ordinary income ¥9,000 million (YoY +446.4%) / Net income ¥5,820 million |
| Annual Dividend Forecast | ¥0 → ¥1 |
| Payout ratio | 8.2% |
| Segment revenue | Segment Nail business / Current fiscal year ¥3,264,115 thousand / Prior-year period ¥3,084,911 thousand / Year on year against the same period last year Increase (change of ¥179,204 thousand), Segment Consulting business / Current fiscal year ¥8,332,485 thousand / Prior-year period ¥0 thousand / Year on year against the same period last year Increase (from ¥0 thousand in the previous fiscal year to ¥8,332,485 thousand in the current fiscal year), Segment Healthcare Business / Current fiscal year ¥2,339,029 thousand / Prior-year period ¥100,408 thousand / Year on year against the same period last year Increase (change of ¥2,238,621 thousand), Segment Investment & Advisory business / Current fiscal year ¥1,564,774 thousand / Prior-year period ¥55,285 thousand / Year on year against the same period last year Increase (change of ¥1,509,489 thousand) |
| Segment profit | Segment Nail business / Current fiscal year ¥101,909 thousand / Prior-year period ¥-135,495 thousand / Year on year against the same period last year Improvement (change of ¥237,404 thousand), Segment Consulting business / Current fiscal year ¥2,917,913 thousand / Prior-year period ¥144,276 thousand / Year on year against the same period last year Increase in profit (change of ¥2,773,637 thousand), Segment Healthcare Business / Current fiscal year ¥1,555,076 thousand / Prior-year period ¥77,715 thousand / Year on year against the same period last year Increase in profit (change of ¥1,477,361 thousand), Segment Investment & Advisory business / Current fiscal year ¥-2,831,802 thousand / Prior-year period ¥48,986 thousand / Year on year against the same period last year Decrease in profit (change of −¥2,880,788 thousand) |
| Depreciation and amortization | ¥284,934 thousand |
| Impairment loss | ¥4,846,532 thousand |
| Disclosure regarding the going concern assumption | None. There are no events, circumstances or other significant matters that raise substantial doubt about the going-concern assumption. |
| Change in accounting policy | Changes due to revisions to standards No / Other changes No / Change in accounting estimate No / Restatement Not disclosed |
| Changes in the scope of consolidation | New Number of companies 5 / Company name 株式会社アセットクリエイト, 日本美容・ヘルスケア成長投資1号組合, 株式会社TKBC, 株式会社DataStrategy, Convano Investments Limited / Excluded Number of companies 1 / Company name 株式会社TKBC |
| Material subsequent events | Not applicable. |
| Availability of Supplementary Financial Results Materials | Yes |
| Availability of Financial Results Briefing | No (information for institutional investors and analysts is provided) |
| Issued Shares at Period-End | 509,156,000 shares |
| Treasury Shares at Period-End | 520,100 shares |
| Factors Behind Changes in Business Performance | The Company actively pursued diversification of its business portfolio through M&A. Profit for the year attributable to owners of the parent included a ¥4,847 million loss on the fair value measurement of crypto assets at the end of the fiscal year and ¥2,598 million in income tax expense. |
Items this document does not state (5)
Revision to Earnings ForecastShareholder Return PolicyRegional salesOrders received and order backlogBreakdown of extraordinary income (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.Revenue and operating profit increased as the Company advanced the diversification of its business portfolio through M&A. However, profit for the year attributable to owners of the parent was negative due to the recognition of a ¥4,847 million loss on the fair value measurement of crypto assets at the end of the fiscal year and ¥2,598 million in income tax expense.
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.