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Presentation materials on financial results7033Management Solutions Co.,Ltd.Information and Communications, Services and Others

Financial Results Presentation Materials for the Third Quarter of the Fiscal Year Ended December 2025

2025年12月期第3四半期は、既存顧客の大型化や新規顧客開拓で増収となった一方、採用・教育、株主優待、PROEVERへの投資などで販管費が増え、営業減益となった。通期予想は8月14日公表値から変更せず、PROEVER事業の分社化検討を開始した。

Worth reading
74In 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
-105
百万円（営業利益の前年同期比増減額、3Q累計）
Wording
Conditional
How definitive the wording is.

Contents of this document

Presentation materials on financial resultsThird quarter of the fiscal year ended December 202513 items taken from the company’s own explanation
Financial Results Figures (The key points of this material are explained below)
Net Sales¥16,982 million +15.3%nine months ended third quarter
Operating profit¥1,811 million -5.5%nine months ended third quarter
Net income¥1,188 million -9.8%nine months ended third quarter
Selling, general and administrative expenses¥5,239 million nine months ended third quarter
Gross Profit Margin
Rate41.5 %
Year-on-year change (points)-0.2 %
Operating profit margin
Rate10.7 %
Year-on-year change (points)-2.3 %
Results for the three months of the current quarter
Net Sales
¥5,832 million+12.2%
Operating profit
¥667 million-15.8%
Quarterly net income
¥441 million-23.2%
Gross profit
¥2,412 million
Selling, general and administrative expenses
¥1,745 million
Full-year earnings forecast
Net Sales
¥23,000 million
Operating profit
¥2,700 million
Recruitment costs
¥1,270 million
Number of mid-career PMO hires
250 people
Utilization rate
85.0～88.0
Average price
¥1,757 thousand
Year-end dividend
¥32
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 Sales73.8
Operating profit67.1
Recruitment costs73.3
What the company explained in this material
Self-assessment against the planThe company's self-assessment against its own plan.
Progressing as planned
Breakdown of Factors Affecting the ChangeReasons cited by the Company for the change in the figures.
  • Labor Costs
    Prior-year period1,625
    Current fiscal year1,906
  • Recruiting and training expenses
    Prior-year period733
    Current fiscal year966
  • PROEVER-related expenses
    Prior-year period163
    Current fiscal year234
  • Shareholder returns expenses
    Prior-year period0
    Current fiscal year51
  • Advertising expenses
    Prior-year period98
    Current fiscal year68
New initiatives
  • AIツールPROEVER事業の分社化検討開始
  • PROEVERのMicrosoft販売網・Marketplaceを活用した国内外拡販計画
  • Resumption of the Shareholder Benefit Program
Key KPIsA metric the company considers important as a management benchmark.
  • Utilization rate85.4 %
    Same-period previous-year figure86.4
    Year-on-year change-1
  • Average price¥1,762 thousand
    Same-period previous-year figure1,761
    Year-on-year change0.1
  • Number of PMO consultants853 people
    Same-period previous-year figure738
    Year on year against the same period last year+15.6%
  • 売上高1,000億円以上の顧客割合62 %
    Same-period previous-year figure60
    Year-on-year change2
  • Number of inquiries
    Year on year against the same period last year-29.6%
  • Number of inquiries
    Year on year against the same period last year+24.1%
  • Digital事業売上高
    Year on year against the same period last year+31.4%
  • Digital事業従業員数
    Year on year against the same period last year+19.3%
  • Digital事業受注案件数
    Year on year against the same period last year+21.8%
Unit price and quantity metricsThese figures show sales broken down by price and volume.
  • Utilization rate85.4 %
  • Average price¥1,762 thousand
  • Number of PMO consultants853 people
  • Number of inquiries
    Year on year against the same period last year+24.1%
Segment results
  • PMO segment
    Revenue14,223
    Revenue unit¥ million
    Year-on-year revenue comparison12.4
    Gross profit6,389
    Gross profit unit¥ million
    Gross profit year-on-year11
  • Digital segment
    Revenue2,615
    Revenue unit¥ million
    Year-on-year revenue comparison36.8
    Gross profit632
    Gross profit unit¥ million
    Gross profit year-on-year51.7
  • Other segments
    Revenue120
    Revenue unit¥ million
    Year-on-year revenue comparison9.5
    Gross profit60
    Gross profit unit¥ million
  • Consolidation eliminations
    Revenue-176
    Revenue unit¥ million
    Gross profit-30
    Gross profit unit¥ million
Medium-term management plan targets
中期経営計画Beyond1000への言及のみ。目標値・目標年度はNot disclosed
Financial targets
Equity ratio
66.6 %
Record dateEnd of September 2025
Market Size / Share
  • PMソフトウェア世界市場2025年97.6億USD、2030年202.0億USD（約3.1兆円）
    CAGR15.65
  • 国内PMO市場FY2022 9,676億円、FY2030 1兆3,936億円
Number of employees
1,624 people
Record dateEnd of September 2025
Change from the end of the previous fiscal year15.8
Hiring plan中途PMO採用250名、新卒採用FY25 132名、FY26 170名予定
Annual Dividend
End of period
¥32
Payout ratio
27.6
Acquisition of treasury shares
Number of shares under the buyback program
600 thousand shares
Repurchase authorization amount
¥1,000 million
Acquisition period2025年5月16日～2026年5月15日
取得実績株数
600 thousand shares
Actual repurchase amount
¥947 million
Completion date3 September 2025
Contents of this document
ItemDetails
Document typePresentation materials on financial results
Fiscal Period CoveredThird quarter of the fiscal year ended December 2025
Net Sales¥16,982 million (nine months ended third quarter) (YoY +15.3%)
Operating profit¥1,811 million (nine months ended third quarter) (YoY -5.5%)
Net income¥1,188 million (nine months ended third quarter) (YoY -9.8%)
Gross Profit MarginRate 41.5 % / Year-on-year change (points) -0.2 %
Operating profit marginRate 10.7 % / Year-on-year change (points) -2.3 %
Selling, general and administrative expenses¥5,239 million (nine months ended third quarter)
Results for the three months of the current quarterNet Sales ¥5,832 million (YoY +12.2%) / Operating profit ¥667 million (YoY -15.8%) / Quarterly net income ¥441 million (YoY -23.2%) / Gross profit ¥2,412 million / Selling, general and administrative expenses ¥1,745 million
Full-year earnings forecastNet Sales ¥23,000 million / Operating profit ¥2,700 million / Recruitment costs ¥1,270 million / Number of mid-career PMO hires 250 people / Utilization rate 85.0～88.0 / Average price ¥1,757 thousand / Year-end dividend ¥32
Progress against full-year forecastNet Sales 73.8 / Operating profit 67.1 / Recruitment costs 73.3
Self-assessment against the planProgressing as planned
Segment resultsSegment PMO segment / Revenue 14,223 / Revenue unit ¥ million / Year-on-year revenue comparison 12.4 / Gross profit 6,389 / Gross profit unit ¥ million / Gross profit year-on-year 11, Segment Digital segment / Revenue 2,615 / Revenue unit ¥ million / Year-on-year revenue comparison 36.8 / Gross profit 632 / Gross profit unit ¥ million / Gross profit year-on-year 51.7, Segment Other segments / Revenue 120 / Revenue unit ¥ million / Year-on-year revenue comparison 9.5 / Gross profit 60 / Gross profit unit ¥ million, Segment Consolidation eliminations / Revenue -176 / Revenue unit ¥ million / Gross profit -30 / Gross profit unit ¥ million
Breakdown of Factors Affecting the ChangeFactors Labor Costs / Prior-year period ¥1,625 million / Current fiscal year ¥1,906 million, Factors Recruiting and training expenses / Prior-year period ¥733 million / Current fiscal year ¥966 million, Factors PROEVER-related expenses / Prior-year period ¥163 million / Current fiscal year ¥234 million, Factors Shareholder returns expenses / Prior-year period ¥0 million / Current fiscal year ¥51 million, Factors Advertising expenses / Prior-year period ¥98 million / Current fiscal year ¥68 million
Key KPIsIndicator name Utilization rate / Value 85.4 % / Same-period previous-year figure 86.4 % / Year-on-year change -1 %, Indicator name Average price / Value ¥1,762 thousand / Same-period previous-year figure ¥1,761 thousand / Year-on-year change ¥0.1 thousand, Indicator name Number of PMO consultants / Value 853 people / Same-period previous-year figure 738 people / Year on year against the same period last year 15.6 people, Indicator name 売上高1,000億円以上の顧客割合 / Value 62 % / Same-period previous-year figure 60 % / Year-on-year change 2 %, Indicator name Number of inquiries / Year on year against the same period last year -29.6 件数指数, Indicator name Number of inquiries / Year on year against the same period last year 24.1 件数指数, Indicator name Digital事業売上高 / Year on year against the same period last year 31.4 Year on year, Indicator name Digital事業従業員数 / Year on year against the same period last year 19.3 Year on year, Indicator name Digital事業受注案件数 / Year on year against the same period last year 21.8 Year on year
Unit price and quantity metricsIndicator name Utilization rate / Value 85.4 %, Indicator name Average price / Value ¥1,762 thousand, Indicator name Number of PMO consultants / Value 853 people, Indicator name Number of inquiries / Year on year against the same period last year 24.1 Number of projects
Number of employeesValue 1,624 people / Record date End of September 2025 / Change from the end of the previous fiscal year 15.8 people / Hiring plan 中途PMO採用250名、新卒採用FY25 132名、FY26 170名予定
Medium-term management plan targets中期経営計画Beyond1000への言及のみ。目標値・目標年度はNot disclosed
Financial targetsEquity ratio Value 66.6 % / Record date End of September 2025 / Target value Not disclosed
Annual DividendAnnual Not disclosed / Interim Not disclosed / End of period ¥32
Payout ratio27.6
Acquisition of treasury sharesNumber of shares under the buyback program 600 thousand shares / Repurchase authorization amount ¥1,000 million / Acquisition period 2025年5月16日～2026年5月15日 / 取得実績株数 600 thousand shares / Actual repurchase amount ¥947 million / Completion date 3 September 2025
Market Size / ShareMarket PMソフトウェア世界市場 / Value 2025年97.6億USD、2030年202.0億USD（約3.1兆円） / CAGR 15.65, Market 国内PMO市場 / Value FY2022 9,676億円、FY2030 1兆3,936億円
New initiativesAIツールPROEVER事業の分社化検討開始, PROEVERのMicrosoft販売網・Marketplaceを活用した国内外拡販計画, Resumption of the Shareholder Benefit Program
Items this document does not state (7)
Ordinary incomeNumber of stores and locationsAssumptions Underlying the Business OutlookRisk amount incorporated into the outlookCapital expendituresOrders received and order backlogKey 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.

売上高はJPX日経400採用企業を中心とした既存顧客の大型化および新規顧客の開拓により増加した。一方、採用・教育体制の強化、株主優待の拡充・開始、PROEVERへの積極投資などにより販管費が増加し、営業利益が減少した。

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.
Financial Results Presentation Materials for the Third Quarter of the Fiscal Year Ended December 2025 | Management Solutions Co.,Ltd. (7033) timely disclosure | Komori