Worth reading
78Important
Scored from 5 of 6 sectionsDirection
Improvement
Direction inferred from the company’s description.Scale
100
Millions of yen (year-on-year increase in operating profit)Wording
Conditional
How definitive the wording is.Contents of this document
Supplementary materials to the earnings reportFirst quarter of the fiscal year ending December 20269 items taken from the company’s own explanation
Financial Results Figures (The key points of this material are explained below)
Net Sales¥4,584 million+104.5%
Operating profit¥225 million+180.4%
Ordinary income¥215 million+183.2%
Net income¥102 million+219.5%
Selling, general and administrative expenses¥598 million
Gross Profit Margin18.0% (15.1% in the same period of the previous year; change in percentage points not disclosed)
Operating profit margin4.9% (2.8% in the same period of the previous year; change in percentage points not disclosed)
Results for the three months of the current quarterStandalone results for the three months of the first quarter of the fiscal year ending December 2026: revenue of ¥4,584 million, operating profit of ¥225 million, ordinary profit of ¥215 million and net profit of ¥102 million
Full-year earnings forecast
Net Sales
¥19,500 million
Operating profit
¥645 million
Ordinary income
¥590 million
Net income for the current fiscal year
¥290 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 Sales23.5%
Operating profit34.9%
Ordinary income36.5%
Net income35.4%
What the company explained in this material
Breakdown of Factors Affecting the ChangeReasons cited by the Company for the change in the figures.
New contracts and openings of childcare centers, after-school care programs and nursing care facilities, higher government-set rates in the childcare business, lower personnel expenses, higher occupancy rates at nursing care facilities, and a decline in participants and higher food-material costs in the lifestyle-related support business. Amounts for each factor were not disclosed.
New initiatives
- Launch of the Child-Raising Father Program, a training package for male employees taking childcare leave
- Development of the common childcare-business Teno. Childcare Method and rollout across all facilities
- Launch of an AI and DX implementation project under the direct supervision of the president
- Opening of the Houppel's House Hasuda Sekiyama residential fee-based home for the elderly
- Execution of a share transfer agreement with a childcare business company
- Introduction of a shareholder benefit program from the fiscal year ending December 2026
Key KPIsA metric the company considers important as a management benchmark.
- EBITDA¥348 millionYear on year against the same period last year141.9%
- Number of operating facilities417 Facility
- Number of cooking school locations55 Location
- Newly contracted childcare centers in the childcare business9 Facility
- Newly contracted after-school care programs32 Support units
- Occupancy rate at elderly care facilities6.5% increase overall; 29.1% increase at facilities newly opened in 2025
Unit price and quantity metricsThese figures show sales broken down by price and volume.
The materials present occupancy rates at elderly care facilities, the number of childcare and after-school care facilities, and the number of support units. Combinations of average customer spending and sales volume were not disclosed.Segment results
- Childcare BusinessNet Sales¥3,524 million (105.6% year on year)Segment profit¥436 million (151.2% year on year)
- Nursing Care BusinessNet Sales¥486 million (109.7% year on year)Segment profit–¥20 million (–¥16 million in the same period of the previous year)
- Lifestyle-related support businessNet Sales¥532 million (96.5% year on year)Segment profit–¥46 million (–¥11 million in the same period of the previous year)
- OtherNet Sales¥48 million (86.6% year on year)Segment profit¥6 million (285.6% year on year)
Medium-term management plan targets
Revenue of ¥30 billion and an operating margin of at least 5% by 2030. The medium-term M&A plan targets approximately ¥5 billion during 2025–2030.Market Size / Share
In after-school care, there were 1,571 thousand registered children, 16,330 children on waiting lists and 39,424 support units in fiscal 2025. In disability welfare services, users of support for children with developmental disabilities totaled 168 thousand and users of after-school day services totaled 341 thousand in fiscal 2023. The company's market share was not disclosed.Number of stores and locations
There were 417 operating facilities as of 1 April 2026. The lifestyle-related support business had 55 cooking school locations. A list of locations opened and closed during the period was not disclosed.Annual Dividend
¥10 per share (the year-end dividend forecast for the fiscal year ending December 2026 is ¥10; the interim dividend was not disclosed)| Item | Details |
|---|---|
| Document type | Supplementary materials to the earnings report |
| Fiscal Period Covered | First quarter of the fiscal year ending December 2026 |
| Net Sales | ¥4,584 million (YoY +104.5%) |
| Operating profit | ¥225 million (YoY +180.4%) |
| Ordinary income | ¥215 million (YoY +183.2%) |
| Net income | ¥102 million (YoY +219.5%) |
| Gross Profit Margin | 18.0% (15.1% in the same period of the previous year; change in percentage points not disclosed) |
| Operating profit margin | 4.9% (2.8% in the same period of the previous year; change in percentage points not disclosed) |
| Selling, general and administrative expenses | ¥598 million |
| Results for the three months of the current quarter | Standalone results for the three months of the first quarter of the fiscal year ending December 2026: revenue of ¥4,584 million, operating profit of ¥225 million, ordinary profit of ¥215 million and net profit of ¥102 million |
| Full-year earnings forecast | Net Sales ¥19,500 million / Operating profit ¥645 million / Ordinary income ¥590 million / Net income for the current fiscal year ¥290 million |
| Progress against full-year forecast | Net Sales 23.5% / Operating profit 34.9% / Ordinary income 36.5% / Net income 35.4% |
| Segment results | Segment Childcare Business / Net Sales ¥3,524 million (105.6% year on year) / Segment profit ¥436 million (151.2% year on year), Segment Nursing Care Business / Net Sales ¥486 million (109.7% year on year) / Segment profit –¥20 million (–¥16 million in the same period of the previous year), Segment Lifestyle-related support business / Net Sales ¥532 million (96.5% year on year) / Segment profit –¥46 million (–¥11 million in the same period of the previous year), Segment Other / Net Sales ¥48 million (86.6% year on year) / Segment profit ¥6 million (285.6% year on year) |
| Breakdown of Factors Affecting the Change | New contracts and openings of childcare centers, after-school care programs and nursing care facilities, higher government-set rates in the childcare business, lower personnel expenses, higher occupancy rates at nursing care facilities, and a decline in participants and higher food-material costs in the lifestyle-related support business. Amounts for each factor were not disclosed. |
| Key KPIs | Indicator name EBITDA / Value ¥348 million / Year on year against the same period last year 141.9%, Indicator name Number of operating facilities / Value 417 Facility / Year on year against the same period last year Not disclosed, Indicator name Number of cooking school locations / Value 55 Location / Year on year against the same period last year Not disclosed, Indicator name Newly contracted childcare centers in the childcare business / Value 9 Facility / Year on year against the same period last year Not disclosed, Indicator name Newly contracted after-school care programs / Value 32 Support units / Year on year against the same period last year Not disclosed, Indicator name Occupancy rate at elderly care facilities / Value 6.5% increase overall; 29.1% increase at facilities newly opened in 2025 / Year on year against the same period last year Not disclosed |
| Unit price and quantity metrics | The materials present occupancy rates at elderly care facilities, the number of childcare and after-school care facilities, and the number of support units. Combinations of average customer spending and sales volume were not disclosed. |
| Number of stores and locations | There were 417 operating facilities as of 1 April 2026. The lifestyle-related support business had 55 cooking school locations. A list of locations opened and closed during the period was not disclosed. |
| Medium-term management plan targets | Revenue of ¥30 billion and an operating margin of at least 5% by 2030. The medium-term M&A plan targets approximately ¥5 billion during 2025–2030. |
| Annual Dividend | ¥10 per share (the year-end dividend forecast for the fiscal year ending December 2026 is ¥10; the interim dividend was not disclosed) |
| Market Size / Share | In after-school care, there were 1,571 thousand registered children, 16,330 children on waiting lists and 39,424 support units in fiscal 2025. In disability welfare services, users of support for children with developmental disabilities totaled 168 thousand and users of after-school day services totaled 341 thousand in fiscal 2023. The company's market share was not disclosed. |
| New initiatives | Launch of the Child-Raising Father Program, a training package for male employees taking childcare leave, Development of the common childcare-business Teno. Childcare Method and rollout across all facilities, Launch of an AI and DX implementation project under the direct supervision of the president, Opening of the Houppel's House Hasuda Sekiyama residential fee-based home for the elderly, Execution of a share transfer agreement with a childcare business company, Introduction of a shareholder benefit program from the fiscal year ending December 2026 |
Items this document does not state (10)
Self-assessment against the planNumber of employeesAssumptions Underlying the Business OutlookRisk amount incorporated into the outlookFinancial targetsPayout ratioAcquisition of treasury sharesCapital 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.The company cited increased revenue from childcare centers, after-school care programs and nursing care facilities newly contracted since April 2025, higher government-set rates, lower personnel expenses compared with the previous year, and increases in the number of nursing care facilities and occupancy rates. Meanwhile, profits were pressured in the nursing care business by the costs of opening new facilities, and in the lifestyle-related support business by a decline in the number of participants and higher food-material costs.
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.