Worth reading
51Recurring
0–100. This measures how worthwhile something is to read, not how good or bad the company is.Direction
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How definitive the wording is.Contents of this document
Presentation materials for financial resultsQ3 FY20266 items taken from the company’s own explanation
Financial Results Figures (The key points of this material are explained below)
Net Sales¥12,494 million-0.3%
Operating profit¥185 million-21.9%
Ordinary income¥114 million-37.9%
Net income¥-12 million
Gross Profit Margin24.1
Operating profit margin1.5
Selling, general and administrative expenses¥2,829 million
Full-year earnings forecast
Net Sales
¥18,000 million
Operating profit
¥300 million
Ordinary income
¥250 million
Profit attributable to owners of the parent
¥100 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 Sales69.4
Operating profit61.7
Ordinary income45.7
What the company explained in this material
New initiatives
- Opening of a new Hiroshima satellite office in July 2026
- Preparations to open an Okayama satellite office
- Introduction of a shareholder benefit program (digital gifts)
- Promotion of AI Agent Use
Segment results
HR-related business
Net Sales
¥9,679 million0.0%
Segment profit
¥23 million-39.5%
Manufacturing-related business
Net Sales
¥2,819 million+17.3%
Segment profit
¥207 million+92.6%
Other
Net Sales
¥0 million-100.0%
Segment profit
¥0 million-100.2%
Financial targets
Equity ratio: 35.7%; current ratio: 164.4% (both for the third quarter of the fiscal year ending September 2026)Number of employees
36 employees (as of September 2025)Annual Dividend
¥9 per share (¥9 year-end dividend)Payout ratio
Targeting a consolidated payout ratio of 30% or higher| Item | Details |
|---|---|
| Document type | Presentation materials for financial results |
| Fiscal Period Covered | Q3 FY2026 |
| Net Sales | ¥12,494 million (YoY -0.3%) |
| Operating profit | ¥185 million (YoY -21.9%) |
| Ordinary income | ¥114 million (YoY -37.9%) |
| Net income | ¥-12 million |
| Gross Profit Margin | 24.1 |
| Operating profit margin | 1.5 |
| Selling, general and administrative expenses | ¥2,829 million |
| Full-year earnings forecast | Net Sales ¥18,000 million / Operating profit ¥300 million / Ordinary income ¥250 million / Profit attributable to owners of the parent ¥100 million |
| Progress against full-year forecast | Net Sales 69.4 / Operating profit 61.7 / Ordinary income 45.7 / Profit attributable to owners of the parent Not disclosed |
| Segment results | HR-related business Net Sales ¥9,679 million (YoY 0.0%) / Segment profit ¥23 million (YoY -39.5%) / Manufacturing-related business Net Sales ¥2,819 million (YoY +17.3%) / Segment profit ¥207 million (YoY +92.6%) / Other Net Sales ¥0 million (YoY -100.0%) / Segment profit ¥0 million (YoY -100.2%) |
| Number of employees | 36 employees (as of September 2025) |
| Financial targets | Equity ratio: 35.7%; current ratio: 164.4% (both for the third quarter of the fiscal year ending September 2026) |
| Annual Dividend | ¥9 per share (¥9 year-end dividend) |
| Payout ratio | Targeting a consolidated payout ratio of 30% or higher |
| New initiatives | Opening of a new Hiroshima satellite office in July 2026, Preparations to open an Okayama satellite office, Introduction of a shareholder benefit program (digital gifts), Promotion of AI Agent Use |
Items this document does not state (14)
Results for the three months of the current quarterSelf-assessment against the planBreakdown of Factors Affecting the ChangeKey KPIsUnit price and quantity metricsNumber of stores and locationsAssumptions Underlying the Business OutlookRisk amount incorporated into the outlookMedium-term management plan targetsAcquisition of treasury sharesCapital expendituresOrders received and order backlogMarket Size / ShareKey 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 exclusion of the financial services business from consolidation, upfront costs associated with transitioning the earnings structure, initiatives in new business areas, sluggish growth in call center staffing, and one-time refinancing-related expenses recorded in the interim period were cited as factors behind the decline in profit. Meanwhile, the company explained that growth in staffing services for the logistics and manufacturing sectors, contract manufacturing, employment support for people with disabilities, and accommodation management services supported revenue and business profit.
How to read this page
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