Worth reading
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How definitive the wording is.Contents of this document
Earnings presentation materialsSecond quarter (interim period) of the fiscal year ending March 20278 items taken from the company’s own explanation
Financial Results Figures (The key points of this material are explained below)
Net Sales¥2,004 million+6.1%
Operating profit¥78 million-38.0%
Net income¥56 million-35.7%
Operating profit margin3.9 % / percentage points
Selling, general and administrative expenses¥869 million
Gross Profit MarginNot disclosed (cost ratio: 52.7%; 51.5% in the prior-year period)
Full-year earnings forecast
Net Sales
¥4,500 million
Operating profit
¥255 million
Profit attributable to owners of the parent
¥188 million
EPS
54.6 yen
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 Sales44.5 ％
Operating profit30.8 ％
Profit attributable to owners of the parent30.2 ％
What the company explained in this material
Self-assessment against the planThe company's self-assessment against its own plan.
In line with the initial assumptionsBreakdown of Factors Affecting the ChangeReasons cited by the Company for the change in the figures.
Increase in sales
¥115 million
Increase in cost of sales
¥-83 million
Increase in SG&A expenses
¥-80 million
Decrease in profit from total other income and expenses
¥-39 million
Change in operating profit
¥-48 million
New initiatives
- Business alliance with 株式会社学生情報センター for lifestyle support information and BPO services
- Business alliance with 株式会社Next Mission for second-career support services for members of the Self-Defense Forces
- Business alliance with 株式会社スポキャリ for employment support services for student athletes
- Business alliance with 株式会社日テレHR総合研究所 for career support, training, engagement enhancement and related services
Segment results
Human Resources Solutions Business
Net Sales
¥570 million
Operating profit
¥-69 million
Educational Institution Support Business
Net Sales
¥739 million
Operating profit
¥100 million
Promotion Support Business
Net Sales
¥694 million
Operating profit
¥46 million
Market Size / Share
Number of international students accepted
40 10,000 people
Notes2025
Number of foreign workers
257 10,000 people
Notes2025
Number of partnerships with domestic Japanese-language education institutions
850 more than schools
Number of partnerships with university career centers
300 Approximately schools
Number of employees
Number of Employees157 employees in total for the Group (19 at the holding company)
Reference dateAs of September 2026
Annual Dividend
¥22 per share
Year-end dividend22
Payout ratio
40| Item | Details |
|---|---|
| Document type | Earnings presentation materials |
| Fiscal Period Covered | Second quarter (interim period) of the fiscal year ending March 2027 |
| Net Sales | ¥2,004 million (YoY +6.1%) |
| Operating profit | ¥78 million (YoY -38.0%) |
| Net income | ¥56 million (YoY -35.7%) |
| Gross Profit Margin | Not disclosed (cost ratio: 52.7%; 51.5% in the prior-year period) |
| Operating profit margin | 3.9 % / percentage points |
| Selling, general and administrative expenses | ¥869 million |
| Full-year earnings forecast | Net Sales ¥4,500 million / Operating profit ¥255 million / Profit attributable to owners of the parent ¥188 million / EPS 54.6 yen |
| Progress against full-year forecast | Net Sales 44.5 ％ / Operating profit 30.8 ％ / Profit attributable to owners of the parent 30.2 ％ |
| Self-assessment against the plan | In line with the initial assumptions |
| Segment results | Human Resources Solutions Business Net Sales ¥570 million / Operating profit ¥-69 million / Educational Institution Support Business Net Sales ¥739 million / Operating profit ¥100 million / Promotion Support Business Net Sales ¥694 million / Operating profit ¥46 million |
| Breakdown of Factors Affecting the Change | Increase in sales ¥115 million / Increase in cost of sales ¥-83 million / Increase in SG&A expenses ¥-80 million / Decrease in profit from total other income and expenses ¥-39 million / Change in operating profit ¥-48 million |
| Number of employees | Number of Employees 157 employees in total for the Group (19 at the holding company) / Reference date As of September 2026 |
| Annual Dividend | ¥22 per share |
| Payout ratio | 40 |
| Market Size / Share | Number of international students accepted 40 10,000 people / Number of foreign workers 257 10,000 people / Number of partnerships with domestic Japanese-language education institutions 850 more than schools / Number of partnerships with university career centers 300 Approximately schools |
| New initiatives | Business alliance with 株式会社学生情報センター for lifestyle support information and BPO services, Business alliance with 株式会社Next Mission for second-career support services for members of the Self-Defense Forces, Business alliance with 株式会社スポキャリ for employment support services for student athletes, Business alliance with 株式会社日テレHR総合研究所 for career support, training, engagement enhancement and related services |
Items this document does not state (13)
Ordinary incomeResults for the three months of the current quarterKey KPIsUnit price and quantity metricsNumber of stores and locationsAssumptions Underlying the Business OutlookRisk amount incorporated into the outlookMedium-term management plan targetsFinancial targetsAcquisition 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.In the Human Capital Solutions business, the timing of major events and large orders already received shifted to the fourth quarter. The company explained that the decline in operating income was attributable to higher cost of sales and selling, general and administrative expenses. The increase in cost of sales reflected higher costs associated with increased revenue and rising miscellaneous costs, while the increase in SG&A expenses reflected greater fixed costs, including personnel investment in recruitment and training and venue expenses.
How to read this page
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