Worth reading
67In 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
60
¥ million (first-quarter operating profit)Wording
Avoiding a definitive answer
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 Sales4,305 Millions of yen-3.4%
Operating profit60 Millions of yen+29.3%
Ordinary income51 Millions of yen-73.9%
Net income¥30 million -78.1%profit attributable to owners of the parent
Selling, general and administrative expenses709 Millions of yen
Gross Profit Margin
Rate17.9% (calculated from gross profit of ¥769 million and revenue of ¥4,305 million)
Year-on-year change (points)Improved by more than 4.0% year on year
Operating profit margin
Rate1.4% (calculated from operating profit of ¥60 million and revenue of ¥4,305 million)
Year-on-year change (points)Improved year on year; operating profit growth rate of 29.3%
Results for the three months of the current quarterRevenue was ¥4,305 million, operating profit was ¥60 million, EBITDA was ¥71 million, ordinary profit was ¥51 million, and quarterly net profit attributable to owners of the parent was ¥30 million. Gross profit was ¥769 million.
Full-year earnings forecast
Net Sales
19,230 Millions of yen
Operating profit
288 Millions of yen
Ordinary income
263 Millions of yen
Profit attributable to owners of the parent
218 Millions of 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 SalesFirst quarter of 2026: 48.4%; second quarter of 2026: 22.4%
Operating profitFirst quarter of 2026: 1,360.9%; second quarter of 2026: 21.0%
Ordinary incomeSecond quarter of 2026: 19.4%; first quarter: –
Profit attributable to owners of the parentSecond quarter of 2026: 13.9%; first quarter: –
What the company explained in this material
Self-assessment against the planThe company's self-assessment against its own plan.
As of the end of the first quarter, progress against the earnings forecast was solid. Each business performed in line with expectations. Operating profit exceeded expectations, while the Business Creation business performed in line with the plan.Breakdown of Factors Affecting the ChangeReasons cited by the Company for the change in the figures.
Strong sales in the branding business; other subsidiaries becoming profitable; increased costs from Onion's M&A fees; one-off factors in the previous year, including subsidy income and the sale of shares held; increased personnel expenses resulting from the consolidation of Onion as a subsidiary and stepped-up hiring; a change in the method of accounting for shareholder benefit expenses; and cost reductions through AI. Amounts by factor: Not disclosed.
New initiatives
- The reported segments were reorganized into 3 businesses: Marketing DX, Essential Worker DX and Business Creation.
- Announced the long-term vision “PIALAgroup 2035” and the medium-term management policy “PIALA VISION 2028.”
- Resolved to establish A Better Case Co., Ltd., a subsidiary specializing in the brand communications business, effective 28 April 2026.
- Suspended all operations of the Chinese subsidiary.
- Promoting AI-based operational efficiency and automation of advertising operations.
- Offering the advertising review support AI tool “RESULT PLUS AI” for a fee.
- Presented a policy of conducting 1–2 M&A transactions annually, generally on a small-to-mid-scale basis ranging from ¥300 million to ¥800 million.
Key KPIsA metric the company considers important as a management benchmark.
- Gross profit growth24.8 %Year on year against the same period last yearIncreased
- Operating profit growth29.3 %Year on year against the same period last yearIncreased
- Number of O-Shigoto Karte registrations1,000 participantsYear on year against the same period last yearUpward trend
- Number of companies adopting Marketing DX328 companies
- Number of brand partners89 companies
- Number of banners distributed using AI240 % year on yearYear on year against the same period last yearIncreased
- Number of AI tools produced34 Tool
- Monthly efficiency gains from AI200 Time
Segment results
Marketing DX Business
Net Sales3,168
Revenue unitMillions of yen
Segment profit245
Profit unitMillions of yen
DX business for essential workers
Net Sales1,010
Revenue unitMillions of yen
Segment profit63
Profit unitMillions of yen
Business Creation business
Net Sales143
Revenue unitMillions of yen
Segment profit-4
Profit unitMillions of yen
Medium-term management plan targets
PIALA VISION 2028
Target fiscal year2,028
Net Sales¥32 billion
Operating profit¥2 billion
Operating profit margin6.3%
Essential Worker DX revenue¥5 billion
Business Creation revenue¥2 billion
Market Size / Share
Projected labor shortage in 2040More than 10 million people
Effective job-offers-to-applicants ratio in healthcare and nursing careAt least 2.5x
Number of employees
Number of Employees279 People consolidated; including temporary staff, contract employees, part-time employees, casual workers and outsourced personnel
Changes during the period and hiring planPersonnel increased due to the consolidation of Onion as a subsidiary and stepped-up hiring. The specific change in headcount: Not disclosed.
Payout ratio
25% (guideline based on consolidated net profit)| Item | Details |
|---|---|
| Document type | Supplementary materials to the earnings report |
| Fiscal Period Covered | First quarter of the fiscal year ending December 2026 |
| Net Sales | 4,305 Millions of yen (YoY -3.4%) |
| Operating profit | 60 Millions of yen (YoY +29.3%) |
| Ordinary income | 51 Millions of yen (YoY -73.9%) |
| Net income | ¥30 million (profit attributable to owners of the parent) (YoY -78.1%) |
| Gross Profit Margin | Rate 17.9% (calculated from gross profit of ¥769 million and revenue of ¥4,305 million) / Year-on-year change (points) Improved by more than 4.0% year on year |
| Operating profit margin | Rate 1.4% (calculated from operating profit of ¥60 million and revenue of ¥4,305 million) / Year-on-year change (points) Improved year on year; operating profit growth rate of 29.3% |
| Selling, general and administrative expenses | 709 Millions of yen |
| Results for the three months of the current quarter | Revenue was ¥4,305 million, operating profit was ¥60 million, EBITDA was ¥71 million, ordinary profit was ¥51 million, and quarterly net profit attributable to owners of the parent was ¥30 million. Gross profit was ¥769 million. |
| Full-year earnings forecast | Net Sales 19,230 Millions of yen / Operating profit 288 Millions of yen / Ordinary income 263 Millions of yen / Profit attributable to owners of the parent 218 Millions of yen |
| Progress against full-year forecast | Net Sales First quarter of 2026: 48.4%; second quarter of 2026: 22.4% / Operating profit First quarter of 2026: 1,360.9%; second quarter of 2026: 21.0% / Ordinary income Second quarter of 2026: 19.4%; first quarter: – / Profit attributable to owners of the parent Second quarter of 2026: 13.9%; first quarter: – |
| Self-assessment against the plan | As of the end of the first quarter, progress against the earnings forecast was solid. Each business performed in line with expectations. Operating profit exceeded expectations, while the Business Creation business performed in line with the plan. |
| Segment results | Marketing DX Business Net Sales 3,168 / Revenue unit Millions of yen / Segment profit 245 / Profit unit Millions of yen / Year on year against the same period last year Not disclosed / DX business for essential workers Net Sales 1,010 / Revenue unit Millions of yen / Segment profit 63 / Profit unit Millions of yen / Year on year against the same period last year Not disclosed / Business Creation business Net Sales 143 / Revenue unit Millions of yen / Segment profit -4 / Profit unit Millions of yen / Year on year against the same period last year Not disclosed |
| Breakdown of Factors Affecting the Change | Strong sales in the branding business; other subsidiaries becoming profitable; increased costs from Onion's M&A fees; one-off factors in the previous year, including subsidy income and the sale of shares held; increased personnel expenses resulting from the consolidation of Onion as a subsidiary and stepped-up hiring; a change in the method of accounting for shareholder benefit expenses; and cost reductions through AI. Amounts by factor: Not disclosed. |
| Key KPIs | Indicator name Gross profit growth / Value 24.8 % / Year on year against the same period last year Increased, Indicator name Operating profit growth / Value 29.3 % / Year on year against the same period last year Increased, Indicator name Number of O-Shigoto Karte registrations / Value 1,000 participants / Year on year against the same period last year Upward trend, Indicator name Number of companies adopting Marketing DX / Value 328 companies / Year on year against the same period last year Not disclosed, Indicator name Number of brand partners / Value 89 companies / Year on year against the same period last year Not disclosed, Indicator name Number of banners distributed using AI / Value 240 % year on year / Year on year against the same period last year Increased, Indicator name Number of AI tools produced / Value 34 Tool / Year on year against the same period last year Not disclosed, Indicator name Monthly efficiency gains from AI / Value 200 Time / Year on year against the same period last year Not disclosed |
| Number of employees | Number of Employees 279 People (consolidated; including temporary staff, contract employees, part-time employees, casual workers and outsourced personnel) / Changes during the period and hiring plan Personnel increased due to the consolidation of Onion as a subsidiary and stepped-up hiring. The specific change in headcount: Not disclosed. |
| Medium-term management plan targets | Name PIALA VISION 2028 / Target fiscal year 2,028 / Net Sales ¥32 billion / Operating profit ¥2 billion / Operating profit margin 6.3% / Essential Worker DX revenue ¥5 billion / Business Creation revenue ¥2 billion |
| Payout ratio | 25% (guideline based on consolidated net profit) |
| Market Size / Share | Projected labor shortage in 2040 More than 10 million people / Effective job-offers-to-applicants ratio in healthcare and nursing care At least 2.5x |
| New initiatives | The reported segments were reorganized into 3 businesses: Marketing DX, Essential Worker DX and Business Creation., Announced the long-term vision “PIALAgroup 2035” and the medium-term management policy “PIALA VISION 2028.”, Resolved to establish A Better Case Co., Ltd., a subsidiary specializing in the brand communications business, effective 28 April 2026., Suspended all operations of the Chinese subsidiary., Promoting AI-based operational efficiency and automation of advertising operations., Offering the advertising review support AI tool “RESULT PLUS AI” for a fee., Presented a policy of conducting 1–2 M&A transactions annually, generally on a small-to-mid-scale basis ranging from ¥300 million to ¥800 million. |
Items this document does not state (10)
Unit price and quantity metricsNumber of stores and locationsAssumptions Underlying the Business OutlookRisk amount incorporated into the outlookFinancial targetsAnnual DividendAcquisition 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.Operating profit improved because sales in the branding business were strong and other subsidiaries became profitable. Meanwhile, the year-on-year declines in EBITDA, ordinary profit and net profit were attributable to one-off factors in the previous year, including subsidy income and the sale of shares held. Selling, general and administrative expenses increased due to the increase in personnel following Onion's consolidation as a subsidiary, stepped-up hiring, M&A costs, and a change in the method of accounting for shareholder benefit expenses. However, costs excluding personnel expenses were reduced more than expected through measures including AI substitution.
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.