Worth reading
75Important
0–100. This measures how worthwhile something is to read, not how good or bad the company is.Direction
Improvement
Direction inferred from the company’s description.Scale
190.15
Year-on-year change in operating profit (%)Wording
Conditional
How definitive the wording is.Contents of this document
Supplementary materials to the earnings reportSecond quarter (interim period) of the fiscal year ending December 202612 items taken from the company’s own explanation
Financial Results Figures (The key points of this material are explained below)
Net Sales¥8,970 million+7.6%
Operating profit¥112 million+190.2%
Ordinary income¥99 million
Net income¥79 million
Selling, general and administrative expenses¥746 million
Gross Profit MarginImproved by 1.5 percentage points year on year. Actual margin: Not disclosed
Results for the three months of the current quarter
Net Sales
¥4,665 million+20.2%
Operating profit
¥51 million
EBITDA
¥56 million+82.9%
Gross profit
¥798 million+31.8%
Full-year earnings forecast
Net Sales
¥19,230 million
Operating profit
¥288 million
Ordinary income
¥263 million
Profit attributable to owners of the parent
¥218 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 Sales46.65%
Operating profit38.92%
Ordinary income37.74%
Profit attributable to owners of the parent36.25%
What the company explained in this material
Self-assessment against the planThe company's self-assessment against its own plan.
Significantly exceeded the initial first-half earnings forecast. The full-year operating profit forecast remains unchanged, and the 38.92% progress rate is in line with plan.Breakdown of Factors Affecting the ChangeReasons cited by the Company for the change in the figures.
First-half operating profit
Initial forecast
¥4 million
Upside from the 3 businesses
¥152 million
Non-Recurring Expenses
¥-44 million
First-half results
¥112 million
Non-Recurring Expenses
Investment in new graduate hiring
¥10 million
Impairment losses on investees
¥9 million
M&A-Related Costs
¥20 million
Shareholder Benefit Costs
¥5 million
Assumptions Underlying the Business OutlookThe assumptions used by the company in preparing its forecast.
SeasonalityThe fourth quarter is the peak demand period, with profitability tending to expand
Second-half plan
¥176 million
New initiatives
- Reorganized the reporting segments into 3 businesses
- Entered into a business alliance with Xmaker and established a dedicated operations team for the performance-based compensation business
- Established the Sendai Branch and expanded the range of occupations supported
- Developing AI using a large language model for the Essential Worker DX Business
- Launched an advertising placement and operations support service for ChatGPT ads
- Launched SHAPEDAYS' new product, the “24H Skin Bra,” and began expanding into physical stores
- Held an IP collaboration café
Key KPIsA metric the company considers important as a management benchmark.
- Number of companies onboarded (group total)326 companies
- Number of brand partners85 companies
- Registered users of O-Shigoto Karte1,666 People
- Number of job openings2,000 EngagementsYear on year against the same period last yearExceeded
- Delivery capacity per person¥12.4 millionYear on year against the same period last year+14.8% quarter on quarter
- Gross profit growth31.8 %Year on year against the same period last yearYear on year
- Increase in the number of videos produced4,000 bottlesYear on year against the same period last yearIncreased quarter on quarter
Segment results
Marketing DX Business
Net Sales
¥3,653 million
Segment profit
¥271 million
DX business for essential workers
Net Sales
¥831 million
Segment profit
¥65 million
Business Creation business
Net Sales
¥203 million
Segment profit
¥-7 million
Medium-term management plan targets
2028
Net Sales
¥32,000 million
Operating profit
¥2,000 million
2035 VISION
Net Sales
¥100,000 million
Operating profit
¥10,000 million
Market Size / Share
Projected labor shortage in 2040More than 10 million people
Effective job openings-to-applicants ratio (medical care and nursing care)At least 2.5x
Number of stores and locations
Locations during the periodEstablished the Sendai Branch
Number of employees
Number of Employees295 People
Hiring planIncrease hiring of key personnel
Payout ratio
25 %
DOEStable Dividends
Gross profit
¥1,567 million+28.3%
| Item | Details |
|---|---|
| Document type | Supplementary materials to the earnings report |
| Fiscal Period Covered | Second quarter (interim period) of the fiscal year ending December 2026 |
| Net Sales | ¥8,970 million (YoY +7.6%) |
| Operating profit | ¥112 million (YoY +190.2%) |
| Ordinary income | ¥99 million |
| Net income | ¥79 million |
| Gross profit | ¥1,567 million (YoY +28.3%) |
| Gross Profit Margin | Improved by 1.5 percentage points year on year. Actual margin: Not disclosed |
| Selling, general and administrative expenses | ¥746 million |
| Results for the three months of the current quarter | Net Sales ¥4,665 million (YoY +20.2%) / Operating profit ¥51 million / EBITDA ¥56 million (YoY +82.9%) / Gross profit ¥798 million (YoY +31.8%) |
| Full-year earnings forecast | Net Sales ¥19,230 million / Operating profit ¥288 million / Ordinary income ¥263 million / Profit attributable to owners of the parent ¥218 million |
| Progress against full-year forecast | Net Sales 46.65% / Operating profit 38.92% / Ordinary income 37.74% / Profit attributable to owners of the parent 36.25% |
| Self-assessment against the plan | Significantly exceeded the initial first-half earnings forecast. The full-year operating profit forecast remains unchanged, and the 38.92% progress rate is in line with plan. |
| Segment results | Marketing DX Business Net Sales ¥3,653 million / Segment profit ¥271 million / DX business for essential workers Net Sales ¥831 million / Segment profit ¥65 million / Business Creation business Net Sales ¥203 million / Segment profit ¥-7 million |
| Breakdown of Factors Affecting the Change | First-half operating profit Initial forecast ¥4 million / Upside from the 3 businesses ¥152 million / Non-Recurring Expenses ¥-44 million / First-half results ¥112 million / Non-Recurring Expenses Investment in new graduate hiring ¥10 million / Impairment losses on investees ¥9 million / M&A-Related Costs ¥20 million / Shareholder Benefit Costs ¥5 million |
| Key KPIs | Indicator name Number of companies onboarded (group total) / Value 326 companies / Year on year against the same period last year Not disclosed, Indicator name Number of brand partners / Value 85 companies / Year on year against the same period last year Not disclosed, Indicator name Registered users of O-Shigoto Karte / Value 1,666 People / Year on year against the same period last year Not disclosed, Indicator name Number of job openings / Value 2,000 Engagements / Year on year against the same period last year Exceeded, Indicator name Delivery capacity per person / Value ¥12.4 million / Year on year against the same period last year +14.8% quarter on quarter, Indicator name Gross profit growth / Value 31.8 % / Year on year against the same period last year Year on year, Indicator name Increase in the number of videos produced / Value 4,000 bottles / Year on year against the same period last year Increased quarter on quarter |
| Number of stores and locations | Locations during the period Established the Sendai Branch / Number at period-end Not disclosed / Number of store openings and closures during the period Not disclosed |
| Number of employees | Number of Employees 295 People / Change during the period Not disclosed / Hiring plan Increase hiring of key personnel |
| Assumptions Underlying the Business Outlook | Seasonality The fourth quarter is the peak demand period, with profitability tending to expand / Second-half plan ¥176 million |
| Medium-term management plan targets | 2028 Net Sales ¥32,000 million / Operating profit ¥2,000 million / 2035 VISION Net Sales ¥100,000 million / Operating profit ¥10,000 million |
| Payout ratio | 25 % |
| Market Size / Share | Projected labor shortage in 2040 More than 10 million people / Effective job openings-to-applicants ratio (medical care and nursing care) At least 2.5x |
| New initiatives | Reorganized the reporting segments into 3 businesses, Entered into a business alliance with Xmaker and established a dedicated operations team for the performance-based compensation business, Established the Sendai Branch and expanded the range of occupations supported, Developing AI using a large language model for the Essential Worker DX Business, Launched an advertising placement and operations support service for ChatGPT ads, Launched SHAPEDAYS' new product, the “24H Skin Bra,” and began expanding into physical stores, Held an IP collaboration café |
Items this document does not state (9)
Operating profit marginUnit price and quantity metricsRisk 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.The Marketing DX Business and Essential Worker DX Business progressed ahead of expectations, and growth across all 3 businesses drove higher profit. However, one-off costs of ¥44 million, comprising investment in new graduate hiring, impairment losses on investees, M&A-related expenses and shareholder benefit program expenses, reduced operating profit.
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