Worth reading
68In 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
-164
Million yen (revision to operating profit forecast)Wording
Conditional
How definitive the wording is.Contents of this document
Supplementary materials to the earnings summaryQ3 FY202610 items taken from the company’s own explanation
Financial Results Figures (The key points of this material are explained below)
Net Sales13,330 Millions of yen+10.7%
Operating profit70 Millions of yen+70.4%
Ordinary income46 Millions of yen
Net income28 Millions of yen
Results for the three months of the current quarter
Net Sales
4,360 Millions of yen+17.7%
Gross profit
728 Millions of yen+24.4%
Operating profit
-41 Millions of yen
EBITDA
-30 Millions of yen
Full-year earnings forecast
Net Sales
17,424 Millions of yen
Operating profit
123 Millions of yen
Ordinary income
110 Millions of yen
Profit attributable to owners of the parent
62 Millions of yen
What the company explained in this material
Breakdown of Factors Affecting the ChangeReasons cited by the Company for the change in the figures.
- Decrease in gross profit from major customers-90 Millions of yen
- Increase in gross profit from customers other than major customers20 Millions of yen
- Higher SG&A Expenses-23 Millions of yen
- Operating profit forecast revision: major customers (third and fourth quarters)-180 Millions of yen
- Cost efficiency15 Millions of yen
Assumptions Underlying the Business OutlookThe assumptions used by the company in preparing its forecast.
The fourth quarter was set based on the order backlog and high-probability prospective projects. The assumption is that business with major customers will remain at the same level in the fourth quarter as in the third quarter. Numerical assumptions: Not disclosed.New initiatives
- Launch of an advertising placement and operations support service for ChatGPT advertising
- Launch of the beta version of Sabai Social, a social media and review management service for restaurants in Thailand
- Development of a new platform for the staffing business using LLMs
- Development of automated web advertising operations across 5 major media platforms
- Expansion of staffing services into new occupations, including construction management
Key KPIsA metric the company considers important as a management benchmark.
- Number of companies onboarded (group total)330 companies
- Number of brand partners97 companiesYear on year against the same period last year+12 companies
- Registered users of O-Shigoto Karte2,663 People
- Quarterly gross profit growth rate24.4 %Year on year against the same period last year+24.4%
- Revenue mix of major customers24.6 %Year on year against the same period last year-7.6pt
- Number of job openings3,723 projects
- Delivery capacity per person12.4 Millions of yen
Segment results
- Marketing DX BusinessNet Sales3,275Revenue UnitMillions of yenSegment profit152Profit UnitMillions of yen
- DX business for essential workersNet Sales963Revenue UnitMillions of yenSegment profit52Profit UnitMillions of yen
- Business Creation businessNet Sales145Revenue UnitMillions of yenSegment profit4Profit UnitMillions of yen
Medium-term management plan targets
FY2028 December
Net Sales32,000
Revenue UnitMillions of yen
Operating profit2,000
Operating profit unitMillions of yen
KPI
Companies adopting the service500
Adopting company count (unit)companies
Number of brand partners150
Brand partner count (unit)companies
Financial targets
Equity ratio
Target20 %
Actual results13.3 %
Number of stores and locations
Number of locationsSendai branch to be established during the current fiscal year
Number of employees
Number of Employees317 People consolidated; including temporary staff, contract employees, part-time employees, casual workers and outsourced personnel
Hiring planContinue recruiting key personnel
Payout ratio
25 %
Supplementary informationGuideline relative to consolidated net income
| Item | Details |
|---|---|
| Document type | Supplementary materials to the earnings summary |
| Fiscal Period Covered | Q3 FY2026 |
| Net Sales | 13,330 Millions of yen (YoY +10.7%) |
| Operating profit | 70 Millions of yen (YoY +70.4%) |
| Ordinary income | 46 Millions of yen |
| Net income | 28 Millions of yen |
| Results for the three months of the current quarter | Net Sales 4,360 Millions of yen (YoY +17.7%) / Gross profit 728 Millions of yen (YoY +24.4%) / Operating profit -41 Millions of yen / EBITDA -30 Millions of yen |
| Full-year earnings forecast | Net Sales 17,424 Millions of yen / Operating profit 123 Millions of yen / Ordinary income 110 Millions of yen / Profit attributable to owners of the parent 62 Millions of yen |
| Segment results | Segment Marketing DX Business / Net Sales 3,275 / Revenue Unit Millions of yen / Segment profit 152 / Profit Unit Millions of yen / Year on year against the same period last year Not disclosed, Segment DX business for essential workers / Net Sales 963 / Revenue Unit Millions of yen / Segment profit 52 / Profit Unit Millions of yen / Year on year against the same period last year Not disclosed, Segment Business Creation business / Net Sales 145 / 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 | Factors Decrease in gross profit from major customers / Amount -90 Millions of yen, Factors Increase in gross profit from customers other than major customers / Amount 20 Millions of yen, Factors Higher SG&A Expenses / Amount -23 Millions of yen, Factors Operating profit forecast revision: major customers (third and fourth quarters) / Amount -180 Millions of yen, Factors Cost efficiency / Amount 15 Millions of yen |
| Key KPIs | Indicator name Number of companies onboarded (group total) / Value 330 companies / Year on year against the same period last year Not disclosed, Indicator name Number of brand partners / Value 97 companies / Year on year against the same period last year +12 companies, Indicator name Registered users of O-Shigoto Karte / Value 2,663 People / Year on year against the same period last year Not disclosed, Indicator name Quarterly gross profit growth rate / Value 24.4 % / Year on year against the same period last year +24.4%, Indicator name Revenue mix of major customers / Value 24.6 % / Year on year against the same period last year -7.6pt, Indicator name Number of job openings / Value 3,723 projects / Year on year against the same period last year Not disclosed, Indicator name Delivery capacity per person / Value 12.4 Millions of yen / Year on year against the same period last year Not disclosed |
| Number of stores and locations | Number of stores Not disclosed / Number of locations Sendai branch to be established during the current fiscal year / Number of store openings and closures during the period Not disclosed |
| Number of employees | Number of Employees 317 People (consolidated; including temporary staff, contract employees, part-time employees, casual workers and outsourced personnel) / Change during the period Not disclosed / Hiring plan Continue recruiting key personnel |
| Assumptions Underlying the Business Outlook | The fourth quarter was set based on the order backlog and high-probability prospective projects. The assumption is that business with major customers will remain at the same level in the fourth quarter as in the third quarter. Numerical assumptions: Not disclosed. |
| Medium-term management plan targets | FY2028 December Net Sales 32,000 / Revenue Unit Millions of yen / Operating profit 2,000 / Operating profit unit Millions of yen / KPI Companies adopting the service 500 / Adopting company count (unit) companies / Number of brand partners 150 / Brand partner count (unit) companies |
| Financial targets | Equity ratio Target 20 % / Actual results 13.3 % |
| Payout ratio | 25 % |
| New initiatives | Launch of an advertising placement and operations support service for ChatGPT advertising, Launch of the beta version of Sabai Social, a social media and review management service for restaurants in Thailand, Development of a new platform for the staffing business using LLMs, Development of automated web advertising operations across 5 major media platforms, Expansion of staffing services into new occupations, including construction management |
Items this document does not state (13)
Gross Profit MarginOperating profit marginSelling, general and administrative expensesProgress against full-year forecastSelf-assessment against the planUnit price and quantity metricsRisk amount incorporated into the outlookAnnual DividendAcquisition 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 company conservatively factored in reduced advertising spending and slower business from major D2C customers, as well as delays in receiving orders for large projects in the branding business. It explained that growth investment would continue as planned and that some of the costs would be absorbed through greater cost efficiency.
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.