Worth reading
44Recurring
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
—
Displayed only when the document provides numerical figures.Wording
Avoiding a definitive answer
How definitive the wording is.Items stated in the management plan
Annual updateNet Sales6,536 million yen → To be determined
Operating profit491 million yen → To be determined
Net income for the current fiscal year294 million yen → To be determined
Only the target level is shown because the current level for comparison was not provided.What happened to the previous plan6,500 (revised forecast in January 2026) → 6,536 million yen（100.6% (achievement rate)）+0.6%Calculated from the two disclosed figures
Key initiatives
01SHIKIGAKU's M&A Strategy: A Multilayered Growth Model Centered on “SHIKIGAKU Know-How”
02Future Growth Roadmap: Phase-Based Growth Strategy
03Fund Business
04VC Fund Business
05Hands-On Support Fund Business
06KPIs for the Organizational Consulting Business 1/2
07KPIs for the Organizational Consulting Business 2/2
08KPIs for the Sports Entertainment Business
Segment targetSegment Organizational Consulting Business / Indicator Revenue per consultant / Target Maintain ¥5 million per month / Timing Fiscal year ending February 2027, Segment Sports Entertainment Business / Indicator Average attendance per game / Target 4,000 people, the B.PREMIER entry requirement (expected to be achieved) / Timing 2025–26 season
Non-financial targetsIndicator Average attendance per game / Target 4,000 people (B.PREMIER entry requirement) / Timing 2025–26 season
Size of the Target MarketMarket Size 3.375 million companies (including 3.365 million small and medium-sized enterprises, or 99.7%) / Growth rate Not disclosed / Source Small and Medium Enterprise Agency, “Results of the Tabulation of the Number of Small and Medium-Sized Enterprises and Small Businesses (as of June 2021)” (published 13 December 2023), 2024 White Paper on Small and Medium Enterprises, Supplementary Statistical Materials, Tables 1, 2 and 5 (recompiled and processed from the Ministry of Internal Affairs and Communications and Ministry of Economy, Trade and Industry, “2021 Economic Census for Business Activity”)
Risks identified by the company
Risk related to securing and developing human capital (consulting personnel)
Risk related to market volatility
Risk related to intellectual property rights management
Information Security Risk
Risk related to due diligence
Risk related to valuation and investment decisions
Risk related to post-merger integration
Goodwill and impairment risk
Group Governance Risk
Environmental and compliance risks at M&A investee companies
Reason for revision or withdrawal
Although an M&A transaction is pending, the earnings forecasts remain undetermined because no SPA had been signed as of the earnings announcement date
| Item | Details |
|---|---|
| Plan name | Disclosure of Matters Concerning Business Plans and Growth Potential |
| Plan period | Fiscal year ending February 2027 (Phase 1: fiscal years ending February 2027 to February 2029 (3 years)) |
| Progress against the plan | Annual update |
| Sales Target | 6,536 million yen → To be determined |
| Operating profit target | 491 million yen → To be determined |
| Net income target | 294 million yen → To be determined |
| Segment target | Segment Organizational Consulting Business / Indicator Revenue per consultant / Target Maintain ¥5 million per month / Timing Fiscal year ending February 2027, Segment Sports Entertainment Business / Indicator Average attendance per game / Target 4,000 people, the B.PREMIER entry requirement (expected to be achieved) / Timing 2025–26 season |
| Non-financial targets | Indicator Average attendance per game / Target 4,000 people (B.PREMIER entry requirement) / Timing 2025–26 season |
| Key initiatives | SHIKIGAKU's M&A Strategy: A Multilayered Growth Model Centered on “SHIKIGAKU Know-How”, Future Growth Roadmap: Phase-Based Growth Strategy, Fund Business, VC Fund Business, Hands-On Support Fund Business, KPIs for the Organizational Consulting Business 1/2, KPIs for the Organizational Consulting Business 2/2, KPIs for the Sports Entertainment Business |
| Results under the previous plan | 6,500 (revised forecast in January 2026) → 6,536 million yen（100.6% (achievement rate)） |
| Reason for revision or withdrawal | Although an M&A transaction is pending, the earnings forecasts remain undetermined because no SPA had been signed as of the earnings announcement date |
| Size of the Target Market | Market Size 3.375 million companies (including 3.365 million small and medium-sized enterprises, or 99.7%) / Growth rate Not disclosed / Source Small and Medium Enterprise Agency, “Results of the Tabulation of the Number of Small and Medium-Sized Enterprises and Small Businesses (as of June 2021)” (published 13 December 2023), 2024 White Paper on Small and Medium Enterprises, Supplementary Statistical Materials, Tables 1, 2 and 5 (recompiled and processed from the Ministry of Internal Affairs and Communications and Ministry of Economy, Trade and Industry, “2021 Economic Census for Business Activity”) |
| Risks identified | Risk related to securing and developing human capital (consulting personnel), Risk related to market volatility, Risk related to intellectual property rights management, Information Security Risk, Risk related to due diligence, Risk related to valuation and investment decisions, Risk related to post-merger integration, Goodwill and impairment risk, Group Governance Risk, Environmental and compliance risks at M&A investee companies |
| Publication date | 22 May 2026 |
Items this document does not state (11)
Operating profit margin targetROE targetROIC targetPayout ratio / DOE policyTreasury share acquisition policyCost of capitalSelf-assessment of PBR and share priceTotal investment planInvestment amount by sectorPlan assumptionsDate of board resolution
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.Although an M&A transaction is pending, the SPA had not been signed as of the earnings announcement date, so the impact of the acquisition could not be incorporated into the earnings forecasts. The Company plans to disclose its earnings forecasts when it announces its first-quarter results.
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.