Worth reading
42Recurring
0–100. This measures how worthwhile something is to read, not how good or bad the company is.Direction
Deterioration
Direction inferred from the company’s description.Scale
-535
Millions of yen (year-on-year change in ordinary profit)Wording
Conditional
How definitive the wording is.Contents of this document
Financial results presentationQ3 of the fiscal year ending December 20268 items taken from the company’s own explanation
Financial Results Figures (The key points of this material are explained below)
Net Sales10,712 Millions of yen+3.4%
Operating profit349 Millions of yen-50.2%
Ordinary income-23 Millions of yen
Net income-75 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.
- Impact of changes in unit prices+6.9%
- Impact of changes in operating volume-11.6%
- Impact of staffing optimization and other measures+1.4%
- Impact of the revision of medical service fees and rent normalization-19.2%
Assumptions Underlying the Business OutlookThe assumptions used by the company in preparing its forecast.
- Approximately 65%AssumptionBreak-even occupancy rate for the fiscal year ending December 2027TimingQ2-Q3 of the fiscal year ending December 2027
New initiatives
- Strengthening the sales planning and strategy teams and establishing a data analytics department
- Promoting alliances and diversifying web-based promotional channels
- Utilizing consultants with expertise in the healthcare sector
- Strengthening and standardizing sales methods
- Developing leaders and providing sales support through outsourcing
Key KPIsA metric the company considers important as a management benchmark.
- Number of residents at month-end1,231 people
- Average occupancy rate (existing facilities)74.2 %
- Average occupancy rate (new facilities)43.9 %
- Number of hospice residential facilities62 Facility
- Number of rooms2,131 Rooms
Unit price and quantity metricsThese figures show sales broken down by price and volume.
- Revenue per residentAfter a monthly decline of approximately ¥200,000 in medical insurance revenue, a 6.9% impact from unit prices
- Number of residents1,231 people
- Occupancy Rate57.8 %
Financial targets
Equity ratio
Actual results18.5%
Number of stores and locations
Number at period-end62 facilities, 2,131 rooms
Number of store openings and closures during the periodOpened Katsutadai House and Minami-Sendai House
Annual Dividend
Undetermined for the fiscal year ending December 2026 (¥15 for the fiscal year ended December 2024 and ¥25 for the fiscal year ended December 2025)| Item | Details |
|---|---|
| Document type | Financial results presentation |
| Fiscal Period Covered | Q3 of the fiscal year ending December 2026 |
| Net Sales | 10,712 Millions of yen (YoY +3.4%) |
| Operating profit | 349 Millions of yen (YoY -50.2%) |
| Ordinary income | -23 Millions of yen |
| Net income | -75 Millions of yen |
| Breakdown of Factors Affecting the Change | Factors Impact of changes in unit prices / Value +6.9%, Factors Impact of changes in operating volume / Value -11.6%, Factors Impact of staffing optimization and other measures / Value +1.4%, Factors Impact of the revision of medical service fees and rent normalization / Value -19.2% |
| Key KPIs | Indicator name Number of residents at month-end / Value 1,231 people / Year on year against the same period last year Not disclosed, Indicator name Average occupancy rate (existing facilities) / Value 74.2 % / Year on year against the same period last year Not disclosed, Indicator name Average occupancy rate (new facilities) / Value 43.9 % / Year on year against the same period last year Not disclosed, Indicator name Number of hospice residential facilities / Value 62 Facility / Year on year against the same period last year Not disclosed, Indicator name Number of rooms / Value 2,131 Rooms / Year on year against the same period last year Not disclosed |
| Unit price and quantity metrics | Indicator name Revenue per resident / Value After a monthly decline of approximately ¥200,000 in medical insurance revenue, a 6.9% impact from unit prices / Year on year against the same period last year Not disclosed, Indicator name Number of residents / Value 1,231 people / Year on year against the same period last year Not disclosed, Indicator name Occupancy Rate / Value 57.8 % / Year on year against the same period last year Not disclosed |
| Number of stores and locations | Number at period-end 62 facilities, 2,131 rooms / Number of store openings and closures during the period Opened Katsutadai House and Minami-Sendai House |
| Assumptions Underlying the Business Outlook | Assumption Break-even occupancy rate for the fiscal year ending December 2027 / Value Approximately 65% / Timing Q2-Q3 of the fiscal year ending December 2027 |
| Financial targets | Equity ratio Actual results 18.5% |
| Annual Dividend | Undetermined for the fiscal year ending December 2026 (¥15 for the fiscal year ended December 2024 and ¥25 for the fiscal year ended December 2025) |
| New initiatives | Strengthening the sales planning and strategy teams and establishing a data analytics department, Promoting alliances and diversifying web-based promotional channels, Utilizing consultants with expertise in the healthcare sector, Strengthening and standardizing sales methods, Developing leaders and providing sales support through outsourcing |
Items this document does not state (17)
Gross Profit MarginOperating profit marginSelling, general and administrative expensesResults for the three months of the current quarterFull-year earnings forecastProgress against full-year forecastSelf-assessment against the planSegment resultsNumber of employeesRisk amount incorporated into the outlookMedium-term management plan targetsPayout ratioAcquisition 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 cited a decline in medical insurance revenue following the 2026 revision of medical service fees, a temporary decline in price competitiveness associated with the normalization of housing rents and other charges, differences in the timing of price increases versus competitors, and a decrease in the number of residents. It also explained that it is still transitioning to staffing arrangements following the fee revision.
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.