Contents of this document
Financial results presentationFiscal year ending March 2026, third quarter8 items taken from the company’s own explanation
Financial Results Figures (The key points of this material are explained below)
Net Sales¥6,163 million+10.9%
Operating profit¥185 million
Ordinary income¥252 million
Net income¥389 million
Gross Profit Margin45 %
Operating profit margin3 %
Selling, general and administrative expenses¥2,586 million
Results for the three months of the current quarter
Net Sales
¥2,393 million
Operating profit
¥107 million
Full-year earnings forecast
Net Sales
¥7,715 million
Operating profit
¥291 million
Ordinary income
¥287 million
Profit attributable to owners of the parent
¥396 million
Earnings per share
¥155.49
What the company explained in this material
Breakdown of Factors Affecting the ChangeReasons cited by the Company for the change in the figures.
- 初療数増加
- 鍼灸サービス提供数増加
- メディカルケア事業の施設数増加
- メディカルケア事業の一部譲渡による営業利益¥185 million
New initiatives
- 営業専門部署である営業推進部の新設
- 有料老人ホーム等の介護施設運営法人との提携拡大
- FC店舗向け本部主導研修の導入とSVの育成・増員
Key KPIsA metric the company considers important as a management benchmark.
- 3Q累計利用者数77,239 people+3.7%
- Total outstanding claims at period-end10,274 postings+5.2%
- Annual number of massage visits376,685 Meetings+1.8%
- 医療対応型療養施設の稼働率68.4 %
- Utilization rate of nursing small-scale multifunctional home care96 %
Unit price and quantity metricsThese figures show sales broken down by price and volume.
User Numbers
77,239 people
利用者1人あたり月間利用回数
7.3 Meetings
施術者1人あたり1日の施術回数
10.4 Meetings
Segment results
Net Sales
Directly operated massage
¥3,150 million+4.5%
Massage franchise
¥888 million+19.2%
Medical care
¥2,114 million-2.1%
Other
¥11 million-59.2%
Operating profit
Directly operated massage
¥912 million+0.7%
Massage franchise
¥258 million+15.7%
Medical care
¥-200 million
Other
¥0 million
Adjustments
¥-785 million
Financial targets
Equity ratio
35.9 %
TypeResults
Number of stores and locations
Number of locations at period end455 locations
Increase during the period
Home-visit massage15
Home-visit nursing1
Decrease during the period
Nursing Small-Scale Multifunctional Home Care Facility6
Medical care-equipped residential care facilities11
Number of employees
1,148 people
Record date31 March 2025
| Item | Details |
|---|---|
| Document type | Financial results presentation |
| Fiscal Period Covered | Fiscal year ending March 2026, third quarter |
| Net Sales | ¥6,163 million (YoY +10.9%) |
| Operating profit | ¥185 million |
| Ordinary income | ¥252 million |
| Net income | ¥389 million |
| Gross Profit Margin | 45 % |
| Operating profit margin | 3 % |
| Selling, general and administrative expenses | ¥2,586 million |
| Results for the three months of the current quarter | Net Sales ¥2,393 million / Operating profit ¥107 million |
| Full-year earnings forecast | Net Sales ¥7,715 million / Operating profit ¥291 million / Ordinary income ¥287 million / Profit attributable to owners of the parent ¥396 million / Earnings per share ¥155.49 |
| Segment results | Net Sales Directly operated massage ¥3,150 million (YoY +4.5%) / Massage franchise ¥888 million (YoY +19.2%) / Medical care ¥2,114 million (YoY -2.1%) / Other ¥11 million (YoY -59.2%) / Operating profit Directly operated massage ¥912 million (YoY +0.7%) / Massage franchise ¥258 million (YoY +15.7%) / Medical care ¥-200 million / Other ¥0 million / Adjustments ¥-785 million |
| Breakdown of Factors Affecting the Change | Factors 初療数増加 / Amount Not disclosed, Factors 鍼灸サービス提供数増加 / Amount Not disclosed, Factors メディカルケア事業の施設数増加 / Amount Not disclosed, Factors メディカルケア事業の一部譲渡による営業利益 / Amount ¥185 million |
| Key KPIs | 3Q累計利用者数 77,239 people (YoY +3.7%), Total outstanding claims at period-end 10,274 postings (YoY +5.2%), Annual number of massage visits 376,685 Meetings (YoY +1.8%), 医療対応型療養施設の稼働率 68.4 %, Utilization rate of nursing small-scale multifunctional home care 96 % |
| Unit price and quantity metrics | User Numbers 77,239 people / 利用者1人あたり月間利用回数 7.3 Meetings / 施術者1人あたり1日の施術回数 10.4 Meetings |
| Number of stores and locations | Number of locations at period end 455 locations / Increase during the period Home-visit massage 15 / Home-visit nursing 1 / Decrease during the period Nursing Small-Scale Multifunctional Home Care Facility 6 / Medical care-equipped residential care facilities 11 |
| Number of employees | 1,148 people |
| Financial targets | Equity ratio 35.9 % |
| New initiatives | 営業専門部署である営業推進部の新設, 有料老人ホーム等の介護施設運営法人との提携拡大, FC店舗向け本部主導研修の導入とSVの育成・増員 |
Items this document does not state (12)
Progress against full-year forecastSelf-assessment against the planAssumptions Underlying the Business OutlookRisk amount incorporated into the outlookMedium-term management plan targetsAnnual DividendPayout 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.