Results for this period
Interim period (second quarter)1 April 2026 to 30 September 2026ConsolidatedJapanese GAAPThe width of the band at each stage is based on revenue. The narrower it becomes toward the bottom, the smaller the proportion of revenue that remains as profit. The dotted outline is the full-year forecast and the band inside it is the result for this period. The progress rate is the result divided by the forecast.
塗りつぶした部分が自己資本比率です。総資産のうち、返済のいらない自前の資金がどれだけかを表します。The thin vertical line indicates the level at the end of the previous fiscal year.
Stacked from zero: upward is an increase in cash, downward a decrease (in ¥ thousand).The net change represented by the dotted line is the total of three items, calculated from figures provided by the company.
Net sales declined due to the business transfer, while operating profit and ordinary profit increased as losses from the transferred businesses were eliminated and company-wide expenses declined. Net income decreased because the gain on the business transfer recorded in the same period of the previous year was no longer recognized.
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| Item | Details |
|---|---|
| Fiscal Period Classification | Interim period (second quarter) |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 1 April 2026 to 30 September 2026 |
| Net Sales | ¥3,233 million (YoY -29.6%) |
| Operating profit | ¥181 million (YoY +132.4%) |
| Ordinary income | ¥182 million (YoY +45.9%) |
| Profit attributable to owners of the parent | ¥127 million (YoY -53.3%) |
| Net income per share | ¥48.93 |
| Equity ratio | End of the current fiscal period 43.4 / End of previous period 40.4 |
| Total assets | ¥5,254 million |
| Net assets | ¥2,280 million |
| Cash flows from operating activities | ¥-104,200 thousand |
| Cash flows from investing activities | ¥46,925 thousand |
| Cash flows from financing activities | ¥-272,112 thousand |
| Cash and cash equivalents at end of period | ¥1,287,831 thousand |
| Full-year earnings forecast | Net Sales ¥6,586 million (YoY -13.8%) / Operating profit ¥520 million (YoY +77.5%) / Ordinary income ¥480 million (YoY +42.4%) / Net income ¥330 million (YoY -35.1%) / Net income per share ¥126.50 |
| Annual Dividend Forecast | ¥10.57 per share → ¥10.57 per share（0.0%） |
| Segment revenue | Massage-operated business ¥2,187,803 thousand (YoY +3.9%), Massage-franchise business ¥547,518 thousand (YoY -2.9%), Medical care business ¥480,827 thousand (YoY -74.9%), Other businesses ¥17,787 thousand (YoY +122.2%) |
| Segment profit | Massage-operated business ¥502,916 thousand (YoY -20.7%), Massage-franchise business ¥108,801 thousand (YoY -27.2%), Medical care business ¥49,362 thousand, Other businesses ¥-8,965 thousand |
| Depreciation and amortization | ¥41,946 thousand |
| Impairment loss | ¥0 thousand |
| Breakdown of extraordinary income (loss) | Extraordinary income None / Extraordinary loss Item Loss on disposal of non-current assets / Amount ¥1,564 thousand |
| Disclosure regarding the going concern assumption | None |
| Change in accounting policy | Changes due to revisions to standards None / Other changes None / Change in accounting estimate None / Restatement None |
| Changes in the scope of consolidation | New 0 companies (company name: —) / Excluded 0 companies (company name: —) |
| Availability of Supplementary Financial Results Materials | Available |
| Availability of Financial Results Briefing | No (no attendees specified) |
| Issued Shares at Period-End | 2,608,600 shares |
| Treasury Shares at Period-End | 65 shares |
| Factors Behind Changes in Business Performance | Net sales declined due to the business transfer, while operating profit and ordinary profit increased as losses from the transferred businesses were eliminated and company-wide expenses declined. Net income decreased because the gain on the business transfer recorded in the same period of the previous year was no longer recognized. |
Items this document does not state (7)
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.Net sales declined because all of the medical care nursing facilities and some of the small-scale multifunctional home care facilities with nursing services were transferred in the previous consolidated fiscal year. Meanwhile, losses related to the transferred businesses were eliminated, the Medical Care segment turned profitable, and company-wide expenses also declined. Interim net income attributable to owners of the parent decreased because a gain on the business transfer had been recorded as extraordinary income in the same period of the previous year.