Worth reading
50Recurring
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
-35.2
Year-on-year change in operating profit (%)Wording
Conditional
How definitive the wording is.Results for this period
Third quarter1 September 2025 to 31 May 2026ConsolidatedJapanese GAAPNet Sales3,847¥ millionYear on year +0.3%Progress 68.7%
Operating profit329¥ millionYear on year -35.2%Progress 58.8%
Ordinary income437¥ millionYear on year -18.1%Progress 69.1%
Net income attributable to owners of the parent284¥ millionYear on year -21.9%Progress 69.4%
The 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.
Net income per share¥32.56
Financial position at period-end
Total assets5,076¥ million
of which net assets 4,405 ¥ millionEquity ratio 86.2%vs. prior year-end +7.6pt
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.
Segment revenueDesign Partnership Business ¥3,553,266 thousand (YoY +0.3%), Design Platform Business ¥294,508 thousand (YoY +0.6%)
Segment profitDesign Partnership Business ¥379,661 thousand (YoY -29.5%), Design Platform Business ¥-49,630 thousand
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥5,600 million (YoY +10.1%)
Operating profit¥560 million (YoY +0.5%)
Ordinary income¥632 million (YoY +3.1%)
Net income¥409 million (YoY +0.5%)
Annual Dividend Forecast¥10 → ¥10（0.0%）
Factors Behind Changes in Business Performance
Although the number of customers rose 1.6% year on year, average monthly customer spending declined 7.9% year on year due to the completion or scaling back of spot projects. In the Design Platform Business, revenue from the recruitment placement business declined.
Disclosure regarding the going concern assumption
Not applicable.
Change in accounting policy
基準改正に伴う変更 Noそれ以外の変更 No見積りの変更 No修正再表示 No
Changes in the scope of consolidationNew Number of companies 1 / Company name 株式会社Layermate / Excluded Number of companies 0 / Company name Not disclosed
Material subsequent eventsNot applicable.
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of investment securities ¥5,002 thousand, Gain on reversal of subscription rights to shares ¥775 thousand / Extraordinary loss Not disclosed
Depreciation and amortization¥18,528 thousand
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingWhether applicable Yes / Subject person Institutional investors and analysts; individual investors
Issued Shares at Period-End9,246,820 Shares
Treasury Shares at Period-End512,847 Shares
| Item | Details |
|---|---|
| Fiscal Period Classification | Third quarter |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 1 September 2025 to 31 May 2026 |
| Net Sales | ¥3,847 million (YoY +0.3%) |
| Operating profit | ¥329 million (YoY -35.2%) |
| Ordinary income | ¥437 million (YoY -18.1%) |
| Profit attributable to owners of the parent | ¥284 million (YoY -21.9%) |
| Net income per share | ¥32.56 |
| Equity ratio | End of the current fiscal period 86.2 / End of previous period 78.6 |
| Total assets | ¥5,076 million |
| Net assets | ¥4,405 million |
| Full-year earnings forecast | Net Sales ¥5,600 million (YoY +10.1%) / Operating profit ¥560 million (YoY +0.5%) / Ordinary income ¥632 million (YoY +3.1%) / Net income ¥409 million (YoY +0.5%) |
| Annual Dividend Forecast | ¥10 → ¥10（0.0%） |
| Segment revenue | Design Partnership Business ¥3,553,266 thousand (YoY +0.3%), Design Platform Business ¥294,508 thousand (YoY +0.6%) |
| Segment profit | Design Partnership Business ¥379,661 thousand (YoY -29.5%), Design Platform Business ¥-49,630 thousand |
| Depreciation and amortization | ¥18,528 thousand |
| Breakdown of extraordinary income (loss) | Extraordinary income Gain on sale of investment securities ¥5,002 thousand, Gain on reversal of subscription rights to shares ¥775 thousand / Extraordinary loss Not disclosed |
| Disclosure regarding the going concern assumption | Not applicable. |
| Change in accounting policy | Changes due to revisions to standards No / Other changes No / Change in accounting estimate No / Restatement No |
| Changes in the scope of consolidation | New Number of companies 1 / Company name 株式会社Layermate / Excluded Number of companies 0 / Company name Not disclosed |
| Material subsequent events | Not applicable. |
| Availability of Supplementary Financial Results Materials | Yes |
| Availability of Financial Results Briefing | Whether applicable Yes / Subject person Institutional investors and analysts; individual investors |
| Issued Shares at Period-End | 9,246,820 Shares |
| Treasury Shares at Period-End | 512,847 Shares |
| Factors Behind Changes in Business Performance | Although the number of customers rose 1.6% year on year, average monthly customer spending declined 7.9% year on year due to the completion or scaling back of spot projects. In the Design Platform Business, revenue from the recruitment placement business declined. |
Items this document does not state (11)
Operating MarginCash flows from operating activitiesCash flows from investing activitiesCash flows from financing activitiesCash and cash equivalents at end of periodRevision to Earnings ForecastPayout ratioShareholder Return PolicyRegional salesOrders received and order backlogImpairment loss
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.In the Design Partner Business, average monthly customer spending was below the year-earlier level due to the completion or scaling back of spot projects. In the Design Platform Business, revenue from the recruitment placement business declined, while direct recruiting expanded and Strap saw contract expansions and new contracts.
How to read this page
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