Komori
Results7353KIYO Learning Co.,Ltd.Information and Communications, Services and Others

Summary of Financial Results for the Third Quarter of the Fiscal Year Ending December 2026 [Japanese GAAP] (Non-consolidated)

For the cumulative third quarter of the fiscal year ending December 2026, revenue was ¥4,166 million, up 9.9% year on year, and operating income was ¥239 million, up 111.3%, representing substantial progress in both revenue growth and profit growth. From the first quarter, the reporting segments were changed to the Career Support Platform Business and the Human Capital Utilization Platform Business.

Worth reading
52Recurring
0–100. This measures how worthwhile something is to read, not how good or bad the company is.
Direction
Improvement
Direction inferred from the company’s description.
Scale
111.3
Year-on-year change in operating profit (%)
Wording
Conditional
How definitive the wording is.

Results for this period

Third quarter1 January 2026 to 30 September 2026Non-consolidated (individual)Japanese GAAP
Net Sales4,166Millions of yenYear on year +9.9%Progress 71.8%
Operating profit239Millions of yenYear on year +111.3%Progress 59.8%
Ordinary income239Millions of yenYear on year +112.7%Progress 59.8%
Net income attributable to owners of the parent219Millions of yenYear on year +141.6%Progress 66.4%

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¥31.99
Financial position at period-end
Total assets4,805Millions of yen
of which net assets 1,826 Millions of yenEquity ratio 38.0%vs. prior year-end +5.9pt

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 revenueCareer Support Platform Business 3,494,084 Thousands of yen (including intersegment transactions) (YoY +7.7%), Human Capital Utilization Platform Business 718,141 Thousands of yen (YoY +22.6%)
Segment profitCareer Support Platform Business 431,616 Thousands of yen (YoY +12.8%), Human Capital Utilization Platform Business 153,921 Thousands of yen (YoY +91.4%)
Outlook and shareholder returns
Full-year earnings forecast
Net Sales5,800 Millions of yen (YoY +15.3%)
Operating profit400 Millions of yen (YoY +31.6%)
Ordinary income400 Millions of yen (YoY +31.7%)
Net income330 Millions of yen (YoY +12.2%)
Annual Dividend Forecast0 Yen → 0 Yen
Factors Behind Changes in Business Performance

Both reporting segments recorded higher revenue and profit, driven by the advancement of digital transformation and the reskilling environment in learning, the growing prominence of online courses, the use of AI, an expanded course lineup, stronger content and functionality for corporate services, and sales activities to win new projects. The spread of generative AI reduced traffic from web advertising and search, and the number of new paying members of the Studying online learning service and cash-basis revenue were below the level of the same period of the previous year.

Disclosure regarding the going concern assumption

No applicable matters

Change in accounting policy
基準改正に伴う変更 Noneそれ以外の変更 None見積りの変更 None修正再表示 None
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of investment securities 24,820 Thousands of yen / Extraordinary loss Not disclosed
Depreciation and amortization82,163 Thousands of yen
Availability of Supplementary Financial Results MaterialsAvailable
Availability of Financial Results BriefingWhether applicable None / Subject person Not disclosed
Issued Shares at Period-End6,876,500
Treasury Shares at Period-End550
Results for this period
ItemDetails
Fiscal Period ClassificationThird quarter
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedNon-consolidated (individual)
Period Covered1 January 2026 to 30 September 2026
Net Sales4,166 Millions of yen (YoY +9.9%)
Operating profit239 Millions of yen (YoY +111.3%)
Ordinary income239 Millions of yen (YoY +112.7%)
Profit attributable to owners of the parent219 Millions of yen (YoY +141.6%)
Net income per share¥31.99
Equity ratioEnd of the current fiscal period 38 / End of previous period 32.1
Total assets4,805 Millions of yen
Net assets1,826 Millions of yen
Full-year earnings forecastNet Sales 5,800 Millions of yen (YoY +15.3%) / Operating profit 400 Millions of yen (YoY +31.6%) / Ordinary income 400 Millions of yen (YoY +31.7%) / Net income 330 Millions of yen (YoY +12.2%)
Annual Dividend Forecast0 Yen → 0 Yen
Segment revenueCareer Support Platform Business 3,494,084 Thousands of yen (including intersegment transactions) (YoY +7.7%), Human Capital Utilization Platform Business 718,141 Thousands of yen (YoY +22.6%)
Segment profitCareer Support Platform Business 431,616 Thousands of yen (YoY +12.8%), Human Capital Utilization Platform Business 153,921 Thousands of yen (YoY +91.4%)
Depreciation and amortization82,163 Thousands of yen
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of investment securities 24,820 Thousands of yen / Extraordinary loss Not disclosed
Disclosure regarding the going concern assumptionNo applicable matters
Change in accounting policyChanges due to revisions to standards None / Other changes None / Change in accounting estimate None / Restatement None
Availability of Supplementary Financial Results MaterialsAvailable
Availability of Financial Results BriefingWhether applicable None / Subject person Not disclosed
Issued Shares at Period-End6,876,500
Treasury Shares at Period-End550
Factors Behind Changes in Business PerformanceBoth reporting segments recorded higher revenue and profit, driven by the advancement of digital transformation and the reskilling environment in learning, the growing prominence of online courses, the use of AI, an expanded course lineup, stronger content and functionality for corporate services, and sales activities to win new projects. The spread of generative AI reduced traffic from web advertising and search, and the number of new paying members of the Studying online learning service and cash-basis revenue were below the level of the same period of the previous year.
Items this document does not state (13)
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 lossChanges in the scope of consolidationMaterial subsequent events

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 the growing prominence of online courses amid the advancement of digital transformation in learning and demand for reskilling, service enhancements using AI, an expanded course lineup, stronger content and functionality for corporate services, and sales activities to win new projects. Meanwhile, it said that the spread of generative AI reduced traffic from web advertising and search, and that the number of new paying members of the "Studying" online learning service and cash-basis revenue were below the level of the same period of the previous year.

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Corrections happenIf the company reissues this disclosure, the page is rebuilt from the corrected version and the revision number moves up.
Summary of Financial Results for the Third Quarter of the Fiscal Year Ending December 2026 [Japanese GAAP] (Non-consolidated) | KIYO Learning Co.,Ltd. (7353) timely disclosure | Komori