Contents of this document
Earnings presentation materialsThird quarter of the fiscal year ending December 20269 items taken from the company’s own explanation
Financial Results Figures (The key points of this material are explained below)
Net Sales¥17,238 million+1.3%
Operating profit¥2,064 million+23.4%
Ordinary income1,990 Millions of yen profit before tax
Net income1,685 Millions of yen +62.8%profit attributable to owners of the parent
Operating profit margin12 %
Results for the three months of the current quarter
Revenue
¥5,777 million+7.3%
Operating profit
¥702 million+77.3%
Operating profit margin
12.1 %
yoy_change_pt4.8
Profit attributable to owners of the parent
¥438 million+81.8%
EBITDA
¥1,043 million+44.7%
Full-year earnings forecast
Revenue
¥24,000 million
Operating profit
¥2,350 million
Operating profit margin
9.8 %
Profit before tax
¥2,250 million
Profit attributable to owners of the parent
¥1,750 million
EBITDA
¥3,679 million
Progress against full-year forecast 通期の予想に対して、いまどこまで進んだかの割合です。
Revenue71.8
Operating profit87.8
Profit before tax88.5
Profit attributable to owners of the parent96.3
EBITDA83.2
What the company explained in this material
Self-assessment against the planThe company's self-assessment against its own plan.
Profit performance remained solidNew initiatives
- Established an AI Solutions Development Division in July 2026
- Launched the AI inbound service “shiftel” in November 2026
- Began a PoC and operational support for shiftel with a major payment service provider in September 2026
- The subsidiary registered as a financial services intermediary business in June 2026
- Pursuing M&A in adjacent BPO fields
Key KPIsA metric the company considers important as a management benchmark.
- EBITDA¥3,061 million+16.1%
- Operating margin12 %yoy_change_pt2.1
- Inbound revenue mix (fiscal year ending December 2025)1.7 %
Medium-term management plan targets
ROE15%–20% range
Target fiscal yearToward the fiscal year ending December 2030
Financial targets
ROE
TargetAchieve at least 10% and target the 15%–20% range
Actual resultsAround 11.3% (forecast for the fiscal year ending December 2026)
Number of employees
Number of Employees
Managing Director/Director19
Manager51
Supervisor134
High performer583
Communicator3,513
Reference dateAs of the end of December 2025 (marketing business)
Capital expenditures
¥131 million actual for the first 3 quarters of the fiscal year ending December 2026
Annual Dividend
9.5 Yen per share
Acquisition of treasury shares
Number of shares to be acquired878,800
Share unitShares
Total acquisition amount299,976,500
Amount unit¥
Acquisition periodEnded on 3 March 2026
| Item | Details |
|---|---|
| Document type | Earnings presentation materials |
| Fiscal Period Covered | Third quarter of the fiscal year ending December 2026 |
| Net Sales | ¥17,238 million (YoY +1.3%) |
| Operating profit | ¥2,064 million (YoY +23.4%) |
| Ordinary income | 1,990 Millions of yen (profit before tax) |
| Net income | 1,685 Millions of yen (profit attributable to owners of the parent) (YoY +62.8%) |
| Operating profit margin | 12 % |
| Results for the three months of the current quarter | Revenue ¥5,777 million (YoY +7.3%) / Operating profit ¥702 million (YoY +77.3%) / Operating profit margin 12.1 % / Profit attributable to owners of the parent ¥438 million (YoY +81.8%) / EBITDA ¥1,043 million (YoY +44.7%) |
| Full-year earnings forecast | Revenue ¥24,000 million / Operating profit ¥2,350 million / Operating profit margin 9.8 % / Profit before tax ¥2,250 million / Profit attributable to owners of the parent ¥1,750 million / EBITDA ¥3,679 million |
| Progress against full-year forecast | Revenue 71.8 / Operating profit 87.8 / Profit before tax 88.5 / Profit attributable to owners of the parent 96.3 / EBITDA 83.2 |
| Self-assessment against the plan | Profit performance remained solid |
| Key KPIs | EBITDA ¥3,061 million (YoY +16.1%), Operating margin 12 %, Inbound revenue mix (fiscal year ending December 2025) 1.7 % |
| Number of employees | Number of Employees Managing Director/Director 19 / Manager 51 / Supervisor 134 / High performer 583 / Communicator 3,513 / Reference date As of the end of December 2025 (marketing business) |
| Medium-term management plan targets | ROE 15%–20% range / Target fiscal year Toward the fiscal year ending December 2030 |
| Financial targets | ROE Target Achieve at least 10% and target the 15%–20% range / Actual results Around 11.3% (forecast for the fiscal year ending December 2026) |
| Annual Dividend | 9.5 Yen per share |
| Acquisition of treasury shares | Number of shares to be acquired 878,800 / Share unit Shares / Total acquisition amount 299,976,500 / Amount unit ¥ / Acquisition period Ended on 3 March 2026 |
| Capital expenditures | ¥131 million (actual for the first 3 quarters of the fiscal year ending December 2026) |
| New initiatives | Established an AI Solutions Development Division in July 2026, Launched the AI inbound service “shiftel” in November 2026, Began a PoC and operational support for shiftel with a major payment service provider in September 2026, The subsidiary registered as a financial services intermediary business in June 2026, Pursuing M&A in adjacent BPO fields |
Items this document does not state (12)
Gross Profit MarginSelling, general and administrative expensesSegment resultsBreakdown of Factors Affecting the ChangeUnit price and quantity metricsNumber of stores and locationsAssumptions Underlying the Business OutlookRisk amount incorporated into the outlookPayout ratioOrders 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.