Results for this period
First quarter1 January 2026–31 March 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.
Revenue increased due to expanded performance in the Family Care business and continued growth in the Educare business. Profit declined as the Educare business incurred a total of approximately ¥300 million in accounting and institutional adjustment factors, consisting of the year-on-year difference in government-set fee revision rates, a review of the timing of recording employee compensation improvement costs, and timing differences in the recognition of revenue from certain subsidies. Selling, general and administrative expenses increased due to higher costs associated with strengthening operating structures and business growth.
No applicable matters.
| Item | Details |
|---|---|
| Fiscal Period Classification | First quarter |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 1 January 2026–31 March 2026 |
| Net Sales | ¥9,130 million (YoY +6.1%) |
| Operating profit | ¥754 million (YoY -23.6%) |
| Ordinary income | ¥751 million (YoY -23.0%) |
| Profit attributable to owners of the parent | ¥487 million (YoY -22.9%) |
| Net income per share | ¥49.91 |
| Equity ratio | End of the current fiscal period 51.6 / End of previous period 56.1 |
| Total assets | ¥18,055 million |
| Net assets | ¥9,309 million |
| Full-year earnings forecast | Net Sales ¥36,700 million (YoY +6.7%) / Operating profit ¥1,920 million (YoY +4.3%) / Ordinary income ¥1,880 million (YoY +3.7%) / Net income ¥1,200 million (YoY +5.0%) |
| Revision to Earnings Forecast | None (unchanged from the figures announced on 13 February 2026) |
| Annual Dividend Forecast | ¥45 → ¥47 |
| Segment revenue | Family Care business ¥2,418 million (YoY +20.7%) / Educare business ¥6,555 million (YoY +2.4%) / Professional Business ¥110 million (YoY -5.4%) / Other ¥92 million (YoY -12.9%) |
| Segment profit | Family Care business ¥559 million (YoY +30.1%) / Educare business ¥578 million (YoY -38.4%) / Professional Business ¥6 million / Other ¥0 million |
| Depreciation and amortization | ¥53 million |
| Disclosure regarding the going concern assumption | No applicable matters. |
| 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 | During the quarter, 0 companies were newly consolidated and 0 companies were excluded. As a material subsequent event, 株式会社ウィッシュ was excluded from the scope of consolidation effective 1 May 2026. |
| Material subsequent events | The company is reviewing the appropriateness of prior-period filings and accounting treatment concerning consumption taxes and other taxes on operating entrustment fees for company-led childcare services. The impact cannot reasonably be calculated at this time. In addition, all shares of 株式会社ウィッシュ were transferred to 株式会社ブレイブ, with the transfer completed on 1 May 2026. |
| Availability of Supplementary Financial Results Materials | Yes |
| Availability of Financial Results Briefing | Available (for institutional investors and analysts) |
| Issued Shares at Period-End | 10,177,300 shares |
| Treasury Shares at Period-End | 410,072 shares |
| Factors Behind Changes in Business Performance | Revenue increased due to expanded performance in the Family Care business and continued growth in the Educare business. Profit declined as the Educare business incurred a total of approximately ¥300 million in accounting and institutional adjustment factors, consisting of the year-on-year difference in government-set fee revision rates, a review of the timing of recording employee compensation improvement costs, and timing differences in the recognition of revenue from certain subsidies. Selling, general and administrative expenses increased due to higher costs associated with strengthening operating structures and business growth. |
Items this document does not state (11)
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.Revenue increased as performance expanded in the Family Care business, a growth driver, and the Educare business continued to grow. Profit declined due to a total of approximately ¥300 million in “accounting and institutional adjustment factors” in the Educare business. These consisted of a ¥120 million negative impact from the year-on-year difference in government-set fee revision rates, a ¥110 million negative impact from a review of the timing of recording employee compensation improvement costs, and a ¥60 million negative impact from timing differences in the recognition of revenue from certain subsidies. Selling, general and administrative expenses also increased due to business growth, including personnel and recruitment expenses associated with strengthening the operating structures for nanny and senior care services, as well as payment processing and system maintenance expenses for babysitting services.