Worth reading
74In focus
Scored from 5 of 6 sectionsDirection
Improvement
Direction inferred from the company’s description.Scale
600
Millions of yen (year-on-year increase in operating profit)Wording
Conditional
How definitive the wording is.Contents of this document
Earnings presentationSecond quarter of the fiscal year ending December 2026 (first half)11 items taken from the company’s own explanation
Financial Results Figures (The key points of this material are explained below)
Net Sales¥18,609 million+8.1%
Operating profit¥1,538 million+64.0%
Ordinary income¥1,538 million+67.4%
Net income¥1,069 million+76.3%
Operating profit margin8.3 %
Selling, general and administrative expenses¥3,028 million
Results for the three months of the current quarter
Net Sales
¥9,478 million+10.1%
Gross profit
¥2,366 million+75.6%
Operating profit
¥784 million
Ordinary income
¥786 million
Net income
¥582 million
Full-year earnings forecast
Net Sales
¥37,300 million
Operating profit
¥2,400 million
Ordinary income
¥2,380 million
Profit attributable to owners of the parent
¥1,550 million
What the company explained in this material
Self-assessment against the planThe company's self-assessment against its own plan.
Actual progress in improvement was in line with the initial assumptions / Orders received and training conducted during the fiscal year are both progressing as expectedBreakdown of Factors Affecting the ChangeReasons cited by the Company for the change in the figures.
- Increase in the revenue mix of the high-margin Family Care businessMore than 25% of the mix; amount not disclosed
- Review of the timing of recording personnel treatment improvement expenses in the Educare businessApproximately ¥300 million
- Burden arising from changes in consumption tax accounting for employer-led childcare services¥77 million
- Extraordinary gain on the transfer of Wish shares¥36 million
- Resolution of accounting and system-related adjustment factors in the first quarterApproximately ¥300 million
- Breakdown of first-quarter adjustment factors in the Educare businessDifference from the official price revision: -¥120 million; timing of recording personnel treatment improvement expenses: -¥110 million; timing difference in recording subsidy revenue: -¥60 million
New initiatives
- Formulation of a child safeguarding policy and code of conduct
- Opening of Popins Bloom Toyonaka, a child development support facility in Toyonaka
- Winning contracts to operate 2 new after-school childcare facilities in Toyonaka
- PALIS becoming a Cambridge early childhood education accredited school
- Opening of the third recruitment hub for babysitters
- Price revision for nanny services effective 1 July 2026
- Transfer of shares in 株式会社ウィッシュ, a staffing subsidiary in the childcare sector
Key KPIsA metric the company considers important as a management benchmark.
- National childcare worker and other training participants93,000 peopleYear on year against the same period last year+25.0%
- Percentage of female directors40 %
- Percentage of Female Managers76.6 %
- Gender pay gap15.2 %
- Jobs created for women4,000 People/year
- Companies provided with childcare and eldercare consulting20 companies or more
- Cumulative participants in childcare management courses76 people
- Households using services4.3 10,000 households fiscal 2025
Segment results
Family Care business
Net Sales
¥4,696 million+19.5%
Operating profit
¥1,029 million+19.3%
Educare business
Net Sales
¥13,693 million+5.3%
Operating profit
¥1,383 million+51.3%
Professional Business
Net Sales
¥176 million+10.6%
Operating profit
¥-31 million
Other businesses
Net Sales
¥133 million-32.4%
Operating profit
¥-2 million
Medium-term management plan targets
The 2030 medium-term management plan is mentioned, but the target figures are not disclosedRisk amount incorporated into the outlookThe amount representing the range of variation the company expects in its forecast.
¥77 million
DetailsBurden arising from changes in consumption tax accounting for employer-led childcare services. The impact was below the risk amount initially assumed.
Number of stores and locations
Number of facilities at period end326 Facility
Facilities opened or reopened during the period12 facilities (new openings and reopenings)
Facilities closed during the period11 facilities
Annual Dividend
Year-end dividend
¥54 per share
Payout ratio
34 % year-end dividend forecast
Gross profit
24.5 %
Year-on-year change (points)3
| Item | Details |
|---|---|
| Document type | Earnings presentation |
| Fiscal Period Covered | Second quarter of the fiscal year ending December 2026 (first half) |
| Net Sales | ¥18,609 million (YoY +8.1%) |
| Operating profit | ¥1,538 million (YoY +64.0%) |
| Ordinary income | ¥1,538 million (YoY +67.4%) |
| Net income | ¥1,069 million (YoY +76.3%) |
| Gross profit | 24.5 % |
| Operating profit margin | 8.3 % |
| Selling, general and administrative expenses | ¥3,028 million |
| Results for the three months of the current quarter | Net Sales ¥9,478 million (YoY +10.1%) / Gross profit ¥2,366 million (YoY +75.6%) / Operating profit ¥784 million / Ordinary income ¥786 million / Net income ¥582 million |
| Full-year earnings forecast | Net Sales ¥37,300 million / Operating profit ¥2,400 million / Ordinary income ¥2,380 million / Profit attributable to owners of the parent ¥1,550 million |
| Self-assessment against the plan | Actual progress in improvement was in line with the initial assumptions / Orders received and training conducted during the fiscal year are both progressing as expected |
| Segment results | Family Care business Net Sales ¥4,696 million (YoY +19.5%) / Operating profit ¥1,029 million (YoY +19.3%) / Educare business Net Sales ¥13,693 million (YoY +5.3%) / Operating profit ¥1,383 million (YoY +51.3%) / Professional Business Net Sales ¥176 million (YoY +10.6%) / Operating profit ¥-31 million / Other businesses Net Sales ¥133 million (YoY -32.4%) / Operating profit ¥-2 million |
| Breakdown of Factors Affecting the Change | Factors Increase in the revenue mix of the high-margin Family Care business / Amount More than 25% of the mix; amount not disclosed, Factors Review of the timing of recording personnel treatment improvement expenses in the Educare business / Amount Approximately ¥300 million, Factors Burden arising from changes in consumption tax accounting for employer-led childcare services / Amount ¥77 million, Factors Extraordinary gain on the transfer of Wish shares / Amount ¥36 million, Factors Resolution of accounting and system-related adjustment factors in the first quarter / Amount Approximately ¥300 million, Factors Breakdown of first-quarter adjustment factors in the Educare business / Amount Difference from the official price revision: -¥120 million; timing of recording personnel treatment improvement expenses: -¥110 million; timing difference in recording subsidy revenue: -¥60 million |
| Key KPIs | Indicator name National childcare worker and other training participants / Value 93,000 people / Year on year against the same period last year 25 people, Indicator name Percentage of female directors / Value 40 % / Year on year against the same period last year Not disclosed, Indicator name Percentage of Female Managers / Value 76.6 % / Year on year against the same period last year Not disclosed, Indicator name Gender pay gap / Value 15.2 % / Year on year against the same period last year Not disclosed, Indicator name Jobs created for women / Value 4,000 People/year / Year on year against the same period last year Not disclosed, Indicator name Companies provided with childcare and eldercare consulting / Value 20 companies or more / Year on year against the same period last year Not disclosed, Indicator name Cumulative participants in childcare management courses / Value 76 people / Year on year against the same period last year Not disclosed, Indicator name Households using services / Value 4.3 10,000 households (fiscal 2025) / Year on year against the same period last year Not disclosed |
| Number of stores and locations | Number of facilities at period end 326 Facility / Facilities opened or reopened during the period 12 facilities (new openings and reopenings) / Facilities closed during the period 11 facilities |
| Risk amount incorporated into the outlook | Amount ¥77 million / Details Burden arising from changes in consumption tax accounting for employer-led childcare services. The impact was below the risk amount initially assumed. |
| Medium-term management plan targets | The 2030 medium-term management plan is mentioned, but the target figures are not disclosed |
| Annual Dividend | Annual Dividend Not disclosed / Interim Dividend Not disclosed / Year-end dividend ¥54 per share |
| Payout ratio | 34 % (year-end dividend forecast) |
| New initiatives | Formulation of a child safeguarding policy and code of conduct, Opening of Popins Bloom Toyonaka, a child development support facility in Toyonaka, Winning contracts to operate 2 new after-school childcare facilities in Toyonaka, PALIS becoming a Cambridge early childhood education accredited school, Opening of the third recruitment hub for babysitters, Price revision for nanny services effective 1 July 2026, Transfer of shares in 株式会社ウィッシュ, a staffing subsidiary in the childcare sector |
Items this document does not state (10)
Progress against full-year forecastUnit price and quantity metricsNumber of employeesAssumptions Underlying the Business OutlookFinancial targetsAcquisition of treasury sharesCapital expendituresOrders 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.
The reasons the company gives
The company's own explanation, not something inferred from the numbers.The increase in the revenue mix of the high-margin Family Care business, a review of the timing of recording personnel treatment improvement expenses in the Educare business, upside in subsidies and contract revenue from licensed and after-school childcare facilities, and growing demand for babysitters and nannies contributed to the results. Net income also benefited from a ¥36 million gain on the sale of shares in 株式会社ウィッシュ.
How to read this page
This is not the documentKomori reads the disclosure the company filed and writes this summary. Figures are as stated by the company and are not audited.
Weight is not a verdictIt measures how much this changes what the company had already told the market. It is not a view on the shares.
Corrections happenIf the company reissues this disclosure, the page is rebuilt from the corrected version and the revision number moves up.