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Presentation materials for financial results7361Human Creation Holdings,Inc.Information and Communications, Services and Others

Financial Results Presentation for the Third Quarter of the Fiscal Year Ending September 2026

Revenue increased for the nine-month period, while operating profit declined significantly. Recognition of revenue from a large HCFA spot project was deferred to the following fiscal year, and ACF's upfront BaaS-related investments also weighed on profit.

Worth reading
62In focus
0–100. This measures how worthwhile something is to read, not how good or bad the company is.
Direction
Mixed performance
Direction inferred from the company’s description.
Scale
226
¥ millions (operating profit)
Wording
Avoiding a definitive answer
How definitive the wording is.

Contents of this document

Presentation materials for financial resultsQ3 FY202612 items taken from the company’s own explanation
Financial Results Figures (The key points of this material are explained below)
Net Sales¥6,774 million+7.6%
Operating profit¥226 million-58.6%
Net income¥94 million-64.5%
Selling, general and administrative expenses¥1,574 million
Gross Profit Margin
Rate27.2%
Operating profit margin
Rate3.3%
Results for the three months of the current quarter
Net Sales
¥2,297 million
EBITDA
¥162 million
Operating profit
¥105 million
Profit Attributable to Owners of the Parent
¥77 million
Year on year against the same period last year
Net Sales+3.2%
EBITDA-25.6%
Full-year earnings forecast
Net Sales
¥10,005 million
Strategic Areas
¥4,520 million
Management consulting services
¥1,300 million
SES
¥5,484 million
EBITDA
¥1,022 million
Operating profit
¥785 million
Profit Attributable to Owners of the Parent
¥436 million
EPS
¥141.08
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。
Net Sales67.7%
Operating profit28.8%
What the company explained in this material
Breakdown of Factors Affecting the ChangeReasons cited by the Company for the change in the figures.
  • Optimize the timing of revenue recognition for HCFA's spot project for the following fiscal year
  • ACF's upfront BaaS-related development investment
  • Completion of upfront investments and cost optimization in the fourth quarter

The company identifies the factors but does not state the amount attributable to each one.

Assumptions Underlying the Business OutlookThe assumptions used by the company in preparing its forecast.
  • SES revenue
    DetailsLimit hiring to personnel with upstream skills and seek to increase unit prices
  • Strategic business area revenue
    DetailsPromote new customer acquisition and M&A
  • Cost of sales and SG&A expenses
    DetailsSG&A expenses are expected to increase due to higher recruitment-related costs and the strengthening of the management structure
New initiatives
  • Make Life Shield a wholly owned subsidiary by acquiring all of its shares
  • Merger of ACF, HMB and TARA
  • Promote the acquisition of BaaS-related projects
  • Coordinate medical and nursing-care staffing services with IT and DX support
Key KPIsA metric the company considers important as a management benchmark.
  • SES active personnel682 people/month
    Year on year against the same period last year-0.8%
  • SES contract unit price¥700 thousand/month
    Year on year against the same period last year+3.7%
Unit price and quantity metricsThese figures show sales broken down by price and volume.
  • SES active personnel682 people/month
    Year on year against the same period last year-0.8%
  • SES contract unit price¥700 thousand/month
    Year on year against the same period last year+3.7%
Segment results
  • Strategic Areas
    Net Sales¥2,675 million
    Year on year against the same period last year+15.1%
  • SES
    Net Sales¥4,099 million
    Year on year against the same period last year+3.2%
Medium-term management plan targets
Fiscal year ending September 2027
Net Sales¥12,000 million
Strategic Areas5,000 million yen
M&A effects¥3,000 million
Fiscal year ending September 2030
EPS¥1,000
ROEabove 30.0%
Financial targets
Equity ratioMaintain at 40% or below
FY2030 September ROE30.0%
Number of employees
Number of Employees914 People
As ofEnd of September 2025
Annual Dividend
Annual dividend per share¥45.0
Interim DividendNo
Year-end dividend¥45.0
Payout ratio
32.1%
Acquisition of treasury shares
PolicyUtilize share buybacks and other measures to maintain the equity ratio at 40% or below
Contents of this document
ItemDetails
Document typePresentation materials for financial results
Fiscal Period CoveredQ3 FY2026
Net Sales¥6,774 million (YoY +7.6%)
Operating profit¥226 million (YoY -58.6%)
Net income¥94 million (YoY -64.5%)
Gross Profit MarginRate 27.2% / Year on year against the same period last year Not disclosed
Operating profit marginRate 3.3% / Year on year against the same period last year Not disclosed
Selling, general and administrative expenses¥1,574 million
Results for the three months of the current quarterNet Sales ¥2,297 million / EBITDA ¥162 million / Operating profit ¥105 million / Profit Attributable to Owners of the Parent ¥77 million / Year on year against the same period last year Net Sales +3.2% / EBITDA -25.6%
Full-year earnings forecastNet Sales ¥10,005 million / Strategic Areas ¥4,520 million / Management consulting services ¥1,300 million / SES ¥5,484 million / EBITDA ¥1,022 million / Operating profit ¥785 million / Profit Attributable to Owners of the Parent ¥436 million / EPS ¥141.08
Progress against full-year forecastNet Sales 67.7% / Operating profit 28.8%
Segment resultsSegment Strategic Areas / Net Sales ¥2,675 million / Year on year against the same period last year +15.1% / Profit Not disclosed, Segment SES / Net Sales ¥4,099 million / Year on year against the same period last year +3.2% / Profit Not disclosed
Breakdown of Factors Affecting the ChangeFactors Optimize the timing of revenue recognition for HCFA's spot project for the following fiscal year / Amount Not disclosed, Factors ACF's upfront BaaS-related development investment / Amount Not disclosed, Factors Completion of upfront investments and cost optimization in the fourth quarter / Amount Not disclosed
Key KPIsIndicator name SES active personnel / Value 682 people/month / Year on year against the same period last year -0.8%, Indicator name SES contract unit price / Value ¥700 thousand/month / Year on year against the same period last year +3.7%
Unit price and quantity metricsIndicator name SES active personnel / Value 682 people/month / Year on year against the same period last year -0.8%, Indicator name SES contract unit price / Value ¥700 thousand/month / Year on year against the same period last year +3.7%
Number of employeesNumber of Employees 914 People / As of End of September 2025 / Change during the period Not disclosed
Assumptions Underlying the Business OutlookItem SES revenue / Details Limit hiring to personnel with upstream skills and seek to increase unit prices, Item Strategic business area revenue / Details Promote new customer acquisition and M&A, Item Cost of sales and SG&A expenses / Details SG&A expenses are expected to increase due to higher recruitment-related costs and the strengthening of the management structure
Medium-term management plan targetsFiscal year ending September 2027 Net Sales ¥12,000 million / Strategic Areas 5,000 million yen / M&A effects ¥3,000 million / Fiscal year ending September 2030 EPS ¥1,000 / ROE above 30.0%
Financial targetsEquity ratio Maintain at 40% or below / FY2030 September ROE 30.0%
Annual DividendAnnual dividend per share ¥45.0 / Interim Dividend No / Year-end dividend ¥45.0
Payout ratio32.1%
Acquisition of treasury sharesAmount Not disclosed / Number of Shares Not disclosed / Period Not disclosed / Policy Utilize share buybacks and other measures to maintain the equity ratio at 40% or below
New initiativesMake Life Shield a wholly owned subsidiary by acquiring all of its shares, Merger of ACF, HMB and TARA, Promote the acquisition of BaaS-related projects, Coordinate medical and nursing-care staffing services with IT and DX support
Items this document does not state (8)
Ordinary incomeSelf-assessment against the planNumber of stores and locationsRisk amount incorporated into the outlookCapital 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 timing of revenue recognition for HCFA's spot project was optimized for FY2027 September, while ACF's BaaS-related development and upfront investments affected profit.

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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.
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Financial Results Presentation for the Third Quarter of the Fiscal Year Ending September 2026 | Human Creation Holdings,Inc. (7361) timely disclosure | Komori