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Earnings presentation7367CELM,Inc.Information and Communications, Services and Others

Full-Year Earnings Presentation for the Fiscal Year Ending March 2026

For the fiscal year ending March 2026, revenue and profit at each stage came in broadly in line with the full-year forecasts, while EBITDA exceeded ¥1.6 billion. For the fiscal year ending March 2027, the Company expects operating profit and EBITDA to decline temporarily as it increases upfront investment in digital transformation (DX) and human capital.

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Contents of this document

Earnings presentationFiscal year ending March 2026, full year9 items taken from the company’s own explanation
Financial Results Figures (The key points of this material are explained below)
Net Sales10,308 million yen+25.9%
Operating profit1,162 million yen+8.1%
Ordinary income1,032 million yen+7.5%
Net income581 million yen+5.2%
Selling, general and administrative expenses1,128 million yen
Gross Profit MarginAround 50%; year-on-year comparison: Not disclosed
Results for the three months of the current quarter
Net Sales
2,325 million yen
EBITDA
144 million yen
EBITDA margin
6.2 %
Selling, general and administrative expenses
1,128 million yen
SG&A-to-sales ratio
48.5 %
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 Sales99%
EBITDA107%
Operating profit108%
Ordinary income100%
Net income for the current fiscal year92%
What the company explained in this material
Self-assessment against the planThe company's self-assessment against its own plan.
Finished broadly in line with the plan
New initiatives
  • Renewal, enhancement and next-generation development of the operating platform through DX, including the use of AI
  • Fundamental investment in human capital and organisational foundations from the fiscal year ending March 2027 onward
  • Expansion of the customer base and value provided through M&A
  • Preparation for voluntary adoption of IFRS
  • Adoption in principle of progressive dividends
  • Resolution to repurchase shares
Key KPIsA metric the company considers important as a management benchmark.
  • Number of customer company groups with annual transactions of at least ¥100 million13 companies
    Year on year against the same period last yearDown from 16 companies in the fiscal year ended March 2025
  • Number of customers with annual revenue of at least ¥10 million32 companies
    Year on year against the same period last yearDown from 33 companies in the fiscal year ended March 2025
  • KYT employees45 people
  • EBITDA per employee6.8 million yen
    Year on year against the same period last yearUp from ¥5.7 million in the fiscal year ended March 2025
  • Average annual transaction value with the top 150 customer company groups38.7 million yen
    Year on year against the same period last yearUp from ¥38.0 million in the fiscal year ended March 2025
  • External professional talent networkMore than 1,700
Segment results
Organisation and Human Capital Development Business
Net Sales
7,851 million yen
Year on year against the same period last year+2.2%
Breakdown
Senior Executives and Middle Management
6,307 million yen+3.9%
First Career
1,262 million yen-7.8%
Suitability Prediction
281 million yen+17.3%
Segment profit
1,577 million yen+3.0%
Stakeholder Relations Business
Net Sales
2,456 million yen
Segment profit
134 million yen
Medium-term management plan targets
Operating profit
¥20 100 million
Target fiscal yearFiscal year ending March 2029
ROE
At least 30%
Target fiscal yearMedium- to Long-Term Outlook
Financial targets
ROE
At least 25% (fiscal year ending March 2029) → At least 30% (medium to long term)
Net Debt/EBITDA2.5x as a guideline for the upper limit of M&A investment
Number of employees
Number of Employees45 KYT employees and approximately 650 active external professional talents
Change during the periodThe decline in KYT's workforce was mainly due to the expiry of contracts for fixed-term employees following the completion of projects for specific customers
Payout ratio
Previously 40–50%; going forward, the Company will in principle adopt progressive dividends with the previous fiscal year's dividend as the floor
Acquisition of treasury shares
Buyback limitApproximately ¥200 million, with an upper limit of 550,000 shares
Contents of this document
ItemDetails
Document typeEarnings presentation
Fiscal Period CoveredFiscal year ending March 2026, full year
Net Sales10,308 million yen (YoY +25.9%)
Operating profit1,162 million yen (YoY +8.1%)
Ordinary income1,032 million yen (YoY +7.5%)
Net income581 million yen (YoY +5.2%)
Gross Profit MarginAround 50%; year-on-year comparison: Not disclosed
Selling, general and administrative expenses1,128 million yen
Results for the three months of the current quarterNet Sales 2,325 million yen / EBITDA 144 million yen / EBITDA margin 6.2 % / Selling, general and administrative expenses 1,128 million yen / SG&A-to-sales ratio 48.5 %
Progress against full-year forecastNet Sales 99% / EBITDA 107% / Operating profit 108% / Ordinary income 100% / Net income for the current fiscal year 92%
Self-assessment against the planFinished broadly in line with the plan
Segment resultsOrganisation and Human Capital Development Business Net Sales 7,851 million yen / Year on year against the same period last year +2.2% / Breakdown Senior Executives and Middle Management 6,307 million yen (YoY +3.9%) / First Career 1,262 million yen (YoY -7.8%) / Suitability Prediction 281 million yen (YoY +17.3%) / Segment profit 1,577 million yen (YoY +3.0%) / Stakeholder Relations Business Net Sales 2,456 million yen / Segment profit 134 million yen
Key KPIsIndicator name Number of customer company groups with annual transactions of at least ¥100 million / Value 13 companies / Year on year against the same period last year Down from 16 companies in the fiscal year ended March 2025, Indicator name Number of customers with annual revenue of at least ¥10 million / Value 32 companies / Year on year against the same period last year Down from 33 companies in the fiscal year ended March 2025, Indicator name KYT employees / Value 45 people / Year on year against the same period last year Not disclosed, Indicator name EBITDA per employee / Value 6.8 million yen / Year on year against the same period last year Up from ¥5.7 million in the fiscal year ended March 2025, Indicator name Average annual transaction value with the top 150 customer company groups / Value 38.7 million yen / Year on year against the same period last year Up from ¥38.0 million in the fiscal year ended March 2025, Indicator name External professional talent network / Value More than 1,700 / Year on year against the same period last year Not disclosed
Number of employeesNumber of Employees 45 KYT employees and approximately 650 active external professional talents / Change during the period The decline in KYT's workforce was mainly due to the expiry of contracts for fixed-term employees following the completion of projects for specific customers / Hiring plan Not disclosed
Medium-term management plan targetsOperating profit ¥20 100 million / ROE At least 30%
Financial targetsROE At least 25% (fiscal year ending March 2029) → At least 30% (medium to long term) / Net Debt/EBITDA 2.5x as a guideline for the upper limit of M&A investment
Payout ratioPreviously 40–50%; going forward, the Company will in principle adopt progressive dividends with the previous fiscal year's dividend as the floor
Acquisition of treasury sharesBuyback limit Approximately ¥200 million, with an upper limit of 550,000 shares / Period Not disclosed
New initiativesRenewal, enhancement and next-generation development of the operating platform through DX, including the use of AI, Fundamental investment in human capital and organisational foundations from the fiscal year ending March 2027 onward, Expansion of the customer base and value provided through M&A, Preparation for voluntary adoption of IFRS, Adoption in principle of progressive dividends, Resolution to repurchase shares
Items this document does not state (12)
Operating profit marginFull-year earnings forecastBreakdown of Factors Affecting the ChangeUnit price and quantity metricsNumber of stores and locationsAssumptions Underlying the Business OutlookRisk amount incorporated into the outlookAnnual DividendCapital 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.

For the fiscal year ending March 2026, contributions from businesses added to the Group and demand focused on senior executives and middle management supported results. For the fiscal year ending March 2027, the Company plans to restrain EBITDA and operating profit as it invests in DX, including the use of AI, strengthening its human capital and organisational foundations, and expanding its business portfolio.

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Full-Year Earnings Presentation for the Fiscal Year Ending March 2026 | CELM,Inc. (7367) timely disclosure | Komori