Worth reading
73In focus
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Mixed performance
Direction inferred from the company’s description.Scale
16.1
% (year-on-year change in cumulative revenue)Wording
Conditional
How definitive the wording is.Contents of this document
Presentation materials for financial resultsSecond quarter of the fiscal year ending August 202610 items taken from the company’s own explanation
Financial Results Figures (The key points of this material are explained below)
Net Sales¥7,248 million+16.1%
Operating profit¥1,520 million+2.9%
Ordinary income¥1,507 million+1.5%
Net income¥832 million-4.4%
Gross Profit Margin70.6%
Operating profit margin21.0%
Selling, general and administrative expenses¥3,600 million
Results for the three months of the current quarter
Net Sales
¥3,528 million+9.5%
Operating profit
¥685 million-15.3%
Operating profit margin19.4%
Ordinary income
¥680 million-14.3%
Net income
¥365 million-19.8%
By segment
Sales Support
Net Sales¥2,205 million
Year on year against the same period last year+5.3%
Human Resources Support
Net Sales¥1,142 million
Year on year against the same period last year+16.6%
Other
Net Sales¥181 million
Year on year against the same period last year+22.8%
Full-year earnings forecast
Net Sales
¥17,000 million
Operating profit
¥4,000 million
Ordinary income
¥4,000 million
Net income
¥2,300 million
Sales support revenue
¥10,592 million
Staffing support revenue
¥5,679 million
Other net sales
¥729 million
Number of sales support orders
5,700 Engagements
Number of staffing support orders
3,700 Engagements
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。
Sales support revenue43.5%
Staffing support revenue40.7%
Other net sales45.0%
Total revenue42.6%
Operating profit38.0%
Ordinary income37.7%
Net income36.2%
Number of sales support orders46.3%
Number of staffing support orders51.1%
What the company explained in this material
Self-assessment against the planThe company's self-assessment against its own plan.
Progress in line with plan / Progressing steadily toward the full-year plan / Progressing smoothlyBreakdown of Factors Affecting the ChangeReasons cited by the Company for the change in the figures.
- Deferral of revenue recognition due to longer lead times for the order backlog¥253 million
- Impact of the higher rate of support not yet started¥188 million
- Total impact¥441 million
- Temporary upfront investment and payments related to business acquisition projectsApproximately ¥70 million
- Optimization of outsourced service costs through the use of AI-3.2 percentage points in cost ratio
Assumptions Underlying the Business OutlookThe assumptions used by the company in preparing its forecast.
- Lead-time reduction targetFigures60 days or less
- Target rate of support not yet startedFigures17% or less
- Lead-time target for contracts covering multiple unitsFigures60 days or less
- External sales price per meeting slotFigures¥10,000/slot
- Initial order conversion rateFigures10%
- Repeat meeting order conversion rateFigures5%
New initiatives
- Establishing a rule of receiving orders and commencing work in the same month
- Introducing upfront lump-sum payments and strengthening credit checks for sole proprietorship projects
- Phased commencement of contracts covering multiple units
- Securing meeting slots by providing the Company's SaaS free of charge
- Selling meeting slots externally
- Redefining the sales support service and establishing a new unit to improve order conversion rates
- Concentrating 40% of costs in the first three months
- Reallocating resources to customer support and visualizing ROI monthly
Key KPIsA metric the company considers important as a management benchmark.
- Number of sales support orders2,641 EngagementsYear on year against the same period last year+29.6%
- Number of staffing support orders1,889 EngagementsYear on year against the same period last year+77.4%
- Total number of orders across all services4,530 EngagementsYear on year against the same period last year+32.9%
- Number of additional unit orders from sales support to staffing support221 Engagements
- Rate of support not yet started20%Year on year against the same period last yearReduced from 23% in FY2025/8
- Order conversion rate from the Company's meeting slotsApproximately 11%
- Number of participating companiesApproximately 50xYear on year against the same period last yearCompared with the start in July 2025
Segment results
Cumulative total
Sales Support
Net Sales¥4,607 million
Year on year against the same period last year+14.3%
Human Resources Support
Net Sales¥2,312 million
Year on year against the same period last year+16.7%
Other
Net Sales¥328 million
Year on year against the same period last year+41.6%
Current quarter
Sales Support
Net Sales¥2,205 million
Year on year against the same period last year+5.3%
Human Resources Support
Net Sales¥1,142 million
Year on year against the same period last year+16.6%
Other
Net Sales¥181 million
Year on year against the same period last year+22.8%
Risk amount incorporated into the outlookThe amount representing the range of variation the company expects in its forecast.
¥441 million
DetailsFirst-half impact from the 253 million yen increase in lead times for the order backlog and the 188 million yen increase in the rate of support not yet started. This is not lost revenue, but is expected to be collected mainly through deferral to the third quarter onward or through legal action.
Orders received and order backlog
Order backlogAt a record high, with an increase of more than ¥3 billion from the previous fiscal year
Number of employees
Hiring planThe number of new hires may increase significantly from the third quarter onward. The personnel plan calls for 14 sales personnel in FY2026/8, 76 in FY2027/8, and 160 in FY2028/8.
Annual Dividend
Annual dividend per share¥30.00 per share
| Item | Details |
|---|---|
| Document type | Presentation materials for financial results |
| Fiscal Period Covered | Second quarter of the fiscal year ending August 2026 |
| Net Sales | ¥7,248 million (YoY +16.1%) |
| Operating profit | ¥1,520 million (YoY +2.9%) |
| Ordinary income | ¥1,507 million (YoY +1.5%) |
| Net income | ¥832 million (YoY -4.4%) |
| Gross Profit Margin | 70.6% |
| Operating profit margin | 21.0% |
| Selling, general and administrative expenses | ¥3,600 million |
| Results for the three months of the current quarter | Net Sales ¥3,528 million (YoY +9.5%) / Operating profit ¥685 million (YoY -15.3%) / Ordinary income ¥680 million (YoY -14.3%) / Net income ¥365 million (YoY -19.8%) / By segment Sales Support Net Sales ¥2,205 million / yoy_pct ¥5.3 million / Human Resources Support Net Sales ¥1,142 million / yoy_pct ¥16.6 million / Other Net Sales ¥181 million / yoy_pct ¥22.8 million |
| Full-year earnings forecast | Net Sales ¥17,000 million / Operating profit ¥4,000 million / Ordinary income ¥4,000 million / Net income ¥2,300 million / Sales support revenue ¥10,592 million / Staffing support revenue ¥5,679 million / Other net sales ¥729 million / Number of sales support orders 5,700 Engagements / Number of staffing support orders 3,700 Engagements |
| Progress against full-year forecast | Sales support revenue 43.5% / Staffing support revenue 40.7% / Other net sales 45.0% / Total revenue 42.6% / Operating profit 38.0% / Ordinary income 37.7% / Net income 36.2% / Number of sales support orders 46.3% / Number of staffing support orders 51.1% |
| Self-assessment against the plan | Progress in line with plan / Progressing steadily toward the full-year plan / Progressing smoothly |
| Segment results | Cumulative total Sales Support Net Sales ¥4,607 million / yoy_pct ¥14.3 million / Human Resources Support Net Sales ¥2,312 million / yoy_pct ¥16.7 million / Other Net Sales ¥328 million / yoy_pct ¥41.6 million / Current quarter Sales Support Net Sales ¥2,205 million / yoy_pct ¥5.3 million / Human Resources Support Net Sales ¥1,142 million / yoy_pct ¥16.6 million / Other Net Sales ¥181 million / yoy_pct ¥22.8 million |
| Breakdown of Factors Affecting the Change | Factors Deferral of revenue recognition due to longer lead times for the order backlog / Amount ¥253 million, Factors Impact of the higher rate of support not yet started / Amount ¥188 million, Factors Total impact / Amount ¥441 million, Factors Temporary upfront investment and payments related to business acquisition projects / Amount Approximately ¥70 million, Factors Optimization of outsourced service costs through the use of AI / Amount -3.2 percentage points in cost ratio |
| Key KPIs | Indicator name Number of sales support orders / Value 2,641 Engagements / Year on year against the same period last year +29.6%, Indicator name Number of staffing support orders / Value 1,889 Engagements / Year on year against the same period last year +77.4%, Indicator name Total number of orders across all services / Value 4,530 Engagements / Year on year against the same period last year +32.9%, Indicator name Number of additional unit orders from sales support to staffing support / Value 221 Engagements / Year on year against the same period last year Not disclosed, Indicator name Rate of support not yet started / Value 20% / Year on year against the same period last year Reduced from 23% in FY2025/8, Indicator name Order conversion rate from the Company's meeting slots / Value Approximately 11% / Year on year against the same period last year Not disclosed, Indicator name Number of participating companies / Value Approximately 50x / Year on year against the same period last year Compared with the start in July 2025 |
| Number of employees | Number of Employees Not disclosed / Hiring plan The number of new hires may increase significantly from the third quarter onward. The personnel plan calls for 14 sales personnel in FY2026/8, 76 in FY2027/8, and 160 in FY2028/8. |
| Assumptions Underlying the Business Outlook | Item Lead-time reduction target / Figures 60 days or less, Item Target rate of support not yet started / Figures 17% or less, Item Lead-time target for contracts covering multiple units / Figures 60 days or less, Item External sales price per meeting slot / Figures ¥10,000/slot, Item Initial order conversion rate / Figures 10%, Item Repeat meeting order conversion rate / Figures 5% |
| Risk amount incorporated into the outlook | Amount ¥441 million / Details First-half impact from the 253 million yen increase in lead times for the order backlog and the 188 million yen increase in the rate of support not yet started. This is not lost revenue, but is expected to be collected mainly through deferral to the third quarter onward or through legal action. |
| Annual Dividend | Annual dividend per share ¥30.00 per share / Interim and Year-End Breakdown Not disclosed |
| Orders received and order backlog | Orders received Not disclosed / Order backlog At a record high, with an increase of more than ¥3 billion from the previous fiscal year |
| New initiatives | Establishing a rule of receiving orders and commencing work in the same month, Introducing upfront lump-sum payments and strengthening credit checks for sole proprietorship projects, Phased commencement of contracts covering multiple units, Securing meeting slots by providing the Company's SaaS free of charge, Selling meeting slots externally, Redefining the sales support service and establishing a new unit to improve order conversion rates, Concentrating 40% of costs in the first three months, Reallocating resources to customer support and visualizing ROI monthly |
Items this document does not state (9)
Unit price and quantity metricsNumber of stores and locationsMedium-term management plan targetsFinancial targetsPayout ratioAcquisition of treasury sharesCapital expendituresMarket 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.Cumulative revenue benefited from the conversion of the previous fiscal year's order backlog into revenue and increased orders in the first half. Operating profit incorporated temporary upfront investments in business acquisition projects, M&A-related expenses, and investments to increase orders and maximize LTV, but still increased on the back of higher orders. The Company explained that the standalone second-quarter decline in profit was primarily due to temporary payments related to business acquisition projects and upfront investments in various initiatives.
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