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
30.5
Year-on-year change (revenue, %)Wording
Definitive
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¥1,387 million +27.8%cumulative through Q3
Gross Profit Margin34.4 % Q3 standalone
Operating profit margin-8.5 % Q3 standalone
Selling, general and administrative expenses¥199 million Q3 standalone
Results for the three months of the current quarter
Net Sales
¥464 million
Gross profit
¥159 million
Operating profit
¥-39 million
Net income
¥-49 million
EPS
¥-11.73
Staffing and contract personnel
180 people
Number of hires
19 people
Full-year earnings forecast
Net Sales
¥1,850 million
Cost of sales
¥1,230 million
Gross profit
¥619 million
Selling, general and administrative expenses
¥814 million
Operating profit
¥-194 million
Net income
¥-135 million
IT Sales Outsourcing business revenue
¥1,655 million
Healthcare Business and Other businesses revenue
¥194 million
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 Sales
75 ％
Number of hires
89 ％
DetailsCumulative total of 57 people against the full-year target of 64
What the company explained in this material
Self-assessment against the planThe company's self-assessment against its own plan.
Progressing steadily in line with the planBreakdown of Factors Affecting the ChangeReasons cited by the Company for the change in the figures.
Increase in salesIncrease in staffing and contract personnel; transition to consolidated accounting following the M&A
Operating lossHigher personnel expenses, active recruitment in the IT Sales Outsourcing business, and upfront investment in new businesses
Assumptions Underlying the Business OutlookThe assumptions used by the company in preparing its forecast.
The materials state that the post-M&A consolidation effect is reflected, but numerical assumptions for foreign exchange rates, raw material prices, interest rates, volumes and other factors are not disclosedNew initiatives
- Capital and business alliance with Daiwabo Holdings Co.,Ltd.
- Launch of “BM X Type M Security plus,” a multifactor authentication and ID management service for mid-sized and small businesses
- Renewal of “Bizkuri Cloud”
- DX support for care service providers and care facilities
- Expansion of “MerryMew,” a career-change support and reskilling service for Generation Z
Key KPIsA metric the company considers important as a management benchmark.
- Staffing and contract personnel180 people
- Recruitment (Q3)19 people
- Cumulative recruitment57 people
- Cumulative number of consultations for career-change support through MerryMew1,000 people
- Cumulative number of agency customers1,300 companies or more
- Number of members of the care services network11 10,000 people or more
Unit price and quantity metricsThese figures show sales broken down by price and volume.
Staffing and contract personnel
180 people
Monthly staffing rate
¥565 thousand Q3 standalone
Segment results
IT Sales Outsourcing Business
Net Sales
¥418 million Q3 standalone
Operating profit
¥37 million Q3 standalone
Sales Outsourcing
Net Sales
¥301 million Q3 standalone
Solutions
Net Sales
¥49 million Q3 standalone
Engineering
Net Sales
¥67 million Q3 standalone
Healthcare Business and Other businesses
Net Sales
¥45 million Q3 standalone
Operating profit
¥-21 million Q3 standalone
Adjustments
Operating profit
¥-55 million Q3 standalone
Medium-term management plan targets
Period CoveredFiscal years ending September 2026 through September 2030
FY2030 target
Net Sales
¥6,000 million
Net income for the current fiscal year
¥600 million
Financial targets
Equity ratio
Actual results
68.1 % at 30 June 2026
Market Size / Share
Based on the number of companies listed on the TSE Prime Market
72.4 ％
Based on staffing personnel at companies listed on the TSE Prime Market
93.9 ％
Number of employees
Number of Employees285 People
Record date1 April 2026
Changes during the period and hiring planFull-year recruitment target: 64 people. 19 recruited in Q3, 57 cumulatively.
Gross profit
¥159 million Q3 standalone
Year-on-year change (points)Year-on-year comparison not provided because of the transition to consolidated accounting. Gross margin was 34.4% in Q3.
| Item | Details |
|---|---|
| Document type | Presentation materials for financial results |
| Fiscal Period Covered | Q3 FY2026 |
| Net Sales | ¥1,387 million (cumulative through Q3) (YoY +27.8%) |
| Gross profit | ¥159 million (Q3 standalone) |
| Gross Profit Margin | 34.4 % (Q3 standalone) |
| Operating profit margin | -8.5 % (Q3 standalone) |
| Selling, general and administrative expenses | ¥199 million (Q3 standalone) |
| Results for the three months of the current quarter | Net Sales ¥464 million / Gross profit ¥159 million / Operating profit ¥-39 million / Net income ¥-49 million / EPS ¥-11.73 / Staffing and contract personnel 180 people / Number of hires 19 people |
| Full-year earnings forecast | Net Sales ¥1,850 million / Cost of sales ¥1,230 million / Gross profit ¥619 million / Selling, general and administrative expenses ¥814 million / Operating profit ¥-194 million / Net income ¥-135 million / IT Sales Outsourcing business revenue ¥1,655 million / Healthcare Business and Other businesses revenue ¥194 million |
| Progress against full-year forecast | Net Sales 75 ％ / Number of hires 89 ％ |
| Self-assessment against the plan | Progressing steadily in line with the plan |
| Segment results | IT Sales Outsourcing Business Net Sales ¥418 million (Q3 standalone) / Operating profit ¥37 million (Q3 standalone) / Sales Outsourcing Net Sales ¥301 million (Q3 standalone) / Solutions Net Sales ¥49 million (Q3 standalone) / Engineering Net Sales ¥67 million (Q3 standalone) / Healthcare Business and Other businesses Net Sales ¥45 million (Q3 standalone) / Operating profit ¥-21 million (Q3 standalone) / Adjustments Operating profit ¥-55 million (Q3 standalone) |
| Breakdown of Factors Affecting the Change | Increase in sales Increase in staffing and contract personnel; transition to consolidated accounting following the M&A / Operating loss Higher personnel expenses, active recruitment in the IT Sales Outsourcing business, and upfront investment in new businesses |
| Key KPIs | Indicator name Staffing and contract personnel / Value 180 people / Year on year against the same period last year Not disclosed, Indicator name Recruitment (Q3) / Value 19 people / Year on year against the same period last year Not disclosed, Indicator name Cumulative recruitment / Value 57 people / Year on year against the same period last year Not disclosed, Indicator name Cumulative number of consultations for career-change support through MerryMew / Value 1,000 people / Year on year against the same period last year Not disclosed, Indicator name Cumulative number of agency customers / Value 1,300 companies or more / Year on year against the same period last year Not disclosed, Indicator name Number of members of the care services network / Value 11 10,000 people or more / Year on year against the same period last year Not disclosed |
| Unit price and quantity metrics | Staffing and contract personnel 180 people / Monthly staffing rate ¥565 thousand (Q3 standalone) |
| Number of employees | Number of Employees 285 People / Record date 1 April 2026 / Changes during the period and hiring plan Full-year recruitment target: 64 people. 19 recruited in Q3, 57 cumulatively. |
| Assumptions Underlying the Business Outlook | The materials state that the post-M&A consolidation effect is reflected, but numerical assumptions for foreign exchange rates, raw material prices, interest rates, volumes and other factors are not disclosed |
| Medium-term management plan targets | Period Covered Fiscal years ending September 2026 through September 2030 / FY2030 target Net Sales ¥6,000 million / Net income for the current fiscal year ¥600 million |
| Financial targets | Equity ratio Actual results 68.1 % (at 30 June 2026) / Target Not disclosed / ROE Not disclosed / ROIC Not disclosed / Debt-to-equity ratio Not disclosed |
| Market Size / Share | Based on the number of companies listed on the TSE Prime Market 72.4 ％ / Based on staffing personnel at companies listed on the TSE Prime Market 93.9 ％ |
| New initiatives | Capital and business alliance with Daiwabo Holdings Co.,Ltd., Launch of “BM X Type M Security plus,” a multifactor authentication and ID management service for mid-sized and small businesses, Renewal of “Bizkuri Cloud”, DX support for care service providers and care facilities, Expansion of “MerryMew,” a career-change support and reskilling service for Generation Z |
Items this document does not state (11)
Operating profitOrdinary incomeNet incomeNumber of stores and locationsRisk amount incorporated into the outlookAnnual DividendPayout ratioAcquisition of treasury sharesCapital expendituresOrders received and order backlogKey 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.Revenue increased as staffing and contract personnel reached a record high of 180 and the company transitioned to consolidated accounting following the M&A. The operating loss was attributable to higher recruitment and personnel expenses, active recruitment in the IT Sales Outsourcing business, and upfront investment in new businesses.
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