Worth reading
53Recurring
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
12000
¥ millionWording
Conditional
How definitive the wording is.Results for this period
Interim period (second quarter)1 April 2026 to 30 September 2026ConsolidatedJapanese GAAPNet Sales153,917¥ millionYear on year +0.1%Progress 45.9%
Operating profit6,468¥ millionYear on year -5.4%Progress 24.9%
Ordinary income7,585¥ millionYear on year -1.5%Progress 27.6%
Net income attributable to owners of the parent6,692¥ millionYear on year -9.6%
The width of the band at each stage is based on revenue. The narrower it becomes toward the bottom, the smaller the proportion of revenue that remains as profit. The dotted outline is the full-year forecast and the band inside it is the result for this period. The progress rate is the result divided by the forecast.
Net income per share¥70.69
Financial position at period-end
Total assets291,577¥ million
of which net assets 205,571 ¥ millionEquity ratio 69.8%vs. prior year-end +2.2pt
塗りつぶした部分が自己資本比率です。総資産のうち、返済のいらない自前の資金がどれだけかを表します。The thin vertical line indicates the level at the end of the previous fiscal year.
Cash inflows and outflows
Operating+20,232
Investment-2,470
Financials-6,633
Net change+11,129
Stacked from zero: upward is an increase in cash, downward a decrease (in ¥ million).The net change represented by the dotted line is the total of three items, calculated from figures provided by the company.
Cash and cash equivalents at end of period¥43,328 million
Segment revenue
Work & Life Creation Business85,05355.3%+1.8%
Commerce Solutions Business58,78638.2%-0.3%
Smart Logitec Business7,1004.6%-14.6%
Other2,9781.9%
Segment profit
Work & Life Creation Business5,28772.0%-11.0%
Commerce Solutions Business1,84125.1%+34.3%
Smart Logitec Business1361.9%
Other751.0%
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥335,000 million (YoY +1.8%)
Operating profit¥26,000 million (YoY +7.7%)
Ordinary income¥27,500 million (YoY +6.4%)
Profit attributable to owners of the parent¥19,000 million (YoY -15.2%)
Revision to Earnings ForecastNet Sales ¥347,000 million → ¥335,000 million（-3.5%） / Operating profit ¥26,000 million → ¥26,000 million / Ordinary income ¥27,500 million → ¥27,500 million / Profit attributable to owners of parent ¥21,100 million → ¥19,000 million（-10.0%） / Net income per share ¥222.87 → ¥200.67
Annual Dividend Forecast¥104 → ¥105
Factors Behind Changes in Business Performance
The Work & Life Creation business achieved record-high sales, but profits declined as consulting and promotional expenses for future growth were incurred ahead of revenue. The Commerce Solutions business saw lower sales as customers restrained new store openings, but profits increased due to one-time expenses related to an office relocation in the same period of the previous year and the effect of cost reductions from improved operational efficiency. The Smart Logitec business saw lower sales due to sluggish order volume, but returned to profitability through cost controls, optimization of staffing allocation associated with business structure reforms, and greater efficiency in administrative expenses.
Disclosure regarding the going concern assumption
There are no applicable matters.
Change in accounting policy
基準改正に伴う変更 Noそれ以外の変更 No見積りの変更 No修正再表示 No
Changes in the scope of consolidationNew 0 / Excluded 0 / Company name Not applicable
Material subsequent eventsThere are no applicable matters.
Impairment loss¥1,393 million
Breakdown of extraordinary income (loss)Extraordinary income Gain on changes in equity ¥145 million, Gain on sales of investment securities ¥1,158 million, Gain on establishment of a retirement benefit trust ¥6,266 million / Extraordinary loss Impairment loss ¥1,393 million, Loss on sales of investment securities ¥3 million, Business structure improvement expenses ¥2,420 million
Depreciation and amortization¥4,245 million
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingYes (for institutional investors and analysts)
Issued Shares at Period-End100,621,021 shares
Treasury Shares at Period-End5,913,859 shares
| Item | Details |
|---|---|
| Fiscal Period Classification | Interim period (second quarter) |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 1 April 2026 to 30 September 2026 |
| Net Sales | ¥153,917 million (YoY +0.1%) |
| Operating profit | ¥6,468 million (YoY -5.4%) |
| Ordinary income | ¥7,585 million (YoY -1.5%) |
| Profit attributable to owners of the parent | ¥6,692 million (YoY -9.6%) |
| Net income per share | ¥70.69 |
| Equity ratio | End of the current fiscal period 69.8 / End of previous period 67.6 |
| Total assets | ¥291,577 million |
| Net assets | ¥205,571 million |
| Cash flows from operating activities | ¥20,232 million |
| Cash flows from investing activities | ¥-2,470 million |
| Cash flows from financing activities | ¥-6,633 million |
| Cash and cash equivalents at end of period | ¥43,328 million |
| Full-year earnings forecast | Net Sales ¥335,000 million (YoY +1.8%) / Operating profit ¥26,000 million (YoY +7.7%) / Ordinary income ¥27,500 million (YoY +6.4%) / Profit attributable to owners of the parent ¥19,000 million (YoY -15.2%) |
| Revision to Earnings Forecast | Net Sales ¥347,000 million → ¥335,000 million（-3.5%） / Operating profit ¥26,000 million → ¥26,000 million / Ordinary income ¥27,500 million → ¥27,500 million / Profit attributable to owners of parent ¥21,100 million → ¥19,000 million（-10.0%） / Net income per share ¥222.87 → ¥200.67 |
| Annual Dividend Forecast | ¥104 → ¥105 |
| Segment revenue | Work & Life Creation Business ¥85,053 million (YoY +1.8%) / Commerce Solutions Business ¥58,786 million (YoY -0.3%) / Smart Logitec Business ¥7,100 million (YoY -14.6%) / Other ¥2,978 million |
| Segment profit | Work & Life Creation Business ¥5,287 million (YoY -11.0%) / Commerce Solutions Business ¥1,841 million (YoY +34.3%) / Smart Logitec Business ¥136 million / Other ¥75 million |
| Depreciation and amortization | ¥4,245 million |
| Impairment loss | ¥1,393 million |
| Breakdown of extraordinary income (loss) | Extraordinary income Gain on changes in equity ¥145 million, Gain on sales of investment securities ¥1,158 million, Gain on establishment of a retirement benefit trust ¥6,266 million / Extraordinary loss Impairment loss ¥1,393 million, Loss on sales of investment securities ¥3 million, Business structure improvement expenses ¥2,420 million |
| Disclosure regarding the going concern assumption | There are no applicable matters. |
| Change in accounting policy | Changes due to revisions to standards No / Other changes No / Change in accounting estimate No / Restatement No |
| Changes in the scope of consolidation | New 0 / Excluded 0 / Company name Not applicable |
| Material subsequent events | There are no applicable matters. |
| Availability of Supplementary Financial Results Materials | Yes |
| Availability of Financial Results Briefing | Yes (for institutional investors and analysts) |
| Issued Shares at Period-End | 100,621,021 shares |
| Treasury Shares at Period-End | 5,913,859 shares |
| Factors Behind Changes in Business Performance | The Work & Life Creation business achieved record-high sales, but profits declined as consulting and promotional expenses for future growth were incurred ahead of revenue. The Commerce Solutions business saw lower sales as customers restrained new store openings, but profits increased due to one-time expenses related to an office relocation in the same period of the previous year and the effect of cost reductions from improved operational efficiency. The Smart Logitec business saw lower sales due to sluggish order volume, but returned to profitability through cost controls, optimization of staffing allocation associated with business structure reforms, and greater efficiency in administrative expenses. |
Items this document does not state (5)
Operating MarginPayout ratioShareholder Return PolicyRegional salesOrders received and order backlog
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.Because of recent business trends and the recognition of business structure improvement costs as an extraordinary loss.
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.