Worth reading
64In 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
210
¥ millions (operating profit target for the fiscal year ending December 2028)Wording
Avoiding a definitive answer
How definitive the wording is.Items stated in the management plan
FormulatedNet Sales+22.7%
基準 1,928Target2,366million
Operating profit+85.8%
基準 113Target210million
Operating profit margin+3.0pt
基準 25Target28%
Net income for the current fiscal year-3.9%
基準 180Target173million
Each line is the climb from the baseline the document states to the target it sets. The slope is scaled against the largest climb in this document. For metrics expressed as percentages, differences are shown in percentage points (pt).The increase shown by the dotted line is calculated from the two reported figures because the company did not provide the amount of growth.
Statements about the use of capital
Payout ratio / DOE policyThe Company will seek to maintain a payout ratio of 20% to above 30% to the greatest extent possible and provide stable and consistent dividends. No dividend is planned for the fiscal year ending December 2026, while the Company aims to maintain the previous payout ratio level in the fiscal years ending December 2027 and December 2028.The payout ratio is the proportion of profit paid out as dividends, while DOE is the ratio of dividends to net assets.
Key initiatives
01Rebuilding existing businesses
02Executing the Growth Strategy
03Expanding markets and trading areas
04re-quest/QJ navi
05Recruitment-related products for new graduates
06Placement and temporary staffing services
07DX for beauty salons
08Education
Plan assumptionsThe beauty salon market was ¥1,438,200 million in 2021, ¥1,480,400 million in 2022, ¥1,497,600 million in 2023, ¥1,529,300 million in 2024, and is forecast at ¥1,530,700 million in 2025. The beauty market is considered to be showing a slight upward trend while maintaining a stable market size. Sources: the beauty salon market data is from Yano Research Institute Ltd., 2025 Edition: Comprehensive Marketing Survey of the Hairdressing and Beauty Salon Industry; the numbers of practicing beauticians and beauty salons are from the Ministry of Health, Labour and Welfare's FY2024 Statistical Survey of Public Health Administration; and the numbers of students enrolling in beauty programs and the population of 18-year-olds are from the Ministry of Education, Culture, Sports, Science and Technology's Basic Survey of Schools.
Segment targetSegment Job advertising services / FY12/28 net sales ¥1,615 million / FY12/28 gross profit ¥1,080 million, Segment Placement and temporary staffing services / FY12/28 net sales ¥408 million / FY12/28 gross profit ¥157 million, Segment Education and other services / FY12/28 net sales ¥341 million / FY12/28 gross profit ¥157 million
Non-financial targetsIndicator Number of applications for re-quest/QJ navi / Target 342.4% of FY12/25 / Timing FY12/28, Indicator Number of companies exhibiting recruitment-related products for new graduates / Target 110.6% of FY12/25 / Timing FY12/28, Indicator Number of applications for recruitment-related products for new graduates / Target 133.1% of FY12/25 / Timing FY12/28, Indicator Listing price per recruitment-related product for new graduates / Target 116.7% of FY12/25 / Timing FY12/28, Indicator Number of completed recruitment placements / Target 179.9% of FY12/25 / Timing FY12/28, Indicator Number of hair and makeup projects / Target 123.7% of FY12/25 / Timing FY12/28, Indicator Number of registered beauty salons / Target 2,000 restaurants / Timing End of FY12/26, Indicator Number of registered beauty salons / Target 3,000 locations / Timing End of FY12/28, Indicator Number of beauqet projects / Target 126.7% of FY12/25 / Timing FY12/28, Indicator Number of beauty schools introducing the City & Guilds program / Target 133.3% of FY12/25 / Timing FY12/28, Indicator Price per overseas training program / Target 120.5% of FY12/25 / Timing FY12/28, Indicator Number of re-quest/QJ FES participants / Target More than the approximately 13,500 total participants in FY12/25 / Timing FY12/26
Size of the Target MarketMarket Size Beauty salon market: ¥1,530,700 million forecast for 2025. Market size including e-commerce and other areas: ¥15.2 trillion / Growth rate The beauty market is trending slightly upward / Source Beauty salon market: Yano Research Institute Ltd., 2025 Edition: Comprehensive Marketing Survey of the Hairdressing and Beauty Salon Industry; e-commerce and other areas: Ministry of Economy, Trade and Industry, FY2024 Digital Transaction Environment Development Project (Market Survey on Electronic Commerce)
Risks identified by the company
Various external factors
Various uncertainties
Changes in risk factors
Fluctuations in the economic environment
Reason for revision or withdrawal
The plan figures were revised in light of the results for the fiscal year ending December 2025 and changes in the business environment. The plan is formulated using a rolling approach involving annual revisions in principle to respond flexibly to changes in the business environment.
| Item | Details |
|---|---|
| Plan name | Medium-Term Management Plan (Fiscal Years Ending December 2026 to December 2028) |
| Plan period | Fiscal years ending December 2026 through December 2028 |
| Progress against the plan | Formulated |
| Sales Target | FY12/25 actual: 1,928 → FY12/28 forecast: 2,366（22.7% (calculated)） |
| Operating profit target | FY12/25 actual: △113 → FY12/28 forecast: 210 |
| Operating profit margin target | FY12/25 actual: △5.9 → FY12/28 forecast: 8.9 |
| Net income target | FY12/25 actual: △180 → FY12/28 forecast: 173 |
| Payout ratio / DOE policy | The Company will seek to maintain a payout ratio of 20% to above 30% to the greatest extent possible and provide stable and consistent dividends. No dividend is planned for the fiscal year ending December 2026, while the Company aims to maintain the previous payout ratio level in the fiscal years ending December 2027 and December 2028. |
| Segment target | Segment Job advertising services / FY12/28 net sales ¥1,615 million / FY12/28 gross profit ¥1,080 million, Segment Placement and temporary staffing services / FY12/28 net sales ¥408 million / FY12/28 gross profit ¥157 million, Segment Education and other services / FY12/28 net sales ¥341 million / FY12/28 gross profit ¥157 million |
| Non-financial targets | Indicator Number of applications for re-quest/QJ navi / Target 342.4% of FY12/25 / Timing FY12/28, Indicator Number of companies exhibiting recruitment-related products for new graduates / Target 110.6% of FY12/25 / Timing FY12/28, Indicator Number of applications for recruitment-related products for new graduates / Target 133.1% of FY12/25 / Timing FY12/28, Indicator Listing price per recruitment-related product for new graduates / Target 116.7% of FY12/25 / Timing FY12/28, Indicator Number of completed recruitment placements / Target 179.9% of FY12/25 / Timing FY12/28, Indicator Number of hair and makeup projects / Target 123.7% of FY12/25 / Timing FY12/28, Indicator Number of registered beauty salons / Target 2,000 restaurants / Timing End of FY12/26, Indicator Number of registered beauty salons / Target 3,000 locations / Timing End of FY12/28, Indicator Number of beauqet projects / Target 126.7% of FY12/25 / Timing FY12/28, Indicator Number of beauty schools introducing the City & Guilds program / Target 133.3% of FY12/25 / Timing FY12/28, Indicator Price per overseas training program / Target 120.5% of FY12/25 / Timing FY12/28, Indicator Number of re-quest/QJ FES participants / Target More than the approximately 13,500 total participants in FY12/25 / Timing FY12/26 |
| Plan assumptions | The beauty salon market was ¥1,438,200 million in 2021, ¥1,480,400 million in 2022, ¥1,497,600 million in 2023, ¥1,529,300 million in 2024, and is forecast at ¥1,530,700 million in 2025. The beauty market is considered to be showing a slight upward trend while maintaining a stable market size. Sources: the beauty salon market data is from Yano Research Institute Ltd., 2025 Edition: Comprehensive Marketing Survey of the Hairdressing and Beauty Salon Industry; the numbers of practicing beauticians and beauty salons are from the Ministry of Health, Labour and Welfare's FY2024 Statistical Survey of Public Health Administration; and the numbers of students enrolling in beauty programs and the population of 18-year-olds are from the Ministry of Education, Culture, Sports, Science and Technology's Basic Survey of Schools. |
| Key initiatives | Rebuilding existing businesses, Executing the Growth Strategy, Expanding markets and trading areas, re-quest/QJ navi, Recruitment-related products for new graduates, Placement and temporary staffing services, DX for beauty salons, Education |
| Reason for revision or withdrawal | The plan figures were revised in light of the results for the fiscal year ending December 2025 and changes in the business environment. The plan is formulated using a rolling approach involving annual revisions in principle to respond flexibly to changes in the business environment. |
| Size of the Target Market | Market Size Beauty salon market: ¥1,530,700 million forecast for 2025. Market size including e-commerce and other areas: ¥15.2 trillion / Growth rate The beauty market is trending slightly upward / Source Beauty salon market: Yano Research Institute Ltd., 2025 Edition: Comprehensive Marketing Survey of the Hairdressing and Beauty Salon Industry; e-commerce and other areas: Ministry of Economy, Trade and Industry, FY2024 Digital Transaction Environment Development Project (Market Survey on Electronic Commerce) |
| Risks identified | Various external factors, Various uncertainties, Changes in risk factors, Fluctuations in the economic environment |
| Publication date | 31 March 2026 |
Items this document does not state (9)
ROE targetROIC targetTreasury share acquisition policyCost of capitalSelf-assessment of PBR and share priceTotal investment planInvestment amount by sectorResults under the previous planDate of board resolution
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 plan figures were revised in light of the results for the fiscal year ending December 2025 and changes in the business environment. In addition, a rolling approach involving annual revisions in principle has been adopted to respond flexibly to changes in the business environment.
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