Worth reading
66In focus
0–100. This measures how worthwhile something is to read, not how good or bad the company is.Direction
Deterioration
Direction inferred from the company’s description.Scale
45990
¥ thousand (decrease in revenue from the prior-year period)Wording
Conditional
How definitive the wording is.Contents of this document
Earnings presentationFirst quarter of the fiscal year ending December 202610 items taken from the company’s own explanation
Financial Results Figures (The key points of this material are explained below)
Net Sales388,786 thousand yen-10.6%
Operating profit-123,981 thousand yen
Ordinary income-122,318 thousand yen
Net income-122,682 thousand yen
Selling, general and administrative expenses316,104 thousand yen
Operating profit margin-31.9%, down 15.9 percentage points year on year (from -16.0%)
Results for the three months of the current quarterRevenue of ¥388,786 thousand, gross profit of ¥192,122 thousand, operating loss of ¥123,981 thousand, ordinary loss of ¥122,318 thousand and net loss for the quarter of ¥122,682 thousand
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。not disclosed (progress against the cumulative first-quarter forecast was 95.2% for revenue and 94.4% for gross profit; operating income was slightly above forecast, and ordinary income and net income for the quarter were also above forecast)
What the company explained in this material
Self-assessment against the planThe company's self-assessment against its own plan.
Revenue and gross profit fell short of plan, while operating income, ordinary income and net income for the quarter were slightly ahead of planBreakdown of Factors Affecting the ChangeReasons cited by the Company for the change in the figures.
Year-on-year change in operating income: decrease in gross profit, -¥46,461 thousand; increase in fees paid, -¥17,232 thousand; decrease in advertising expenses, ¥4,986 thousand; decrease in bonuses, ¥9,059 thousand; decrease in directors' compensation, ¥2,340 thousand; increase in other expenses, -¥7,166 thousand. Operating income deteriorated from a loss of ¥69,507 thousand to a loss of ¥123,981 thousand
New initiatives
A performance-based fee plan is scheduled to be offered through re-quest/QJ navi. A new AI feature that recommends job postings based on applicants' preferred conditions and browsing behavior is scheduled for implementation in the second quarter. The spot-work service for the beauty industry, re-quest/QJ SPOT WORK, was launched in April 2026, with the sales area scheduled to expand progressively. The City & Guilds JAPAN CONTEST will be held.Key KPIsA metric the company considers important as a management benchmark.
Number of listings on re-quest/QJ navi: 105.5% year on year and 104.4% of forecast. Applications: 95.7% year on year and 59.8% of forecast. New listings: 148.4%. Attendance at the new-graduate recruitment product: 255.1%; participating companies: 325.6%. Beauty schools using the qualification certification system: 47 schools; beauty salon operators endorsing the system: 132.8%; certified examiners: 140.1%. Number of overseas training sessions conducted: 75.0%Unit price and quantity metricsThese figures show sales broken down by price and volume.
re-quest/QJ navi listings: 105.5%; listing unit price: 98.0% of forecast. beauqet projects: 122.7%; project unit price: 98.5%. Tablets distributed: 105.1%. Hair and makeup arrangement projects: 97.4%; project unit price: 97.0%. Beauty professionals dispatched: 89.0%; days worked: 91.9%. Interviews for beauty professional placements: 90.4%; contracts concluded: 70.6%. Customers at US beauty salons: 98.0%; average customer spend: 101.9%Segment results
Single segment. Advertising and recruitment services: revenue of ¥234,728 thousand (91.2% year on year) and gross profit of ¥135,712 thousand (80.8%). Placement and staffing services: revenue of ¥82,576 thousand (90.7%) and gross profit of ¥28,179 thousand (83.0%). Education and other services: revenue of ¥71,481 thousand (82.9%) and gross profit of ¥28,230 thousand (77.1%)Number of stores and locations
2 beauty salons in the United States. The number of registered locations for re-quest/QJ SPOT WORK was approximately 800 as of the end of April 2026, with a target of 2,000 by the end of December 2026. Changes in other store and site counts during the period: not disclosedNumber of employees
132 people (as of the end of March 2026, group-wide). Changes during the period and hiring plans: not disclosedAnnual Dividend
Forecast annual dividend for the fiscal year ending December 2026: ¥0 per share. Interim and year-end breakdown: not disclosedGross profit
¥192,122 thousand, gross profit margin of 49.4%, down 5.5 percentage points year on year (from 54.9%)| Item | Details |
|---|---|
| Document type | Earnings presentation |
| Fiscal Period Covered | First quarter of the fiscal year ending December 2026 |
| Net Sales | 388,786 thousand yen (YoY -10.6%) |
| Operating profit | -123,981 thousand yen |
| Ordinary income | -122,318 thousand yen |
| Net income | -122,682 thousand yen |
| Gross profit | ¥192,122 thousand, gross profit margin of 49.4%, down 5.5 percentage points year on year (from 54.9%) |
| Operating profit margin | -31.9%, down 15.9 percentage points year on year (from -16.0%) |
| Selling, general and administrative expenses | 316,104 thousand yen |
| Results for the three months of the current quarter | Revenue of ¥388,786 thousand, gross profit of ¥192,122 thousand, operating loss of ¥123,981 thousand, ordinary loss of ¥122,318 thousand and net loss for the quarter of ¥122,682 thousand |
| Progress against full-year forecast | not disclosed (progress against the cumulative first-quarter forecast was 95.2% for revenue and 94.4% for gross profit; operating income was slightly above forecast, and ordinary income and net income for the quarter were also above forecast) |
| Self-assessment against the plan | Revenue and gross profit fell short of plan, while operating income, ordinary income and net income for the quarter were slightly ahead of plan |
| Segment results | Single segment. Advertising and recruitment services: revenue of ¥234,728 thousand (91.2% year on year) and gross profit of ¥135,712 thousand (80.8%). Placement and staffing services: revenue of ¥82,576 thousand (90.7%) and gross profit of ¥28,179 thousand (83.0%). Education and other services: revenue of ¥71,481 thousand (82.9%) and gross profit of ¥28,230 thousand (77.1%) |
| Breakdown of Factors Affecting the Change | Year-on-year change in operating income: decrease in gross profit, -¥46,461 thousand; increase in fees paid, -¥17,232 thousand; decrease in advertising expenses, ¥4,986 thousand; decrease in bonuses, ¥9,059 thousand; decrease in directors' compensation, ¥2,340 thousand; increase in other expenses, -¥7,166 thousand. Operating income deteriorated from a loss of ¥69,507 thousand to a loss of ¥123,981 thousand |
| Key KPIs | Number of listings on re-quest/QJ navi: 105.5% year on year and 104.4% of forecast. Applications: 95.7% year on year and 59.8% of forecast. New listings: 148.4%. Attendance at the new-graduate recruitment product: 255.1%; participating companies: 325.6%. Beauty schools using the qualification certification system: 47 schools; beauty salon operators endorsing the system: 132.8%; certified examiners: 140.1%. Number of overseas training sessions conducted: 75.0% |
| Unit price and quantity metrics | re-quest/QJ navi listings: 105.5%; listing unit price: 98.0% of forecast. beauqet projects: 122.7%; project unit price: 98.5%. Tablets distributed: 105.1%. Hair and makeup arrangement projects: 97.4%; project unit price: 97.0%. Beauty professionals dispatched: 89.0%; days worked: 91.9%. Interviews for beauty professional placements: 90.4%; contracts concluded: 70.6%. Customers at US beauty salons: 98.0%; average customer spend: 101.9% |
| Number of stores and locations | 2 beauty salons in the United States. The number of registered locations for re-quest/QJ SPOT WORK was approximately 800 as of the end of April 2026, with a target of 2,000 by the end of December 2026. Changes in other store and site counts during the period: not disclosed |
| Number of employees | 132 people (as of the end of March 2026, group-wide). Changes during the period and hiring plans: not disclosed |
| Annual Dividend | Forecast annual dividend for the fiscal year ending December 2026: ¥0 per share. Interim and year-end breakdown: not disclosed |
| New initiatives | A performance-based fee plan is scheduled to be offered through re-quest/QJ navi. A new AI feature that recommends job postings based on applicants' preferred conditions and browsing behavior is scheduled for implementation in the second quarter. The spot-work service for the beauty industry, re-quest/QJ SPOT WORK, was launched in April 2026, with the sales area scheduled to expand progressively. The City & Guilds JAPAN CONTEST will be held. |
Items this document does not state (11)
Full-year earnings forecastAssumptions Underlying the Business OutlookRisk amount incorporated into the outlookMedium-term management plan targetsFinancial targetsPayout ratioAcquisition of treasury sharesCapital 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.Revenue from high-gross-margin businesses such as re-quest/QJ navi and overseas training declined, reducing gross profit. In addition, other expenses and related costs increased due to outsourcing fees associated with the introduction of a new personnel system, as well as salaries and allowances and recruitment expenses arising from the increase in headcount.
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