Results for this period
Third quarter1 January 2026 to 30 September 2026ConsolidatedJapanese GAAPThe 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.
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.
All 3 services reported lower revenue, and gross profit declined by ¥162 million. Selling, general and administrative expenses fell by ¥32 million but did not offset the decline in revenue, and the operating loss widened by ¥130 million.
No applicable items
| Item | Details |
|---|---|
| Fiscal Period Classification | Third quarter |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 1 January 2026 to 30 September 2026 |
| Net Sales | 1,271 Millions of yen (YoY -11.1%) |
| Operating profit | -223 Millions of yen |
| Ordinary income | -222 Millions of yen |
| Profit attributable to owners of the parent | -225 Millions of yen |
| Net income per share | -¥170.72 |
| Equity ratio | End of the current fiscal period 50.6 / End of previous period 57.8 |
| Total assets | 1,221 Millions of yen |
| Net assets | 618 Millions of yen |
| Full-year earnings forecast | Net Sales 1,903 Millions of yen (YoY -1.3%) / Operating profit -306 Millions of yen / Ordinary income -306 Millions of yen / Net income -311 Millions of yen |
| Annual Dividend Forecast | 12 Yen → 0 Yen（-100.0%） |
| Depreciation and amortization | 56,516 Thousands of yen |
| Disclosure regarding the going concern assumption | No applicable items |
| Change in accounting policy | Changes due to revisions to standards None / Other changes None / Change in accounting estimate None / Restatement None |
| Changes in the scope of consolidation | New 0 companies / Excluded 0 companies / Company name Not applicable |
| Material subsequent events | The company entered into a capital and business alliance agreement with FULLCAST HOLDINGS CO.,LTD. and resolved to issue 288,000 new shares through a third-party allotment to FULLCAST HOLDINGS CO.,LTD. and other intended allottees. The total amount to be paid in is ¥296,640,000, and the payment date is 2026-11-13. |
| Availability of Supplementary Financial Results Materials | Yes |
| Availability of Financial Results Briefing | Yes (for individual investors) |
| Issued Shares at Period-End | 1,320,800 Shares |
| Treasury Shares at Period-End | 42 Shares |
| Factors Behind Changes in Business Performance | All 3 services reported lower revenue, and gross profit declined by ¥162 million. Selling, general and administrative expenses fell by ¥32 million but did not offset the decline in revenue, and the operating loss widened by ¥130 million. |
Items this document does not state (14)
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.All 3 services reported lower revenue year on year, and gross profit declined by ¥162 million. Selling, general and administrative expenses fell by ¥32 million but were not enough to offset the decline in gross profit. In the advertising and job listing service, growth in listings for new graduate recruitment products stalled, venue costs rose sharply, and the listing price for mid-career recruitment products declined. In the recruitment and staffing service, the number of assignments, registered dispatched beauticians, dispatched beauticians, dispatched days, registrants, interviews and contracts concluded all declined. In the education service, overseas training programs were postponed due to the situation in the Middle East, and the average price per program declined.