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Supplementary materials for the financial results briefingSecond quarter of the fiscal year ending September 20268 items taken from the company’s own explanation
Financial Results Figures (The key points of this material are explained below)
Net Sales¥1,183 million+10.7%
Operating profit¥67 million-46.5%
Ordinary income¥64 million-48.4%
Net income¥29 million-66.2%
Selling, general and administrative expenses¥571 million
Gross Profit Margin
Rate53.99%
Year-on-year change+0.63pt
Operating profit margin
Rate5.70%
Year-on-year change△6.09pt
Full-year earnings forecast
Net Sales
¥2,651 million
Gross profit
¥1,361 million
Operating profit
¥149 million
Ordinary income
¥148 million
Net income for the current fiscal year
¥89 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 Sales44.63%
Gross profit46.93%
Operating profit45.24%
Ordinary income43.88%
Net income for the current fiscal year32.82%
What the company explained in this material
Self-assessment against the planThe company's self-assessment against its own plan.
Progress within expectations, proceeding smoothly, revenue and gross profit in line with planBreakdown of Factors Affecting the ChangeReasons cited by the Company for the change in the figures.
Increased headcount, sales initiatives, systems investments, impairment losses on investment securities
New initiatives
- Organizational restructuring into 3 divisions
- Business collaboration with 船井総合研究所
- Business and capital alliance with 辻・本郷CFO株式会社
- System update for 会計士.job
- Launch of 丸善リサーチ services
- Issuance of paid stock options
Key KPIsA metric the company considers important as a management benchmark.
- Number of clients420 companies
- Number of active partner accountants293 people
- Number of 会計士.job registrants6,000 people
- Number of permanent employees72 people
Unit price and quantity metricsThese figures show sales broken down by price and volume.
- Annual client fee per client
- Annual partner accountant fee per accountant
- Number of clients420 companies
- Number of active partner accountants293 people
Medium-term management plan targets
Target fiscal yearFiscal year ending September 2030
Net Sales¥10.0 billion
Clients2,000 companies
Company consultants150
会計士.job registrants10,000 people
Market Size / Share
Current target market¥23.2 billion
Future target market¥886.1 billion
Market size that can be addressed in the future¥2.5 trillion
Number of employees
Number of Employees72 people
Changes during the period and hiring planContinue investment in human resources in light of hiring delays
| Item | Details |
|---|---|
| Document type | Supplementary materials for the financial results briefing |
| Fiscal Period Covered | Second quarter of the fiscal year ending September 2026 |
| Net Sales | ¥1,183 million (YoY +10.7%) |
| Operating profit | ¥67 million (YoY -46.5%) |
| Ordinary income | ¥64 million (YoY -48.4%) |
| Net income | ¥29 million (YoY -66.2%) |
| Gross Profit Margin | Rate 53.99% / Year-on-year change +0.63pt |
| Operating profit margin | Rate 5.70% / Year-on-year change △6.09pt |
| Selling, general and administrative expenses | ¥571 million |
| Full-year earnings forecast | Net Sales ¥2,651 million / Gross profit ¥1,361 million / Operating profit ¥149 million / Ordinary income ¥148 million / Net income for the current fiscal year ¥89 million |
| Progress against full-year forecast | Net Sales 44.63% / Gross profit 46.93% / Operating profit 45.24% / Ordinary income 43.88% / Net income for the current fiscal year 32.82% |
| Self-assessment against the plan | Progress within expectations, proceeding smoothly, revenue and gross profit in line with plan |
| Breakdown of Factors Affecting the Change | Increased headcount, sales initiatives, systems investments, impairment losses on investment securities |
| Key KPIs | Indicator name Number of clients / Value 420 companies / Year on year against the same period last year Not disclosed, Indicator name Number of active partner accountants / Value 293 people / Year on year against the same period last year Not disclosed, Indicator name Number of 会計士.job registrants / Value 6,000 people / Year on year against the same period last year Not disclosed, Indicator name Number of permanent employees / Value 72 people / Year on year against the same period last year Not disclosed |
| Unit price and quantity metrics | Indicator name Annual client fee per client / Value Not disclosed / Year on year against the same period last year Not disclosed, Indicator name Annual partner accountant fee per accountant / Value Not disclosed / Year on year against the same period last year Not disclosed, Indicator name Number of clients / Value 420 companies / Year on year against the same period last year Not disclosed, Indicator name Number of active partner accountants / Value 293 people / Year on year against the same period last year Not disclosed |
| Number of employees | Number of Employees 72 people / Changes during the period and hiring plan Continue investment in human resources in light of hiring delays |
| Medium-term management plan targets | Target fiscal year Fiscal year ending September 2030 / Net Sales ¥10.0 billion / Clients 2,000 companies / Company consultants 150 / 会計士.job registrants 10,000 people |
| Market Size / Share | Current target market ¥23.2 billion / Future target market ¥886.1 billion / Market size that can be addressed in the future ¥2.5 trillion |
| New initiatives | Organizational restructuring into 3 divisions, Business collaboration with 船井総合研究所, Business and capital alliance with 辻・本郷CFO株式会社, System update for 会計士.job, Launch of 丸善リサーチ services, Issuance of paid stock options |
Items this document does not state (12)
Results for the three months of the current quarterSegment resultsNumber of stores and locationsAssumptions Underlying the Business OutlookRisk amount incorporated into the outlookFinancial targetsAnnual 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.The decline in operating profit was mainly due to higher selling, general and administrative expenses resulting from increased headcount, sales initiatives and systems investments. The decline in net profit was primarily attributable to the temporary impact of impairment losses on investment securities.
How to read this page
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