Worth reading
62In 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
98
¥ million (year-on-year decrease in operating profit)Wording
Conditional
How definitive the wording is.Contents of this document
Financial results presentationQ3 FY20267 items taken from the company’s own explanation
Financial Results Figures (The key points of this material are explained below)
Net Sales¥1,721 million+4.7%
Operating profit¥58 million-62.6%
Ordinary income¥56 million-64.0%
Net income¥22 million-78.3%
Gross Profit Margin53.16 %
Operating profit margin3.41 %
Selling, general and administrative expenses¥856 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 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 Sales64.95 %
Gross profit67.25 %
Operating profit39.44 %
Ordinary income38.19 %
Net income for the current fiscal year25.74 %
What the company explained in this material
Self-assessment against the planThe company's self-assessment against its own plan.
Gross profit margin is running at 53.2%, above plan. Operating margin is soft due to upfront investments in personnel and systems.New initiatives
- 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 会計士プレミアム
- Launch of 丸善リサーチ services
- Acquisition of F-Adviser Qualification for Fukuoka PRO Market
- Acquisition of S-Adviser Qualification for the Sapporo PRO Frontier Market
- Selected to provide Fukuoka City's growth support program for IPOs and other objectives
- Held the 会計士甲子園 pitch event featuring companies recommended by CPAs
- Signed an official partnership agreement with Tokyo United Basketball Club
- SME Growth Acceleration Subsidy awards
Key KPIsA metric the company considers important as a management benchmark.
- Number of clients506 companies
- Number of active partner accountants324 people
- Number of 会計士.job registrants6,500 people
- Number of BIMC members2,000 companies
- Number of permanent employees72 people
Unit price and quantity metricsThese figures show sales broken down by price and volume.
- Number of clients506 companies
- Annual client fee per client
- Number of active partner accountants324 people
- Annual partner accountant fee per accountant
Medium-term management plan targets
Target fiscal yearFiscal year ending September 2030
Net Sales
¥100 100 million
Number of clients
2,000 companies
Company consultants
150 people
会計士.job registrants
10,000 people
Comparison with actual results
Net SalesApproximately ¥2.2 billion
Number of clientsApproximately 530 companies
Company consultants46
会計士.job registrantsApproximately 6,000 people
Market Size / Share
Current target market
¥232 100 million
Future target market
¥8,861 100 million
Market size that can be addressed in the future
¥2.5 trillion
Number of employees
72 people
Hiring plan¥93 million planned for investment in personnel
| Item | Details |
|---|---|
| Document type | Financial results presentation |
| Fiscal Period Covered | Q3 FY2026 |
| Net Sales | ¥1,721 million (YoY +4.7%) |
| Operating profit | ¥58 million (YoY -62.6%) |
| Ordinary income | ¥56 million (YoY -64.0%) |
| Net income | ¥22 million (YoY -78.3%) |
| Gross Profit Margin | 53.16 % |
| Operating profit margin | 3.41 % |
| Selling, general and administrative expenses | ¥856 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 64.95 % / Gross profit 67.25 % / Operating profit 39.44 % / Ordinary income 38.19 % / Net income for the current fiscal year 25.74 % |
| Self-assessment against the plan | Gross profit margin is running at 53.2%, above plan. Operating margin is soft due to upfront investments in personnel and systems. |
| Key KPIs | Number of clients 506 companies, Number of active partner accountants 324 people, Number of 会計士.job registrants 6,500 people, Number of BIMC members 2,000 companies, Number of permanent employees 72 people |
| Unit price and quantity metrics | Number of clients 506 companies, Indicator name Annual client fee per client / value Not disclosed, Number of active partner accountants 324 people, Indicator name Annual partner accountant fee per accountant / value Not disclosed |
| Number of employees | 72 people |
| Medium-term management plan targets | Target fiscal year Fiscal year ending September 2030 / Net Sales ¥100 100 million / Number of clients 2,000 companies / Company consultants 150 people / 会計士.job registrants 10,000 people / Comparison with actual results Net Sales Approximately ¥2.2 billion / Number of clients Approximately 530 companies / Company consultants 46 / 会計士.job registrants Approximately 6,000 people |
| Market Size / Share | Current target market ¥232 100 million / Future target market ¥8,861 100 million / Market size that can be addressed in the future ¥2.5 trillion |
| New initiatives | 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 会計士プレミアム, Launch of 丸善リサーチ services, Acquisition of F-Adviser Qualification for Fukuoka PRO Market, Acquisition of S-Adviser Qualification for the Sapporo PRO Frontier Market, Selected to provide Fukuoka City's growth support program for IPOs and other objectives, Held the 会計士甲子園 pitch event featuring companies recommended by CPAs, Signed an official partnership agreement with Tokyo United Basketball Club, SME Growth Acceleration Subsidy awards |
Items this document does not state (13)
Results for the three months of the current quarterSegment resultsBreakdown of Factors Affecting the ChangeNumber 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 income was due to higher selling, general and administrative expenses resulting from increased staffing, sales initiatives and systems investments. The decline in net income was mainly attributable to a temporary impact from impairment losses on investment securities.
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.