Worth reading
67In focus
Scored from 5 of 6 sectionsDirection
Mixed performance
Direction inferred from the company’s description.Scale
-107
Operating profit (¥ millions; year-on-year change)Wording
Conditional
How definitive the wording is.Contents of this document
Financial results presentationFull year ended September 202611 items taken from the company’s own explanation
Financial Results Figures (The key points of this material are explained below)
Net Sales2,302 Millions of yen+9.0%
Operating profit83 Millions of yen-56.3%
Ordinary income84 Millions of yen-55.6%
Net income47 Millions of yen-65.0%
Gross Profit Margin52.74%
Operating profit margin3.61%
Selling, general and administrative expenses1,131 Millions of yen
Full-year earnings forecast
Fiscal year ending September 2027
Net Sales
2,700 Millions of yen
Gross profit
1,417 Millions of yen
Operating profit
100 Millions of yen
Ordinary income
100 Millions of yen
Net income for the current fiscal year
70 Millions of yen
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。
Revised forecast for the fiscal year ending September 2026
Net Sales100.11%
Gross profit100.03%
Operating profit101.44%
Ordinary income100.98%
Net income for the current fiscal year100.47%
What the company explained in this material
Self-assessment against the planThe company's self-assessment against its own plan.
Net sales fell short of the initial plan. However, the earnings forecast revised on 30 October was achieved. The gross profit margin exceeded the plan.Breakdown of Factors Affecting the ChangeReasons cited by the Company for the change in the figures.
Selling, general and administrative expenses increased due to increased headcount, sales initiatives and systems investment. Impairment losses on investment securities had a temporary impact on net income. Selling, general and administrative expenses comprised ¥815 million in personnel expenses and ¥316 million in other expenses.
Assumptions Underlying the Business OutlookThe assumptions used by the company in preparing its forecast.
Investment in human resources: ¥123 million (plan for the fiscal year ending September 2027; ¥117 million actual for the fiscal year ended September 2026); investment of ¥68 million in establishing a system and service delivery structure using AI (plan for the fiscal year ending September 2027).New initiatives
- Transition to a three-division structure through organizational restructuring
- 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 and launch of services for searching for audit and supervisory committee members and outside officers
- Launch of 丸善リサーチ services
- Acquisition of F-Adviser qualification for Fukuoka PRO Market and S-Adviser qualification for Sapporo PRO Frontier Market
- Selected to provide Fukuoka City's growth support program for IPOs and other objectives
- Signed an official partnership agreement with Tokyo United Basketball Club
- Investment in establishing a system and service delivery structure using AI
Key KPIsA metric the company considers important as a management benchmark.
- Number of clients536 companiesYear on year against the same period last yearIncreased from 529 companies in the fiscal year ended September 2025
- Number of active partner accountants341 peopleYear on year against the same period last yearDecreased from 373 people in the fiscal year ended September 2025
- Number of 会計士.job registrants6,500 PeopleYear on year against the same period last yearExceeded 6,500 people in June 2026
- Number of BIMC members2,000 companiesYear on year against the same period last yearExceeded 2,000 companies in July 2026
Unit price and quantity metricsThese figures show sales broken down by price and volume.
536 clients; annual client fee of 536 on the chart (unit: ¥10,000). 341 active partner accountants; annual fee per person of 373 on the chart (unit: ¥10,000).Medium-term management plan targets
For the fiscal year ending September 2030: net sales of ¥10 billion, 2,000 clients, 150 Company consultants and 10,000 registered accountants on 会計士.job. Actual results shown for comparison: net sales of approximately ¥2.2 billion, approximately 530 clients, 46 Company consultants and approximately 6,000 registered accountants on 会計士.job.Market Size / Share
Current target market: ¥23.2 billion; future target market: ¥886.1 billion; market size that could ultimately be addressed: ¥2.5 trillion. Market share: Not disclosed.Number of stores and locations
Locations are offices in Osaka, Nagoya, Hiroshima, Sapporo and Fukuoka. Openings and closures during the period: Not disclosed.Number of employees
72 people (as of the end of September 2025). The number of employees at the end of the fiscal year ended September 2026 and changes during the period: Not disclosed.Capital expenditures
¥68 1 million investment plan for establishing a system and service delivery structure using AI
| Item | Details |
|---|---|
| Document type | Financial results presentation |
| Fiscal Period Covered | Full year ended September 2026 |
| Net Sales | 2,302 Millions of yen (YoY +9.0%) |
| Operating profit | 83 Millions of yen (YoY -56.3%) |
| Ordinary income | 84 Millions of yen (YoY -55.6%) |
| Net income | 47 Millions of yen (YoY -65.0%) |
| Gross Profit Margin | 52.74% |
| Operating profit margin | 3.61% |
| Selling, general and administrative expenses | 1,131 Millions of yen |
| Full-year earnings forecast | Fiscal year ending September 2027 Net Sales 2,700 Millions of yen / Gross profit 1,417 Millions of yen / Operating profit 100 Millions of yen / Ordinary income 100 Millions of yen / Net income for the current fiscal year 70 Millions of yen |
| Progress against full-year forecast | Revised forecast for the fiscal year ending September 2026 Net Sales 100.11% / Gross profit 100.03% / Operating profit 101.44% / Ordinary income 100.98% / Net income for the current fiscal year 100.47% |
| Self-assessment against the plan | Net sales fell short of the initial plan. However, the earnings forecast revised on 30 October was achieved. The gross profit margin exceeded the plan. |
| Breakdown of Factors Affecting the Change | Selling, general and administrative expenses increased due to increased headcount, sales initiatives and systems investment. Impairment losses on investment securities had a temporary impact on net income. Selling, general and administrative expenses comprised ¥815 million in personnel expenses and ¥316 million in other expenses. |
| Key KPIs | Indicator name Number of clients / Value 536 companies / Year on year against the same period last year Increased from 529 companies in the fiscal year ended September 2025, Indicator name Number of active partner accountants / Value 341 people / Year on year against the same period last year Decreased from 373 people in the fiscal year ended September 2025, Indicator name Number of 会計士.job registrants / Value 6,500 People / Year on year against the same period last year Exceeded 6,500 people in June 2026, Indicator name Number of BIMC members / Value 2,000 companies / Year on year against the same period last year Exceeded 2,000 companies in July 2026 |
| Unit price and quantity metrics | 536 clients; annual client fee of 536 on the chart (unit: ¥10,000). 341 active partner accountants; annual fee per person of 373 on the chart (unit: ¥10,000). |
| Number of stores and locations | Locations are offices in Osaka, Nagoya, Hiroshima, Sapporo and Fukuoka. Openings and closures during the period: Not disclosed. |
| Number of employees | 72 people (as of the end of September 2025). The number of employees at the end of the fiscal year ended September 2026 and changes during the period: Not disclosed. |
| Assumptions Underlying the Business Outlook | Investment in human resources: ¥123 million (plan for the fiscal year ending September 2027; ¥117 million actual for the fiscal year ended September 2026); investment of ¥68 million in establishing a system and service delivery structure using AI (plan for the fiscal year ending September 2027). |
| Medium-term management plan targets | For the fiscal year ending September 2030: net sales of ¥10 billion, 2,000 clients, 150 Company consultants and 10,000 registered accountants on 会計士.job. Actual results shown for comparison: net sales of approximately ¥2.2 billion, approximately 530 clients, 46 Company consultants and approximately 6,000 registered accountants on 会計士.job. |
| Capital expenditures | ¥68 1 million (investment plan for establishing a system and service delivery structure using AI) |
| Market Size / Share | Current target market: ¥23.2 billion; future target market: ¥886.1 billion; market size that could ultimately be addressed: ¥2.5 trillion. Market share: Not disclosed. |
| New initiatives | Transition to a three-division structure through organizational restructuring, 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 and launch of services for searching for audit and supervisory committee members and outside officers, Launch of 丸善リサーチ services, Acquisition of F-Adviser qualification for Fukuoka PRO Market and S-Adviser qualification for Sapporo PRO Frontier Market, Selected to provide Fukuoka City's growth support program for IPOs and other objectives, Signed an official partnership agreement with Tokyo United Basketball Club, Investment in establishing a system and service delivery structure using AI |
Items this document does not state (9)
Results for the three months of the current quarterSegment resultsRisk amount incorporated into the outlookFinancial targetsAnnual DividendPayout ratioAcquisition of treasury sharesOrders 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 Company explained that the decline in operating income was due to higher selling, general and administrative expenses resulting from increased headcount, sales initiatives and systems investment. The decline in net income was mainly attributed to the temporary impact of 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.