Worth reading
79Important
Scored from 5 of 6 sectionsDirection
Improvement
Direction inferred from the company’s description.Scale
235
¥ million (year-on-year increase in revenue)Wording
Conditional
How definitive the wording is.Contents of this document
Presentation materials on financial resultsThird quarter of the fiscal year ending October 20269 items taken from the company’s own explanation
Financial Results Figures (The key points of this material are explained below)
Net Sales¥687 million
Operating profit¥117 million
Ordinary income¥135 million
Net income¥107 million
Selling, general and administrative expenses¥163 million
Results for the three months of the current quarterQuarterly standalone trends are provided for sales, the number of advisory contracts, and the number of completed transactions. Standalone quarterly P/L figures: Not disclosed
Full-year earnings forecast
Net Sales
¥990 million
Operating profit
¥178 million
Ordinary income
¥196 million
Net income for the current fiscal year
¥143 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 Sales69.4%
Operating profit65.7%
Ordinary income68.9%
Net income for the current fiscal year74.8%
Number of advisory contractsThe disclosure states that progress against the full-year plan was unfavorable. Percentage: Not disclosed
What the company explained in this material
Self-assessment against the planThe company's self-assessment against its own plan.
Progress toward achieving the sales plan is on track. Meanwhile, progress in the number of advisory contracts against the full-year plan was unfavorable.Breakdown of Factors Affecting the ChangeReasons cited by the Company for the change in the figures.
- Referral commissions3Q of the fiscal year ending October 2026¥126 millionYear on year against the same period last year±¥0 million
- Cost of labor3Q of the fiscal year ending October 2026First-quarter operating income: ¥235 millionYear on year against the same period last year+¥49 million
- Other cost of sales3Q of the fiscal year ending October 2026¥45 millionYear on year against the same period last year+JPY 7 million
- SG&A personnel expenses3Q of the fiscal year ending October 2026¥69 millionYear on year against the same period last year-¥19 million
- Other selling, general and administrative expenses3Q of the fiscal year ending October 2026¥95 millionYear on year against the same period last year+¥3 million
New initiatives
- Business alliance with WOOOLY株式会社
- Establishment of the Industry Strategy Department
- Introduction of an AI long-list creation system and overhaul of its analytical logic
- Introduction of CRM and SFA systems
- Strengthening of food-service M&A, dental M&A, and Type B employment support M&A
- Establishment of a Nagoya office
- Regional revitalization business through a business alliance with Japan Asia Investment Group and the use of a fund scheme
Key KPIsA metric the company considers important as a management benchmark.
- Number of advisory contracts397 EngagementsYear on year against the same period last year+56 transactions
- Completed Engagements57 EngagementsYear on year against the same period last year+4 properties
- Number of advisory contracts secured during the third quarter134 EngagementsYear on year against the same period last year+18 transactions
- Number of business partners695 EngagementsYear on year against the same period last year+58 cases
- Number of advisors40 People
Unit price and quantity metricsThese figures show sales broken down by price and volume.
The disclosure states that transaction fees increased and that there were 57 completed transactions. Quantitative breakdown of fees and volume: Not disclosedMedium-term management plan targets
Number of advisory contracts
1,800 Engagements
Target fiscal yearFiscal year ending October 2029
Deals closed
600 transactions
Target fiscal yearFiscal year ending October 2029
Market Size / Share
- Percentage of small and medium-sized enterprises without successors50.1 %
- Expected business closures in the current fiscal year7 over 10,000 companies
- Profitable business closures3 Over 10,000 companies per year
Number of stores and locations
Established a Nagoya office. Number of offices and openings and closures during the period: Not disclosedNumber of employees
The disclosure provides trends for 40 advisors, 5 administrative staff, and 45 employees in total. The Company plans to continue strengthening recruitment.| Item | Details |
|---|---|
| Document type | Presentation materials on financial results |
| Fiscal Period Covered | Third quarter of the fiscal year ending October 2026 |
| Net Sales | ¥687 million |
| Operating profit | ¥117 million |
| Ordinary income | ¥135 million |
| Net income | ¥107 million |
| Selling, general and administrative expenses | ¥163 million |
| Results for the three months of the current quarter | Quarterly standalone trends are provided for sales, the number of advisory contracts, and the number of completed transactions. Standalone quarterly P/L figures: Not disclosed |
| Full-year earnings forecast | Net Sales ¥990 million / Operating profit ¥178 million / Ordinary income ¥196 million / Net income for the current fiscal year ¥143 million |
| Progress against full-year forecast | Net Sales 69.4% / Operating profit 65.7% / Ordinary income 68.9% / Net income for the current fiscal year 74.8% / Number of advisory contracts The disclosure states that progress against the full-year plan was unfavorable. Percentage: Not disclosed |
| Self-assessment against the plan | Progress toward achieving the sales plan is on track. Meanwhile, progress in the number of advisory contracts against the full-year plan was unfavorable. |
| Breakdown of Factors Affecting the Change | Item Referral commissions / 3Q of the fiscal year ending October 2026 ¥126 million / Year on year against the same period last year ±¥0 million, Item Cost of labor / 3Q of the fiscal year ending October 2026 First-quarter operating income: ¥235 million / Year on year against the same period last year +¥49 million, Item Other cost of sales / 3Q of the fiscal year ending October 2026 ¥45 million / Year on year against the same period last year +JPY 7 million, Item SG&A personnel expenses / 3Q of the fiscal year ending October 2026 ¥69 million / Year on year against the same period last year -¥19 million, Item Other selling, general and administrative expenses / 3Q of the fiscal year ending October 2026 ¥95 million / Year on year against the same period last year +¥3 million |
| Key KPIs | 397 Engagements, 57 Engagements, 134 Engagements, 695 Engagements, 40 People |
| Unit price and quantity metrics | The disclosure states that transaction fees increased and that there were 57 completed transactions. Quantitative breakdown of fees and volume: Not disclosed |
| Number of stores and locations | Established a Nagoya office. Number of offices and openings and closures during the period: Not disclosed |
| Number of employees | The disclosure provides trends for 40 advisors, 5 administrative staff, and 45 employees in total. The Company plans to continue strengthening recruitment. |
| Medium-term management plan targets | Number of advisory contracts 1,800 Engagements / Deals closed 600 transactions |
| Market Size / Share | 50.1 %, 7 over 10,000 companies, 3 Over 10,000 companies per year |
| New initiatives | Business alliance with WOOOLY株式会社, Establishment of the Industry Strategy Department, Introduction of an AI long-list creation system and overhaul of its analytical logic, Introduction of CRM and SFA systems, Strengthening of food-service M&A, dental M&A, and Type B employment support M&A, Establishment of a Nagoya office, Regional revitalization business through a business alliance with Japan Asia Investment Group and the use of a fund scheme |
Items this document does not state (12)
Gross Profit MarginOperating profit marginSegment resultsAssumptions 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.Profit margins improved due to higher transaction fees, stronger buyer-search capabilities, and rigorous cost management. Controls on referral fees, stricter fixed-cost management, and improved operational efficiency also contributed to the improvement in profit.
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.