Worth reading
54Recurring
0–100. This measures how worthwhile something is to read, not how good or bad the company is.Direction
Improvement
Direction inferred from the company’s description.Scale
35.8
% (year-on-year change in revenue)Wording
Conditional
How definitive the wording is.Results for this period
Third quarter1 January 2026 to 30 September 2026ConsolidatedIFRSNet Sales98,311US$ thousands (¥15,467 million)Year on year +35.8%
Operating profit6,430US$ thousands (¥1,012 million)Year on year +35.0%
Ordinary income6,091US$ thousands (¥958 million, profit before tax for the quarter)Year on year +46.3%
Net income attributable to owners of the parent3,717US$ thousands (¥585 million, profit for the quarter attributable to owners of the parent)Year on year +84.8%
The 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.
Net income per share¥26.17 (basic)
Financial position at period-end
Total assets148,261US$ thousands (¥23,326 million)
of which net assets 80,909 US$ thousands (¥23,326 million)Equity ratio 53.6%vs. prior year-end -3.2pt
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.
Cash flows from operating activities-1,954 US$ thousands (△¥307 million)
Cash flows from investing activities1,659 US$ thousands (¥261 million)
Cash flows from financing activities-17,574 US$ thousands (△¥2,765 million)
Cash and cash equivalents at end of period18,895 US$ thousands (¥2,973 million)
Segment revenue
Management Services business37,56338.2%+21.8%
Professional Solutions business36,06436.7%+156.6%
Pet Care area15,17915.4%+0.5%
Strategic Investment area9,5059.7%-23.4%
Segment profit
Management Services business5,80255.9%+37.2%
Professional Solutions business9369.0%-65.4%
Pet Care area1,46614.1%+77.5%
Strategic Investment area2,17521.0%+130.4%
Regional sales
Japan15,705
Southeast Asia10,102
Greater China4,373
India9,363
Europe1,134
North America1,279
Elimination of intersegment transactions-4,393
Outlook and shareholder returns
Full-year earnings forecast
Net Sales129,412 US$ thousands (¥20,360 million) (YoY +22.4%)
Operating profit8,537 US$ thousands (¥1,343 million) (YoY +7.5%)
Ordinary income8,451 US$ thousands (¥1,330 million, profit before tax for the year) (YoY +17.0%)
Net income5,458 US$ thousands (¥859 million, profit for the year attributable to owners of the parent) (YoY +36.4%)
Annual Dividend Forecast0.09 US dollars (actual dividend for the previous fiscal year: $0.09; forecast dividend for the current fiscal year: $0.12) → 0.12 US dollars (actual dividend for the previous fiscal year: $0.09; forecast dividend for the current fiscal year: $0.12)（+33.3%）
Factors Behind Changes in Business Performance
Project wins remained solid in the core Management Services business. In the Professional Solutions business, the Operations Transformation area generated new revenue, while one-time costs related to improving profitability were recognized. Hospital operations remained solid in the Pet Care area, while the Strategic Investments area recognized a one-time gain from the sale of shares in an investee company.
Disclosure regarding the going concern assumption
None
Change in accounting policy
基準改正に伴う変更 Noそれ以外の変更 No見積りの変更 No修正再表示 Not disclosed
Changes in the scope of consolidationNo material changes. The number and names of companies added to or removed from the scope of consolidation during the period were not disclosed.
Depreciation and amortization3,718 US$ thousands (¥585 million)
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingYes (for institutional investors, media representatives and individual investors)
Issued Shares at Period-End22,349,092 shares
Treasury Shares at Period-End- shares (0 shares)
| Item | Details |
|---|---|
| Fiscal Period Classification | Third quarter |
| Accounting standards | IFRS |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 1 January 2026 to 30 September 2026 |
| Net Sales | 98,311 US$ thousands (¥15,467 million) (YoY +35.8%) |
| Operating profit | 6,430 US$ thousands (¥1,012 million) (YoY +35.0%) |
| Ordinary income | 6,091 US$ thousands (¥958 million, profit before tax for the quarter) (YoY +46.3%) |
| Profit attributable to owners of the parent | 3,717 US$ thousands (¥585 million, profit for the quarter attributable to owners of the parent) (YoY +84.8%) |
| Net income per share | ¥26.17 (basic) |
| Equity ratio | End of the current fiscal period 53.6% / End of previous period 56.8% |
| Total assets | 148,261 US$ thousands (¥23,326 million) |
| Net assets | 80,909 US$ thousands (¥12,729 million) |
| Cash flows from operating activities | -1,954 US$ thousands (△¥307 million) |
| Cash flows from investing activities | 1,659 US$ thousands (¥261 million) |
| Cash flows from financing activities | -17,574 US$ thousands (△¥2,765 million) |
| Cash and cash equivalents at end of period | 18,895 US$ thousands (¥2,973 million) |
| Full-year earnings forecast | Net Sales 129,412 US$ thousands (¥20,360 million) (YoY +22.4%) / Operating profit 8,537 US$ thousands (¥1,343 million) (YoY +7.5%) / Ordinary income 8,451 US$ thousands (¥1,330 million, profit before tax for the year) (YoY +17.0%) / Net income 5,458 US$ thousands (¥859 million, profit for the year attributable to owners of the parent) (YoY +36.4%) |
| Annual Dividend Forecast | 0.09 US dollars (actual dividend for the previous fiscal year: $0.09; forecast dividend for the current fiscal year: $0.12) → 0.12 US dollars (actual dividend for the previous fiscal year: $0.09; forecast dividend for the current fiscal year: $0.12)（+33.3%） |
| Segment revenue | Management Services business 37,563 US$ thousands (external revenue) (YoY +21.8%) / Professional Solutions business 36,064 US$ thousands (external revenue) (YoY +156.6%) / Pet Care area 15,179 US$ thousands (external revenue) (YoY +0.5%) / Strategic Investment area 9,505 US$ thousands (external revenue) (YoY -23.4%) |
| Segment profit | Management Services business 5,802 Thousand US dollars (YoY +37.2%) / Professional Solutions business 936 Thousand US dollars (YoY -65.4%) / Pet Care area 1,466 Thousand US dollars (YoY +77.5%) / Strategic Investment area 2,175 Thousand US dollars (YoY +130.4%) |
| Regional sales | Japan 15,705 US$ thousands (¥2,471 million) / Southeast Asia 10,102 US$ thousands (¥1,589 million) / Greater China 4,373 US$ thousands (¥688 million) / India 9,363 US$ thousands (¥1,473 million) / Europe 1,134 US$ thousands (¥178 million) / North America 1,279 US$ thousands (¥201 million) / Elimination of intersegment transactions -4,393 US$ thousands (△¥691 million) |
| Depreciation and amortization | 3,718 US$ thousands (¥585 million) |
| Disclosure regarding the going concern assumption | None |
| Change in accounting policy | Changes due to revisions to standards No / Other changes No / Change in accounting estimate No / Restatement Not disclosed |
| Changes in the scope of consolidation | No material changes. The number and names of companies added to or removed from the scope of consolidation during the period were not disclosed. |
| Availability of Supplementary Financial Results Materials | Yes |
| Availability of Financial Results Briefing | Yes (for institutional investors, media representatives and individual investors) |
| Issued Shares at Period-End | 22,349,092 shares |
| Treasury Shares at Period-End | - shares (0 shares) |
| Factors Behind Changes in Business Performance | Project wins remained solid in the core Management Services business. In the Professional Solutions business, the Operations Transformation area generated new revenue, while one-time costs related to improving profitability were recognized. Hospital operations remained solid in the Pet Care area, while the Strategic Investments area recognized a one-time gain from the sale of shares in an investee company. |
Items this document does not state (8)
Operating MarginRevision to Earnings ForecastPayout ratioShareholder Return PolicyOrders received and order backlogImpairment lossBreakdown of extraordinary income (loss)Material subsequent events
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.Performance in the core Management Services business remained solid. The company also cited steady project wins, new revenue from the Operations Transformation area, and solid operations in the Pet Care area.
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.
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