Worth reading
72In focus
Scored from 5 of 6 sectionsDirection
Deterioration
Direction inferred from the company’s description.Scale
-202
¥ million (versus the initial net sales forecast)Wording
Conditional
How definitive the wording is.Contents of this document
Presentation materials for financial resultsQ3 FY20267 items taken from the company’s own explanation
Financial Results Figures (The key points of this material are explained below)
Net Sales¥1,205 million+3.3%
Operating profit¥-18 million
Ordinary income¥-19 million
Net income¥-25 million
Selling, general and administrative expenses¥654 million
Results for the three months of the current quarter
Net Sales¥235 million (standalone Q3)
Full-year earnings forecast
Net Sales
¥1,647 million
Cost of sales
¥775 million
Gross profit
¥871 million
Selling, general and administrative expenses
¥887 million
Operating profit
¥-16 million
Ordinary income
¥-17 million
Net income for the current fiscal year
¥-21 million
What the company explained in this material
Self-assessment against the planThe company's self-assessment against its own plan.
Q3 results have been tracking below planBreakdown of Factors Affecting the ChangeReasons cited by the Company for the change in the figures.
Net SalesLoss of a large project, the effects of the Corporate Branding team, and strengthened sales efforts in the Recruiting area
Cost of salesHigher outsourcing costs due to the larger scale of projects (+¥59 million)
Extraordinary income¥16 million gain on reversal of asset retirement obligations
Extraordinary loss¥14 million impairment loss on fixtures and equipment at the head office building
New initiatives
- Launch of AIO and LLMO optimization services targeting generative AI search
- Introduction and expansion of an ongoing shareholder benefit program
Key KPIsA metric the company considers important as a management benchmark.
- Order value¥1,249 million
- Number of customers with annual orders of at least ¥10 million19 companiesYear on year against the same period last yearDecreased in Q3
- Number of new customers73 companiesYear on year against the same period last yearDecreased in Q3
- Repeat-purchase rateApproximately 70%
Segment results
Single segment. Revenue by business area was ¥371 million for Corporate Communications, ¥89 million for Product & Service Marketing, ¥276 million for Internal Branding, and ¥467 million for Recruiting. Year on year, Corporate Communications increased, Product & Service Marketing was broadly in line with plan, Internal Branding declined, and Recruiting increased 16.2%.Orders received and order backlog
Orders received¥1,249 million
Order backlogDescribed only as having accumulated; amount not disclosed
Number of employees
Number of Employees141 People
As ofEnd of September 2025
| Item | Details |
|---|---|
| Document type | Presentation materials for financial results |
| Fiscal Period Covered | Q3 FY2026 |
| Net Sales | ¥1,205 million (YoY +3.3%) |
| Operating profit | ¥-18 million |
| Ordinary income | ¥-19 million |
| Net income | ¥-25 million |
| Selling, general and administrative expenses | ¥654 million |
| Results for the three months of the current quarter | Net Sales ¥235 million (standalone Q3) / Operating profit Not disclosed |
| Full-year earnings forecast | Net Sales ¥1,647 million / Cost of sales ¥775 million / Gross profit ¥871 million / Selling, general and administrative expenses ¥887 million / Operating profit ¥-16 million / Ordinary income ¥-17 million / Net income for the current fiscal year ¥-21 million |
| Self-assessment against the plan | Q3 results have been tracking below plan |
| Segment results | Single segment. Revenue by business area was ¥371 million for Corporate Communications, ¥89 million for Product & Service Marketing, ¥276 million for Internal Branding, and ¥467 million for Recruiting. Year on year, Corporate Communications increased, Product & Service Marketing was broadly in line with plan, Internal Branding declined, and Recruiting increased 16.2%. |
| Breakdown of Factors Affecting the Change | Net Sales Loss of a large project, the effects of the Corporate Branding team, and strengthened sales efforts in the Recruiting area / Cost of sales Higher outsourcing costs due to the larger scale of projects (+¥59 million) / Extraordinary income ¥16 million gain on reversal of asset retirement obligations / Extraordinary loss ¥14 million impairment loss on fixtures and equipment at the head office building |
| Key KPIs | Indicator name Order value / Value ¥1,249 million / Year on year against the same period last year Not disclosed, Indicator name Number of customers with annual orders of at least ¥10 million / Value 19 companies / Year on year against the same period last year Decreased in Q3, Indicator name Number of new customers / Value 73 companies / Year on year against the same period last year Decreased in Q3, Indicator name Repeat-purchase rate / Value Approximately 70% / Year on year against the same period last year Not disclosed |
| Number of employees | Number of Employees 141 People / As of End of September 2025 |
| Orders received and order backlog | Orders received ¥1,249 million / Order backlog Described only as having accumulated; amount not disclosed |
| New initiatives | Launch of AIO and LLMO optimization services targeting generative AI search, Introduction and expansion of an ongoing shareholder benefit program |
Items this document does not state (15)
Gross Profit MarginOperating profit marginProgress against full-year forecastUnit price and quantity metricsNumber of stores and locationsAssumptions Underlying the Business OutlookRisk amount incorporated into the outlookMedium-term management plan targetsFinancial targetsAnnual DividendPayout ratioAcquisition of treasury sharesCapital expendituresMarket Size / ShareKey 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.In addition to the shortfall in net sales resulting from the loss of a large project, the cost ratio deteriorated as outsourcing costs increased with the larger scale of projects. The company stated that it will focus on projects scheduled to close within the current fiscal year.
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.