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Earnings presentation9331Caster Co.Ltd.Information and Communications, Services and Others

Earnings Briefing Materials for the Second Quarter (Interim Period) of the Fiscal Year Ending August 2026

In the first half, revenue decreased 1.8% year on year, but operating income turned to a profit of ¥24 million from a loss of ¥273 million in the prior-year period, driven by an improved gross margin and significant reductions in selling, general and administrative expenses. The full-year forecast remains unchanged, while the company continues to develop new AI-related services and expand existing services.

Worth reading
76Important
Scored from 5 of 6 sections
Direction
Mixed performance
Direction inferred from the company’s description.
Scale
297
¥ million (year-on-year improvement in operating income)
Wording
Avoiding a definitive answer
How definitive the wording is.

Contents of this document

Earnings presentationFY2026/08 Second Quarter (Interim Period)10 items taken from the company’s own explanation
Financial Results Figures (The key points of this material are explained below)
Net Sales¥2,249 million-1.8%
Operating profit¥24 million
Ordinary income¥20 million
Net income¥-22 million
Selling, general and administrative expenses¥848 million
Gross Profit Margin
Rate38.8%
Year-on-year change (points)Improved by 1.5 percentage points from 37.3% in the prior-year period
Operating profit margin
Rate1.1%
Year-on-year change (points)Improved by 13.1 percentage points from -12.0% in the prior-year period
Results for the three months of the current quarter
Net Sales
¥1,121 million-0.4%
Operating profit
¥4 million
Gross profit
¥439 million
Gross Profit Margin39.2%
Selling, general and administrative expenses
¥434 million
Operating profit margin0.4%
Full-year earnings forecast
Net Sales
¥5,231 million
Operating profit
¥10 million
Ordinary income
¥1 million
Profit attributable to owners of the parent
¥-26 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。Revenue: 43.0% (cumulative results for the second quarter of the fiscal year ending August 2026)
What the company explained in this material
Self-assessment against the planThe company's self-assessment against its own plan.
Aiming to achieve the full-year plan
Breakdown of Factors Affecting the ChangeReasons cited by the Company for the change in the figures.
  • Decrease in revenue¥-41 million
  • Decrease in cost of sales¥60 million
  • Decrease in SG&A expenses¥278 million
New initiatives
  • Launch of recruitment for closed beta testers of the new online assistant, “Pig out”
  • Scheduled launch in May 2026 of “AI Employees,” a new service featuring autonomous AI agents
  • Expansion of AI technology into existing services, including “NEO assistant”
  • AI reskilling training for all employees
  • Implementation of “Claude Cowork Finance AI”
  • Launch of dedicated plans for medical corporations and nursing care providers
  • Global recruitment plan for CASTER BIZ recruiting
Key KPIsA metric the company considers important as a management benchmark.
  • Number of active companies using the BPaaS business975 companies
  • ARPU for the BPaaS business (average revenue per customer)¥29.1 10,000
Unit price and quantity metricsThese figures show sales broken down by price and volume.
  • Number of active client companies975 companies
  • ARPU (average revenue per customer)¥29.1 10,000
Segment results
Companywide
Net Sales
¥2,249 million-1.8%
Operating profit
¥24 million
BPaaS business
Net Sales
¥1,716 million-0.6%
Operating profit
¥430 million+42.8%
HR Business
Net Sales
¥352 million-7.8%
Operating profit
¥41 million-20.2%
AI Tech business
Net Sales
¥180 million-0.9%
Operating profit
¥73 million
Consolidated adjustments
Net Sales
¥-156 million
Operating profit
¥-521 million
Financial targets
Equity ratio
36.5 %
As ofEnd of February 2026
Risk amount incorporated into the outlookThe amount representing the range of variation the company expects in its forecast.
¥94 million
DetailsPotential receipt of subsidies related to AI reskilling training for all employees (up to ¥94 million)
Number of stores and locations
4 locations. Number of openings and closures during the period: Not disclosed
Number of employees
Number of Employees790 people
As ofEnd of February 2026
Contents of this document
ItemDetails
Document typeEarnings presentation
Fiscal Period CoveredFY2026/08 Second Quarter (Interim Period)
Net Sales¥2,249 million (YoY -1.8%)
Operating profit¥24 million
Ordinary income¥20 million
Net income¥-22 million
Gross Profit MarginRate 38.8% / Year-on-year change (points) Improved by 1.5 percentage points from 37.3% in the prior-year period
Operating profit marginRate 1.1% / Year-on-year change (points) Improved by 13.1 percentage points from -12.0% in the prior-year period
Selling, general and administrative expenses¥848 million
Results for the three months of the current quarterNet Sales ¥1,121 million (YoY -0.4%) / Operating profit ¥4 million / Gross profit ¥439 million / Gross Profit Margin 39.2% / Selling, general and administrative expenses ¥434 million / Operating profit margin 0.4%
Full-year earnings forecastNet Sales ¥5,231 million / Operating profit ¥10 million / Ordinary income ¥1 million / Profit attributable to owners of the parent ¥-26 million
Progress against full-year forecastRevenue: 43.0% (cumulative results for the second quarter of the fiscal year ending August 2026)
Self-assessment against the planAiming to achieve the full-year plan
Segment resultsCompanywide Net Sales ¥2,249 million (YoY -1.8%) / Operating profit ¥24 million / BPaaS business Net Sales ¥1,716 million (YoY -0.6%) / Operating profit ¥430 million (YoY +42.8%) / HR Business Net Sales ¥352 million (YoY -7.8%) / Operating profit ¥41 million (YoY -20.2%) / AI Tech business Net Sales ¥180 million (YoY -0.9%) / Operating profit ¥73 million / Consolidated adjustments Net Sales ¥-156 million / Operating profit ¥-521 million
Breakdown of Factors Affecting the ChangeFactors Decrease in revenue / Amount ¥-41 million, Factors Decrease in cost of sales / Amount ¥60 million, Factors Decrease in SG&A expenses / Amount ¥278 million
Key KPIsIndicator name Number of active companies using the BPaaS business / Value 975 companies / Year on year against the same period last year Not disclosed, Indicator name ARPU for the BPaaS business (average revenue per customer) / Value ¥29.1 10,000 / Year on year against the same period last year Not disclosed
Unit price and quantity metricsIndicator name Number of active client companies / Value 975 companies, Indicator name ARPU (average revenue per customer) / Value ¥29.1 10,000
Number of stores and locations4 locations. Number of openings and closures during the period: Not disclosed
Number of employeesNumber of Employees 790 people / As of End of February 2026
Risk amount incorporated into the outlookAmount ¥94 million / Details Potential receipt of subsidies related to AI reskilling training for all employees (up to ¥94 million)
Financial targetsEquity ratio 36.5 %
New initiativesLaunch of recruitment for closed beta testers of the new online assistant, “Pig out”, Scheduled launch in May 2026 of “AI Employees,” a new service featuring autonomous AI agents, Expansion of AI technology into existing services, including “NEO assistant”, AI reskilling training for all employees, Implementation of “Claude Cowork Finance AI”, Launch of dedicated plans for medical corporations and nursing care providers, Global recruitment plan for CASTER BIZ recruiting
Items this document does not state (9)
Assumptions Underlying the Business OutlookMedium-term management plan targetsAnnual DividendPayout ratioAcquisition of treasury sharesCapital expendituresOrders received and order backlogMarket 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.

The company explained that the factors improving operating income included a ¥41 million decline in revenue, offset by reductions of ¥60 million in cost of sales and ¥278 million in selling, general and administrative expenses. It also said that continued improvement in the gross margin, further reductions in selling, general and administrative expenses, and higher productivity contributed to the improvement in the operating margin.

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.
Earnings Briefing Materials for the Second Quarter (Interim Period) of the Fiscal Year Ending August 2026 | Caster Co.Ltd. (9331) timely disclosure | Komori