Financial Results Presentation for the Third Quarter of the Fiscal Year Ending August 2026 | Caster Co.Ltd. (9331) timely disclosure

Worth reading

57In focus

0–100. This measures how worthwhile something is to read, not how good or bad the company is.

Direction

Mixed performance

Direction inferred from the company’s description.

Scale

814

million yen

Wording

Conditional

How definitive the wording is.

Contents of this document

Earnings presentationFY ending August 2026, third quarter11 items taken from the company’s own explanation

Financial Results Figures (The key points of this material are explained below)

Net Sales3,359 million yen-2.6%

Operating profit35 million yen

Selling, general and administrative expenses1,263 million yen

Gross Profit Margin

Rate38.7%

Year-on-year change (points)Improved by 2.0 percentage points (from 36.7% to 38.7%)

Operating profit margin

Rate1.0%

Year-on-year change (points)Improved by 11.5 percentage points (from negative 10.5% to 1.0%)

Results for the three months of the current quarter

Net Sales

1,109 million yen

Year on year against the same period last year-4.1%

Operating profit

10 million yen

Gross profit

425 million yen

Selling, general and administrative expenses

414 million yen

Full-year earnings forecast

Net Sales

4,416 million yen

Operating profit

10 million yen

Ordinary income

1 million yen

Profit attributable to owners of the parent

-26 million 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。76.1% (consolidated revenue)

What the company explained in this material

Breakdown of Factors Affecting the ChangeReasons cited by the Company for the change in the figures.

Decrease in revenue
Decrease in cost of sales120 million yen
Decrease in SG&A expenses365 million yen

New initiatives

Transition from the online assistant CASTER BIZ series to the AI assistant CASTER NEO series
Launch of CASTER NEO Accounting
Launch of CASTER NEO EC support
Launch of CASTER NEO Assistant
Transition to a hybrid BPaaS model combining AI and human services
Strengthening collaboration with sales agents, referral partners and alliance partners
Development of the AI reskilling training business

Key KPIsA metric the company considers important as a management benchmark.

Number of active client companies964 companies
Year on year against the same period last yearDown from 975 companies at the end of the same quarter of the previous fiscal year
ARPU (average revenue per customer)¥28.9 10,000
Year on year against the same period last yearDown from ¥290,000 in the same quarter of the previous fiscal year
Theoretical productivity through AI assistants1.7 times

Unit price and quantity metricsThese figures show sales broken down by price and volume.

Number of active client companies964 companies
ARPU (average revenue per customer)¥28.9 10,000

Segment results

BPaaS business
Net Sales2,566 million yen (YoY -1.2%)
Operating profit630 million yen (YoY +38.4%)
HR Business
Net Sales523 million yen (YoY -9.6%)
Operating profit59 million yen (YoY -26.9%)
AI Tech business
Net Sales269 million yen (YoY -0.8%)
Operating profit37 million yen

Medium-term management plan targets

Previous planThe medium-term management plan, whose final fiscal year was the fiscal year ending August 2028, was withdrawn

2030 targetAI-related businesses to account for at least 50% of company-wide revenue

Financial targets

Equity ratio

Actual (at the end of the third quarter of the fiscal year ending August 2026)34.1 %

Risk amount incorporated into the outlookThe amount representing the range of variation the company expects in its forecast.

94 million yen

DetailsPotential receipt of subsidies associated with AI reskilling training for all employees. Not included in the earnings forecasts because the timing of the grant decision and receipt has not been determined.

Market Size / Share

Market size and share: not disclosed. For reference, the materials include a forecast that the working-age population will decline by approximately 940,000 people by 2040.

Number of stores and locations

Number at period-end4 Location

Number of employees

Number of Employees777 people

Reference dateEnd of May 2026

Contents of this document
Item	Details
Document type	Earnings presentation
Fiscal Period Covered	FY ending August 2026, third quarter
Net Sales	3,359 million yen (YoY -2.6%)
Operating profit	35 million yen
Gross Profit Margin	Rate 38.7% / Year-on-year change (points) Improved by 2.0 percentage points (from 36.7% to 38.7%)
Operating profit margin	Rate 1.0% / Year-on-year change (points) Improved by 11.5 percentage points (from negative 10.5% to 1.0%)
Selling, general and administrative expenses	1,263 million yen
Results for the three months of the current quarter	Net Sales 1,109 million yen / Operating profit 10 million yen / Gross profit 425 million yen / Selling, general and administrative expenses 414 million yen
Full-year earnings forecast	Net Sales 4,416 million yen / Operating profit 10 million yen / Ordinary income 1 million yen / Profit attributable to owners of the parent -26 million yen
Progress against full-year forecast	76.1% (consolidated revenue)
Segment results	Segment BPaaS business / Net Sales 2,566 million yen (YoY -1.2%) / Operating profit 630 million yen (YoY +38.4%), Segment HR Business / Net Sales 523 million yen (YoY -9.6%) / Operating profit 59 million yen (YoY -26.9%), Segment AI Tech business / Net Sales 269 million yen (YoY -0.8%) / Operating profit 37 million yen
Breakdown of Factors Affecting the Change	Factors Decrease in revenue / Amount Not disclosed, Factors Decrease in cost of sales / Amount 120 million yen, Factors Decrease in SG&A expenses / Amount 365 million yen
Key KPIs	Indicator name Number of active client companies / Value 964 companies / Year on year against the same period last year Down from 975 companies at the end of the same quarter of the previous fiscal year, Indicator name ARPU (average revenue per customer) / Value ¥28.9 10,000 / Year on year against the same period last year Down from ¥290,000 in the same quarter of the previous fiscal year, Indicator name Theoretical productivity through AI assistants / Value 1.7 times / Year on year against the same period last year Not disclosed
Unit price and quantity metrics	Indicator name Number of active client companies / Value 964 companies, Indicator name ARPU (average revenue per customer) / Value ¥28.9 10,000
Number of stores and locations	Number at period-end 4 Location / Number of store openings and closures during the period Not disclosed
Number of employees	Number of Employees 777 people / Reference date End of May 2026 / Changes during the period and hiring plan Not disclosed
Risk amount incorporated into the outlook	Amount 94 million yen / Details Potential receipt of subsidies associated with AI reskilling training for all employees. Not included in the earnings forecasts because the timing of the grant decision and receipt has not been determined.
Medium-term management plan targets	Previous plan The medium-term management plan, whose final fiscal year was the fiscal year ending August 2028, was withdrawn / New targets Not disclosed / 2030 target AI-related businesses to account for at least 50% of company-wide revenue
Financial targets	Equity ratio Value 34.1 % / Category Actual (at the end of the third quarter of the fiscal year ending August 2026)
Market Size / Share	Market size and share: not disclosed. For reference, the materials include a forecast that the working-age population will decline by approximately 940,000 people by 2040.
New initiatives	Transition from the online assistant CASTER BIZ series to the AI assistant CASTER NEO series, Launch of CASTER NEO Accounting, Launch of CASTER NEO EC support, Launch of CASTER NEO Assistant, Transition to a hybrid BPaaS model combining AI and human services, Strengthening collaboration with sales agents, referral partners and alliance partners, Development of the AI reskilling training business

Items this document does not state (10)

Ordinary incomeNet incomeSelf-assessment against the planAssumptions Underlying the Business OutlookAnnual 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.

The increase in the number of active client companies in the BPaaS business was delayed, ARPU declined, and full-scale revenue generation from AI training in the AI Tech business was pushed back to the following fiscal year and beyond. In addition, the transition to the CASTER NEO business model resulted in significantly different assumptions and growth processes from those underlying the previous medium-term management plan, making it difficult to maintain consistency.

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.