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Financial results presentation9331Caster Co.Ltd.Information and Communications, Services and Others

Financial Results Briefing Materials for the Fiscal Year Ended August 2026

Although revenue declined in the fiscal year ended August 2026, the company returned to operating profitability by significantly reducing selling, general and administrative expenses. In the fiscal year ending August 2027, the company expects to reorganize its business around AI-BPaaS and expand CASTER NEO, while forecasting operating profit of only ¥10 million.

Worth reading
61In focus
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Direction
Mixed performance
Direction inferred from the company’s description.
Scale
433
¥ million (year-on-year improvement in operating profit)
Wording
Conditional
How definitive the wording is.

Contents of this document

Financial results presentationFiscal year ending August 202612 items taken from the company’s own explanation
Financial Results Figures (The key points of this material are explained below)
Net Sales¥4,453 million-2.9%
Operating profit¥50 million
Ordinary income¥41 million
Net income¥3 million
Gross Profit Margin38.3%
Operating profit margin1.1%
Selling, general and administrative expenses¥1,653 million
Full-year earnings forecast
Net Sales
¥4,468 million
Operating profit
¥10 million
Ordinary income
¥-5 million
Profit attributable to owners of the parent
¥-11 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 Sales100.8% (against the revised forecast for the fiscal year ending August 2026)
Operating profit501.6% (against the revised forecast for the fiscal year ending August 2026)
Ordinary income2,125.7% (against the revised forecast for 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.
In line with expectations against the revised forecast
Breakdown of Factors Affecting the ChangeReasons cited by the Company for the change in the figures.
  • Decrease in revenue-¥134 million
  • Decrease in cost of sales+¥158 million
  • Decrease in SG&A expenses+¥409 million
Assumptions Underlying the Business OutlookThe assumptions used by the company in preparing its forecast.
Policies including improving productivity through the CASTER NEO series, optimizing advertising investments and expanding external sales of AI training have been presented, but numerical assumptions for foreign exchange rates and raw material prices are Not disclosed
New initiatives
  • From the fiscal year ending August 2027, the reporting segments will change to the AI-BPaaS business, HR business, and AI-Tech and Other business
  • Expansion of the CASTER NEO series and 24/7 operation of AI Front
  • Developing in-house FDEs and introducing and expanding the AI utilization tier system
  • Launch of a regional partnership model in Fukuoka and Kitakyushu in cooperation with COMPASS Kokura
Key KPIsA metric the company considers important as a management benchmark.
  • Number of active companies using the BPaaS business939 companies (Q4 of the fiscal year ended August 2026)
    Year on year against the same period last year987 companies in Q4 of the fiscal year ended August 2025
  • ARPU for the BPaaS business¥28.8 10,000
    Year on year against the same period last year¥291,000 in Q4 of the fiscal year ended August 2025
  • Forecast gross margin for the AI-BPaaS business41.2%
    Year on year against the same period last year40.1% in the previous fiscal year
  • Forecast number of active companies for the AI-BPaaS business1,000 companies
    Year on year against the same period last year939 companies in the previous fiscal year
  • Forecast ARPU for the AI-BPaaS business¥28.5 10,000
    Year on year against the same period last year¥291,000 in the previous fiscal year
Unit price and quantity metricsThese figures show sales broken down by price and volume.
  • Number of active client companies939 companies (Q4 of the fiscal year ended August 2026)
  • ARPU (average revenue per customer)¥288,000 (Q4 of the fiscal year ended August 2026)
Segment results
  • BPaaS business
    Net Sales¥3,396 million
    Revenue, year on year-1.7%
    Operating profit¥826 million
    Year-on-year operating profit growth+27.0%
  • HR Business
    Net Sales¥693 million
    Revenue, year on year-9.4%
    Operating profit¥77 million
    Year-on-year operating profit growth-26.7%
  • AI Tech business
    Net Sales¥363 million
    Revenue, year on year-0.5%
    Operating profit¥3 million
  • Consolidated adjustments
    Net Sales¥0 million
    Operating profit-¥857 million
Financial targets
The company reported an equity ratio of 36.1%, but financial targets are Not disclosed
Risk amount incorporated into the outlookThe amount representing the range of variation the company expects in its forecast.
Up to ¥94 million. The possibility of receiving subsidies for AI reskilling training for all employees has not been included in the earnings forecast because the grant decision and timing of receipt have not been determined
Market Size / Share
The market for corporate training services was ¥560.0 billion in fiscal 2023, ¥585.8 billion in fiscal 2024, ¥607.5 billion in fiscal 2025 and is forecast at ¥630.0 billion in fiscal 2026. Market share is Not disclosed
Number of stores and locations
3 locations. The number of openings and closures during the period is Not disclosed
Number of employees
Number of Employees752 employees (as of the end of August 2026, including temporary employees and excluding outsourced service providers)
Contents of this document
ItemDetails
Document typeFinancial results presentation
Fiscal Period CoveredFiscal year ending August 2026
Net Sales¥4,453 million (YoY -2.9%)
Operating profit¥50 million
Ordinary income¥41 million
Net income¥3 million
Gross Profit Margin38.3%
Operating profit margin1.1%
Selling, general and administrative expenses¥1,653 million
Full-year earnings forecastNet Sales ¥4,468 million / Operating profit ¥10 million / Ordinary income ¥-5 million / Profit attributable to owners of the parent ¥-11 million
Progress against full-year forecastNet Sales 100.8% (against the revised forecast for the fiscal year ending August 2026) / Operating profit 501.6% (against the revised forecast for the fiscal year ending August 2026) / Ordinary income 2,125.7% (against the revised forecast for the fiscal year ending August 2026) / Profit attributable to owners of the parent Not disclosed
Self-assessment against the planIn line with expectations against the revised forecast
Segment resultsSegment BPaaS business / Net Sales ¥3,396 million / Revenue, year on year -1.7% / Operating profit ¥826 million / Year-on-year operating profit growth +27.0%, Segment HR Business / Net Sales ¥693 million / Revenue, year on year -9.4% / Operating profit ¥77 million / Year-on-year operating profit growth -26.7%, Segment AI Tech business / Net Sales ¥363 million / Revenue, year on year -0.5% / Operating profit ¥3 million / Year-on-year operating profit growth Not disclosed, Segment Consolidated adjustments / Net Sales ¥0 million / Operating profit -¥857 million / Year on year against the same period last year Not disclosed
Breakdown of Factors Affecting the ChangeFactors Decrease in revenue / Amount -¥134 million, Factors Decrease in cost of sales / Amount +¥158 million, Factors Decrease in SG&A expenses / Amount +¥409 million
Key KPIsIndicator name Number of active companies using the BPaaS business / Value 939 companies (Q4 of the fiscal year ended August 2026) / Year on year against the same period last year 987 companies in Q4 of the fiscal year ended August 2025, Indicator name ARPU for the BPaaS business / Value ¥28.8 10,000 / Year on year against the same period last year ¥291,000 in Q4 of the fiscal year ended August 2025, Indicator name Forecast gross margin for the AI-BPaaS business / Value 41.2% / Year on year against the same period last year 40.1% in the previous fiscal year, Indicator name Forecast number of active companies for the AI-BPaaS business / Value 1,000 companies / Year on year against the same period last year 939 companies in the previous fiscal year, Indicator name Forecast ARPU for the AI-BPaaS business / Value ¥28.5 10,000 / Year on year against the same period last year ¥291,000 in the previous fiscal year
Unit price and quantity metricsIndicator name Number of active client companies / Value 939 companies (Q4 of the fiscal year ended August 2026), Indicator name ARPU (average revenue per customer) / Value ¥288,000 (Q4 of the fiscal year ended August 2026)
Number of stores and locations3 locations. The number of openings and closures during the period is Not disclosed
Number of employeesNumber of Employees 752 employees (as of the end of August 2026, including temporary employees and excluding outsourced service providers) / Change during the period Not disclosed / Hiring plan Not disclosed
Assumptions Underlying the Business OutlookPolicies including improving productivity through the CASTER NEO series, optimizing advertising investments and expanding external sales of AI training have been presented, but numerical assumptions for foreign exchange rates and raw material prices are Not disclosed
Risk amount incorporated into the outlookUp to ¥94 million. The possibility of receiving subsidies for AI reskilling training for all employees has not been included in the earnings forecast because the grant decision and timing of receipt have not been determined
Financial targetsThe company reported an equity ratio of 36.1%, but financial targets are Not disclosed
Market Size / ShareThe market for corporate training services was ¥560.0 billion in fiscal 2023, ¥585.8 billion in fiscal 2024, ¥607.5 billion in fiscal 2025 and is forecast at ¥630.0 billion in fiscal 2026. Market share is Not disclosed
New initiativesFrom the fiscal year ending August 2027, the reporting segments will change to the AI-BPaaS business, HR business, and AI-Tech and Other business, Expansion of the CASTER NEO series and 24/7 operation of AI Front, Developing in-house FDEs and introducing and expanding the AI utilization tier system, Launch of a regional partnership model in Fukuoka and Kitakyushu in cooperation with COMPASS Kokura
Items this document does not state (8)
Results for the three months of the current quarterMedium-term management plan 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.

Although revenue declined, operating profit turned positive as the company reduced selling, general and administrative expenses through improvements in gross margin, lower cost of sales and optimization of advertising investments. In the fiscal year ending August 2027, the company plans to focus on preparing its organization for the expansion of the CASTER NEO business.

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Financial Results Briefing Materials for the Fiscal Year Ended August 2026 | Caster Co.Ltd. (9331) timely disclosure | Komori