Results for this period
First quarter1 January 2026–31 March 2026ConsolidatedJapanese GAAPThe 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. The dotted outline is the full-year forecast and the band inside it is the result for this period. The progress rate is the result divided by the forecast.
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.
The timing of revenue recognition for large-scale projects, growth in new services that generate revenue over a short period, lower personnel expenses and temporary staffing costs, foreign exchange gains resulting from the weaker yen, and a decrease in business-structure improvement expenses and other costs incurred in the previous year.
No applicable matters
| Item | Details |
|---|---|
| Fiscal Period Classification | First quarter |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 1 January 2026–31 March 2026 |
| Net Sales | ¥798 million (YoY -1.6%) |
| Operating profit | ¥19 million |
| Ordinary income | ¥25 million |
| Profit attributable to owners of the parent | ¥6 million |
| Net income per share | ¥2.72 |
| Equity ratio | End of the current fiscal period 72.1 / End of previous period 71.1 |
| Total assets | ¥4,342 million |
| Net assets | ¥3,132 million |
| Full-year earnings forecast | Net Sales ¥3,500 million (YoY -0.1%) / Operating profit ¥200 million (YoY -5.6%) / Ordinary income ¥202 million (YoY -0.1%) / Net income ¥125 million (YoY +27.0%) |
| Revision to Earnings Forecast | No |
| Annual Dividend Forecast | ¥20 → ¥20（0.0%） |
| Depreciation and amortization | ¥23,611 thousand |
| Breakdown of extraordinary income (loss) | Extraordinary income No / Extraordinary loss Loss on Disposal of Fixed Assets ¥300 thousand |
| Disclosure regarding the going concern assumption | No applicable matters |
| Change in accounting policy | Changes due to revisions to standards No / Other changes No / Change in accounting estimate No / Restatement No |
| Changes in the scope of consolidation | New No / Excluded No / Company name Not disclosed |
| Material subsequent events | At a meeting of the Board of Directors held on 20 April 2026, the company resolved to issue 20,930 common shares as restricted stock compensation. The payment date is 19 May 2026, and the total issue amount is ¥25,995,060. |
| Availability of Supplementary Financial Results Materials | Yes |
| Availability of Financial Results Briefing | Whether applicable No / Subject person None |
| Issued Shares at Period-End | 2,366,722 |
| Treasury Shares at Period-End | 3,376 |
| Factors Behind Changes in Business Performance | The timing of revenue recognition for large-scale projects, growth in new services that generate revenue over a short period, lower personnel expenses and temporary staffing costs, foreign exchange gains resulting from the weaker yen, and a decrease in business-structure improvement expenses and other costs incurred in the previous year. |
Items this document does not state (12)
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.Revenue from large-scale projects was not recognized until the second half of the fiscal year or later, while services that generate revenue over a short period, including ICT, transition coaching and AI coaching, grew. Factors contributing to the improvement in earnings included lower personnel expenses resulting from restrained hiring in the previous fiscal year, lower personnel expenses and temporary staffing costs due to improved operating efficiency, foreign exchange gains resulting from the weaker yen, and a decrease in business-structure improvement expenses and other costs incurred in the previous year.