Results for this period
Interim period (second quarter)1 January 2026–30 June 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.
Stacked from zero: upward is an increase in cash, downward a decrease (in ¥ thousand).The net change represented by the dotted line is the total of three items, calculated from figures provided by the company.
Orders received increased approximately 10% year on year as a result of focusing on proposal activities for long-term organizational development projects originating with executives, including the management and directors of large companies, as a new sales strategy. Net sales decreased because short-term recognition services, including the AI coaching service “CoachAmit,” expanded, while sales recognition was affected by sluggish orders received in the previous year and the timing of revenue recognition for large projects. Operating profit decreased despite lower personnel expenses, due to higher costs related to preparations for organizational restructuring and the expansion of shareholder benefits. Ordinary profit increased due to foreign exchange gains resulting from the weaker yen, higher interest income, and lower non-operating expenses.
None. The notes regarding the going concern assumption state, “There are no applicable matters.”
| Item | Details |
|---|---|
| Fiscal Period Classification | Interim period (second quarter) |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 1 January 2026–30 June 2026 |
| Net Sales | ¥1,612 million (YoY -2.1%) |
| Operating profit | ¥16 million (YoY -57.7%) |
| Ordinary income | ¥24 million (YoY +21.0%) |
| Profit attributable to owners of the parent | ¥-4 million |
| Net income per share | ¥(1.80) |
| Equity ratio | End of the current fiscal period 70.9% / End of previous period 71.1% |
| Total assets | ¥4,448 million |
| Net assets | ¥3,153 million |
| Cash flows from operating activities | ¥56,521 thousand |
| Cash flows from investing activities | ¥-39,966 thousand |
| Cash flows from financing activities | ¥-47,247 thousand |
| Cash and cash equivalents at end of period | ¥3,400,317 thousand |
| 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%) / Profit attributable to owners of the parent ¥125 million (YoY +27.0%) |
| Revision to Earnings Forecast | No revision |
| Annual Dividend Forecast | ¥20 → ¥20（0.0%） |
| Depreciation and amortization | ¥64,403 thousand |
| Breakdown of extraordinary income (loss) | Extraordinary income No / Extraordinary loss Loss on Disposal of Fixed Assets ¥315 thousand, Business structure improvement costs ¥3,909 thousand, Total extraordinary loss ¥4,224 thousand |
| Disclosure regarding the going concern assumption | None. The notes regarding the going concern assumption state, “There are no applicable matters.” |
| Change in accounting policy | Changes due to revisions to standards No / Other changes No / Change in accounting estimate Yes / Restatement No |
| Changes in the scope of consolidation | New Number of companies 0 / Company name None / Excluded Number of companies 0 / Company name None |
| Material subsequent events | On 1 July 2026, 株式会社コーチ・エィ準備会社1 and 株式会社コーチ・エィ準備会社2 were established. The purpose is to transition to a holding company structure, establish a sales structure by customer segment, develop human resources, and optimize management control and capital allocation. |
| Availability of Supplementary Financial Results Materials | Yes |
| Availability of Financial Results Briefing | Whether applicable No / Subject person Not disclosed |
| Issued Shares at Period-End | 2,387,652 Shares |
| Treasury Shares at Period-End | 3,376 Shares |
| Factors Behind Changes in Business Performance | Orders received increased approximately 10% year on year as a result of focusing on proposal activities for long-term organizational development projects originating with executives, including the management and directors of large companies, as a new sales strategy. Net sales decreased because short-term recognition services, including the AI coaching service “CoachAmit,” expanded, while sales recognition was affected by sluggish orders received in the previous year and the timing of revenue recognition for large projects. Operating profit decreased despite lower personnel expenses, due to higher costs related to preparations for organizational restructuring and the expansion of shareholder benefits. Ordinary profit increased due to foreign exchange gains resulting from the weaker yen, higher interest income, and lower non-operating expenses. |
Items this document does not state (8)
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.Net sales decreased because orders received in the same period of the previous year were sluggish and revenue from large projects received during the interim period will be recognized from the second half onward. Operating profit decreased because selling, general and administrative expenses increased due to higher costs related to preparations for organizational restructuring and the expansion of shareholder benefits, despite a decrease in personnel expenses resulting from the development of incumbent coaches and restraint in new hiring. Ordinary profit increased due to foreign exchange gains resulting from the weaker yen, higher interest income, and lower non-operating expenses.