Revised forecast
Fiscal year ending September 2026 · Six months and full yearPrevious forecast published 7 November 2025The bar length represents the relative magnitude of change, based on the item that changed the most in this document. The percentage change shown by the dotted line is calculated from the two reported figures because the company did not provide the rate.
For large-scale projects, customers became more cautious in making decisions and preparing for implementation, extending the lead time from order receipt to service launch. As a result, the timing of revenue recognition was spread out or pushed back to the second half or later, or to the following fiscal year. In addition, project wins fell below plan, and upfront investments, including start-up costs for the recruitment business, were made ahead of schedule.
| Item | Details |
|---|---|
| Net Sales | Cumulative second-quarter results 900 / Full year 2,100 → Cumulative second-quarter actual results 740 / Full year 1,600（Cumulative second-quarter results △17.7％ / Full year △23.8％） |
| Operating profit | Cumulative second-quarter results 20 / Full year 300 → Cumulative second-quarter actual results -55 / Full year 20（Cumulative second-quarter results Not disclosed / Full year △93.3％） |
| Ordinary income | Cumulative second-quarter results 20 / Full year 300 → Cumulative second-quarter actual results -54 / Full year 20（Cumulative second-quarter results Not disclosed / Full year △93.3％） |
| Profit attributable to owners of the parent | Cumulative second-quarter results 10 / Full year 200 → Cumulative second-quarter actual results -40 / Full year 5（Cumulative second-quarter results Not disclosed / Full year △97.5％） |
| Net income per share | Cumulative second-quarter results 2.52 / Full year 48.71 → Cumulative second-quarter actual results -10.24 / Full year 1.22 |
| Fiscal Period Covered | Fiscal year ending September 2026 |
| Period Covered | Six months and full year |
| Publication date of previous forecast | 7 November 2025 |
| Previous-period results | Second-quarter results: revenue of ¥965 million, operating profit of ¥88 million, ordinary profit of ¥99 million, interim net income attributable to owners of the parent of ¥62 million, and interim earnings per share of ¥18.97. Full-year results: revenue of ¥2,003 million, operating profit of ¥163 million, ordinary profit of ¥178 million, net income attributable to owners of the parent of ¥123 million, and earnings per share of ¥37.18. |
| Reason for the revision | For large-scale projects, customers became more cautious in making decisions and preparing for implementation, extending the lead time from order receipt to service launch. As a result, the timing of revenue recognition was spread out or pushed back to the second half or later, or to the following fiscal year. In addition, project wins fell below plan, and upfront investments, including start-up costs for the recruitment business, were made ahead of schedule. |
| Dividend forecast revision | No revision (unchanged from the annual dividend of ¥17 announced on 13 February 2026) |
| Consolidated / non-consolidated | Consolidated |
Items this document does not state (1)
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.For large-scale projects, customers became more cautious in making decisions and preparing for implementation, extending the lead time from order receipt to service launch. As a result, revenue recognition was pushed back to the second half or later, or to the following fiscal year. In addition, project wins fell below the initial plan, while upfront investments, including start-up costs for the recruitment business, were made ahead of schedule. The company also expects to continue investing in its structural transformation.