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Financial results presentation9562Business Coach Inc.Information and Communications, Services and Others

Financial Results Briefing Materials for the Third Quarter of the Fiscal Year Ending September 2026

For the cumulative third quarter of the fiscal year ending September 2026, revenue was below the prior-year period, while operating income/loss, ordinary income/loss and net income/loss were all in the red. Meanwhile, third-quarter standalone results exceeded the revised plan, and the full-year revised plan was maintained as the Company transforms its business structure, centered on recruitment services and its partnership with Nikkei Inc.

Worth reading
69In focus
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Direction
Mixed performance
Direction inferred from the company’s description.
Scale
-340
Millions of yen (year-on-year change in revenue)
Wording
Conditional
How definitive the wording is.

Contents of this document

Financial results presentationQ3 FY202613 items taken from the company’s own explanation
Financial Results Figures (The key points of this material are explained below)
Net Sales¥1,049 million+75.5%
Operating profit¥-114 million
Ordinary income¥-113 million
Net income¥-80 million profit attributable to owners of the parent
Gross Profit Margin67.3% (gross profit of ¥706 million ÷ revenue of ¥1,049 million; year-on-year change: Not disclosed)
Operating profit margin-10.9% (operating loss of ¥114 million ÷ revenue of ¥1,049 million; year-on-year change: Not disclosed)
Results for the three months of the current quarterStandalone third quarter: revenue of ¥308 million, operating loss of ¥58 million, ordinary loss of ¥58 million, net loss attributable to owners of the parent of ¥39 million, and EBITDA loss of ¥52 million. Revenue was 72.7% of the prior-year period.
Full-year earnings forecast
Net Sales
¥1,600 million
Operating profit
¥20 million
Ordinary income
¥20 million
Profit attributable to owners of the parent
¥5 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 Sales65.6%
What the company explained in this material
Self-assessment against the planThe company's self-assessment against its own plan.
Third-quarter revenue was approximately in line with the revised plan, while profit at each level exceeded the revised plan. The Company assessed performance as progressing smoothly.
Breakdown of Factors Affecting the ChangeReasons cited by the Company for the change in the figures.
Factors behind the decline in revenue: separation of the DX business, deferral of a large one-to-one service project, and delays in receiving orders. Factors behind the decline in operating income: lower revenue, partnership expenses in the first quarter, and upfront investment in the recruitment business. Amounts by factor: Not disclosed.
New initiatives
  • Launched a certification program with Nikkei Inc., with capacity for 40 participants
  • Started a coaching-supported recruitment business, which began contributing to revenue from the third quarter
  • Promoting business partnerships and cross-selling with Nikkei Inc., Panalyt, Job-Us and KAKEAI
  • Promoting roll-up M&A targeting the HR sector
  • Implementing an internal entrepreneur program, an executive talent recruitment program and an entrepreneur development program
  • Expanded the shareholder benefit program in connection with the stock split
Key KPIsA metric the company considers important as a management benchmark.
  • Number of business partners295 companies
    Year on year against the same period last yearUp 7 companies
  • Average net sales per company¥3,521 thousand
    Year on year against the same period last yearDown ¥455 thousand
  • Number of partner coaches259 People
    Reference dateEnd of September 2025
  • Number of participants in certification programs40 People
  • Share of customers that are Prime Market-listed companies and their subsidiaries
Unit price and quantity metricsThese figures show sales broken down by price and volume.
295 client companies (up 7 year on year) and average revenue per client company of ¥3,521 thousand (down ¥455 thousand year on year).
Segment results
Talent Development Business: third-quarter revenue of ¥308 million (88.4% year on year) and an operating loss of ¥58 million (a ¥68 million decrease year on year). Consolidated results for other segments: Not disclosed.
Medium-term management plan targets
Fiscal year ending September 2030
Net Sales5,000
Operating profit1,000
Operating profit margin20%
Target fiscal yearFiscal year ending September 2030 (deferred by 1 year from the previous plan)
Financial targets
Net debt-to-equity ratio1x or less
Operating profit margin20%
Operating profit¥1 billion
Market Size / Share
  • Human capital management market
    Scale¥1 trillion+
  • Training services market
    Scale¥560 billion+
  • Coaching and other human resources development business market
    Scale¥42 billion+
  • Japanese coaching market
    Scale¥9 billion currently; ¥500 billion–¥1.1 trillion at maturity
  • U.S. coaching market
    ScaleApproximately ¥3 trillion ($20 billion)
Orders received and order backlog
The materials state that the total value of orders secured in the third quarter substantially exceeded the prior-year period, but the amount is Not disclosed.
Number of employees
64 employees (as of the end of June 2026). The Talent Development Business added 3 employees from the second quarter.
Annual Dividend
A minimum of ¥17 per share. Interim and year-end breakdown: Not disclosed.
Payout ratio
Consolidated payout ratio of approximately 30%
Contents of this document
ItemDetails
Document typeFinancial results presentation
Fiscal Period CoveredQ3 FY2026
Net Sales¥1,049 million (YoY +75.5%)
Operating profit¥-114 million
Ordinary income¥-113 million
Net income¥-80 million (profit attributable to owners of the parent)
Gross Profit Margin67.3% (gross profit of ¥706 million ÷ revenue of ¥1,049 million; year-on-year change: Not disclosed)
Operating profit margin-10.9% (operating loss of ¥114 million ÷ revenue of ¥1,049 million; year-on-year change: Not disclosed)
Results for the three months of the current quarterStandalone third quarter: revenue of ¥308 million, operating loss of ¥58 million, ordinary loss of ¥58 million, net loss attributable to owners of the parent of ¥39 million, and EBITDA loss of ¥52 million. Revenue was 72.7% of the prior-year period.
Full-year earnings forecastNet Sales ¥1,600 million / Operating profit ¥20 million / Ordinary income ¥20 million / Profit attributable to owners of the parent ¥5 million
Progress against full-year forecastNet Sales 65.6% / Operating profit Not disclosed / Ordinary income Not disclosed / Profit attributable to owners of the parent Not disclosed
Self-assessment against the planThird-quarter revenue was approximately in line with the revised plan, while profit at each level exceeded the revised plan. The Company assessed performance as progressing smoothly.
Segment resultsTalent Development Business: third-quarter revenue of ¥308 million (88.4% year on year) and an operating loss of ¥58 million (a ¥68 million decrease year on year). Consolidated results for other segments: Not disclosed.
Breakdown of Factors Affecting the ChangeFactors behind the decline in revenue: separation of the DX business, deferral of a large one-to-one service project, and delays in receiving orders. Factors behind the decline in operating income: lower revenue, partnership expenses in the first quarter, and upfront investment in the recruitment business. Amounts by factor: Not disclosed.
Key KPIsIndicator name Number of business partners / Value 295 companies / Year on year against the same period last year Up 7 companies, Indicator name Average net sales per company / Value ¥3,521 thousand / Year on year against the same period last year Down ¥455 thousand, Indicator name Number of partner coaches / Value 259 People / Reference date End of September 2025, Indicator name Number of participants in certification programs / Value 40 People / Year on year against the same period last year Not disclosed, Indicator name Share of customers that are Prime Market-listed companies and their subsidiaries / Value Not disclosed / Year on year against the same period last year Not disclosed
Unit price and quantity metrics295 client companies (up 7 year on year) and average revenue per client company of ¥3,521 thousand (down ¥455 thousand year on year).
Number of employees64 employees (as of the end of June 2026). The Talent Development Business added 3 employees from the second quarter.
Medium-term management plan targetsFiscal year ending September 2030 Net Sales 5,000 / Operating profit 1,000 / Operating profit margin 20% / Target fiscal year Fiscal year ending September 2030 (deferred by 1 year from the previous plan) / Comparison with actual results Not disclosed
Financial targetsNet debt-to-equity ratio 1x or less / Operating profit margin 20% / Operating profit ¥1 billion
Annual DividendA minimum of ¥17 per share. Interim and year-end breakdown: Not disclosed.
Payout ratioConsolidated payout ratio of approximately 30%
Orders received and order backlogThe materials state that the total value of orders secured in the third quarter substantially exceeded the prior-year period, but the amount is Not disclosed.
Market Size / ShareMarket Human capital management market / Scale ¥1 trillion+, Market Training services market / Scale ¥560 billion+, Market Coaching and other human resources development business market / Scale ¥42 billion+, Market Japanese coaching market / Scale ¥9 billion currently; ¥500 billion–¥1.1 trillion at maturity, Market U.S. coaching market / Scale Approximately ¥3 trillion ($20 billion)
New initiativesLaunched a certification program with Nikkei Inc., with capacity for 40 participants, Started a coaching-supported recruitment business, which began contributing to revenue from the third quarter, Promoting business partnerships and cross-selling with Nikkei Inc., Panalyt, Job-Us and KAKEAI, Promoting roll-up M&A targeting the HR sector, Implementing an internal entrepreneur program, an executive talent recruitment program and an entrepreneur development program, Expanded the shareholder benefit program in connection with the stock split
Items this document does not state (7)
Selling, general and administrative expensesNumber of stores and locationsAssumptions Underlying the Business OutlookRisk amount incorporated into the outlookAcquisition of treasury sharesCapital expendituresKey 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.

Revenue declined due to the separation of the DX business, the deferral of a large one-to-one service project, and delays in receiving orders. The Company explained that the operating loss was attributable not only to lower revenue but also to partnership expenses in the first quarter and upfront investment in the recruitment business.

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.
Financial Results Briefing Materials for the Third Quarter of the Fiscal Year Ending September 2026 | Business Coach Inc. (9562) timely disclosure | Komori