Revised forecast
Fiscal year ending December 2026 · Six months and full yearPrevious forecast published 13 February 2026The bar length represents the relative magnitude of change, based on the item that changed the most in this document.
For the six-month period, net sales progressed broadly as expected, while profitability exceeded expectations due in part to improved consultant utilization. Profit at each stage exceeded forecasts as a result of continued disciplined investment execution. For the full year, forecasts for profit at each stage were revised upward because the effects of improved utilization and cost management in the first half are expected to continue through the second half.
| Item | Details |
|---|---|
| Net Sales | Cumulative second-quarter results 1,176 / Full year 2,400 → Six-month period (actual results for the current fiscal year) 1,187 / Full year (revised forecast) 2,400（Cumulative second-quarter results 1 / Full year 0） |
| Operating profit | Cumulative second-quarter results 33 / Full year 60 → Six-month period (actual results for the current fiscal year) 86 / Full year (revised forecast) 100（Cumulative second-quarter results 159.2 / Full year 66.7） |
| Ordinary income | Cumulative second-quarter results 33 / Full year 60 → Six-month period (actual results for the current fiscal year) 94 / Full year (revised forecast) 100（Cumulative second-quarter results 185.1 / Full year 66.7） |
| Profit attributable to owners of the parent | Cumulative second-quarter results 21 / Full year 40 → Six-month period (actual results for the current fiscal year) 68 / Full year (revised forecast) 70（Cumulative second-quarter results 225.7 / Full year 75） |
| Net income per share | Cumulative second-quarter results 2.85 / Full year 5.38 → Six-month period (actual results for the current fiscal year) 9.28 / Full year (revised forecast) 9.6 |
| Fiscal Period Covered | Fiscal year ending December 2026 |
| Period Covered | Six months and full year |
| Publication date of previous forecast | 13 February 2026 |
| Previous-period results | Six-month results for the previous fiscal year (fiscal year ended December 2025): net sales ¥1,053 million, operating loss ¥95 million, ordinary loss ¥91 million, interim loss attributable to owners of the parent ¥88 million, and interim loss per share ¥11.99 |
| Reason for the revision | For the six-month period, net sales progressed broadly as expected, while profitability exceeded expectations due in part to improved consultant utilization. Profit at each stage exceeded forecasts as a result of continued disciplined investment execution. For the full year, forecasts for profit at each stage were revised upward because the effects of improved utilization and cost management in the first half are expected to continue through the second half. |
| Dividend forecast revision | Previous forecast: interim dividend ¥0.00, year-end dividend ¥0.00, total ¥0.00. Revised forecast: interim dividend ¥0.00, year-end dividend ¥7.00, total ¥7.00 (first dividend). |
| 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 the six-month period, net sales progressed broadly as expected, while profitability exceeded expectations due in part to improved consultant utilization. Profit at each stage also exceeded forecasts as a result of continued disciplined investment execution. For the full year, the improvement in utilization and the effects of cost management are expected to continue through the second half, in addition to the progress made in the first half. Regarding dividends, the Company determined that it had entered a management phase in which it can provide sustained returns to shareholders, taking into account progress in profit generation, the stabilization of its financial base, and its medium- to long-term growth outlook.