Worth reading
79Important
0–100. This measures how worthwhile something is to read, not how good or bad the company is.Direction
Mixed performance
Direction inferred from the company’s description.Scale
590
Millions of yen (year-on-year increase in revenue)Wording
Conditional
How definitive the wording is.Contents of this document
Supplementary Materials to the Earnings ReportFiscal year ending March 2027, second quarter (first half)14 items taken from the company’s own explanation
Financial Results Figures (The key points of this material are explained below)
Net Sales8,247 million yen+7.7%
Operating profit937 million yen-1.8%
Ordinary income950 million yen-0.2%
Net income528 million yen-5.9%
Selling, general and administrative expensesHuman capital investment: ¥3,992 million; digital and DX investment: ¥223 million; branding and marketing investment: ¥252 million; other general and administrative expenses: ¥965 million
Gross Profit Margin50.0% (49.3% in the same period of the previous year)
Operating profit margin11.4% (12.5% in the same period of the previous year)
Results for the three months of the current quarterSecond quarter of the fiscal year ending March 2027 (three months): net sales ¥3,844 million; operating income ¥197 million
Full-year earnings forecast
Net Sales
17,200 million yen
Gross profit
8,480 million yen
Operating profit
1,900 million yen
Ordinary income
1,900 million yen
Profit attributable to owners of the parent
1,155 million yen
EPS
35.97 yen
What the company explained in this material
Self-assessment against the planThe company's self-assessment against its own plan.
Net sales, gross profit, operating income and ordinary income exceeded plan, while interim net profit fell below planBreakdown of Factors Affecting the ChangeReasons cited by the Company for the change in the figures.
Year on year against the same period last year
Increase in sales590 million yen
Decrease in cost of sales12 million yen
Increase in human capital investment-444 million yen
Increase in digital and DX investment-33 million yen
Increase in branding and marketing investment-52 million yen
Increase in other general and administrative expenses-89 million yen
Change in operating income-16 million yen
Versus plan
Increase in sales147 million yen
Decrease in cost of sales48 million yen
Increase in human capital investment-132 million yen
Increase in digital and DX investment-3 million yen
Increase in branding and marketing investment-7 million yen
Increase in other general and administrative expenses-25 million yen
Change in operating income27 million yen
New initiatives
- Changing shareholder benefits from QUO Cards to digital gifts
- Add Actus Consulting Group, Inc. to the group and strengthen the global business consulting structure based in 5 US cities
- Expand investment in human capital, digital and DX initiatives, and branding and marketing
- Change the classification and organizational structure of the management consulting business
Key KPIsA metric the company considers important as a management benchmark.
- Team consulting revenue5,287 million yenYear on year against the same period last yearRecord high
- Team consulting engagements1,548 DealsYear on year against the same period last yearAbove the same period of the previous year
- Team consulting client companies1,011 Companies period averageYear on year against the same period last yearAbove the same period of the previous year
- Base revenue6,061 million yenYear on year against the same period last yearRecord high
- Equity ratio68.1 %
Unit price and quantity metricsThese figures show sales broken down by price and volume.
Approximately 50,000 companies × ¥10 million per unit (market and unit-price targets under the medium-term management plan)Segment results
Strategy and Domain
Net Sales1,625 million yen
Year on year against the same period last year+12.6%
Digital & DX
Net Sales1,277 million yen
Year on year against the same period last year+3.6%
HR
Net Sales1,882 million yen
Year on year against the same period last year+12.2%
Finance and M&A
Net Sales1,666 million yen
Year on year against the same period last year+8.9%
Branding and PR
Net Sales1,611 million yen
Year on year against the same period last year+0.5%
Other
Net Sales183 million yen
Year on year against the same period last year+8.7%
Medium-term management plan targets
Target fiscal yearFiscal year ending March 2031
Consolidated revenue25,000 million yen
Consolidated operating profit3,000 million yen
Unit_Operating profitmillion yen
Operating profit margin12 million yen
ROE15 million yen
Consolidated total payout ratioApprox. 100.0%
DOE7.0% or more
Financial targets
ROEAt least 15.0% (fiscal year ending March 2031)
PBRAt least 4.0x (fiscal year ending March 2031)
Financial leverageNo more than 1.5x (fiscal year ending March 2031)
Market Size / Share
Aims to secure the leading market share in a market worth approximately ¥500 billion, targeting approximately 50,000 priority companiesNumber of stores and locations
Operations in 5 US citiesNumber of employees
Number of Employees896 people second quarter of the fiscal year ending March 2027
Hiring planStrengthen recruitment of new graduates and experienced professionals
Annual Dividend
¥29 per share
Interim13
End of period16
Payout ratio
80.3% (forecast for the fiscal year ending March 2027)Acquisition of treasury shares
Plans to conduct flexible purchases of treasury shares. The amount, number of shares and period for the purchase program are Not disclosed| Item | Details |
|---|---|
| Document type | Supplementary Materials to the Earnings Report |
| Fiscal Period Covered | Fiscal year ending March 2027, second quarter (first half) |
| Net Sales | 8,247 million yen (YoY +7.7%) |
| Operating profit | 937 million yen (YoY -1.8%) |
| Ordinary income | 950 million yen (YoY -0.2%) |
| Net income | 528 million yen (YoY -5.9%) |
| Gross Profit Margin | 50.0% (49.3% in the same period of the previous year) |
| Operating profit margin | 11.4% (12.5% in the same period of the previous year) |
| Selling, general and administrative expenses | Human capital investment: ¥3,992 million; digital and DX investment: ¥223 million; branding and marketing investment: ¥252 million; other general and administrative expenses: ¥965 million |
| Results for the three months of the current quarter | Second quarter of the fiscal year ending March 2027 (three months): net sales ¥3,844 million; operating income ¥197 million |
| Full-year earnings forecast | Net Sales 17,200 million yen / Gross profit 8,480 million yen / Operating profit 1,900 million yen / Ordinary income 1,900 million yen / Profit attributable to owners of the parent 1,155 million yen / EPS 35.97 yen |
| Self-assessment against the plan | Net sales, gross profit, operating income and ordinary income exceeded plan, while interim net profit fell below plan |
| Segment results | Strategy and Domain Net Sales 1,625 million yen / yoy_pct 12.6 million yen / Digital & DX Net Sales 1,277 million yen / yoy_pct 3.6 million yen / HR Net Sales 1,882 million yen / yoy_pct 12.2 million yen / Finance and M&A Net Sales 1,666 million yen / yoy_pct 8.9 million yen / Branding and PR Net Sales 1,611 million yen / yoy_pct 0.5 million yen / Other Net Sales 183 million yen / yoy_pct 8.7 million yen |
| Breakdown of Factors Affecting the Change | Year on year against the same period last year Increase in sales 590 million yen / Decrease in cost of sales 12 million yen / Increase in human capital investment -444 million yen / Increase in digital and DX investment -33 million yen / Increase in branding and marketing investment -52 million yen / Increase in other general and administrative expenses -89 million yen / Change in operating income -16 million yen / Versus plan Increase in sales 147 million yen / Decrease in cost of sales 48 million yen / Increase in human capital investment -132 million yen / Increase in digital and DX investment -3 million yen / Increase in branding and marketing investment -7 million yen / Increase in other general and administrative expenses -25 million yen / Change in operating income 27 million yen |
| Key KPIs | Team consulting revenue 5,287 million yen, Team consulting engagements 1,548 Deals, Team consulting client companies 1,011 Companies (period average), Base revenue 6,061 million yen, Equity ratio 68.1 % |
| Unit price and quantity metrics | Approximately 50,000 companies × ¥10 million per unit (market and unit-price targets under the medium-term management plan) |
| Number of stores and locations | Operations in 5 US cities |
| Number of employees | Number of Employees 896 people (second quarter of the fiscal year ending March 2027) / Change during the period Not disclosed / Hiring plan Strengthen recruitment of new graduates and experienced professionals |
| Medium-term management plan targets | Target fiscal year Fiscal year ending March 2031 / Consolidated revenue 25,000 million yen / Consolidated operating profit 3,000 million yen / Unit_Operating profit million yen / Operating profit margin 12 million yen / ROE 15 million yen / Consolidated total payout ratio Approx. 100.0% / DOE 7.0% or more |
| Financial targets | ROE At least 15.0% (fiscal year ending March 2031) / PBR At least 4.0x (fiscal year ending March 2031) / Financial leverage No more than 1.5x (fiscal year ending March 2031) / Equity ratio Not disclosed |
| Annual Dividend | ¥29 per share |
| Payout ratio | 80.3% (forecast for the fiscal year ending March 2027) |
| Acquisition of treasury shares | Plans to conduct flexible purchases of treasury shares. The amount, number of shares and period for the purchase program are Not disclosed |
| Market Size / Share | Aims to secure the leading market share in a market worth approximately ¥500 billion, targeting approximately 50,000 priority companies |
| New initiatives | Changing shareholder benefits from QUO Cards to digital gifts, Add Actus Consulting Group, Inc. to the group and strengthen the global business consulting structure based in 5 US cities, Expand investment in human capital, digital and DX initiatives, and branding and marketing, Change the classification and organizational structure of the management consulting business |
Items this document does not state (6)
Progress against full-year forecastAssumptions Underlying the Business OutlookRisk amount incorporated into the outlookCapital expendituresOrders received and order backlogKey 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.Although higher net sales increased gross profit, operating income declined as the company actively invested in human capital, digital and DX initiatives, and branding and marketing. Interim net profit also declined due to incidental expenses related to the acquisition of shares under the capital and business alliance.
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