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.
Monthly support revenue increased due to higher contract prices and growth in the customer base, Management Study Group revenue rose on membership growth, and M&A revenue increased following the closing of a large transaction. Logistics BPO revenue declined because sales were strategically reduced. The Company controlled costs while investing in human capital, M&A and offices, securing higher profit.
No applicable matters (the note on the going concern assumption states that 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 | ¥16,825 million (YoY +4.9%) |
| Operating profit | ¥4,736 million (YoY +1.1%) |
| Ordinary income | ¥4,902 million (YoY +4.6%) |
| Profit attributable to owners of the parent | ¥3,218 million (YoY +94.9%) |
| Net income per share | ¥35.36 |
| Equity ratio | End of the current fiscal period 78 / End of previous period 72.4 |
| Total assets | ¥33,980 million |
| Net assets | ¥27,258 million |
| Cash flows from operating activities | ¥2,853,913 thousand |
| Cash flows from investing activities | ¥-1,556,169 thousand |
| Cash flows from financing activities | ¥-1,988,476 thousand |
| Cash and cash equivalents at end of period | ¥12,674,113 thousand |
| Full-year earnings forecast | Net Sales ¥37,000 million (YoY +11.0%) / Operating profit ¥9,100 million (YoY +3.3%) / Ordinary income ¥9,100 million (YoY +2.9%) / Profit attributable to owners of the parent ¥6,550 million (YoY +0.4%) |
| Annual Dividend Forecast | ¥42.5 → ¥48（+12.9%） |
| Segment revenue | Management Consulting Business ¥16,825,321 thousand (YoY +4.9%) |
| Orders received and order backlog | Management Consulting Business Orders received ¥11,740,660 thousand (YoY +1.7%) / Order backlog ¥10,528,105 thousand (YoY +1.6%) |
| Depreciation and amortization | ¥291,677 thousand |
| Impairment loss | None recorded for the interim consolidated accounting period (¥0 thousand) |
| Breakdown of extraordinary income (loss) | Extraordinary income Not disclosed / Extraordinary loss Loss on Disposal of Fixed Assets ¥6,119 thousand, Office relocation expenses ¥165,093 thousand, Total extraordinary loss ¥171,213 thousand |
| Disclosure regarding the going concern assumption | No applicable matters (the note on the going concern assumption states that there are no applicable matters) |
| Change in accounting policy | Changes due to revisions to standards No / Other changes No / Change in accounting estimate No / Restatement No |
| Changes in the scope of consolidation | New Number of companies 0 / Company name Not disclosed / Excluded Number of companies 0 / Company name Not disclosed |
| Material subsequent events | Disposal of 2,196,000 treasury shares through a third-party allotment and a capital and business alliance with Tokio Marine & Nichido Fire Insurance Co., Ltd. The total payment of ¥2,343,132,000 was received, and the payment and disposal of treasury shares were completed on 17 July 2026. |
| Availability of Supplementary Financial Results Materials | Yes |
| Availability of Financial Results Briefing | Available (for institutional investors and analysts) |
| Issued Shares at Period-End | 100,000,000 |
| Treasury Shares at Period-End | 8,826,388 |
| Factors Behind Changes in Business Performance | Monthly support revenue increased due to higher contract prices and growth in the customer base, Management Study Group revenue rose on membership growth, and M&A revenue increased following the closing of a large transaction. Logistics BPO revenue declined because sales were strategically reduced. The Company controlled costs while investing in human capital, M&A and offices, securing higher profit. |
Items this document does not state (6)
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.Monthly support consulting revenue increased due to higher contract prices and growth in the customer base, while the Management Study Group business recorded higher revenue on growth in membership. In M&A, a large transaction was closed, whereas logistics BPO revenue declined because the Company strategically reduced sales. On the earnings front, the Company controlled costs while investing in human capital, M&A and offices, securing higher profit.