Worth reading
54Recurring
0–100. This measures how worthwhile something is to read, not how good or bad the company is.Direction
Improvement
Direction inferred from the company’s description.Scale
4.9
Year-on-year revenue growth (%)Wording
Conditional
How definitive the wording is.Contents of this document
Financial Results PresentationSecond quarter of the fiscal year ending December 20266 items taken from the company’s own explanation
Financial Results Figures (The key points of this material are explained below)
Net Sales16,825 Millions of yen+4.9%
Operating profit4,736 Millions of yen+1.1%
Ordinary income4,902 Millions of yen+4.6%
Net income3,218 Millions of yen+94.9%
Operating profit margin28.1 %
Results for the three months of the current quarter
Period CoveredApril–June 2026
Net Sales
16,825 Millions of yen+4.9%
Operating profit
4,736 Millions of yen+1.1%
Ordinary income
4,902 Millions of yen+4.6%
Interim net income attributable to owners of the parent
3,218 Millions of yen+94.9%
Full-year earnings forecast
Net Sales
37,000 Millions of yen+11.0%
Operating profit
9,100 Millions of yen+3.3%
Ordinary income
9,100 Millions of yen+2.9%
Profit attributable to owners of the parent
6,550 Millions of yen+0.4%
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 Sales
45.5 %
Prior-year period48.6
Operating profit
52 %
Prior-year period52.6
Ordinary income
53.9 %
Prior-year period52.7
Profit attributable to owners of the parent
49.1 %
Prior-year period25
What the company explained in this material
Self-assessment against the planThe company's self-assessment against its own plan.
Profit is ahead of planNew initiatives
- Capital and business alliance with Tokio Marine & Nichido Fire Insurance Co., Ltd. (July 2026)
- Office investment associated with the relocation of the Osaka head office
- Human resources investment
- M&A Investment
Key KPIsA metric the company considers important as a management benchmark.
- Number of Employees2025 Q21,6702026 Q21,793Year on year against the same period last year+7.4%
- Number of consultants2025 Q21,1112026 Q21,195Year on year against the same period last year+7.6%
- Revenue per employee2025 Q29,6072026 Q29,383Year on year against the same period last year-2.3%
- Operating profit per employee2025 Q22,8042026 Q22,641Year on year against the same period last year-5.8%
- Monthly support consulting revenueYear on year against the same period last year+9.9%
- Management study group revenueYear on year against the same period last year+8.2%
- Revenue from consulting services for developing ¥10 billion companies, M&A, subsidies and other areasYear on year against the same period last year+112.0%
- Management study group membersYear on year against the same period last year+4.8%
- Monthly fee per management study group memberYear on year against the same period last year+4.9%
- Number of monthly support consulting contractsChange from the end of June of the previous year1.6
- Monthly support consulting fee per contractYear on year against the same period last year+6.2%
Unit price and quantity metricsThese figures show sales broken down by price and volume.
- Management study group membersYear on year against the same period last year+4.8%
- Monthly fee per management study group memberYear on year against the same period last year+4.9%
- Number of monthly support consulting contractsChange from the end of June of the previous year1.6
- Monthly support consulting fee per contractYear on year against the same period last year+6.2%
Number of employees
Number of Employees1,793 People
Increase year on year123 People
Payout ratio
Aiming for a dividend payout ratio of at least 60% and a total payout ratio of at least 65%| Item | Details |
|---|---|
| Document type | Financial Results Presentation |
| Fiscal Period Covered | Second quarter of the fiscal year ending December 2026 |
| Net Sales | 16,825 Millions of yen (YoY +4.9%) |
| Operating profit | 4,736 Millions of yen (YoY +1.1%) |
| Ordinary income | 4,902 Millions of yen (YoY +4.6%) |
| Net income | 3,218 Millions of yen (YoY +94.9%) |
| Operating profit margin | 28.1 % |
| Results for the three months of the current quarter | Period Covered April–June 2026 / Net Sales 16,825 Millions of yen (YoY +4.9%) / Operating profit 4,736 Millions of yen (YoY +1.1%) / Ordinary income 4,902 Millions of yen (YoY +4.6%) / Interim net income attributable to owners of the parent 3,218 Millions of yen (YoY +94.9%) |
| Full-year earnings forecast | Net Sales 37,000 Millions of yen (YoY +11.0%) / Operating profit 9,100 Millions of yen (YoY +3.3%) / Ordinary income 9,100 Millions of yen (YoY +2.9%) / Profit attributable to owners of the parent 6,550 Millions of yen (YoY +0.4%) |
| Progress against full-year forecast | Net Sales 45.5 % / Operating profit 52 % / Ordinary income 53.9 % / Profit attributable to owners of the parent 49.1 % |
| Self-assessment against the plan | Profit is ahead of plan |
| Key KPIs | Indicator name Number of Employees / 2025 Q2 1,670 People / 2026 Q2 1,793 People / Year on year against the same period last year 7.4 People, Indicator name Number of consultants / 2025 Q2 1,111 People / 2026 Q2 1,195 People / Year on year against the same period last year 7.6 People, Indicator name Revenue per employee / 2025 Q2 ¥9,607 thousand / 2026 Q2 ¥9,383 thousand / Year on year against the same period last year ¥-2.3 thousand, Indicator name Operating profit per employee / 2025 Q2 ¥2,804 thousand / 2026 Q2 ¥2,641 thousand / Year on year against the same period last year ¥-5.8 thousand, Indicator name Monthly support consulting revenue / Year on year against the same period last year 9.9 %, Indicator name Management study group revenue / Year on year against the same period last year 8.2 %, Indicator name Revenue from consulting services for developing ¥10 billion companies, M&A, subsidies and other areas / Year on year against the same period last year 112 %, Indicator name Management study group members / Year on year against the same period last year 4.8 %, Indicator name Monthly fee per management study group member / Year on year against the same period last year 4.9 %, Indicator name Number of monthly support consulting contracts / Change from the end of June of the previous year 1.6 %, Indicator name Monthly support consulting fee per contract / Year on year against the same period last year 6.2 % |
| Unit price and quantity metrics | Indicator name Management study group members / Year on year against the same period last year 4.8 %, Indicator name Monthly fee per management study group member / Year on year against the same period last year 4.9 %, Indicator name Number of monthly support consulting contracts / Change from the end of June of the previous year 1.6 %, Indicator name Monthly support consulting fee per contract / Year on year against the same period last year 6.2 % |
| Number of employees | Number of Employees 1,793 People / Increase year on year 123 People |
| Payout ratio | Aiming for a dividend payout ratio of at least 60% and a total payout ratio of at least 65% |
| New initiatives | Capital and business alliance with Tokio Marine & Nichido Fire Insurance Co., Ltd. (July 2026), Office investment associated with the relocation of the Osaka head office, Human resources investment, M&A Investment |
Items this document does not state (15)
Gross Profit MarginSelling, general and administrative expensesSegment resultsBreakdown of Factors Affecting the ChangeNumber of stores and locationsAssumptions Underlying the Business OutlookRisk amount incorporated into the outlookMedium-term management plan targetsFinancial targetsAnnual DividendAcquisition of treasury sharesCapital expendituresOrders received and order backlogMarket Size / ShareKey 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.The company's core monthly support consulting, management study groups, and consulting services for developing mid-sized companies, including ¥10 billion companies, M&A and subsidies, all grew. The company explained that it absorbed growth investment costs, including office investment associated with the relocation of its Osaka head office, investment in human resources and M&A investment.
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.
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Corrections happenIf the company reissues this disclosure, the page is rebuilt from the corrected version and the revision number moves up.