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Financial results presentationFiscal year ending December 2026: third quarter8 items taken from the company’s own explanation
Financial Results Figures (The key points of this material are explained below)
Net Sales¥25,640 million+4.5%
Operating profit¥6,016 million-5.6%
Ordinary income¥6,225 million-2.7%
Net income¥3,992 million+54.4%
Operating profit margin23.5 %
Full-year earnings forecast
Net Sales
¥37,000 million
Operating profit
¥9,100 million
Ordinary income
¥9,100 million
Net income for the current fiscal year
¥6,550 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 Sales69.3 %
Operating profit66.1 %
Ordinary income68.4 %
Net income for the current fiscal year60.9 %
What the company explained in this material
Breakdown of Factors Affecting the ChangeReasons cited by the Company for the change in the figures.
Revenue up¥1,100 million
Decrease in cost of sales¥547 million
Human resources investment¥-1,122 million
Office investment¥-459 million
M&A investment¥-140 million
Other¥-281 million
New initiatives
- Strengthening investment in personnel
- Office investment and relocation of the Osaka head office
- M&A investment
- Share repurchase of up to ¥2 billion
Key KPIsA metric the company considers important as a management benchmark.
- Number of employees1,775 People+7.3%
- Number of consultants1,175 People+6.7%
- Management study group membersAmount not stated+5.4%
- Monthly fee per management study group memberAmount not stated+3.5%
- Number of companies receiving monthly support consultingAmount not stated+1.8%
- Monthly support consulting fee per contractAmount not stated+6.1%
Unit price and quantity metricsThese figures show sales broken down by price and volume.
Membership and monthly fees for management study sessions, and the number of companies receiving monthly support consulting and their monthly feesNumber of employees
1,775 People
yoy_change120
yoy_change_unitPeople
Annual Dividend
A 16th consecutive dividend increase is planned. The specific dividend per share is Not disclosedPayout ratio
60 % or higher
Acquisition of treasury shares
20 Up to ¥ hundred million
| Item | Details |
|---|---|
| Document type | Financial results presentation |
| Fiscal Period Covered | Fiscal year ending December 2026: third quarter |
| Net Sales | ¥25,640 million (YoY +4.5%) |
| Operating profit | ¥6,016 million (YoY -5.6%) |
| Ordinary income | ¥6,225 million (YoY -2.7%) |
| Net income | ¥3,992 million (YoY +54.4%) |
| Operating profit margin | 23.5 % |
| Full-year earnings forecast | Net Sales ¥37,000 million / Operating profit ¥9,100 million / Ordinary income ¥9,100 million / Net income for the current fiscal year ¥6,550 million |
| Progress against full-year forecast | Net Sales 69.3 % / Operating profit 66.1 % / Ordinary income 68.4 % / Net income for the current fiscal year 60.9 % |
| Breakdown of Factors Affecting the Change | Revenue up ¥1,100 million / Decrease in cost of sales ¥547 million / Human resources investment ¥-1,122 million / Office investment ¥-459 million / M&A investment ¥-140 million / Other ¥-281 million |
| Key KPIs | Number of employees 1,775 People (YoY +7.3%), Number of consultants 1,175 People (YoY +6.7%), Management study group members 非開示 (YoY +5.4%), Monthly fee per management study group member 非開示 (YoY +3.5%), Number of companies receiving monthly support consulting 非開示 (YoY +1.8%), Monthly support consulting fee per contract 非開示 (YoY +6.1%) |
| Unit price and quantity metrics | Membership and monthly fees for management study sessions, and the number of companies receiving monthly support consulting and their monthly fees |
| Number of employees | 1,775 People |
| Annual Dividend | A 16th consecutive dividend increase is planned. The specific dividend per share is Not disclosed |
| Payout ratio | 60 % or higher |
| Acquisition of treasury shares | 20 Up to ¥ hundred million |
| New initiatives | Strengthening investment in personnel, Office investment and relocation of the Osaka head office, M&A investment, Share repurchase of up to ¥2 billion |
Items this document does not state (14)
Gross Profit MarginSelling, general and administrative expensesResults for the three months of the current quarterSelf-assessment against the planSegment resultsNumber of stores and locationsAssumptions Underlying the Business OutlookRisk amount incorporated into the outlookMedium-term management plan targetsFinancial targetsCapital 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 factors contributing to the decline in operating income were investments in personnel of ¥1,122 million, office investments of ¥459 million, M&A investments of ¥140 million and other investments of ¥281 million. Meanwhile, increased revenue of ¥1,100 million and cost reductions of ¥547 million boosted profit.
How to read this page
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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.