Worth reading
71In focus
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
65
¥ millions (year-on-year change in operating income)Wording
Avoiding a definitive answer
How definitive the wording is.Contents of this document
Supplementary Materials to the Earnings ReportFiscal year ending March 2027, second quarter (first half)15 items taken from the company’s own explanation
Financial Results Figures (The key points of this material are explained below)
Net Sales¥27,567 million+0.7%
Operating profit¥484 million+15.4%
Ordinary income¥459 million+7.0%
Net income¥-62 million
Gross Profit Margin49.2%
Operating profit margin1.8%
Selling, general and administrative expenses¥13,089 million
Results for the three months of the current quarter
Net Sales
¥15,032 million
Operating profit
¥539 million
Full-year earnings forecast
Net Sales
¥63,500 million
Operating profit
¥2,800 million
Ordinary income
¥2,800 million
Profit attributable to owners of the parent
¥1,700 million
EPS
40.67 Yen
What the company explained in this material
Self-assessment against the planThe company's self-assessment against its own plan.
Revenue exceeded the plan, while operating profit and ordinary profit fell short of the planBreakdown of Factors Affecting the ChangeReasons cited by the Company for the change in the figures.
- Decrease in gross profit¥-132 million
- Personnel expenses¥97 million
- Advertising and sales promotion expenses¥96 million
- Depreciation and amortisation and amortisation of goodwill¥37 million
- Service supplies expenses¥-37 million
- Other SG&A expenses¥2 million
Assumptions Underlying the Business OutlookThe assumptions used by the company in preparing its forecast.
Specific figures for foreign exchange rates, raw material prices, interest rates and other assumptions are Not disclosedNew initiatives
- Customer retention measures through the introduction of multi-year plans for CreCla
- Expanding the introduction of CrePF among franchisees
- Opening new locations in new areas and pursuing M&A in the rental business
- Development of new, broadly applicable AI products in the architectural consulting division
- Planned withdrawal from the Yesmart business in December 2026
- New business development and M&A, CRM development, and human capital investment under Medium-Term Management Plan 2028
Key KPIsA metric the company considers important as a management benchmark.
- Number of Crecla franchisees400 companies
- Number of Nac member construction companies7,000 companies
- Duskin franchise dealer ranking1 rank
- 2035 target customer count100 Over 10,000 households
Unit price and quantity metricsThese figures show sales broken down by price and volume.
Bottle consumption per customer was at the same level as in the same period of the previous year. The number of putio customers progressed steadily. Other specific volumes and prices are Not disclosedSegment results
CLICLA business
Net Sales
¥8,140 million-0.3%
Operating profit
¥1,057 million+17.1%
Rental business
Net Sales
¥9,173 million+3.0%
Operating profit
¥815 million+30.3%
Architectural consulting business
Net Sales
¥1,677 million-23.4%
Operating profit
¥-388 million
Housing business
Net Sales
¥4,732 million+8.4%
Operating profit
¥-192 million
Beauty and healthcare business
Net Sales
¥3,104 million-1.6%
Operating profit
¥96 million+35.9%
Other
Net Sales
¥893 million+18.6%
Operating profit
¥-184 million
Medium-term management plan targets
Plan nameMedium-Term Management Plan 2028
Target fiscal yearFiscal year ending March 2028
Net Sales
¥68,500 million
Operating profit
¥3,300 million
Financial targets
Target values for ROE, ROIC, the D/E ratio and the equity ratio are Not disclosed. The shareholder return policy calls for a DOE of 4% and a payout ratio of no more than 100%Market Size / Share
No. 1 in sales among Duskin franchise dealers (out of approximately 1,900 companies). Other market size and market share data are Not disclosedNumber of stores and locations
The number of stores and locations at period-end, as well as the number of openings and closures during the period, are Not disclosed. NLP's store count increased as a result of openings during the previous consolidated fiscal yearNumber of employees
Number of Employees1,701 people regular employees, consolidated
Annual Dividend
Annual dividend per share
22 Yen
Interim Dividend
5 Yen
Year-end dividend
17 Yen
Payout ratio
54.1 %
Acquisition of treasury shares
Acquisition cost
¥744 million expenditure for the acquisition
| Item | Details |
|---|---|
| Document type | Supplementary Materials to the Earnings Report |
| Fiscal Period Covered | Fiscal year ending March 2027, second quarter (first half) |
| Net Sales | ¥27,567 million (YoY +0.7%) |
| Operating profit | ¥484 million (YoY +15.4%) |
| Ordinary income | ¥459 million (YoY +7.0%) |
| Net income | ¥-62 million |
| Gross Profit Margin | 49.2% |
| Operating profit margin | 1.8% |
| Selling, general and administrative expenses | ¥13,089 million |
| Results for the three months of the current quarter | Net Sales ¥15,032 million / Operating profit ¥539 million |
| Full-year earnings forecast | Net Sales ¥63,500 million / Operating profit ¥2,800 million / Ordinary income ¥2,800 million / Profit attributable to owners of the parent ¥1,700 million / EPS 40.67 Yen |
| Self-assessment against the plan | Revenue exceeded the plan, while operating profit and ordinary profit fell short of the plan |
| Segment results | CLICLA business Net Sales ¥8,140 million (YoY -0.3%) / Operating profit ¥1,057 million (YoY +17.1%) / Rental business Net Sales ¥9,173 million (YoY +3.0%) / Operating profit ¥815 million (YoY +30.3%) / Architectural consulting business Net Sales ¥1,677 million (YoY -23.4%) / Operating profit ¥-388 million / Housing business Net Sales ¥4,732 million (YoY +8.4%) / Operating profit ¥-192 million / Beauty and healthcare business Net Sales ¥3,104 million (YoY -1.6%) / Operating profit ¥96 million (YoY +35.9%) / Other Net Sales ¥893 million (YoY +18.6%) / Operating profit ¥-184 million |
| Breakdown of Factors Affecting the Change | Factors Decrease in gross profit / Amount ¥-132 million, Factors Personnel expenses / Amount ¥97 million, Factors Advertising and sales promotion expenses / Amount ¥96 million, Factors Depreciation and amortisation and amortisation of goodwill / Amount ¥37 million, Factors Service supplies expenses / Amount ¥-37 million, Factors Other SG&A expenses / Amount ¥2 million |
| Key KPIs | Indicator name Number of Crecla franchisees / Value 400 companies / Year on year against the same period last year Not disclosed, Indicator name Number of Nac member construction companies / Value 7,000 companies / Year on year against the same period last year Not disclosed, Indicator name Duskin franchise dealer ranking / Value 1 rank / Year on year against the same period last year Not disclosed, Indicator name 2035 target customer count / Value 100 Over 10,000 households / Year on year against the same period last year Not disclosed |
| Unit price and quantity metrics | Bottle consumption per customer was at the same level as in the same period of the previous year. The number of putio customers progressed steadily. Other specific volumes and prices are Not disclosed |
| Number of stores and locations | The number of stores and locations at period-end, as well as the number of openings and closures during the period, are Not disclosed. NLP's store count increased as a result of openings during the previous consolidated fiscal year |
| Number of employees | Number of Employees 1,701 people (regular employees, consolidated) / Change during the period Not disclosed / Hiring plan Not disclosed |
| Assumptions Underlying the Business Outlook | Specific figures for foreign exchange rates, raw material prices, interest rates and other assumptions are Not disclosed |
| Medium-term management plan targets | Plan name Medium-Term Management Plan 2028 / Target fiscal year Fiscal year ending March 2028 / Net Sales ¥68,500 million / Operating profit ¥3,300 million |
| Financial targets | Target values for ROE, ROIC, the D/E ratio and the equity ratio are Not disclosed. The shareholder return policy calls for a DOE of 4% and a payout ratio of no more than 100% |
| Annual Dividend | Annual dividend per share 22 Yen / Interim Dividend 5 Yen / Year-end dividend 17 Yen |
| Payout ratio | 54.1 % |
| Acquisition of treasury shares | Acquisition cost ¥744 million (expenditure for the acquisition) / Number of shares acquired Not disclosed / Period Not disclosed |
| Market Size / Share | No. 1 in sales among Duskin franchise dealers (out of approximately 1,900 companies). Other market size and market share data are Not disclosed |
| New initiatives | Customer retention measures through the introduction of multi-year plans for CreCla, Expanding the introduction of CrePF among franchisees, Opening new locations in new areas and pursuing M&A in the rental business, Development of new, broadly applicable AI products in the architectural consulting division, Planned withdrawal from the Yesmart business in December 2026, New business development and M&A, CRM development, and human capital investment under Medium-Term Management Plan 2028 |
Items this document does not state (5)
Progress against full-year forecastRisk 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.The rental business reported higher revenue and profit following price revisions for certain Duskin and With products. The architectural consulting business reported lower revenue because the review of products eligible for subsidies took time and sales could not be recognized during the interim period, while the resulting loss widened as it could not be offset by reductions in selling, general and administrative expenses. The interim net loss was attributable to the decline from the previous year in gains on the sale of investment securities and an impairment loss related to the Yesmart business.
How to read this page
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