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Earnings9795STEP CO.,LTD.Information and Communications, Services and Others

Summary of Financial Results for the Third Quarter of the Fiscal Year Ending September 2026 [Japanese GAAP] (Non-consolidated)

For the cumulative third quarter, net sales increased 3.6% year on year and operating profit increased 6.3%, with both revenue and profit continuing to grow. The full-year earnings forecasts and dividend forecast remain unchanged.

Worth reading
36Immaterial
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
6.3
% (year-on-year change in operating profit)
Wording
Conditional
How definitive the wording is.

Results for this period

Third quarter1 October 2025 to 30 June 2026Non-consolidated (standalone)Japanese GAAP
Net Sales12,220¥ millionYear on year +3.6%Progress 74.1%
Operating profit3,026¥ millionYear on year +6.3%Progress 76.8%
Ordinary income3,089¥ millionYear on year +6.7%Progress 76.8%
Net income attributable to owners of the parent2,152¥ millionYear on year +8.2%Progress 78.1%

The 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.

Net income per share¥138.09
Financial position at period-end
Total assets30,126¥ million
of which net assets 27,514 ¥ millionEquity ratio 91.3%vs. prior year-end +1.6pt

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.

Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥16,494 million (YoY +4.1%)
Operating profit¥3,942 million (YoY +4.3%)
Ordinary income¥4,022 million (YoY +4.0%)
Net income¥2,754 million (YoY +2.4%)
Annual Dividend Forecast¥85 → ¥88(+3.5%)
Factors Behind Changes in Business Performance

An increase in the average number of students during the period, increases in the number of students in the high school and after-school care divisions, strong entrance examination results, and the opening of new schools and expansion or relocation of existing schools.

Disclosure regarding the going concern assumption

No applicable matters

Change in accounting policy
基準改正に伴う変更 Noそれ以外の変更 No見積りの変更 No修正再表示 No
Breakdown of extraordinary income (loss)Extraordinary income ¥29,763 thousand / Extraordinary loss Not disclosed
Depreciation and amortization¥407,934 thousand
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingNo (no target participants specified)
Issued Shares at Period-End16,670,000 Shares
Treasury Shares at Period-End1,175,772 Shares
Results for this period
ItemDetails
Fiscal Period ClassificationThird quarter
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedNon-consolidated (standalone)
Period Covered1 October 2025 to 30 June 2026
Net Sales¥12,220 million (YoY +3.6%)
Operating profit¥3,026 million (YoY +6.3%)
Ordinary income¥3,089 million (YoY +6.7%)
Profit attributable to owners of the parent¥2,152 million (YoY +8.2%)
Net income per share¥138.09
Equity ratioEnd of the current fiscal period 91.3% / End of previous period 89.7%
Total assets¥30,126 million
Net assets¥27,514 million
Full-year earnings forecastNet Sales ¥16,494 million (YoY +4.1%) / Operating profit ¥3,942 million (YoY +4.3%) / Ordinary income ¥4,022 million (YoY +4.0%) / Net income ¥2,754 million (YoY +2.4%)
Annual Dividend Forecast¥85 → ¥88(+3.5%)
Depreciation and amortization¥407,934 thousand
Breakdown of extraordinary income (loss)Extraordinary income ¥29,763 thousand / Extraordinary loss Not disclosed
Disclosure regarding the going concern assumptionNo applicable matters
Change in accounting policyChanges due to revisions to standards No / Other changes No / Change in accounting estimate No / Restatement No
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingNo (no target participants specified)
Issued Shares at Period-End16,670,000 Shares
Treasury Shares at Period-End1,175,772 Shares
Factors Behind Changes in Business PerformanceAn increase in the average number of students during the period, increases in the number of students in the high school and after-school care divisions, strong entrance examination results, and the opening of new schools and expansion or relocation of existing schools.
Items this document does not state (15)
Operating MarginCash flows from operating activitiesCash flows from investing activitiesCash flows from financing activitiesCash and cash equivalents at end of periodRevision to Earnings ForecastPayout ratioShareholder Return PolicySegment revenueSegment profitRegional salesOrders received and order backlogImpairment lossChanges in the scope of consolidationMaterial subsequent events

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 cited a 2.7% year-on-year increase in the average number of students during the period, including a 4.6% increase in the number of high school students and an 11.8% increase in the number of students in the after-school care division, as well as strong results in this spring's high school and university entrance examinations.

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.
Weight is not a verdictIt measures how much this changes what the company had already told the market. It is not a view on the shares.
Corrections happenIf the company reissues this disclosure, the page is rebuilt from the corrected version and the revision number moves up.
Summary of Financial Results for the Third Quarter of the Fiscal Year Ending September 2026 [Japanese GAAP] (Non-consolidated) | STEP CO.,LTD. (9795) timely disclosure | Komori