Third Quarter Financial Summary for Fiscal Year Ending March 2026 [IFRS] (Consolidated)

Business Overview

For the cumulative third quarter period of the fiscal year ending March 2026, revenue was 28,204 million yen (up 19.1% YoY), operating income was 3,182 million yen (up 57.5% YoY), and net income attributable to owners of parent was 1,683 million yen (up 21.6% YoY). By segment, Employment Support Business revenue was 10,441 million yen (up 11.0% YoY), Child Welfare Business was 7,903 million yen (up 27.3% YoY), Platform Business was 4,066 million yen (up 21.8% YoY), and Overseas Business was 2,793 million yen (up 45.4% YoY), achieving revenue growth in all main business areas. The Child Welfare Business turned profitable from a loss in the same period last year, and profits in the Platform Business and Overseas Business also increased significantly.

Financial Position and Outlook

Total assets increased by 6,896 million yen from the end of the previous term to 39,620 million yen, mainly due to increased tangible fixed assets and goodwill from additional investments in U.S. operations. Total liabilities stood at 25,900 million yen, with borrowings increasing by 5,004 million yen. Total equity was 13,720 million yen, primarily driven by quarterly profit recognition and increased foreign currency translation adjustments. The full-year earnings guidance for the fiscal year ending March 2026 forecasts revenue of 36,500 million yen (up 9.9% YoY), operating income of 4,000 million yen (up 15.0% YoY), and net income attributable to owners of parent of 2,500 million yen (up 4.1% YoY). Dividends are planned at 11 yen, and share buybacks continue to be implemented.