Financial Summary for the Fiscal Year Ending December 2025 [IFRS] (Consolidated)

Overview of Consolidated Performance for Fiscal Year Ending December 2025

Consolidated revenue for the fiscal year ending December 2025 reached a record high of JPY 41,522 million (YoY 110.9%). Gross profit increased to JPY 22,605 million (YoY 113.7%), but operating income decreased to JPY 4,204 million (YoY -23.4%) and net income attributable to owners of the parent declined to JPY 1,621 million (YoY -56.1%). The decrease in operating income and net income was primarily due to the full goodwill impairment loss recorded following structural reforms in the career school business. By segment, the Organizational Development Division was driven by the Consulting and Cloud businesses, with monthly subscription revenue for 'Motivation Cloud' growing significantly by 121.6% year-on-year. Conversely, the Career School business within the Individual Development Division saw revenue decline due to structural reforms promoting online transition. The Matching Division posted increases in both revenue and profit in the ALT placement and recruitment businesses.

Future Outlook and Capital Policy

For the fiscal year ending December 2026, the consolidated earnings guidance projects revenue of JPY 46,700 million (YoY 112.5%), operating income of JPY 6,310 million (YoY 150.1%), and net income attributable to owners of the parent of JPY 3,470 million (YoY 214.0%). Medium-term targets aim for operating income of JPY 15 billion by the fiscal year ending December 2030, promoting stock revenue monetization in the Consulting and Cloud business. Additionally, on February 12, 2026, a share buyback resolution was approved to acquire up to 12,000,000 shares for JPY 6,000 million, aimed at improving capital efficiency and enhancing ROE. Furthermore, in August 2025, Unipos Inc. was made a wholly owned subsidiary to strengthen cloud services in the HR domain.