Fiscal Year Ending February 2026 3rd Quarter Financial Summary [Japanese GAAP] (Consolidated)

Overview of Results

In the cumulative 3rd quarter of the fiscal year ending February 2026, net sales reached JPY 42,378 million (0.6% decrease year-over-year). Operating income was JPY 8,085 million (25.7% decrease year-over-year), ordinary income was JPY 8,098 million (24.9% decrease year-over-year), and net income attributable to owners of parent for the quarter was JPY 5,598 million (23.9% decrease year-over-year). The main factors for the profit decline were changes to the solution system aimed at strengthening sales capabilities, front-loaded investments in Spot Baitoru, office expansion, and new graduate recruitment. The equity ratio improved to 73.9%.

Segment Results and Outlook

In the Human Resources Services segment, sales slowed in acquiring new customers due to increased handover operations of client accounts, resulting in net sales of JPY 37,356 million (0.7% decrease year-over-year) and segment profit of JPY 12,584 million (15.2% decrease year-over-year). The DX segment saw sales of JPY 5,062 million (0.3% decrease year-over-year) due to a decline in the number of some contracted companies, but segment profit increased to JPY 2,857 million (15.3% increase year-over-year). The full-year earnings forecast for the fiscal year ending February 2026 anticipates net sales of JPY 60 billion (6.4% increase year-over-year), operating income of JPY 12 billion (10.5% decrease year-over-year), and net income attributable to owners of parent of JPY 8 billion (10.6% decrease year-over-year).