Financial Summary for the Fiscal Year Ending February 2026 [Japanese GAAP] (Consolidated)

Performance Overview

For the fiscal year ending February 2026, consolidated net sales were 54,852 million yen (2.7% decrease YoY), operating income was 9,112 million yen (32.0% decrease YoY), ordinary income was 8,990 million yen (32.2% decrease YoY), and net income attributable to owners of parent was 5,956 million yen (33.5% decrease YoY). Investments such as changes to the solution system to strengthen sales force, preliminary investments in Spot Baitoru, office expansion, and new graduate recruitment had an impact. By segment, the Human Resource Services segment recorded net sales of 48,239 million yen (2.9% decrease YoY) and segment profit of 15,280 million yen (17.3% decrease YoY), while the DX business recorded net sales of 6,613 million yen (1.6% decrease YoY) and segment profit of 3,710 million yen (9.4% increase YoY).

Financial Position, Dividend Status and Future Outlook

At the end of the fiscal year ending February 2026, total assets were 49,954 million yen, net assets were 37,193 million yen, and the equity ratio stood at 73.7%. The annual dividend was 95 yen (interim 47 yen, year-end 48 yen), with a forecast of 97 yen (interim 48 yen, year-end 49 yen) for the fiscal year ending February 2027. Earnings guidance for the fiscal year ending February 2027 estimates net sales between 53,500 million and 57,600 million yen (2.5% to 5.0% decrease YoY), operating income between 5,000 million and 10,000 million yen (9.7% to 45.1% decrease YoY), and net income attributable to owners of parent between 2,900 million and 6,400 million yen (7.5% to 51.3% decrease YoY). Although a temporary sales decline due to the introduction of CPC is possible, the company aims to achieve a sales growth rate of 20% and an operating margin above 30% by leveraging its strengths in direct sales.