| Item | Current | Prior | YoY % |
|---|---|---|---|
| Net Sales | ¥2.59B | ¥2.53B | +2.3% |
| Cost of Sales | ¥2.02B | ¥2.03B | -0.2% |
| Gross Profit | ¥568M | ¥505M | +12.5% |
| SG&A Expenses | ¥513M | ¥472M | +8.8% |
| Operating Income | ¥54M | ¥32M | +68.8% |
| Non-operating Income | ¥9M | ¥9M | +5.2% |
| Non-operating Expenses | ¥53M | ¥68M | -22.0% |
| Ordinary Income | ¥9M | ¥-27M | +133.3% |
| Profit Before Tax | ¥-275M | ¥-26M | -964.2% |
| Income Tax Expense | ¥-13M | ¥19M | -166.3% |
| Net Income | ¥-263M | ¥-45M | -485.0% |
| Net Income Attributable to Owners | ¥-262M | ¥-44M | -495.5% |
| Total Comprehensive Income | ¥-260M | ¥-52M | -400.0% |
| Depreciation & Amortization | ¥6M | ¥7M | -17.8% |
| Interest Expense | ¥3M | ¥2M | +10.8% |
| Earnings per Unit (EPU) | ¥-264.14 | ¥-45.15 | -485.0% |
| Distribution per Unit (DPU) | ¥0.00 | ¥0.00 | - |
| Item | Current End | Prior End | Change |
|---|---|---|---|
| Current Assets | ¥1.97B | ¥1.81B | +¥157M |
| Cash and Deposits | ¥793M | ¥1.10B | ¥-303M |
| Accounts Receivable | ¥1.02B | ¥556M | +¥464M |
| Non-current Assets | ¥947M | ¥990M | ¥-44M |
| Property, Plant & Equipment | ¥116M | ¥119M | ¥-3M |
| Item | Current | Prior | Change |
|---|---|---|---|
| Operating Cash Flow | ¥-488M | ¥-383M | ¥-105M |
| Investing Cash Flow | ¥-819,000 | ¥-5M | +¥4M |
| Financing Cash Flow | ¥186M | ¥86M | +¥100M |
| Free Cash Flow | ¥-489M | - | - |
| Item | Value |
|---|---|
| Book Value Per Share | ¥1,119.36 |
| Net Profit Margin | -10.1% |
| Gross Profit Margin | 21.9% |
| Current Ratio | 111.3% |
| Quick Ratio | 111.3% |
| Debt-to-Equity Ratio | 1.59x |
| Interest Coverage Ratio | 21.51x |
| EBITDA Margin | 2.3% |
| Effective Tax Rate | 4.6% |
| Item | YoY Change |
|---|---|
| Net Sales YoY Change | +2.3% |
| Operating Income YoY Change | +66.6% |
| Ordinary Income YoY Change | +19.6% |
| Net Income Attributable to Owners YoY Change | +3.4% |
| Item | Value |
|---|---|
| Units Outstanding (incl. Treasury) | 993K shares |
| Average Units Outstanding | 993K shares |
| NAV per Unit | ¥1,131.92 |
| EBITDA | ¥60M |
| Item | Amount |
|---|---|
| Q2 Distribution | ¥0.00 |
| Year-End Distribution | ¥14.00 |
| Segment | Revenue | Operating Income |
|---|---|---|
| EducationTraining | ¥214M | ¥60M |
| EmploymentSupportAndConsignment | ¥590M | ¥60M |
| PermanentRecruitmentServiceAndTemporaryStaffing | ¥1.79B | ¥124M |
| Item | Forecast |
|---|---|
| Net Sales Forecast | ¥5.52B |
| Operating Income Forecast | ¥130M |
| Ordinary Income Forecast | ¥149M |
| Net Income Attributable to Owners Forecast | ¥92M |
| Earnings per Unit Forecast (EPU) | ¥93.28 |
| Distribution per Unit Forecast (DPU) | ¥14.00 |
| Intangible Assets | ¥15M | ¥20M | ¥-5M |
| Goodwill | ¥6M | ¥10M | ¥-3M |
| Investment Securities | ¥703M | ¥760M | ¥-57M |
| Total Assets | ¥2.91B | ¥2.80B | +¥113M |
| Current Liabilities | ¥1.77B | ¥1.37B | +¥392M |
| Accounts Payable | ¥58M | ¥48M | +¥10M |
| Short-term Loans | ¥600M | ¥200M | +¥400M |
| Non-current Liabilities | ¥21M | ¥25M | ¥-4M |
| Total Liabilities | ¥1.79B | ¥1.40B | +¥388M |
| Total Equity | ¥1.12B | ¥1.40B | ¥-275M |
| Capital Stock | ¥256M | ¥256M | ¥0 |
| Capital Surplus | ¥103M | ¥103M | ¥0 |
| Retained Earnings | ¥665M | ¥941M | ¥-276M |
| Owners' Equity | ¥1.11B | ¥1.39B | ¥-275M |
| Working Capital | ¥199M | - | - |