CEDAR.Co.,Ltd.
2435・Standard Market・Services
Day Service Business
Cedar's growth segment operating day services for persons certified as requiring long-term care or support.
| Period | Current | Previous | Change |
|---|---|---|---|
| Net sales (full year) | ¥4,138 million | ¥3,899 million | ↑ |
| Segment profit (full year) | ¥417 million | ¥350 million | ↑ |
| Segment profit margin (full year) | 10.1% | 9.0% | ↑ |
| Net sales YoY change | +6.1% | — | ↑ |
| Segment profit YoY change | +19.1% | — | ↑ |
| Segment assets | ¥2,599 million | ¥2,535 million | ↑ |
| Depreciation and amortization | ¥80 million | ¥69 million | ↑ |
Business Details
A business that provides daily living care and functional training, among other services, at day service centers to persons certified as requiring long-term care or support. It is characterized by rehabilitation-centered services provided by specialists such as physical therapists and occupational therapists, and operates mainly in the Kyushu/Yamaguchi region and the Kanto region. The segment has focused on improving facility utilization rates and service quality, and was the only segment among the three to achieve both higher revenue and higher profit in the fiscal year under review.
Recent Overview
Higher revenue and profit driven by improved utilization at existing facilities, achieving the highest profit growth rate among the three segments.
In FY2026 (ending March 2026), the segment focused on improving facility utilization rates by enhancing service quality at existing day service facilities, achieving net sales of ¥4,138 million (+6.1% YoY) and segment profit of ¥417 million (+19.1% YoY). While the Facility Service Business (profit down 8.5%) and the Home Care Service Business (widening loss) struggled, the Day Service Business was the only segment to achieve both higher revenue and higher profit, supporting overall group earnings. In the next fiscal year (FY2027, ending March 2027), the company intends to improve per-user unit prices and profit margins through appropriate service provision tailored to users' needs and conditions.
Key Products
Growth Drivers
- Higher facility utilization rates driven by improved service quality at existing day service facilities
- Higher per-user unit prices through appropriate service provision tailored to user needs
- Continued expansion of demand for long-term care services amid the advancing super-aging society
- Utilization of long-term care insurance benefit add-ons such as the functional training add-on and scientific nursing care-related add-ons
- Promotion of new user acquisition
Risks
- Risk of fluctuation in per-user unit prices due to revisions to the long-term care insurance system and fee schedule revisions
- Difficulty securing care staff (including qualified personnel) and rising personnel costs
- Decline in utilization rates due to the spread of infectious diseases (influenza, COVID-19, etc.) within facilities
- Risk of impairment of fixed assets (an impairment loss of ¥12 million was recorded in the Facility Service Business in FY2026 (ending March 2026))
- Costs and operational risks associated with accepting and training foreign care workers
Last updated: June 25, 2026