F&M CO.,LTD.

The company holds a large-scale membership base across multiple segments: 113,502 Accounting Service members, 14,817 F&M Club member companies, and 52,669 companies using Office Station (as of the end of March 2026). Through a stock-type structure in which monthly membership fee revenue accumulates, the company achieved net sales of ¥20,808 million and operating profit of ¥3,859 million in FY2026 (ending March 2026).

As of the end of March 2026, the company had business partnerships with 234 regional financial institutions. It has built a deeply collaborative framework that goes beyond simple referral relationships, including dispatching sales staff to MUFG Bank and cooperating with Shinkin Central Bank. This channel serves as a key route for acquiring new members for the Consulting Business, forming an entry barrier that is difficult for competitors to replicate in a short period.

The Office Station Series achieved net sales of ¥6,524 million in FY2026 (ending March 2026), up 28.7% year on year. Of the total capital expenditure of ¥3,533,009 thousand in FY2026 (ending March 2026), ¥2,560,741 thousand was allocated to the Business Solutions Business, continuing the development of new products such as talent management and the addition of AI functions. The multifaceted product deployment targeting both companies and professional service providers (shishi) serves as a differentiating factor.

Expanding participation in new employee training programs from a focus on the four major life insurance companies to mid-tier and foreign-affiliated life insurance companies. Advancing both efficiency gains through the introduction of online training and increased frequency, and cost reduction through improved accuracy of AI automated journal entries in parallel. Steadily expanding, with the number of accounting service members reaching 113,502 at the end of FY2026 (ending March 2026), up 11,226 from the previous period.

Expanded partner financial institutions to 234 institutions, building an integrated system at each branch level that consolidates sales and follow-up departments. Focusing on precise understanding of management issues and optimal solution proposals through promotion of financial statement data sharing. F&M Club membership steadily increased to 14,817 companies, up 1,112 from the previous period.

Began offering "Hojo Search" to F&M Club members in June 2025 and to financial institutions in July 2025. Also added new support menu items such as subsidies for new business expansion and subsidies for accelerating SME growth. Maintained a cumulative adoption rate of 92.6% through the 4th round of public solicitation for the SME Labor-Saving Investment Subsidy (general type).

Expanded the product lineup from the labor management domain into the HR domain with the release of "Office Station Talent Management." Promoting improved user business operations and differentiation by adding AI functionality to each product. Expanding, with corporate users reaching 52,669 companies (up 8,807 from the previous period) and 3,666 professional firms (up 339 firms) using the service.

Against the backdrop of a shift in generative AI from the "adoption" phase to the "revenue contribution" phase, continuing measures to control personnel expenses, outsourcing costs, and other expenses. Achieved an improvement in operating profit margin to 18.5% in FY2026 (ending March 2026), up from 15.9% in the previous period. Also monetizing AI utilization support for customers by offering generative AI prompts to professional firms and operating an AI study group.