Difference Between the Full-Year Consolidated Earnings Forecast and Actual Results for the Fiscal Year Ended June 2026, Recognition of an Impairment Loss on Fixed Assets, and the Earnings Forecast for the Fiscal Year Ending June 2027
Green Monster Inc., consolidated subsidiary 株式会社 Financial Free College, and the Hong Kong subsidiary
Financial AI and blockchain infrastructure businesses, the Hong Kong subsidiary, the education services of 株式会社 Financial Free College, the stock-trading simulation learning app “株たす,” and the FX-trading simulation learning app “FXなび”
It was difficult to estimate when costs associated with launching new businesses would arise and the scale of those businesses, as well as the impact of financial market conditions and macroeconomic trends, changes to the revenue recognition method for the education services, lower user acquisition efficiency due to changes in the advertising market and other factors, and the restraint of user acquisition with an emphasis on cost-effectiveness. Regarding the impairment loss, the Company determined that operating losses are expected to continue in the relevant business and that the recoverability of shared assets would be lower than initially anticipated.
The difference between the previously announced forecast and actual results for the fiscal year ended June 2026 was revenue of △¥696 million, EBITDA of △¥362 million, operating income of △¥378 million, ordinary income of △¥375 million, and net income attributable to owners of the parent of △¥390 million. An impairment loss on fixed assets of ¥41 million was recognized. The presentation category is not specified in the main text.
This disclosure relates to actual full-year results for the fiscal year ended June 2026, but the accounting period in which the ¥41 million impairment loss on fixed assets was recognized is not specified in the main text.
The full-year consolidated earnings forecast for the fiscal year ending June 2026 was withdrawn on 13 February 2026 and classified as undecided. The full-year consolidated earnings forecast for the fiscal year ending June 2027 is revenue of ¥2,386 million, EBITDA of △¥271 million, operating income of △¥343 million, ordinary income of △¥348 million, net income attributable to owners of the parent of △¥413 million, and net income per share of △¥127.75. If it becomes necessary to revise the forecast figures, the Company will disclose the revisions promptly.
For the new businesses, the Company is developing the necessary organizational structure and verifying their technology and commercial viability, while continuing to examine the timing of commercialization and the scale of the businesses. If commercialization becomes feasible and the businesses are expected to affect results, the Company will disclose this promptly. For the fiscal year ending June 2027, the Company expects revenue growth from expanding its asset-building support business through its M&A strategy, while forecasting lower operating income due to upfront investment in the Financial AI and blockchain infrastructure businesses and in strengthening its organizational structure.
The Company will disclose developments promptly once commercialization becomes feasible or if it becomes necessary to revise the earnings forecast figures for the fiscal year ending June 2027.
| Item | Details |
|---|---|
| Event name | Difference Between the Full-Year Consolidated Earnings Forecast and Actual Results for the Fiscal Year Ended June 2026, Recognition of an Impairment Loss on Fixed Assets, and the Earnings Forecast for the Fiscal Year Ending June 2027 |
| Date of occurrence | 14 August 2026 (approved at a meeting of the Board of Directors held today) |
| Subject Entity | Green Monster Inc., consolidated subsidiary 株式会社 Financial Free College, and the Hong Kong subsidiary |
| Target Locations / Products | Financial AI and blockchain infrastructure businesses, the Hong Kong subsidiary, the education services of 株式会社 Financial Free College, the stock-trading simulation learning app “株たす,” and the FX-trading simulation learning app “FXなび” |
| Cause | It was difficult to estimate when costs associated with launching new businesses would arise and the scale of those businesses, as well as the impact of financial market conditions and macroeconomic trends, changes to the revenue recognition method for the education services, lower user acquisition efficiency due to changes in the advertising market and other factors, and the restraint of user acquisition with an emphasis on cost-effectiveness. Regarding the impairment loss, the Company determined that operating losses are expected to continue in the relevant business and that the recoverability of shared assets would be lower than initially anticipated. |
| Amount of Impact on Business Performance | The difference between the previously announced forecast and actual results for the fiscal year ended June 2026 was revenue of △¥696 million, EBITDA of △¥362 million, operating income of △¥378 million, ordinary income of △¥375 million, and net income attributable to owners of the parent of △¥390 million. An impairment loss on fixed assets of ¥41 million was recognized. The presentation category is not specified in the main text. |
| Accounting period in which recognized | This disclosure relates to actual full-year results for the fiscal year ended June 2026, but the accounting period in which the ¥41 million impairment loss on fixed assets was recognized is not specified in the main text. |
| Impact on Earnings Forecast | The full-year consolidated earnings forecast for the fiscal year ending June 2026 was withdrawn on 13 February 2026 and classified as undecided. The full-year consolidated earnings forecast for the fiscal year ending June 2027 is revenue of ¥2,386 million, EBITDA of △¥271 million, operating income of △¥343 million, ordinary income of △¥348 million, net income attributable to owners of the parent of △¥413 million, and net income per share of △¥127.75. If it becomes necessary to revise the forecast figures, the Company will disclose the revisions promptly. |
| Outlook | For the new businesses, the Company is developing the necessary organizational structure and verifying their technology and commercial viability, while continuing to examine the timing of commercialization and the scale of the businesses. If commercialization becomes feasible and the businesses are expected to affect results, the Company will disclose this promptly. For the fiscal year ending June 2027, the Company expects revenue growth from expanding its asset-building support business through its M&A strategy, while forecasting lower operating income due to upfront investment in the Financial AI and blockchain infrastructure businesses and in strengthening its organizational structure. |
| Planned follow-up disclosure | The Company will disclose developments promptly once commercialization becomes feasible or if it becomes necessary to revise the earnings forecast figures for the fiscal year ending June 2027. |
Items this document does not state (15)
These are items the company does not state in this document. We do not leave them blank, nor fill them in from other sources or by inference.
The reasons the company gives
The company's own explanation, not something inferred from the numbers.The reasons cited for the difference in results include investment costs associated with launching new businesses, uncertainty in financial market conditions and macroeconomic trends, a change in the revenue recognition method for the consolidated subsidiary's education services, and lower user acquisition efficiency due to changes in the advertising market and other factors. The impairment loss was attributed to the determination that operating losses are expected to continue in the relevant business and that the recoverability of shared assets would be lower than initially anticipated.