Worth reading
65In focus
0–100. This measures how worthwhile something is to read, not how good or bad the company is.Direction
Mixed performance
Direction inferred from the company’s description.Scale
12
% (year-on-year change in revenue)Wording
Conditional
How definitive the wording is.Results for this period
Interim period (second quarter)2025年5月1日〜2025年10月31日Non-consolidated (standalone)Japanese GAAPNet Sales138¥ millionYear on year +12.0%Progress 23.6%
Operating profit-122¥ million
Ordinary income-129¥ million
Net income attributable to owners of the parent-130¥ million
The width of the band at each stage is based on revenue. The narrower it becomes toward the bottom, the smaller the proportion of revenue that remains as profit. The dotted outline is the full-year forecast and the band inside it is the result for this period. The progress rate is the result divided by the forecast.
Net income per share△41.60円
Financial position at period-end
Total assets660¥ million
of which net assets 585 ¥ millionEquity ratio 88.6%vs. prior year-end +27.0pt
塗りつぶした部分が自己資本比率です。総資産のうち、返済のいらない自前の資金がどれだけかを表します。The thin vertical line indicates the level at the end of the previous fiscal year.
Cash inflows and outflows
Operating-83,550
Investment-10,556
Financials+558,927
Net change+464,821
Stacked from zero: upward is an increase in cash, downward a decrease (in ¥ thousand).The net change represented by the dotted line is the total of three items, calculated from figures provided by the company.
Cash and cash equivalents at end of period¥494,778 thousand
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥585 million (YoY +101.8%)
Operating profit¥4 million
Ordinary income¥1 million
Net income¥0 million
Net income per share0.07円
Revision to Earnings ForecastNet Sales ¥585 million → ¥585 million（0.0%） / Operating profit ¥4 million → ¥4 million（0.0%） / Ordinary income ¥1 million → ¥1 million（0.0%） / Net income ¥0 million → ¥0 million（0.0%）
Annual Dividend Forecast¥0 → ¥0（0.0%）
Factors Behind Changes in Business Performance
「学びエイドマスターforSchool」の売上高が前年同期比57.4％増となるなど、全体売上高は前年同期比12.0％増加した。営業人員をはじめとする採用活動の強化、新サービス販売に係るWEBやSNSを中心とした広告宣伝活動の強化により営業損失を計上した。
Disclosure regarding the going concern assumption
継続企業の前提に関する重要事象等の記載あり。前事業年度および当中間会計期間に営業損失・営業活動によるキャッシュ・フローのマイナスが続いているが、第三者割当増資および資本業務提携等により、継続企業の前提に重要な不確実性は認められないと判断している。中間財務諸表の継続企業の前提に関する注記は「該当事項はありません」。
Change in accounting policy
基準改正に伴う変更 Noそれ以外の変更 No見積りの変更 No修正再表示 No
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of non-current assets ¥61 thousand / Extraordinary loss Loss on Disposal of Fixed Assets ¥65 thousand
Depreciation and amortization¥3,680 thousand
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingYes (no attendees specified)
Issued Shares at Period-End3,413,500 shares
Treasury Shares at Period-End0 shares
| Item | Details |
|---|---|
| Fiscal Period Classification | Interim period (second quarter) |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Non-consolidated (standalone) |
| Period Covered | 2025年5月1日〜2025年10月31日 |
| Net Sales | ¥138 million (YoY +12.0%) |
| Operating profit | ¥-122 million |
| Ordinary income | ¥-129 million |
| Profit attributable to owners of the parent | ¥-130 million |
| Net income per share | △41.60円 |
| Equity ratio | End of the current fiscal period 88.6 / End of previous period 61.6 |
| Total assets | ¥660 million |
| Net assets | ¥585 million |
| Cash flows from operating activities | ¥-83,550 thousand |
| Cash flows from investing activities | ¥-10,556 thousand |
| Cash flows from financing activities | ¥558,927 thousand |
| Cash and cash equivalents at end of period | ¥494,778 thousand |
| Full-year earnings forecast | Net Sales ¥585 million (YoY +101.8%) / Operating profit ¥4 million / Ordinary income ¥1 million / Net income ¥0 million / Net income per share 0.07円 |
| Revision to Earnings Forecast | Net Sales ¥585 million → ¥585 million（0.0%） / Operating profit ¥4 million → ¥4 million（0.0%） / Ordinary income ¥1 million → ¥1 million（0.0%） / Net income ¥0 million → ¥0 million（0.0%） |
| Annual Dividend Forecast | ¥0 → ¥0（0.0%） |
| Depreciation and amortization | ¥3,680 thousand |
| Breakdown of extraordinary income (loss) | Extraordinary income Gain on sale of non-current assets ¥61 thousand / Extraordinary loss Loss on Disposal of Fixed Assets ¥65 thousand |
| Disclosure regarding the going concern assumption | 継続企業の前提に関する重要事象等の記載あり。前事業年度および当中間会計期間に営業損失・営業活動によるキャッシュ・フローのマイナスが続いているが、第三者割当増資および資本業務提携等により、継続企業の前提に重要な不確実性は認められないと判断している。中間財務諸表の継続企業の前提に関する注記は「該当事項はありません」。 |
| Change in accounting policy | Changes due to revisions to standards No / Other changes No / Change in accounting estimate No / Restatement No |
| Availability of Supplementary Financial Results Materials | Yes |
| Availability of Financial Results Briefing | Yes (no attendees specified) |
| Issued Shares at Period-End | 3,413,500 shares |
| Treasury Shares at Period-End | 0 shares |
| Factors Behind Changes in Business Performance | 「学びエイドマスターforSchool」の売上高が前年同期比57.4％増となるなど、全体売上高は前年同期比12.0％増加した。営業人員をはじめとする採用活動の強化、新サービス販売に係るWEBやSNSを中心とした広告宣伝活動の強化により営業損失を計上した。 |
Items this document does not state (10)
Operating MarginPayout ratioShareholder Return PolicySegment revenueSegment profitRegional salesOrders received and order backlogImpairment lossChanges in the scope of consolidationMaterial subsequent events
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.「学びエイドマスターforSchool」の売上増などにより全体売上高が増加しました。一方、営業人員をはじめとする採用活動と、新サービス販売に係るWEB・SNSを中心とした広告宣伝活動を強化したことが営業損失の要因とされています。
How to read this page
This is not the documentKomori reads the disclosure the company filed and writes this summary. Figures are as stated by the company and are not audited.
Weight is not a verdictIt measures how much this changes what the company had already told the market. It is not a view on the shares.
Corrections happenIf the company reissues this disclosure, the page is rebuilt from the corrected version and the revision number moves up.