Worth reading
60In focus
0–100. This measures how worthwhile something is to read, not how good or bad the company is.Direction
Improvement
Direction inferred from the company’s description.Scale
29.8
%Wording
Conditional
How definitive the wording is.Results for this period
Third quarter1 May 2025–31 January 2026Non-consolidated (standalone)Japanese GAAPNet Sales254¥ millionYear on year +29.8%Progress 67.6%
Operating profit-140¥ million
Ordinary income-147¥ million
Net income attributable to owners of the parent-147¥ 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△45.86円
Financial position at period-end
Total assets664¥ million
of which net assets 567 ¥ millionEquity ratio 85.4%vs. prior year-end +23.8pt
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 and cash equivalents at end of period¥487,107 thousand
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥376 million (YoY +29.9%)
Operating profit¥-160 million
Ordinary income¥-167 million
Net income¥-168 million
Revision to Earnings ForecastNot disclosed → Net Sales 376 / Operating profit -160 / Ordinary income -167 / Net income -168
Annual Dividend Forecast¥0 → ¥0
Factors Behind Changes in Business Performance
学びエイドマスターforSchoolの売上増加などにより売上高が増加した一方、営業人員の採用活動と新サービスに係るWEB・SNS広告宣伝活動を強化した。
Disclosure regarding the going concern assumption
重要事象等の記載あり。営業損失等により継続企業の前提に重要な疑義を生じさせる事象が存在するが、資本業務提携等により重要な不確実性は認められないと判断。継続企業の前提に関する注記は該当事項なし。
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¥5,915 thousand
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingWhether applicable No / Subject person Not disclosed
Issued Shares at Period-End3,413,500 shares
Treasury Shares at Period-End0 shares
| Item | Details |
|---|---|
| Fiscal Period Classification | Third quarter |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Non-consolidated (standalone) |
| Period Covered | 1 May 2025–31 January 2026 |
| Net Sales | ¥254 million (YoY +29.8%) |
| Operating profit | ¥-140 million |
| Ordinary income | ¥-147 million |
| Profit attributable to owners of the parent | ¥-147 million |
| Net income per share | △45.86円 |
| Equity ratio | End of the current fiscal period 85.4 / End of previous period 61.6 |
| Total assets | ¥664 million |
| Net assets | ¥567 million |
| Cash and cash equivalents at end of period | ¥487,107 thousand |
| Full-year earnings forecast | Net Sales ¥376 million (YoY +29.9%) / Operating profit ¥-160 million / Ordinary income ¥-167 million / Net income ¥-168 million |
| Revision to Earnings Forecast | Not disclosed → Net Sales 376 / Operating profit -160 / Ordinary income -167 / Net income -168 |
| Annual Dividend Forecast | ¥0 → ¥0 |
| Depreciation and amortization | ¥5,915 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 | 重要事象等の記載あり。営業損失等により継続企業の前提に重要な疑義を生じさせる事象が存在するが、資本業務提携等により重要な不確実性は認められないと判断。継続企業の前提に関する注記は該当事項なし。 |
| 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 | Whether applicable No / Subject person Not disclosed |
| 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の売上増加などにより売上高が増加した一方、営業人員の採用活動と新サービスに係るWEB・SNS広告宣伝活動を強化した。 |
Items this document does not state (13)
Operating MarginCash flows from operating activitiesCash flows from investing activitiesCash flows from financing activitiesPayout 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」の売上が前年同期比124.5％増となったことなどで全体の売上高が増加しました。一方、営業人員の採用活動と新サービスに関するWEB・SNS広告を強化したため、費用が発生しました。
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.