Results for this period
First quarter1 May 2026–31 July 2026Non-consolidated (standalone)Japanese GAAPThe 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.
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.
Driven by proactive sales activities targeting major tutoring schools, the “学びエイドマスターforSchool” service grew to ¥49.684 million, up 196.8% year on year. Meanwhile, “学びエイドマスター” declined to ¥16.070 million, down 16.9% year on year, due to the contraction of the operating environment for independent tutoring schools, and “学びエイドforEnterprise” fell to ¥7.832 million, down 59.3% year on year, due to a decrease in the number of projects.
Although it has been explained that events exist that give rise to significant doubt about the going-concern assumption, it has been determined that no significant uncertainty exists as a result of the capital alliance, the transition to a parent-company structure and commissioned operations, among other factors. The note states: “There are no applicable items.”
| Item | Details |
|---|---|
| Fiscal Period Classification | First quarter |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Non-consolidated (standalone) |
| Period Covered | 1 May 2026–31 July 2026 |
| Net Sales | ¥76 million (YoY +34.3%) |
| Operating profit | ¥-44 million |
| Ordinary income | ¥-44 million |
| Profit attributable to owners of the parent | ¥-44 million |
| Net income per share | -¥12.99 |
| Equity ratio | End of the current fiscal period 86.8 / End of previous period 86.7 |
| Total assets | ¥567 million |
| Net assets | ¥492 million |
| Cash and cash equivalents at end of period | ¥449,672 thousand |
| Full-year earnings forecast | Net Sales ¥708 million (YoY +93.5%) / Operating profit ¥105 million / Ordinary income ¥106 million / Net income ¥83 million |
| Annual Dividend Forecast | ¥0.00 → ¥0.00 |
| Segment revenue | Segment Educational Digital Business / Net Sales ¥76,928 thousand (YoY +34.3%) |
| Depreciation and amortization | ¥2,147 thousand |
| Breakdown of extraordinary income (loss) | Extraordinary income Not disclosed / Extraordinary loss Loss on Disposal of Fixed Assets ¥0 thousand |
| Disclosure regarding the going concern assumption | Although it has been explained that events exist that give rise to significant doubt about the going-concern assumption, it has been determined that no significant uncertainty exists as a result of the capital alliance, the transition to a parent-company structure and commissioned operations, among other factors. The note states: “There are no applicable items.” |
| Change in accounting policy | Changes due to revisions to standards No / Other changes No / Change in accounting estimate No / Restatement No |
| Material subsequent events | On 1 August 2026, the Company entered into a basic agreement on group operations relating to the tutoring-school business with NOVAホールディングス株式会社 and undertook outsourced head-office operating functions. |
| 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 |
| Factors Behind Changes in Business Performance | Driven by proactive sales activities targeting major tutoring schools, the “学びエイドマスターforSchool” service grew to ¥49.684 million, up 196.8% year on year. Meanwhile, “学びエイドマスター” declined to ¥16.070 million, down 16.9% year on year, due to the contraction of the operating environment for independent tutoring schools, and “学びエイドforEnterprise” fell to ¥7.832 million, down 59.3% year on year, due to a decrease in the number of projects. |
Items this document does not state (13)
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.While the “学びエイドマスターforSchool” service grew as a result of proactive sales activities targeting major tutoring schools, “学びエイドマスター” declined due to the contraction of the operating environment for independent tutoring schools, and “学びエイドforEnterprise” remained sluggish due to a decrease in the number of projects.