Results for this period
Interim period (second quarter)1 April 2026–30 September 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.
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.
Stacked from zero: upward is an increase in cash, downward a decrease (in ¥ million).The net change represented by the dotted line is the total of three items, calculated from figures provided by the company.
The number of engineers increased year on year, while the utilization rate and number of active engineers were below the same period of the previous year. Engineering fees exceeded the same period of the previous year, while hours worked were at the same level as the previous year.
No applicable matter
| Item | Details |
|---|---|
| Fiscal Period Classification | Interim period (second quarter) |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Non-consolidated (standalone) |
| Period Covered | 1 April 2026–30 September 2026 |
| Net Sales | ¥3,129 million (YoY +1.7%) |
| Operating profit | ¥253 million (YoY -2.7%) |
| Ordinary income | ¥266 million (YoY +1.0%) |
| Profit attributable to owners of the parent | ¥180 million (YoY -0.3%) |
| Equity ratio | End of the current fiscal period 71.3% / End of previous period 71.5% |
| Total assets | ¥5,595 million |
| Net assets | ¥3,991 million |
| Cash flows from operating activities | ¥199 million |
| Cash flows from investing activities | ¥-505 million |
| Cash flows from financing activities | ¥-265 million |
| Cash and cash equivalents at end of period | ¥2,004 million |
| Full-year earnings forecast | Net Sales Not disclosed / Operating profit Not disclosed / Ordinary income Not disclosed / Net income Not disclosed / Change from previous period Not disclosed / Remarks Unchanged from the earnings forecast announced on 13 May 2026 |
| Revision to Earnings Forecast | No change |
| Depreciation and amortization | ¥9 million |
| Disclosure regarding the going concern assumption | No applicable matter |
| Material subsequent events | At a meeting of the Board of Directors held on 4 November 2026, the Company resolved to acquire up to 80,000 treasury shares, with a maximum aggregate acquisition price of ¥130 million. The acquisition period is from 5 November 2026 to 4 November 2027. |
| Factors Behind Changes in Business Performance | The number of engineers increased year on year, while the utilization rate and number of active engineers were below the same period of the previous year. Engineering fees exceeded the same period of the previous year, while hours worked were at the same level as the previous year. |
Items this document does not state (17)
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.Overall, development investment by major customers and demand for engineers remained solid, but utilization rates and the number of active engineers were below the same period of the previous year, due to some customers reviewing their development structures and taking a cautious stance toward increasing headcount. Meanwhile, engineering fees exceeded the same period of the previous year, reflecting negotiations to secure appropriate rates and initiatives to improve customer satisfaction.