Komori
Earnings218ALiberaware Co.,Ltd.Electrical Equipment and Precision Instruments

Summary of Financial Results for the Third Quarter of the Fiscal Year Ending July 2026 [Japanese GAAP] (Consolidated)

For the nine months ended 30 April 2026, revenue was ¥1,216 million, operating loss was ¥1,969 million, ordinary loss was ¥1,348 million, and net loss was ¥1,349 million. The full-year earnings forecast was revised, but delays in market introduction overseas and the prolonged PoC period for new products have continued.

Worth reading
54Recurring
0–100. This measures how worthwhile something is to read, not how good or bad the company is.
Direction
Deterioration
Direction inferred from the company’s description.
Scale
-1969
¥ million
Wording
Conditional
How definitive the wording is.

Results for this period

Third quarter1 August 2025 to 30 April 2026ConsolidatedJapanese GAAP
Net Sales1,216¥ millionProgress 64.0%
Operating profit-1,969¥ million
Ordinary income-1,348¥ million
Net income attributable to owners of the parent-1,349¥ 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(¥71.01)
Financial position at period-end
Total assets1,460¥ million
of which net assets 729 ¥ millionEquity ratio 46.6%vs. prior year-end -7.0pt

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.

Outlook and shareholder returns
Full-year earnings forecast
Net Sales1,700~1,900
Operating profit△2,154~△2,311
Ordinary income△574~△730
Profit attributable to owners of the parent△575~△731
Revision to Earnings ForecastNet Sales Not disclosed → 1,700~1,900 / Operating profit Not disclosed → △2,154~△2,311 / Ordinary income Not disclosed → △574~△730 / Profit attributable to owners of the parent Not disclosed → △575~△731
Annual Dividend Forecast¥0 → ¥0(0.0%)
Factors Behind Changes in Business Performance

No comparative analysis against the same period of the previous year has been conducted. Overseas, implementation evaluations and on-site demonstrations in the South Korean market are taking time, while in other regions regulatory and certification requirements, customer decisions on implementation, and the establishment of maintenance and operating structures mean that a meaningful contribution to revenue is expected from the next fiscal year onward. The automated patrol camera “トリノス” is also taking longer than expected to complete its PoC, and its meaningful contribution to revenue may be deferred until the next fiscal year or later.

Disclosure regarding the going concern assumption

Not applicable.

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
Changes in the scope of consolidationNew 0 companies (company name: —) / Excluded 0 companies (company name: —)
Depreciation and amortization¥40,701 thousand
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingAvailable (for institutional investors and analysts)
Issued Shares at Period-End19,637,700 shares
Treasury Shares at Period-End0 shares
Results for this period
ItemDetails
Fiscal Period ClassificationThird quarter
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 August 2025 to 30 April 2026
Net Sales¥1,216 million
Operating profit¥-1,969 million
Ordinary income¥-1,348 million
Profit attributable to owners of the parent¥-1,349 million
Net income per share(¥71.01)
Equity ratioEnd of the current fiscal period 46.6 / End of previous period 53.6
Total assets¥1,460 million
Net assets¥729 million
Full-year earnings forecastNet Sales 1,700~1,900 / Operating profit △2,154~△2,311 / Ordinary income △574~△730 / Profit attributable to owners of the parent △575~△731
Revision to Earnings ForecastNet Sales Not disclosed → 1,700~1,900 / Operating profit Not disclosed → △2,154~△2,311 / Ordinary income Not disclosed → △574~△730 / Profit attributable to owners of the parent Not disclosed → △575~△731
Annual Dividend Forecast¥0 → ¥0(0.0%)
Depreciation and amortization¥40,701 thousand
Disclosure regarding the going concern assumptionNot applicable.
Change in accounting policyChanges due to revisions to standards No / Other changes No / Change in accounting estimate No / Restatement No
Changes in the scope of consolidationNew 0 companies (company name: —) / Excluded 0 companies (company name: —)
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingAvailable (for institutional investors and analysts)
Issued Shares at Period-End19,637,700 shares
Treasury Shares at Period-End0 shares
Factors Behind Changes in Business PerformanceNo comparative analysis against the same period of the previous year has been conducted. Overseas, implementation evaluations and on-site demonstrations in the South Korean market are taking time, while in other regions regulatory and certification requirements, customer decisions on implementation, and the establishment of maintenance and operating structures mean that a meaningful contribution to revenue is expected from the next fiscal year onward. The automated patrol camera “トリノス” is also taking longer than expected to complete its PoC, and its meaningful contribution to revenue may be deferred until the next fiscal year or later.
Items this document does not state (14)
Operating MarginCash flows from operating activitiesCash flows from investing activitiesCash flows from financing activitiesCash and cash equivalents at end of periodPayout ratioShareholder Return PolicySegment revenueSegment profitRegional salesOrders received and order backlogImpairment lossBreakdown of extraordinary income (loss)Material 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.

The South Korean market is still in its early stages, and customer implementation evaluations and on-site demonstrations are taking time. In other regions as well, regulatory and certification requirements, customer decisions on implementation, and the establishment of maintenance and operating structures are taking longer than expected. In addition, the automated patrol camera “トリノス” is taking longer than expected to complete its PoC.

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.
Summary of Financial Results for the Third Quarter of the Fiscal Year Ending July 2026 [Japanese GAAP] (Consolidated) | Liberaware Co.,Ltd. (218A) timely disclosure | Komori