Komori
Results2330Forside Co.,Ltd.Information and Communications, Services and Others

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

Cumulative revenue for the first 3 quarters decreased 29.2% year on year, while operating profit decreased 63.1%, resulting in a substantial decline in both revenue and profit. Following the inappropriate recording of sales by a subsidiary, prior-year figures were revised and restated, but the full-year earnings forecast was left unchanged and the annual dividend forecast remains undecided.

Worth reading
63In focus
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
-29.2
%
Wording
Conditional
How definitive the wording is.

Results for this period

Third quarter1 January 2026–30 September 2026ConsolidatedJapanese GAAP
Net Sales4,806¥ millionYear on year -29.2%Progress 80.1%
Operating profit124¥ millionYear on year -63.1%Progress 114.8%
Ordinary income132¥ millionYear on year -62.4%Progress 115.8%
Net income attributable to owners of the parent68¥ millionYear on year -79.0%

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¥1.56
Financial position at period-end
Total assets4,616¥ million
of which net assets 3,041 ¥ millionEquity ratio 65.9%vs. prior year-end +2.9pt

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.

Segment revenuePrize Business ¥2,946,970 thousand (YoY +18.7%), Content Business ¥44,961 thousand (YoY -28.5%), Events Business ¥65,479 thousand (YoY -66.4%), Master Rights Business ¥151,866 thousand (YoY +29.6%), AI-Related Business ¥25,000 thousand (YoY -99.1%), Logistics-related business ¥291,100 thousand (YoY +97.8%), Comprehensive human resources services ¥1,281,200 thousand (YoY +45.0%)
Segment profitPrize Business ¥305,173 thousand (YoY +19.2%), Content Business ¥-10,134 thousand, Events Business ¥-17,533 thousand, Master Rights Business ¥14,741 thousand, AI-Related Business ¥-7,282 thousand, Logistics-related business ¥-2,066 thousand, Comprehensive human resources services ¥-4,068 thousand
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥5,998 million (YoY -30.9%)
Operating profit¥108 million (YoY -72.4%)
Ordinary income¥114 million (YoY -72.1%)
Profit attributable to owners of the parent¥80 million (YoY -78.3%)
Revision to Earnings ForecastNo revision
Annual Dividend Forecast0 yen → Undecided
Factors Behind Changes in Business Performance

Overall revenue declined as a result of downsizing certain businesses. The downsizing of the GPU server sales business, a decrease in large-scale events, and higher costs for the weaker yen, transportation, raw materials and fuel, among other factors, affected the performance of each business.

Disclosure regarding the going concern assumption

None

Change in accounting policy
基準改正に伴う変更 Noneそれ以外の変更 None見積りの変更 None修正再表示 Available
Changes in the scope of consolidationNew 0 / Excluded 0 / Company name N/A
Impairment loss¥4,223 thousand
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of non-current assets ¥5,214 thousand / Extraordinary loss Loss on disposal of non-current assets ¥7 thousand, Impairment loss ¥4,223 thousand, Special investigation expenses and related costs ¥43,404 thousand
Depreciation and amortization¥50,874 thousand
Availability of Supplementary Financial Results MaterialsAvailable
Availability of Financial Results BriefingNone
Issued Shares at Period-End43,687,704 shares
Treasury Shares at Period-End96,874 shares
Results for this period
ItemDetails
Fiscal Period ClassificationThird quarter
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 January 2026–30 September 2026
Net Sales¥4,806 million (YoY -29.2%)
Operating profit¥124 million (YoY -63.1%)
Ordinary income¥132 million (YoY -62.4%)
Profit attributable to owners of the parent¥68 million (YoY -79.0%)
Net income per share¥1.56
Equity ratioEnd of the current fiscal period 65.9 / End of previous period 63
Total assets¥4,616 million
Net assets¥3,041 million
Full-year earnings forecastNet Sales ¥5,998 million (YoY -30.9%) / Operating profit ¥108 million (YoY -72.4%) / Ordinary income ¥114 million (YoY -72.1%) / Profit attributable to owners of the parent ¥80 million (YoY -78.3%)
Revision to Earnings ForecastNo revision
Annual Dividend Forecast0 yen → Undecided
Segment revenuePrize Business ¥2,946,970 thousand (YoY +18.7%), Content Business ¥44,961 thousand (YoY -28.5%), Events Business ¥65,479 thousand (YoY -66.4%), Master Rights Business ¥151,866 thousand (YoY +29.6%), AI-Related Business ¥25,000 thousand (YoY -99.1%), Logistics-related business ¥291,100 thousand (YoY +97.8%), Comprehensive human resources services ¥1,281,200 thousand (YoY +45.0%)
Segment profitPrize Business ¥305,173 thousand (YoY +19.2%), Content Business ¥-10,134 thousand, Events Business ¥-17,533 thousand, Master Rights Business ¥14,741 thousand, AI-Related Business ¥-7,282 thousand, Logistics-related business ¥-2,066 thousand, Comprehensive human resources services ¥-4,068 thousand
Depreciation and amortization¥50,874 thousand
Impairment loss¥4,223 thousand
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of non-current assets ¥5,214 thousand / Extraordinary loss Loss on disposal of non-current assets ¥7 thousand, Impairment loss ¥4,223 thousand, Special investigation expenses and related costs ¥43,404 thousand
Disclosure regarding the going concern assumptionNone
Change in accounting policyChanges due to revisions to standards None / Other changes None / Change in accounting estimate None / Restatement Available
Changes in the scope of consolidationNew 0 / Excluded 0 / Company name N/A
Availability of Supplementary Financial Results MaterialsAvailable
Availability of Financial Results BriefingNone
Issued Shares at Period-End43,687,704 shares
Treasury Shares at Period-End96,874 shares
Factors Behind Changes in Business PerformanceOverall revenue declined as a result of downsizing certain businesses. The downsizing of the GPU server sales business, a decrease in large-scale events, and higher costs for the weaker yen, transportation, raw materials and fuel, among other factors, affected the performance of each business.
Items this document does not state (10)
Operating MarginCash flows from operating activitiesCash flows from investing activitiesCash flows from financing activitiesCash and cash equivalents at end of periodPayout ratioShareholder Return PolicyRegional salesOrders received and order backlogMaterial 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 company explained that overall revenue declined as a result of downsizing certain businesses. It cited, in particular, the downsizing of the GPU server sales business, a decrease in large-scale events, and higher costs for the weaker yen, transportation, raw materials and fuel.

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 December 2026 (Japanese GAAP) (Consolidated) | Forside Co.,Ltd. (2330) timely disclosure | Komori