Results for this period
Third quarter1 January 2026–30 September 2026ConsolidatedJapanese 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.
Revenue declined because the ¥82 million contract project for a specific customer recorded in the same period of the previous year did not recur, as well as because of a shift in the timing of live events and other factors. Profit declined because selling, general and administrative expenses increased by ¥64.633 million due to higher personnel expenses, depreciation and amortization, advertising expenses and other costs.
None ("There are no applicable matters")
| Item | Details |
|---|---|
| Fiscal Period Classification | Third quarter |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 1 January 2026–30 September 2026 |
| Net Sales | ¥766 million (YoY -13.5%) |
| Operating profit | ¥87 million (YoY -60.3%) |
| Ordinary income | ¥99 million (YoY -55.1%) |
| Profit attributable to owners of the parent | ¥52 million (YoY -62.7%) |
| Net income per share | ¥20.15 |
| Equity ratio | End of the current fiscal period 85.0% / End of previous period 84.0% |
| Total assets | ¥2,854 million |
| Net assets | ¥2,425 million |
| Full-year earnings forecast | Net Sales ¥1,176 million (YoY +1.6%) / Operating profit ¥119 million (YoY -51.7%) / Ordinary income ¥122 million (YoY -51.0%) / Net income ¥71 million (YoY -54.8%) |
| Annual Dividend Forecast | ¥0 → ¥0（0.0%） |
| Depreciation and amortization | ¥145,093 thousand |
| Breakdown of extraordinary income (loss) | Extraordinary income Gain on reversal of stock acquisition rights ¥184 thousand / Extraordinary loss Loss on disposal of fixed assets ¥5,674 thousand |
| Disclosure regarding the going concern assumption | None ("There are no applicable matters") |
| Change in accounting policy | Changes due to revisions to standards No / Other changes No / Change in accounting estimate No / Restatement No |
| Changes in the scope of consolidation | 0 additions, 0 exclusions (no material changes) |
| Availability of Supplementary Financial Results Materials | Yes |
| Availability of Financial Results Briefing | No |
| Issued Shares at Period-End | 2,621,000 shares |
| Treasury Shares at Period-End | — shares |
| Factors Behind Changes in Business Performance | Revenue declined because the ¥82 million contract project for a specific customer recorded in the same period of the previous year did not recur, as well as because of a shift in the timing of live events and other factors. Profit declined because selling, general and administrative expenses increased by ¥64.633 million due to higher personnel expenses, depreciation and amortization, advertising expenses and other costs. |
Items this document does not state (14)
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.Revenue declined because the ¥82 million contract project for a specific customer recorded in the same period of the previous year did not recur, as well as because of a shift in the timing of live events and other factors. The decline in profit was primarily due to a ¥64.633 million increase in selling, general and administrative expenses, resulting from higher personnel expenses, depreciation and amortization, advertising expenses and other costs aimed at restoring profitability and growth.