Results for this period
Interim period (second quarter)1 September 2025–28 February 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.
Stacked from zero: upward is an increase in cash, downward a decrease (in ¥ thousand).The net change represented by the dotted line is the total of three items, calculated from figures provided by the company.
The factors included steady growth in existing and new businesses, synergies from the merger, and increases in the number of customers using the food provision service and the number of corporate customers for water servers. Meanwhile, total expenses of ¥13,720 thousand, comprising M&A expenses and other costs of ¥1,795 thousand, audit fees of ¥6,160 thousand, and personnel recruitment and external consulting expenses of ¥5,765 thousand, weighed on operating income. Extraordinary income, including gains on debt forgiveness, boosted net income.
Not applicable. Neither the notes on the going concern assumption nor events or conditions that raise significant doubt about the going concern assumption are applicable.
| Item | Details |
|---|---|
| Fiscal Period Classification | Interim period (second quarter) |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 1 September 2025–28 February 2026 |
| Net Sales | ¥1,640 million |
| Operating profit | ¥4 million |
| Ordinary income | ¥14 million |
| Profit attributable to owners of the parent | ¥21 million |
| Net income per share | ¥0.86 |
| Equity ratio | End of the current fiscal period 75.8 / End of previous period 85.4 |
| Total assets | ¥7,826 million |
| Net assets | ¥6,013 million |
| Cash flows from operating activities | ¥-952,819 thousand |
| Cash flows from investing activities | ¥-111,886 thousand |
| Cash flows from financing activities | ¥1,045,728 thousand |
| Cash and cash equivalents at end of period | ¥562,828 thousand |
| Full-year earnings forecast | Net Sales ¥10,000 million / Operating profit ¥310 million / Ordinary income ¥270 million / Net income ¥300 million |
| Revision to Earnings Forecast | No |
| Annual Dividend Forecast | ¥1.5 → ¥4 |
| Segment revenue | Wellness ¥1,553,754 thousand, Medical cosmetics business ¥86,388 thousand |
| Segment profit | Wellness ¥114,246 thousand, Medical cosmetics business ¥31,428 thousand |
| Depreciation and amortization | ¥8,805 thousand |
| Breakdown of extraordinary income (loss) | Extraordinary income Debt Forgiveness Gains ¥38,900 thousand, Other ¥930 thousand / Extraordinary loss Loss on sale of fixed assets ¥21 thousand |
| Disclosure regarding the going concern assumption | Not applicable. Neither the notes on the going concern assumption nor events or conditions that raise significant doubt about the going concern assumption are applicable. |
| 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 | New Number of companies 2 / Company name 株式会社IMGホールディングス, 石垣食品株式会社 / Excluded Number of companies 1 / Company name 株式会社グランドルーフ |
| Material subsequent events | On 2 March 2026, the Company acquired additional shares in ACA Next株式会社 and made it a consolidated subsidiary. The acquisition cost was ¥969,372 thousand. |
| Availability of Supplementary Financial Results Materials | Yes |
| Availability of Financial Results Briefing | Held (対象者：Not disclosed) |
| Issued Shares at Period-End | 28,369,378 |
| Treasury Shares at Period-End | 1,781 |
| Factors Behind Changes in Business Performance | The factors included steady growth in existing and new businesses, synergies from the merger, and increases in the number of customers using the food provision service and the number of corporate customers for water servers. Meanwhile, total expenses of ¥13,720 thousand, comprising M&A expenses and other costs of ¥1,795 thousand, audit fees of ¥6,160 thousand, and personnel recruitment and external consulting expenses of ¥5,765 thousand, weighed on operating income. Extraordinary income, including gains on debt forgiveness, boosted net income. |
Items this document does not state (6)
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.Net sales increased on the steady growth of existing and new businesses and synergies from the merger, while the Company advanced the renewal of its sales structure and optimization of its organizational structure. Extraordinary income, including gains on debt forgiveness associated with the resolution of liabilities in unprofitable divisions, also boosted net income.