Results for this period
Interim period (second quarter)1 April 2026 to 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.
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.
Rising demand for support from external professionals, faster project completion resulting from improved work-processing capacity, higher productivity through the use of technologies such as AI, and expanded provision of the AI asset assessment solution.
Not applicable.
| Item | Details |
|---|---|
| Fiscal Period Classification | Interim period (second quarter) |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 1 April 2026 to 30 September 2026 |
| Net Sales | ¥2,955 million (YoY +11.3%) |
| Operating profit | ¥1,070 million (YoY +30.5%) |
| Ordinary income | ¥1,067 million (YoY +29.7%) |
| Profit attributable to owners of the parent | ¥713 million (YoY +26.5%) |
| Net income per share | ¥19.08 |
| Equity ratio | End of the current fiscal period 66 / End of previous period 65.4 |
| Total assets | ¥3,948 million |
| Net assets | ¥2,656 million |
| Cash flows from operating activities | ¥807,771 thousand |
| Cash flows from investing activities | ¥-73,471 thousand |
| Cash flows from financing activities | ¥-762,604 thousand |
| Cash and cash equivalents at end of period | ¥1,760,148 thousand |
| Full-year earnings forecast | Net Sales ¥6,300 million (YoY +10.4%) / Operating profit ¥2,160 million (YoY +8.7%) / Ordinary income ¥2,160 million (YoY +8.3%) / Profit attributable to owners of the parent ¥1,440 million (YoY +1.3%) |
| Annual Dividend Forecast | ¥32.5 → ¥36.5（+12.3%） |
| Depreciation and amortization | ¥21,669 thousand |
| Disclosure regarding the going concern assumption | Not 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 0 companies / Excluded 0 companies / Company name None |
| Availability of Supplementary Financial Results Materials | Yes |
| Availability of Financial Results Briefing | Available (participants not specified) |
| Issued Shares at Period-End | 37,500,000 shares |
| Treasury Shares at Period-End | 97,000 shares |
| Factors Behind Changes in Business Performance | Rising demand for support from external professionals, faster project completion resulting from improved work-processing capacity, higher productivity through the use of technologies such as AI, and expanded provision of the AI asset assessment solution. |
Items this document does not state (11)
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.Against a backdrop of labor shortages and increasingly sophisticated and complex accounting operations at companies, demand for support from external professionals increased. In addition, the consulting business improved its capacity to process work, increasing the speed at which projects were completed. Higher productivity through the use of technologies such as AI and the expanded provision of the AI asset assessment solution “Miracle X” also contributed.