Results for this period
Interim period (second quarter)1 January 2026–30 June 2026Non-consolidated (standalone)Japanese 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.
Against a backdrop of growing use of generative AI and AI agents in business operations, the Company promoted a structural shift from legal DX to legal AX and worked to launch OLGA-related services, BenPal and GVA Labor Documents, strengthen integration and expand its service areas.
No applicable matters
| Item | Details |
|---|---|
| Fiscal Period Classification | Interim period (second quarter) |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Non-consolidated (standalone) |
| Period Covered | 1 January 2026–30 June 2026 |
| Net Sales | ¥820 million (YoY +9.7%) |
| Operating profit | ¥-123 million |
| Ordinary income | ¥-136 million |
| Profit attributable to owners of the parent | ¥-137 million |
| Net income per share | ¥(29.68) |
| Equity ratio | End of the current fiscal period 9.2 / End of previous period 17.5 |
| Total assets | ¥1,362 million |
| Net assets | ¥157 million |
| Cash flows from operating activities | ¥43,467 thousand |
| Cash flows from investing activities | ¥-297,333 thousand |
| Cash flows from financing activities | ¥-29,209 thousand |
| Cash and cash equivalents at end of period | ¥206,815 thousand |
| Full-year earnings forecast | Net Sales ¥2,096 million (YoY +41.3%) / Operating profit ¥31 million / Ordinary income ¥4 million / Net income ¥2 million |
| Annual Dividend Forecast | ¥0 → ¥0 |
| Depreciation and amortization | ¥136,456 thousand |
| Breakdown of extraordinary income (loss) | No extraordinary income or extraordinary losses were recorded during the interim accounting period. |
| Disclosure regarding the going concern assumption | No applicable matters |
| Change in accounting policy | Changes due to revisions to standards No / Other changes Yes / Change in accounting estimate No / Restatement No |
| Material subsequent events | No applicable matters. |
| Availability of Supplementary Financial Results Materials | Yes |
| Availability of Financial Results Briefing | None (対象者：Not applicable) |
| Issued Shares at Period-End | 4,638,298 |
| Treasury Shares at Period-End | 95 |
| Factors Behind Changes in Business Performance | Against a backdrop of growing use of generative AI and AI agents in business operations, the Company promoted a structural shift from legal DX to legal AX and worked to launch OLGA-related services, BenPal and GVA Labor Documents, strengthen integration and expand its service areas. |
Items this document does not state (10)
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.Amid a market environment in which the use of generative AI and AI agents in business operations is advancing, the Company promoted a structural shift from legal DX to legal AX and worked to launch AI-related services, strengthen integration with external systems, enter into business alliances and expand its service areas. The Company explained that the decline in net assets was mainly attributable to the recording of an interim net loss.