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Results298AGVA TECH,Inc.Information and Communications, Services and Others

Financial Results for the Third Quarter of the Fiscal Year Ending December 2026 [Japanese GAAP] (Non-consolidated)

Third-quarter cumulative revenue increased 10.2% year on year, while the operating loss narrowed from ¥259.8 million to ¥161.4 million. However, the full-year earnings forecast was revised, while the annual dividend forecast remains ¥0.

Worth reading
42Recurring
Scored from 5 of 6 sections
Direction
Improvement
Direction inferred from the company’s description.
Scale
10.2
% (year-on-year change in revenue)
Wording
Conditional
How definitive the wording is.

Results for this period

Third quarter1 January 2026–30 September 2026Non-consolidated (standalone)Japanese GAAP
Net Sales1,221¥ millionYear on year +10.2%Progress 75.2%
Operating profit-161¥ million
Ordinary income-183¥ million
Net income attributable to owners of the parent-185¥ million

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(¥39.91)
Financial position at period-end
Total assets1,361¥ million
of which net assets 109 ¥ millionEquity ratio 5.7%vs. prior year-end -11.8pt

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.

Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥1,624 million (YoY +9.5%)
Operating profit¥-206 million
Ordinary income¥-239 million
Net income¥-242 million
Revision to Earnings ForecastNet Sales Not disclosed → ¥1,624 million / Operating profit Not disclosed → ¥-206 million / Ordinary income Not disclosed → ¥-239 million / Net income Not disclosed → ¥-242 million
Annual Dividend Forecast¥0 → ¥0(0.0%)
Factors Behind Changes in Business Performance

Against a backdrop of increased use of cloud services and wider adoption of generative AI, the company worked to expand sales of OLGA, enhance generative AI functions, expand services for lawyers and law firms, and enhance the functions of its registration and trademark services and customer touchpoints.

Disclosure regarding the going concern assumption

Not applicable

Change in accounting policy
基準改正に伴う変更 Noそれ以外の変更 Yes見積りの変更 No修正再表示 No
Breakdown of extraordinary income (loss)Current fiscal year Total extraordinary gains: —; extraordinary losses: Not disclosed
Depreciation and amortization¥211,681 thousand
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingNone (対象者:Not disclosed)
Issued Shares at Period-End4,638,298 shares
Treasury Shares at Period-End95 shares
Results for this period
ItemDetails
Fiscal Period ClassificationThird quarter
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedNon-consolidated (standalone)
Period Covered1 January 2026–30 September 2026
Net Sales¥1,221 million (YoY +10.2%)
Operating profit¥-161 million
Ordinary income¥-183 million
Profit attributable to owners of the parent¥-185 million
Net income per share(¥39.91)
Equity ratioEnd of the current fiscal period 5.7 / End of previous period 17.5
Total assets¥1,361 million
Net assets¥109 million
Full-year earnings forecastNet Sales ¥1,624 million (YoY +9.5%) / Operating profit ¥-206 million / Ordinary income ¥-239 million / Net income ¥-242 million
Revision to Earnings ForecastNet Sales Not disclosed → ¥1,624 million / Operating profit Not disclosed → ¥-206 million / Ordinary income Not disclosed → ¥-239 million / Net income Not disclosed → ¥-242 million
Annual Dividend Forecast¥0 → ¥0(0.0%)
Depreciation and amortization¥211,681 thousand
Breakdown of extraordinary income (loss)Current fiscal year Total extraordinary gains: —; extraordinary losses: Not disclosed
Disclosure regarding the going concern assumptionNot applicable
Change in accounting policyChanges due to revisions to standards No / Other changes Yes / Change in accounting estimate No / Restatement No
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingNone (対象者:Not disclosed)
Issued Shares at Period-End4,638,298 shares
Treasury Shares at Period-End95 shares
Factors Behind Changes in Business PerformanceAgainst a backdrop of increased use of cloud services and wider adoption of generative AI, the company worked to expand sales of OLGA, enhance generative AI functions, expand services for lawyers and law firms, and enhance the functions of its registration and trademark services and customer touchpoints.
Items this document does not state (14)
Operating MarginCash flows from operating activitiesCash flows from investing activitiesCash flows from financing activitiesCash and cash equivalents at end of periodPayout ratioShareholder Return PolicySegment revenueSegment profitRegional salesOrders received and order backlogImpairment lossChanges in the scope of consolidationMaterial 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.

This was due to efforts to expand sales of OLGA, enhance functions using generative AI, and expand services for lawyers and law firms, as well as registration and trademark services, against a backdrop of increased use of cloud services and wider adoption of generative AI. No details of the reasons for the revision to the full-year earnings forecast are provided in the main text.

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.
Financial Results for the Third Quarter of the Fiscal Year Ending December 2026 [Japanese GAAP] (Non-consolidated) | GVA TECH,Inc. (298A) timely disclosure | Komori