Revised forecast
Fiscal year ending December 2026 · interim period (interim consolidated accounting period)Previous forecast published 31 July 2026The bar length represents the relative magnitude of change, based on the item that changed the most in this document.
A provision for shareholder benefits was recognized because the number of shareholders eligible for shareholder benefits increased and the benefit usage rate exceeded assumptions; sales declined due to delays in product manufacturing at 株式会社シーズ・ファクトリー; the number of students enrolled in Fujisan Academia Group's medical school entrance examination course declined; and additional items requiring adjustment arose during the audit process, primarily in the consolidation accounting for 株式会社シーズ・ファクトリー.
| Item | Details |
|---|---|
| Net Sales | ¥3,005 million → ¥2,930 million（-2.5%） |
| Operating profit | ¥38 million → ¥30 million（-21.0%） |
| Ordinary income | ¥38 million → ¥28 million（-26.3%） |
| Profit attributable to owners of the parent | ¥0 million → ¥-12 million |
| Net income per share | ¥0.00 → Not disclosed |
| Fiscal Period Covered | Fiscal year ending December 2026 |
| Period Covered | interim period (interim consolidated accounting period) |
| Publication date of previous forecast | 31 July 2026 |
| Previous-period results | Net sales ¥2,861 million, operating income ¥49 million, ordinary income ¥51 million, interim net income attributable to owners of the parent ¥20 million, and interim net income per share ¥6.32 (actual results for the second quarter of the fiscal year ended December 2025) |
| Reason for the revision | A provision for shareholder benefits was recognized because the number of shareholders eligible for shareholder benefits increased and the benefit usage rate exceeded assumptions; sales declined due to delays in product manufacturing at 株式会社シーズ・ファクトリー; the number of students enrolled in Fujisan Academia Group's medical school entrance examination course declined; and additional items requiring adjustment arose during the audit process, primarily in the consolidation accounting for 株式会社シーズ・ファクトリー. |
| Dividend forecast revision | No revision (no changes are planned to the dividend policy or dividend forecast) |
| Consolidated / non-consolidated | Consolidated |
Items this document does not state (1)
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.The number of shareholders eligible for shareholder benefits and the benefit usage rate exceeded forecasts, resulting in the recognition of a provision for shareholder benefits; sales at 株式会社シーズ・ファクトリー declined due to delays in product manufacturing; the number of students enrolled in the medical school entrance examination course at Fujisan Academia Group declined; and additional adjustment items arose during the audit process, primarily in the consolidation accounting for 株式会社シーズ・ファクトリー.