Results for this period
Third quarter1 October 2025 to 30 June 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.
The trading card business reported higher revenue due to market expansion, promotional initiatives at physical stores and the launch of an e-commerce site. The advertising business reported lower revenue because demand for advertising placements in its major customer industries did not recover, but it continued to optimize the allocation of personnel and operating resources, streamline its business operations and review its earnings structure. In the other businesses, the healthcare business launched and began selling its own cosmetics brand.
Material events and conditions are disclosed. The company recorded a significant operating loss, ordinary loss and net loss attributable to owners of the parent, creating conditions that raise significant doubt about the going concern assumption. However, the company has determined that no material uncertainty exists due to improvements in its funding base. There are no applicable notes regarding the going concern assumption.
| Item | Details |
|---|---|
| Fiscal Period Classification | Third quarter |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 1 October 2025 to 30 June 2026 |
| Net Sales | ¥1,016 million (YoY +33.8%) |
| Operating profit | ¥-381 million |
| Ordinary income | ¥-413 million |
| Profit attributable to owners of the parent | ¥-530 million |
| Net income per share | △¥26.55 |
| Equity ratio | End of the current fiscal period 73.6 / End of previous period 60.1 |
| Total assets | ¥452 million |
| Net assets | ¥345 million |
| Full-year earnings forecast | Net Sales ¥1,308 million (YoY +34.4%) / Operating profit ¥-486 million / Ordinary income ¥-501 million / Net income ¥-502 million |
| Annual Dividend Forecast | ¥0 → ¥0 |
| Segment revenue | Trading card business ¥692,678 thousand (YoY +238.5%), Advertising Business ¥317,772 thousand (YoY -39.1%), Other ¥5,901 thousand (YoY -82.1%) |
| Segment profit | Trading card business ¥-140,182 thousand, Advertising Business ¥-35,017 thousand, Other ¥-82,004 thousand |
| Depreciation and amortization | ¥1,973 thousand |
| Breakdown of extraordinary income (loss) | Extraordinary income Reversal of allowance for doubtful accounts ¥3,558 thousand, Gain on reversal of subscription rights to shares ¥1,800 thousand / Extraordinary loss Provision for allowance for doubtful accounts ¥94,500 thousand, Loss on redemption of convertible bonds ¥36,116 thousand, Loss on sale of shares in a subsidiary ¥7,837 thousand, Loss on Disposal of Fixed Assets ¥843 thousand |
| Disclosure regarding the going concern assumption | Material events and conditions are disclosed. The company recorded a significant operating loss, ordinary loss and net loss attributable to owners of the parent, creating conditions that raise significant doubt about the going concern assumption. However, the company has determined that no material uncertainty exists due to improvements in its funding base. There are no applicable notes regarding the going concern assumption. |
| 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 0 / Company name Not disclosed / Excluded Number of companies 1 / Company name スパイラルセンス株式会社 |
| Material subsequent events | Payment for the third-party allotment of shares to コンヴァノ was completed on 2 July 2026, making コンヴァノ the parent company with a 68.91% voting rights ownership ratio. The company also entered into a commitment-type term loan facility agreement with コンヴァノ, with a commitment limit of ¥3 billion. Together with the ¥900 million capital increase, this established a funding facility of approximately ¥3.9 billion. |
| Availability of Supplementary Financial Results Materials | Yes |
| Availability of Financial Results Briefing | Whether applicable No / Subject person Not disclosed |
| Issued Shares at Period-End | 20,313,200 |
| Treasury Shares at Period-End | 33 |
| Factors Behind Changes in Business Performance | The trading card business reported higher revenue due to market expansion, promotional initiatives at physical stores and the launch of an e-commerce site. The advertising business reported lower revenue because demand for advertising placements in its major customer industries did not recover, but it continued to optimize the allocation of personnel and operating resources, streamline its business operations and review its earnings structure. In the other businesses, the healthcare business launched and began selling its own cosmetics brand. |
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.The trading card business reported higher revenue as a result of the expansion of the trading card market, promotional initiatives at physical stores and the launch of e-commerce operations. In the advertising business, however, demand for advertising placements has not fully recovered, while the other businesses remain at the launch stage. In the advertising business, the company is optimizing the allocation of personnel and operating resources, streamlining its business operations, reviewing its earnings structure and shifting away from a business structure centered on digital advertising.