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Occurring Fact3647ASULINA Co.,Ltd.Information and Communications, Services and Others

Summary of Financial Results for the Third Quarter of the Fiscal Year Ending August 2026 [Japanese GAAP] (Consolidated)

The company disclosed its consolidated results for the cumulative third quarter of the fiscal year ending August 2026. Net sales decreased year on year, while the operating loss, ordinary loss and quarterly net loss attributable to owners of the parent all widened. The company also consolidated its reportable segments into the Environmental Energy Business and added the Live Commerce Business following the acquisition of 株式会社MF6 as a subsidiary.

Worth reading
75Important
Scored from 3 of 5 sections
Direction
Mixed performance
Direction inferred from the company’s description.
Scale
-243
Millions of yen (quarterly net loss attributable to owners of the parent)
Wording
Avoiding a definitive answer
How definitive the wording is.

Consolidated results for the third quarter of the fiscal year ending August 2026

Subject Entity

ASULINA Co.,Ltd. and the consolidated subsidiaries of the Group, including 株式会社MF6

Target Locations / Products

Environmental Energy Business, Sustainable Business and Live Commerce Business (portable storage batteries, skincare products, antique jewelry and other products)

Occurrence14 July 2026 (date of publication of the financial results summary)
This disclosure07/14/2026
Cause

During the cumulative third quarter of the previous fiscal year, net sales declined because the company sold a solar power plant held as property for sale. Selling, general and administrative expenses increased as the company considered and developed new businesses, and sales volumes of portable storage batteries, skincare products and other products fell short of plan.

Amount of Impact on Business Performance

Net sales of ¥521 million, an operating loss of ¥243 million, an ordinary loss of ¥257 million and a quarterly net loss attributable to owners of the parent of ¥243 million

Accounting period in which recognized

Cumulative consolidated third quarter of the fiscal year ending August 2026 (1 September 2025 to 31 May 2026)

Impact on Earnings Forecast

There is no change from the information announced on 26 March 2026. The company is currently reviewing the impact of the announcement regarding the transfer of fixed assets and recognition of an extraordinary gain, as well as other factors, and will promptly disclose any revision if it determines that one is necessary.

Change in voting rights ownership ratio

The voting rights ownership percentage is the proportion of the voting rights exercisable at a shareholders' meeting held by the shareholder.

Voting rights ownership percentage after the change

Acquired voting rights: 60% (voting rights ownership ratio before the change: Not disclosed)

Outlook

The company will advance the Live Commerce Business, the grid-scale energy storage business, sales activities for solar power plants and the product rollout of skincare products by アスリナR&D. It will also work to improve profitability, select out unprofitable businesses, reduce expenses and secure working capital in order to resolve or improve material uncertainties related to the going concern assumption.

Planned follow-up disclosure

If the company determines that a revision to its earnings forecasts is necessary, it will promptly disclose it.

Event that occurred
ItemDetails
Event nameConsolidated results for the third quarter of the fiscal year ending August 2026
Date of occurrence14 July 2026 (date of publication of the financial results summary)
Subject EntityASULINA Co.,Ltd. and the consolidated subsidiaries of the Group, including 株式会社MF6
Target Locations / ProductsEnvironmental Energy Business, Sustainable Business and Live Commerce Business (portable storage batteries, skincare products, antique jewelry and other products)
CauseDuring the cumulative third quarter of the previous fiscal year, net sales declined because the company sold a solar power plant held as property for sale. Selling, general and administrative expenses increased as the company considered and developed new businesses, and sales volumes of portable storage batteries, skincare products and other products fell short of plan.
Amount of Impact on Business PerformanceNet sales of ¥521 million, an operating loss of ¥243 million, an ordinary loss of ¥257 million and a quarterly net loss attributable to owners of the parent of ¥243 million
Accounting period in which recognizedCumulative consolidated third quarter of the fiscal year ending August 2026 (1 September 2025 to 31 May 2026)
Impact on Earnings ForecastThere is no change from the information announced on 26 March 2026. The company is currently reviewing the impact of the announcement regarding the transfer of fixed assets and recognition of an extraordinary gain, as well as other factors, and will promptly disclose any revision if it determines that one is necessary.
Voting rights ownership percentage after the changeAcquired voting rights: 60% (voting rights ownership ratio before the change: Not disclosed)
OutlookThe company will advance the Live Commerce Business, the grid-scale energy storage business, sales activities for solar power plants and the product rollout of skincare products by アスリナR&D. It will also work to improve profitability, select out unprofitable businesses, reduce expenses and secure working capital in order to resolve or improve material uncertainties related to the going concern assumption.
Planned follow-up disclosureIf the company determines that a revision to its earnings forecasts is necessary, it will promptly disclose it.
Items this document does not state (14)
Date recognized / date notice receivedType of litigation or proceedingCourt or authorityPlaintiffDefendantDate of filing / date of actionClaim amount / surcharge amountAmount of receivables at risk of non-collection or delayed collectionSuspended operationsScheduled resumption dateInvestigation structureMeasures to prevent recurrenceDirectors' and officers' liabilityVoting rights ownership percentage before the change

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.

Net sales declined due to the comparison effect of the sale of a solar power plant in the third quarter of the previous fiscal year. The company explained that losses widened because selling, general and administrative expenses increased as it considered and developed new businesses, while sales volumes of portable storage batteries, skincare products and other products fell short of plan.

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.
Summary of Financial Results for the Third Quarter of the Fiscal Year Ending August 2026 [Japanese GAAP] (Consolidated) | ASULINA Co.,Ltd. (3647) timely disclosure | Komori