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Earnings3649FINDEX Inc.Information and Communications, Services and Others

Financial Results Summary for the Second Quarter (Interim Period) of the Fiscal Year Ending December 2026 [Japanese GAAP] (Consolidated)

For the interim period, revenue increased 0.6% year on year, while operating income declined 7.0% and interim net income attributable to owners of the parent declined 18.2%. The full-year earnings forecast remains unchanged, while the annual dividend forecast has been increased to ¥27 from the previous fiscal year's actual dividend of ¥22.

Worth reading
55In focus
0–100. This measures how worthwhile something is to read, not how good or bad the company is.
Direction
Mixed performance
Direction inferred from the company’s description.
Scale
7
%
Wording
Conditional
How definitive the wording is.

Results for this period

Interim period (second quarter)1 January 2026–30 June 2026ConsolidatedJapanese GAAP
Net Sales3,145¥ millionYear on year +0.6%Progress 50.7%
Operating profit888¥ millionYear on year -7.0%Progress 48.6%
Ordinary income922¥ millionYear on year -6.4%Progress 48.8%
Net income attributable to owners of the parent560¥ millionYear on year -18.2%Progress 43.0%

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¥22.96
Financial position at period-end
Total assets6,921¥ million
of which net assets 5,683 ¥ millionEquity ratio 81.7%vs. prior year-end +1.8pt

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.

Cash inflows and outflows
Operating+1,303,765
Investment-168,069
Financials-343,315
Net change+792,381

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.

Cash and cash equivalents at end of period¥2,351,266 thousand
Segment revenueHealthcare business ¥2,908,009 thousand (YoY +1.8%), Public-sector business ¥172,812 thousand (YoY -29.1%), Healthtech business ¥64,593 thousand (YoY +150.2%)
Segment profitHealthcare business ¥945,671 thousand (YoY +1.0%), Public-sector business ¥27,921 thousand (YoY -77.6%), Healthtech business ¥-85,101 thousand
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥6,209 million (YoY +1.6%)
Operating profit¥1,829 million (YoY +2.2%)
Ordinary income¥1,889 million (YoY +2.6%)
Net income¥1,302 million (YoY +3.6%)
Annual Dividend Forecast¥22 → ¥27
Factors Behind Changes in Business Performance

Revenue increased due to stable sales in the Medical Business and the medical data platform business in the HealthTech Business. Operating income and ordinary income fell below the year-earlier levels because the HealthTech Business strategically increased staffing, mainly in consulting positions. Interim net income declined due to the recognition of approximately ¥100 million in losses on valuation of investment securities resulting from the impairment of shares in investee companies.

Disclosure regarding the going concern assumption

No applicable matters

Change in accounting policy
基準改正に伴う変更 Noそれ以外の変更 No見積りの変更 No修正再表示 No
Changes in the scope of consolidationNew 0 companies / Excluded 0 companies / Company name Not disclosed
Impairment loss¥106,964 thousand
Breakdown of extraordinary income (loss)Extraordinary income Not disclosed / Extraordinary loss ¥106,964 thousand
Depreciation and amortization¥19,186 thousand
Orders received and order backlogOrders received ¥1,924,777 thousand / Order backlog ¥1,693,165 thousand
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingWhether applicable Yes / Subject person For analysts
Issued Shares at Period-End26,608,800
Treasury Shares at Period-End2,184,279
Results for this period
ItemDetails
Fiscal Period ClassificationInterim period (second quarter)
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 January 2026–30 June 2026
Net Sales¥3,145 million (YoY +0.6%)
Operating profit¥888 million (YoY -7.0%)
Ordinary income¥922 million (YoY -6.4%)
Profit attributable to owners of the parent¥560 million (YoY -18.2%)
Net income per share¥22.96
Equity ratioEnd of the current fiscal period 81.7 / End of previous period 79.9
Total assets¥6,921 million
Net assets¥5,683 million
Cash flows from operating activities¥1,303,765 thousand
Cash flows from investing activities¥-168,069 thousand
Cash flows from financing activities¥-343,315 thousand
Cash and cash equivalents at end of period¥2,351,266 thousand
Full-year earnings forecastNet Sales ¥6,209 million (YoY +1.6%) / Operating profit ¥1,829 million (YoY +2.2%) / Ordinary income ¥1,889 million (YoY +2.6%) / Net income ¥1,302 million (YoY +3.6%)
Annual Dividend Forecast¥22 → ¥27
Segment revenueHealthcare business ¥2,908,009 thousand (YoY +1.8%), Public-sector business ¥172,812 thousand (YoY -29.1%), Healthtech business ¥64,593 thousand (YoY +150.2%)
Segment profitHealthcare business ¥945,671 thousand (YoY +1.0%), Public-sector business ¥27,921 thousand (YoY -77.6%), Healthtech business ¥-85,101 thousand
Orders received and order backlogOrders received ¥1,924,777 thousand / Order backlog ¥1,693,165 thousand
Depreciation and amortization¥19,186 thousand
Impairment loss¥106,964 thousand
Breakdown of extraordinary income (loss)Extraordinary income Not disclosed / Extraordinary loss ¥106,964 thousand
Disclosure regarding the going concern assumptionNo applicable matters
Change in accounting policyChanges due to revisions to standards No / Other changes No / Change in accounting estimate No / Restatement No
Changes in the scope of consolidationNew 0 companies / Excluded 0 companies / Company name Not disclosed
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingWhether applicable Yes / Subject person For analysts
Issued Shares at Period-End26,608,800
Treasury Shares at Period-End2,184,279
Factors Behind Changes in Business PerformanceRevenue increased due to stable sales in the Medical Business and the medical data platform business in the HealthTech Business. Operating income and ordinary income fell below the year-earlier levels because the HealthTech Business strategically increased staffing, mainly in consulting positions. Interim net income declined due to the recognition of approximately ¥100 million in losses on valuation of investment securities resulting from the impairment of shares in investee companies.
Items this document does not state (6)
Operating MarginRevision to Earnings ForecastPayout ratioShareholder Return PolicyRegional salesMaterial 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.

Revenue increased due to stable sales in the Medical Business and the medical data platform business in the HealthTech Business. On the earnings side, operating income and ordinary income declined because the HealthTech Business strategically increased staffing, mainly in consulting positions. Interim net income attributable to owners of the parent declined due to the recognition of approximately ¥100 million in impairment losses on investment securities resulting from the impairment of shares in investee companies.

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Corrections happenIf the company reissues this disclosure, the page is rebuilt from the corrected version and the revision number moves up.
Financial Results Summary for the Second Quarter (Interim Period) of the Fiscal Year Ending December 2026 [Japanese GAAP] (Consolidated) | FINDEX Inc. (3649) timely disclosure | Komori