Worth reading
71In focus
Scored from 5 of 6 sectionsDirection
Mixed performance
Direction inferred from the company’s description.Scale
21.4
Year-on-year revenue growth (%)Wording
Conditional
How definitive the wording is.Results for this period
Third quarter1 September 2025 to 31 May 2026ConsolidatedJapanese GAAPNet Sales115,848¥ millionYear on year +21.4%Progress 72.4%
Operating profit11,383¥ millionYear on year -4.3%Progress 56.9%
Ordinary income7,312¥ millionYear on year -37.1%Progress 45.7%
Net income attributable to owners of the parent3,979¥ millionYear on year -36.6%Progress 44.2%
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¥24.35
Financial position at period-end
Total assets105,279¥ million
of which net assets 38,634 ¥ millionEquity ratio 36.1%vs. prior year-end -16.6pt
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.
Segment revenueSoftware testing-related services ¥74,534 million (YoY +20.5%), Software development-related services ¥35,978 million (YoY +20.7%), Other Adjacent Services ¥9,892 million (YoY +29.4%)
Segment profitSoftware testing-related services ¥15,662 million (YoY -3.1%), Software development-related services ¥1,761 million (YoY -19.4%), Other Adjacent Services ¥786 million (YoY +94.7%)
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥160,000 million (YoY +23.2%)
Operating profit¥20,000 million (YoY +13.4%)
Ordinary income¥16,000 million (YoY -6.9%)
Net income¥9,000 million (YoY -17.1%)
Revision to Earnings ForecastNot disclosed → Net Sales 160,000 / Adjusted operating profit 20,000 / Adjusted ordinary profit 16,000 / Adjusted net income attributable to owners of the parent 9,000
Annual Dividend Forecast¥0 → ¥4.1
Factors Behind Changes in Business Performance
Stronger sales activities; the inclusion of 株式会社ニッセイコム in the scope of consolidation; higher recruitment expenses as hiring activities returned to normal; a temporary decline in utilization due to the concentration of sales resources on securing large future projects; and the recognition of equity-method investment losses.
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 No見積りの変更 No修正再表示 No
Changes in the scope of consolidationNew Number of companies 1 / Company name 株式会社ニッセイコム / Excluded Number of companies 0 / Company name Not disclosed
Impairment loss¥501 million
Breakdown of extraordinary income (loss)Extraordinary income Gain on changes in equity interests ¥18 million, Gain on sale of investment securities ¥280 million / Extraordinary loss Impairment Losses ¥501 million, Impairment loss on investment securities ¥302 million
Depreciation and amortization¥1,565 million
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingWhether applicable Yes / Subject person Analysts and institutional investors
Issued Shares at Period-End267,500,670
Treasury Shares at Period-End11,895,649
| Item | Details |
|---|---|
| Fiscal Period Classification | Third quarter |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 1 September 2025 to 31 May 2026 |
| Net Sales | ¥115,848 million (YoY +21.4%) |
| Operating profit | ¥11,383 million (YoY -4.3%) |
| Ordinary income | ¥7,312 million (YoY -37.1%) |
| Profit attributable to owners of the parent | ¥3,979 million (YoY -36.6%) |
| Net income per share | ¥24.35 |
| Equity ratio | End of the current fiscal period 36.1 / End of previous period 52.7 |
| Total assets | ¥105,279 million |
| Net assets | ¥38,634 million |
| Full-year earnings forecast | Net Sales ¥160,000 million (YoY +23.2%) / Operating profit ¥20,000 million (YoY +13.4%) / Ordinary income ¥16,000 million (YoY -6.9%) / Net income ¥9,000 million (YoY -17.1%) |
| Revision to Earnings Forecast | Not disclosed → Net Sales 160,000 / Adjusted operating profit 20,000 / Adjusted ordinary profit 16,000 / Adjusted net income attributable to owners of the parent 9,000 |
| Annual Dividend Forecast | ¥0 → ¥4.1 |
| Segment revenue | Software testing-related services ¥74,534 million (YoY +20.5%), Software development-related services ¥35,978 million (YoY +20.7%), Other Adjacent Services ¥9,892 million (YoY +29.4%) |
| Segment profit | Software testing-related services ¥15,662 million (YoY -3.1%), Software development-related services ¥1,761 million (YoY -19.4%), Other Adjacent Services ¥786 million (YoY +94.7%) |
| Depreciation and amortization | ¥1,565 million |
| Impairment loss | ¥501 million |
| Breakdown of extraordinary income (loss) | Extraordinary income Gain on changes in equity interests ¥18 million, Gain on sale of investment securities ¥280 million / Extraordinary loss Impairment Losses ¥501 million, Impairment loss on investment securities ¥302 million |
| Disclosure regarding the going concern assumption | Not applicable. |
| 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 1 / Company name 株式会社ニッセイコム / Excluded Number of companies 0 / Company name Not disclosed |
| Availability of Supplementary Financial Results Materials | Yes |
| Availability of Financial Results Briefing | Whether applicable Yes / Subject person Analysts and institutional investors |
| Issued Shares at Period-End | 267,500,670 |
| Treasury Shares at Period-End | 11,895,649 |
| Factors Behind Changes in Business Performance | Stronger sales activities; the inclusion of 株式会社ニッセイコム in the scope of consolidation; higher recruitment expenses as hiring activities returned to normal; a temporary decline in utilization due to the concentration of sales resources on securing large future projects; and the recognition of equity-method investment losses. |
Items this document does not state (10)
Operating MarginCash flows from operating activitiesCash flows from investing activitiesCash flows from financing activitiesCash and cash equivalents at end of periodPayout ratioShareholder Return PolicyRegional salesOrders received and order backlogMaterial 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 mainly to stronger sales activities and the inclusion of 株式会社ニッセイコム in the scope of consolidation. Operating profit did not grow as much as revenue because recruitment expenses increased as hiring activities returned to normal, while the temporary decline in utilization resulting from the concentration of sales resources on securing large future projects also weighed on results. Net income attributable to owners of the parent was further constrained by the recognition of equity-method investment losses.
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.
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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.