Notice of Revisions to Earnings Forecasts and Recognition of Non-operating Expenses and Extraordinary Losses
株式会社SHIFT and its equity-method affiliate Rise Consulting Group,Inc.
Shares in Rise Consulting Group,Inc. and shares in Gurunavi,Inc.
The market values of the shares in Rise Consulting Group,Inc. and Gurunavi,Inc. declined substantially from their acquisition costs. Revenue was revised upward because 株式会社ニッセイコム was included in the scope of consolidation.
Equity-method investment loss of ¥3,872 million (non-operating expense), impairment loss on investment securities of ¥302 million (extraordinary loss), and impairment loss on shares of affiliates of ¥4,564 million (standalone).
Cumulative consolidated third quarter period of the fiscal year ending August 2026
The full-year consolidated earnings forecasts for the fiscal year ending August 2026 have been revised: revenue of ¥160 billion, adjusted operating profit of ¥20 billion, adjusted ordinary profit of ¥16 billion, and adjusted net income attributable to owners of the parent of ¥9 billion.
The effects described above will be reflected in the full-year consolidated earnings forecasts for the fiscal year ending August 2026. Actual results may differ from the forecasts due to various factors.
| Item | Details |
|---|---|
| Event name | Notice of Revisions to Earnings Forecasts and Recognition of Non-operating Expenses and Extraordinary Losses |
| Subject Entity | 株式会社SHIFT and its equity-method affiliate Rise Consulting Group,Inc. |
| Target Locations / Products | Shares in Rise Consulting Group,Inc. and shares in Gurunavi,Inc. |
| Cause | The market values of the shares in Rise Consulting Group,Inc. and Gurunavi,Inc. declined substantially from their acquisition costs. Revenue was revised upward because 株式会社ニッセイコム was included in the scope of consolidation. |
| Amount of Impact on Business Performance | Equity-method investment loss of ¥3,872 million (non-operating expense), impairment loss on investment securities of ¥302 million (extraordinary loss), and impairment loss on shares of affiliates of ¥4,564 million (standalone). |
| Accounting period in which recognized | Cumulative consolidated third quarter period of the fiscal year ending August 2026 |
| Impact on Earnings Forecast | The full-year consolidated earnings forecasts for the fiscal year ending August 2026 have been revised: revenue of ¥160 billion, adjusted operating profit of ¥20 billion, adjusted ordinary profit of ¥16 billion, and adjusted net income attributable to owners of the parent of ¥9 billion. |
| Outlook | The effects described above will be reflected in the full-year consolidated earnings forecasts for the fiscal year ending August 2026. Actual results may differ from the forecasts due to various factors. |
Items this document does not state (17)
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 was revised upward because 株式会社ニッセイコム became part of the consolidated group, while profit at and below the adjusted ordinary profit level was revised downward due to the recognition of an equity-method investment loss. An impairment loss was recognized because the market value of the shares had declined substantially from their acquisition cost.