Worth reading
53Recurring
0–100. This measures how worthwhile something is to read, not how good or bad the company is.Direction
Deterioration
Direction inferred from the company’s description.Scale
1712572
Thousand yen (quarterly net loss attributable to owners of the parent)Wording
Conditional
How definitive the wording is.Results for this period
Third quarter1 January 2026–30 September 2026ConsolidatedJapanese GAAPNet Sales1,880,912¥ thousand
Operating profit-523,379¥ thousand
Ordinary income-517,560¥ thousand
Net income attributable to owners of the parent-1,712,572¥ thousand
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.
Financial position at period-end
Total assets5,414,440¥ thousand
of which net assets 1,552,009 ¥ thousand
The shaded area represents net assets as a proportion of total assets. It is calculated from the two amounts reported by the company.
Segment revenueAI Advisory Business ¥471,792 thousand, AI & Mortar Business ¥807,770 thousand, AI New Business ¥601,350 thousand
Segment profitAI Advisory Business ¥40,389 thousand, AI & Mortar Business ¥-133,365 thousand, AI New Business ¥-23,581 thousand
Outlook and shareholder returns
Annual Dividend ForecastNot disclosed → No dividend
Factors Behind Changes in Business Performance
The AI Advisory Business performed steadily. However, a review of the accounting treatment based on matters identified in the special investigation committee's report caused sales in the AI & Mortar Business to fall below the initial plan, and the Company recorded a ¥1,139,496 thousand loss on contract settlement, among other items.
Disclosure regarding the going concern assumption
There are no applicable matters.
Change in accounting policy
基準改正に伴う変更 Not disclosedそれ以外の変更 Not disclosed見積りの変更 No修正再表示 Yes (previously filed financial statements were restated)
Changes in the scope of consolidationNew Number of companies 1 / Company name 株式会社日本テレシステム / Excluded Not disclosed
Impairment loss¥13,938 thousand
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of fixed assets ¥1,652 thousand, Gain on reversal of stock acquisition rights ¥7,975 thousand / Extraordinary loss Impairment Losses ¥13,938 thousand, Loss on valuation of investment securities ¥28,085 thousand, Loss on contract settlement ¥1,139,496 thousand
Depreciation and amortization¥39,016 thousand
| Item | Details |
|---|---|
| Fiscal Period Classification | Third quarter |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 1 January 2026–30 September 2026 |
| Net Sales | ¥1,880,912 thousand |
| Operating profit | ¥-523,379 thousand |
| Ordinary income | ¥-517,560 thousand |
| Profit attributable to owners of the parent | ¥-1,712,572 thousand |
| Total assets | ¥5,414,440 thousand |
| Net assets | ¥1,552,009 thousand |
| Annual Dividend Forecast | Not disclosed → No dividend |
| Segment revenue | AI Advisory Business ¥471,792 thousand, AI & Mortar Business ¥807,770 thousand, AI New Business ¥601,350 thousand |
| Segment profit | AI Advisory Business ¥40,389 thousand, AI & Mortar Business ¥-133,365 thousand, AI New Business ¥-23,581 thousand |
| Depreciation and amortization | ¥39,016 thousand |
| Impairment loss | ¥13,938 thousand |
| Breakdown of extraordinary income (loss) | Extraordinary income Gain on sale of fixed assets ¥1,652 thousand, Gain on reversal of stock acquisition rights ¥7,975 thousand / Extraordinary loss Impairment Losses ¥13,938 thousand, Loss on valuation of investment securities ¥28,085 thousand, Loss on contract settlement ¥1,139,496 thousand |
| Disclosure regarding the going concern assumption | There are no applicable matters. |
| Change in accounting policy | Changes due to revisions to standards Not disclosed / Other changes Not disclosed / Change in accounting estimate No / Restatement Yes (previously filed financial statements were restated) |
| Changes in the scope of consolidation | New Number of companies 1 / Company name 株式会社日本テレシステム / Excluded Not disclosed |
| Factors Behind Changes in Business Performance | The AI Advisory Business performed steadily. However, a review of the accounting treatment based on matters identified in the special investigation committee's report caused sales in the AI & Mortar Business to fall below the initial plan, and the Company recorded a ¥1,139,496 thousand loss on contract settlement, among other items. |
Items this document does not state (18)
Net income per shareOperating MarginEquity ratioCash flows from operating activitiesCash flows from investing activitiesCash flows from financing activitiesCash and cash equivalents at end of periodFull-year earnings forecastRevision to Earnings ForecastPayout ratioShareholder Return PolicyRegional salesOrders received and order backlogMaterial subsequent eventsAvailability of Supplementary Financial Results MaterialsAvailability of Financial Results BriefingIssued Shares at Period-EndTreasury Shares at Period-End
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 stated factors include the transition to consolidated accounting following the acquisition of 株式会社日本テレシステム as a subsidiary, a review of the accounting treatment for inappropriate used-truck transactions, a ¥1,139,496 thousand loss on contract settlement with a business partner, and the AI & Mortar Business falling short of its initial sales and profit plans.
How to read this page
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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.