Revised forecast
Fiscal year ending September 2026 · Cumulative second quarter (interim period)Previous forecast published 13 February 2026The bar length represents the relative magnitude of change, based on the item that changed the most in this document. The percentage change shown by the dotted line is calculated from the two reported figures because the company did not provide the rate.
Selling, general and administrative expenses exceeded initial assumptions due to upfront investments and various restructuring-related costs, while the timing of revenue recognition was pushed back for some businesses.
The provision for shareholder benefits is stated as having been recorded, but no amount is provided. The amounts of impairment loss and other extraordinary losses are Not disclosed.
| Item | Details |
|---|---|
| Net Sales | ¥1,516 million → ¥1,032 million（-31.9%） |
| Operating profit | ¥-52 million → ¥-273 million |
| Ordinary income | ¥-62 million → ¥-336 million |
| Profit attributable to owners of the parent | ¥-70 million → ¥-349 million |
| Net income per share | -6.34 yen and sen → -30.15 yen and sen |
| Fiscal Period Covered | Fiscal year ending September 2026 |
| Period Covered | Cumulative second quarter (interim period) |
| Publication date of previous forecast | 13 February 2026 |
| Previous-period results | Second quarter of the fiscal year ended September 2025: revenue ¥1,190 million, operating loss ¥73 million, ordinary loss ¥72 million, interim net loss attributable to owners of the parent ¥349 million, interim net loss per share ¥5.85 |
| Reason for the revision | Selling, general and administrative expenses exceeded initial assumptions due to upfront investments and various restructuring-related costs, while the timing of revenue recognition was pushed back for some businesses. |
| Details and amount of extraordinary loss | The provision for shareholder benefits is stated as having been recorded, but no amount is provided. The amounts of impairment loss and other extraordinary losses are Not disclosed. |
| Consolidated / non-consolidated | Consolidated |
Items this document does not state (1)
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.In addition to upfront investments for conversion to DENBA lounges, launching new businesses and strengthening overseas expansion, selling, general and administrative expenses exceeded assumptions due to goodwill amortization, outsourcing expenses, retail business restructuring costs, advertising and promotional investments, DENBA-related investments, provisions for shareholder benefits, and costs related to restructuring the management structure. In addition, the timing of revenue recognition was pushed back for some businesses.