Results for this period
Interim period (second quarter)1 April 2026 to 30 September 2026Non-consolidated (standalone)Japanese GAAPThe 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.
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.
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.
The company incorporated the business of its wholly owned subsidiary イメージ情報システム株式会社 through an absorption-type merger, consolidating management resources and improving organizational efficiency. In IT solutions, the subsidiary’s business was incorporated after the merger, resulting in standalone revenue significantly exceeding the prior-year level.
Material events or conditions relating to the going concern assumption are disclosed. Although the company has continued to report operating losses and ordinary losses, it has determined that no material uncertainty exists. No matters requiring disclosure in the notes on the going concern assumption apply.
| Item | Details |
|---|---|
| Fiscal Period Classification | Interim period (second quarter) |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Non-consolidated (standalone) |
| Period Covered | 1 April 2026 to 30 September 2026 |
| Net Sales | ¥79 million |
| Operating profit | ¥-27 million |
| Ordinary income | ¥-16 million |
| Profit attributable to owners of the parent | ¥-10 million |
| Net income per share | –¥3.07 |
| Equity ratio | End of the current fiscal period 69 / End of previous period 86.6 |
| Total assets | ¥901 million |
| Net assets | ¥621 million |
| Cash flows from operating activities | ¥-102,108 thousand |
| Cash flows from investing activities | ¥8,025 thousand |
| Cash flows from financing activities | ¥-1,668 thousand |
| Cash and cash equivalents at end of period | ¥775,133 thousand |
| Full-year earnings forecast | Net Sales ¥678 million (YoY -7.3%) / Operating profit ¥0 million / Ordinary income ¥18 million / Net income ¥33 million |
| Revision to Earnings Forecast | Net Sales Undecided → ¥678 million / Operating profit Undecided → ¥0 million / Ordinary income Undecided → ¥18 million / Net income Undecided → ¥33 million |
| Annual Dividend Forecast | 0 Yen → 0 Yen（0.0%） |
| Segment revenue | IT Solutions ¥61,042 thousand, BPO and Services ¥18,318 thousand |
| Segment profit | IT Solutions ¥25,627 thousand, BPO and Services ¥4,747 thousand |
| Depreciation and amortization | ¥2,420 thousand |
| Impairment loss | No applicable matters |
| Breakdown of extraordinary income (loss) | Extraordinary income Reversal of provision for loss on business of an affiliated company ¥53,570 thousand, Other ¥2,400 thousand / Extraordinary loss Loss on extinguishment of shares in an absorption-type merger ¥49,525 thousand, Other ¥509 thousand |
| Disclosure regarding the going concern assumption | Material events or conditions relating to the going concern assumption are disclosed. Although the company has continued to report operating losses and ordinary losses, it has determined that no material uncertainty exists. No matters requiring disclosure in the notes on the going concern assumption apply. |
| 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 0 companies / Excluded 1 company: イメージ情報システム株式会社 / Supplementary information 株式会社クラッド大分 was acquired and made a consolidated subsidiary as a subsequent event. |
| Material subsequent events | On 1 October 2026, the company acquired the CRM business of 株式会社ディグロス for ¥170 million. On 23 October 2026, it acquired all shares of 株式会社クラッド大分 for ¥200 million, making it a wholly owned subsidiary. On 16 October 2026, the grant of the second series of stock acquisition rights was completed, raising ¥267.529 million. |
| Availability of Supplementary Financial Results Materials | Yes |
| Availability of Financial Results Briefing | No (no eligible participants) |
| Issued Shares at Period-End | 3,381,500 shares |
| Treasury Shares at Period-End | 63,769 shares |
| Factors Behind Changes in Business Performance | The company incorporated the business of its wholly owned subsidiary イメージ情報システム株式会社 through an absorption-type merger, consolidating management resources and improving organizational efficiency. In IT solutions, the subsidiary’s business was incorporated after the merger, resulting in standalone revenue significantly exceeding the prior-year level. |
Items this document does not state (5)
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 company has disclosed on a non-consolidated basis from the current interim period because it no longer has any consolidated subsidiaries following the absorption-type merger of its wholly owned subsidiary イメージ情報システム株式会社. It disclosed the full-year forecast because the major M&A transactions had been completed, the scope of consolidation and the period for incorporating the acquired businesses’ results had been finalized, and a reasonable forecast could therefore be calculated.