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Earnings3807FISCO Ltd.Information and Communications, Services and Others

Financial Results for the First Quarter of the Fiscal Year Ending December 2026 [Japanese GAAP] (Non-consolidated)

Net sales increased 3.1% year on year, while the operating loss narrowed from ¥26 million to ¥17 million. The loss narrowed as a result of fixed-cost optimization and expansion of the IR consulting business.

Worth reading
54Recurring
0–100. This measures how worthwhile something is to read, not how good or bad the company is.
Direction
Improvement
Direction inferred from the company’s description.
Scale
9
Reduction in operating loss (¥ million)
Wording
Conditional
How definitive the wording is.

Results for this period

First quarter1 January 2026–31 March 2026Non-consolidated (standalone)Japanese GAAP
Net Sales194¥ millionYear on year +3.1%Progress 23.2%
Operating profit-17¥ million
Ordinary income-16¥ million
Net income attributable to owners of the parent-17¥ million

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-¥0.38
Financial position at period-end
Total assets2,208¥ million
of which net assets 695 ¥ millionEquity ratio 31.2%vs. prior year-end -10.8pt

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 revenue
Information Services Business174,21189.4%
Advertising agency business20,70010.6%
Segment profit
Information Services Business61,48195.4%
Advertising agency business2,9694.6%
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥836 million (YoY -0.7%)
Operating profit¥20 million (YoY +353.5%)
Ordinary income¥21 million (YoY +289.8%)
Net income¥18 million
Annual Dividend Forecast¥0.00 → Undecided (annual total: —)(Undecided)
Factors Behind Changes in Business Performance

Fixed-cost optimization through cost structure reforms; focused investment of management resources in the IR consulting services field and strengthened provision of high-value-added services; acquisition of approximately 10 new customers per month on average

Disclosure regarding the going concern assumption

No applicable matters

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
Depreciation and amortization¥101 thousand
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingNo
Issued Shares at Period-End45,908,222
Treasury Shares at Period-End91,702
Results for this period
ItemDetails
Fiscal Period ClassificationFirst quarter
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedNon-consolidated (standalone)
Period Covered1 January 2026–31 March 2026
Net Sales¥194 million (YoY +3.1%)
Operating profit¥-17 million
Ordinary income¥-16 million
Profit attributable to owners of the parent¥-17 million
Net income per share-¥0.38
Equity ratioEnd of the current fiscal period 31.2 / End of previous period 42
Total assets¥2,208 million
Net assets¥695 million
Full-year earnings forecastNet Sales ¥836 million (YoY -0.7%) / Operating profit ¥20 million (YoY +353.5%) / Ordinary income ¥21 million (YoY +289.8%) / Net income ¥18 million
Annual Dividend Forecast¥0.00 → Undecided (annual total: —)(Undecided)
Segment revenueInformation Services Business ¥174,211 thousand / Advertising agency business ¥20,700 thousand
Segment profitInformation Services Business ¥61,481 thousand / Advertising agency business ¥2,969 thousand
Depreciation and amortization¥101 thousand
Disclosure regarding the going concern assumptionNo applicable matters
Change in accounting policyChanges due to revisions to standards No / Other changes No / Change in accounting estimate No / Restatement No
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingNo
Issued Shares at Period-End45,908,222
Treasury Shares at Period-End91,702
Factors Behind Changes in Business PerformanceFixed-cost optimization through cost structure reforms; focused investment of management resources in the IR consulting services field and strengthened provision of high-value-added services; acquisition of approximately 10 new customers per month on average
Items this document does not state (14)
Operating MarginCash flows from operating activitiesCash flows from investing activitiesCash flows from financing activitiesCash and cash equivalents at end of periodRevision to Earnings ForecastPayout ratioShareholder Return PolicyRegional salesOrders received and order backlogImpairment lossBreakdown of extraordinary income (loss)Changes in the scope of consolidationMaterial 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.

Fixed-cost optimization progressed as a result of the cost structure reforms initiated in the second half of the fiscal year ended December 2024. In addition, management resources were focused on the IR consulting services field within the information services business, strengthening the provision of high-value-added services.

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.
Financial Results for the First Quarter of the Fiscal Year Ending December 2026 [Japanese GAAP] (Non-consolidated) | FISCO Ltd. (3807) timely disclosure | Komori