Results for this period
Interim period (second quarter)1 September 2025–28 February 2026ConsolidatedJapanese 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.
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.
Net sales increased following the acquisition of 株式会社スティルアン and 株式会社グッドマン. The Company recorded operating and ordinary losses due to nonrecurring expenses, including a ¥267 million provision for allowance for doubtful accounts and ¥139 million in acquisition costs. The Entertainment Business reported lower sales and lower profit because it did not hold any music events.
A description of significant events or conditions is provided. However, the Company determined that no material uncertainty regarding the going concern assumption was identified.
| Item | Details |
|---|---|
| Fiscal Period Classification | Interim period (second quarter) |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 1 September 2025–28 February 2026 |
| Net Sales | ¥1,699,032 thousand (YoY +110.0%) |
| Operating profit | ¥-182,537 thousand |
| Ordinary income | ¥-473,317 thousand |
| Profit attributable to owners of the parent | ¥-539,864 thousand |
| Equity ratio | End of the current fiscal period 41.1% / End of previous period 62.2% |
| Total assets | ¥3,345,155 thousand |
| Net assets | ¥1,417,324 thousand |
| Cash flows from operating activities | ¥-475,887 thousand |
| Cash flows from investing activities | ¥-577,879 thousand |
| Cash flows from financing activities | ¥796,850 thousand |
| Cash and cash equivalents at end of period | ¥990,054 thousand |
| Segment revenue | Solutions Business ¥252,051 thousand, Food and Beverage-Related Business ¥18,518 thousand, Education-Related Business ¥68,567 thousand, Entertainment Business ¥413,926 thousand, Lifestyle Business ¥944,434 thousand |
| Segment profit | Solutions Business ¥42,920 thousand, Food and Beverage-Related Business ¥6,523 thousand, Education-Related Business ¥13,629 thousand, Entertainment Business ¥17,454 thousand, Lifestyle Business ¥73,380 thousand |
| Depreciation and amortization | ¥23,661 thousand |
| Impairment loss | ¥15,651 thousand |
| Breakdown of extraordinary income (loss) | Extraordinary income Gain on sale of non-current assets ¥42,319 thousand, Insurance surrender value ¥18,979 thousand / Extraordinary loss Loss on sale of fixed assets ¥3,110 thousand, Loss on Disposal of Fixed Assets ¥2,553 thousand, Impairment Losses ¥15,651 thousand, Civil rehabilitation-related expenses ¥53,538 thousand, Other ¥1,446 thousand |
| Disclosure regarding the going concern assumption | A description of significant events or conditions is provided. However, the Company determined that no material uncertainty regarding the going concern assumption was identified. |
| 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 2 / Excluded 0 / Newly consolidated companies 株式会社スティルアン, 株式会社グッドマン / Companies excluded from consolidation No applicable matters |
| Material subsequent events | The fiscal year-end was changed from August to April. 株式会社飯山土建 became a wholly owned subsidiary through the acquisition of its shares and a share exchange, and the issuance and payment of new share acquisition rights and the Second Series Unsecured Straight Bonds were completed. |
| Factors Behind Changes in Business Performance | Net sales increased following the acquisition of 株式会社スティルアン and 株式会社グッドマン. The Company recorded operating and ordinary losses due to nonrecurring expenses, including a ¥267 million provision for allowance for doubtful accounts and ¥139 million in acquisition costs. The Entertainment Business reported lower sales and lower profit because it did not hold any music events. |
Items this document does not state (13)
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.Net sales increased following the acquisition of 株式会社スティルアン and 株式会社グッドマン. At the same time, the Company recognized a ¥267 million provision for allowance for doubtful accounts in connection with the transfer of loan receivables from 株式会社宇部整環リサイクルセンター, as well as nonrecurring selling, general and administrative expenses related to the acquisition of the 2 companies.