Revised forecast
Fiscal year ending April 2026 · Full year (1 September 2025 to 30 April 2026)Previous forecast published 26 May 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.
Revenue was broadly in line with the forecast. Operating income was below the forecast because selling, general and administrative expenses, including one-time M&A-related expenses and provisions for doubtful accounts arising from the year-end closing process, exceeded expectations. The ordinary loss resulted mainly from a ¥343 million provision for doubtful accounts related to the transfer of loan receivables, while the net loss attributable to owners of the parent resulted from the recognition of a ¥42 million gain on the sale of fixed assets, ¥18 million in insurance surrender refunds, ¥53 million in civil rehabilitation-related expenses and ¥6 million in impairment losses, among other items.
Civil rehabilitation-related expenses of ¥53 million, impairment losses of ¥6 million, and other items
| Item | Details |
|---|---|
| Net Sales | ¥2,331 million → ¥2,332 million（0.0%） |
| Operating profit | ¥-473 million → ¥-502 million |
| Ordinary income | Not disclosed → ¥-870 million |
| Profit attributable to owners of the parent | Not disclosed → ¥-902 million |
| Net income per share | Not disclosed → -6.9 yen |
| Fiscal Period Covered | Fiscal year ending April 2026 |
| Period Covered | Full year (1 September 2025 to 30 April 2026) |
| Publication date of previous forecast | 26 May 2026 |
| Previous-period results | Fiscal year ended August 2025: revenue ¥1,751 million, operating loss ¥72 million, ordinary loss ¥786 million, net loss attributable to owners of the parent ¥69 million, earnings per share -¥0.73 |
| Reason for the revision | Revenue was broadly in line with the forecast. Operating income was below the forecast because selling, general and administrative expenses, including one-time M&A-related expenses and provisions for doubtful accounts arising from the year-end closing process, exceeded expectations. The ordinary loss resulted mainly from a ¥343 million provision for doubtful accounts related to the transfer of loan receivables, while the net loss attributable to owners of the parent resulted from the recognition of a ¥42 million gain on the sale of fixed assets, ¥18 million in insurance surrender refunds, ¥53 million in civil rehabilitation-related expenses and ¥6 million in impairment losses, among other items. |
| Details and amount of extraordinary loss | Civil rehabilitation-related expenses of ¥53 million, impairment losses of ¥6 million, and other items |
| 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.Revenue was broadly in line with the forecast. Operating income was below the forecast because selling, general and administrative expenses, including one-time M&A-related expenses and provisions for doubtful accounts arising from the year-end closing process, exceeded expectations. The ordinary loss was attributable mainly to a ¥343 million provision for doubtful accounts related to the transfer of loan receivables, while the net loss attributable to owners of the parent resulted from the recognition of gains on the sale of fixed assets and insurance surrender refunds, as well as civil rehabilitation-related expenses and impairment losses.