Results for this period
Interim period (second quarter)1 April 2026–30 September 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. 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.
Net sales declined due to the loss of development projects in the securities business, the loss of large-scale entrance examination revision projects and initial implementation projects in the education business, and the discontinuation of practice examination-related operations, among other factors. Although depreciation and amortisation of software assets decreased, costs for external personnel involved in developing new services in the securities business increased, and an impairment loss on goodwill was recorded.
No applicable matters
| Item | Details |
|---|---|
| Fiscal Period Classification | Interim period (second quarter) |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 1 April 2026–30 September 2026 |
| Net Sales | ¥2,020 million (YoY -3.8%) |
| Operating profit | ¥-478 million |
| Ordinary income | ¥-449 million |
| Profit attributable to owners of the parent | ¥-391 million |
| Net income per share | -¥47.81 |
| Equity ratio | End of the current fiscal period 76.6 / End of previous period 71.1 |
| Total assets | ¥7,859 million |
| Net assets | ¥6,023 million |
| Full-year earnings forecast | Net Sales ¥7,000 million (YoY +5.1%) / Operating profit ¥460 million (YoY -24.2%) / Ordinary income ¥500 million (YoY -24.1%) / Profit attributable to owners of the parent ¥300 million (YoY +115.1%) |
| Annual Dividend Forecast | 10 Yen → 10 Yen（0.0%） |
| Segment revenue | Reportable Segments Single segment / Net Sales 2,020,157 Thousand yen (YoY -3.8%) / Breakdown by service 1,861,835 Thousand yen (YoY -2.3%), 138,518 Thousand yen (YoY -23.4%), 19,803 Thousand yen (YoY +46.8%) |
| Impairment loss | 47,340 Thousand yen |
| Breakdown of extraordinary income (loss) | Extraordinary income Not disclosed / Extraordinary loss Loss on retirement of non-current assets 1,239 Thousand yen, Impairment losses 47,340 Thousand yen |
| Disclosure regarding the going concern assumption | No applicable matters |
| 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 / Excluded 0 / Company name Not applicable (no material changes to the scope of consolidation during the interim period) |
| Material subsequent events | On 19 October 2026, エフプラス, a consolidated subsidiary, acquired all shares of ミガロ, making ミガロ a wholly owned subsidiary of エフプラス. The consideration was ¥426 million in cash, and the acquisition ratio was 100%. |
| Availability of Supplementary Financial Results Materials | Available |
| Availability of Financial Results Briefing | No |
| Issued Shares at Period-End | 8,200,000 |
| Treasury Shares at Period-End | 5,814 |
| Factors Behind Changes in Business Performance | Net sales declined due to the loss of development projects in the securities business, the loss of large-scale entrance examination revision projects and initial implementation projects in the education business, and the discontinuation of practice examination-related operations, among other factors. Although depreciation and amortisation of software assets decreased, costs for external personnel involved in developing new services in the securities business increased, and an impairment loss on goodwill was recorded. |
Items this document does not state (12)
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 declined due to the loss of development projects in the securities business, the loss of large-scale entrance examination revision projects and initial implementation projects in the education business, and the discontinuation of practice examination-related operations. Although depreciation and amortisation of software assets decreased, costs for external personnel involved in developing new services in the securities business increased, and an impairment loss on goodwill was also recorded.