Results for this period
Third quarter1 December 2025 to 31 August 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.
The factors included a slowdown in inquiries for development support from the entertainment industry, its primary customer base, the termination of services by major longstanding customers, additional man-hours required and lost opportunities to win new projects due to losses and delays in 3DCG video production projects, and a decline in willingness to change jobs and in applicants seeking temporary staffing placements at game companies. An impairment loss of ¥39 million on investment securities was also recorded as an extraordinary loss.
Not applicable.
| Item | Details |
|---|---|
| Fiscal Period Classification | Third quarter |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Non-consolidated (standalone) |
| Period Covered | 1 December 2025 to 31 August 2026 |
| Net Sales | ¥3,082 million (YoY -4.6%) |
| Operating profit | ¥-206 million |
| Ordinary income | ¥-203 million |
| Profit attributable to owners of the parent | ¥-300 million |
| Net income per share | -¥109.59 |
| Equity ratio | End of the current fiscal period 70.6 / End of previous period 66.2 |
| Total assets | ¥2,161 million |
| Net assets | ¥1,526 million |
| Full-year earnings forecast | Net Sales ¥4,073 million (YoY -5.4%) / Operating profit ¥-266 million / Ordinary income ¥-265 million / Net income ¥-325 million |
| Revision to Earnings Forecast | Net Sales Not disclosed → ¥4,073 million / Operating profit Not disclosed → ¥-266 million / Ordinary income Not disclosed → ¥-265 million / Net income Not disclosed → ¥-325 million |
| Annual Dividend Forecast | ¥10 → ¥0（-100.0%） |
| Segment revenue | Development Promotion and Support Business ¥1,895 million (YoY -5.0%), Human Resources Business ¥1,186 million (YoY -3.9%) |
| Segment profit | Development Promotion and Support Business ¥60 million (YoY -79.9%), Human Resources Business ¥205 million (YoY -3.3%) |
| Depreciation and amortization | ¥43 million |
| Impairment loss | ¥39 million |
| Breakdown of extraordinary income (loss) | Extraordinary income Not disclosed / Extraordinary loss Impairment loss on investment securities ¥39 million |
| Disclosure regarding the going concern assumption | Not applicable. |
| Change in accounting policy | Changes due to revisions to standards No / Other changes No / Change in accounting estimate No / Restatement No |
| Availability of Supplementary Financial Results Materials | Yes |
| Availability of Financial Results Briefing | Whether applicable No / Subject person Not disclosed |
| Issued Shares at Period-End | 2,973,900 Shares |
| Treasury Shares at Period-End | 228,954 Shares |
| Factors Behind Changes in Business Performance | The factors included a slowdown in inquiries for development support from the entertainment industry, its primary customer base, the termination of services by major longstanding customers, additional man-hours required and lost opportunities to win new projects due to losses and delays in 3DCG video production projects, and a decline in willingness to change jobs and in applicants seeking temporary staffing placements at game companies. An impairment loss of ¥39 million on investment securities was also recorded as an extraordinary loss. |
Items this document does not state (11)
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.This was due to a slowdown in inquiries for development support from the entertainment industry, its primary customer base, the termination of services by major longstanding customers, additional man-hours required and lost opportunities to win new projects due to losses and delays in contracted 3DCG video production projects, and a decline in willingness to change jobs and in applicants seeking temporary staffing placements in the human resources business.