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Results3998SuRaLa Net Co.,Ltd.Information and Communications, Services and Others

Financial Results for the Third Quarter of the Fiscal Year Ending December 2026 [Japanese GAAP] (Consolidated)

Cumulative net sales for the third quarter fell 7.9% year on year, while operating profit and ordinary profit turned from profit to loss, and the net loss widened. The full-year earnings forecast and dividend forecast remain unchanged.

Worth reading
46Recurring
0–100. This measures how worthwhile something is to read, not how good or bad the company is.
Direction
Deterioration
Direction inferred from the company’s description.
Scale
-7.9
%
Wording
Conditional
How definitive the wording is.

Results for this period

Third quarter1 January 2026–30 September 2026ConsolidatedJapanese GAAP
Net Sales1,330¥ millionYear on year -7.9%Progress 76.0%
Operating profit-66¥ million
Ordinary income-48¥ million
Net income attributable to owners of the parent-70¥ 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−¥11.24
Financial position at period-end
Total assets2,919¥ million
of which net assets 2,133 ¥ millionEquity ratio 72.6%vs. prior year-end -15.7pt

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.

Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥1,749 million (YoY -9.4%)
Operating profit¥-277 million
Ordinary income¥-263 million
Net income¥-210 million
Annual Dividend Forecast¥0 → ¥0
Factors Behind Changes in Business Performance

The end of subsidies for public schools, the completion of contracts for existing large-scale projects, switches to competing teaching materials, difficulties cram schools faced in recruiting students due to the declining birth rate and rising prices, the end of limited-period use by major cram schools, natural disasters, funding difficulties and delays in large-scale implementations overseas, and the failure of a subsidiary to meet targets for the progress of contracted development projects and the acquisition of new projects. The company also continued to increase its sales and development staff and invest in developing new content and systems.

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
Changes in the scope of consolidationAdded: 0 companies; excluded: 0 companies
Impairment lossNo applicable items for the cumulative third quarter of the current consolidated fiscal year
Breakdown of extraordinary income (loss)Extraordinary income Not disclosed / Extraordinary loss Loss on disposal of non-current assets ¥31,813 thousand
Depreciation and amortization¥252,270 thousand
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingNo
Issued Shares at Period-End6,694,764
Treasury Shares at Period-End385,146
Results for this period
ItemDetails
Fiscal Period ClassificationThird quarter
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 January 2026–30 September 2026
Net Sales¥1,330 million (YoY -7.9%)
Operating profit¥-66 million
Ordinary income¥-48 million
Profit attributable to owners of the parent¥-70 million
Net income per share−¥11.24
Equity ratioEnd of the current fiscal period 72.6 / End of previous period 88.3
Total assets¥2,919 million
Net assets¥2,133 million
Full-year earnings forecastNet Sales ¥1,749 million (YoY -9.4%) / Operating profit ¥-277 million / Ordinary income ¥-263 million / Net income ¥-210 million
Annual Dividend Forecast¥0 → ¥0
Depreciation and amortization¥252,270 thousand
Impairment lossNo applicable items for the cumulative third quarter of the current consolidated fiscal year
Breakdown of extraordinary income (loss)Extraordinary income Not disclosed / Extraordinary loss Loss on disposal of non-current assets ¥31,813 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
Changes in the scope of consolidationAdded: 0 companies; excluded: 0 companies
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingNo
Issued Shares at Period-End6,694,764
Treasury Shares at Period-End385,146
Factors Behind Changes in Business PerformanceThe end of subsidies for public schools, the completion of contracts for existing large-scale projects, switches to competing teaching materials, difficulties cram schools faced in recruiting students due to the declining birth rate and rising prices, the end of limited-period use by major cram schools, natural disasters, funding difficulties and delays in large-scale implementations overseas, and the failure of a subsidiary to meet targets for the progress of contracted development projects and the acquisition of new projects. The company also continued to increase its sales and development staff and invest in developing new content and systems.
Items this document does not state (13)
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 PolicySegment revenueSegment profitRegional salesOrders received and order backlogMaterial 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.

For public schools, the end of subsidies, the completion of contracts for existing large-scale projects, and switches to competing teaching materials reduced the number of schools using the services and the number of user IDs. In addition, the business was affected by difficulties cram schools faced in recruiting students due to the declining birth rate and rising prices, the end of limited-period use by major cram schools, natural disasters, funding difficulties and delays in large-scale implementations overseas, and the failure of a subsidiary to meet targets for the progress of contracted development projects and the acquisition of new projects. Meanwhile, the company continued to increase its sales and development staff and invest in developing new content and systems.

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Financial Results for the Third Quarter of the Fiscal Year Ending December 2026 [Japanese GAAP] (Consolidated) | SuRaLa Net Co.,Ltd. (3998) timely disclosure | Komori