Revised forecast
Fiscal year ending December 2026 · Full yearPrevious forecast published 14 February 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.
Revision of the earnings forecast following the absorption-type merger with BBDイニシアティブ株式会社. Although the merger resulted in higher costs, first-quarter results were strong, and the Company expects to secure profits through cost reductions associated with the absorption-type merger. The purchase price allocation and goodwill valuation remain undetermined pending the audit, and the forecast figures are before taking into account goodwill amortization and other related items.
| Item | Details |
|---|---|
| Net Sales | ¥5,764 million → ¥8,555 million（+48.4%） |
| Operating profit | ¥436 million → ¥753 million（+72.7%） |
| Ordinary income | ¥411 million → ¥619 million（+50.4%） |
| Profit attributable to owners of the parent | ¥231 million → ¥391 million（+68.7%） |
| Net income per share | 60.9 yen and sen → 101.66 yen and sen |
| Fiscal Period Covered | Fiscal year ending December 2026 |
| Period Covered | Full year |
| Publication date of previous forecast | 14 February 2026 |
| Previous-period results | Net sales: ¥3,900 million; operating profit: ¥229 million; ordinary profit: ¥128 million; profit attributable to owners of the parent: ¥57 million; net income per share: ¥15.13 (fiscal year ended December 2025) |
| Reason for the revision | Revision of the earnings forecast following the absorption-type merger with BBDイニシアティブ株式会社. Although the merger resulted in higher costs, first-quarter results were strong, and the Company expects to secure profits through cost reductions associated with the absorption-type merger. The purchase price allocation and goodwill valuation remain undetermined pending the audit, and the forecast figures are before taking into account goodwill amortization and other related items. |
| Consolidated / non-consolidated | Consolidated |
Items this document does not state (2)
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.The earnings forecast was reviewed following the absorption-type merger with BBDイニシアティブ株式会社 on 1 May 2026. Although the merger resulted in higher costs, first-quarter results were strong, and the Company expects to secure profits through cost reductions associated with the absorption-type merger. The purchase price allocation and goodwill valuation remain undetermined pending the audit, and the forecast figures are before taking into account goodwill amortization and other related items.