Worth reading
62In focus
0–100. This measures how worthwhile something is to read, not how good or bad the company is.Direction
Improvement
Direction inferred from the company’s description.Scale
359
¥ millionWording
Conditional
How definitive the wording is.Contents of this document
Supplementary materials to the earnings reportQ3 FY202610 items taken from the company’s own explanation
Financial Results Figures (The key points of this material are explained below)
Net Sales¥3,393.60 million+11.9%
Operating profit¥634.40 million+18.9%
Ordinary income¥637.08 million+19.2%
Net income¥418.41 million+18.9%
Gross Profit Margin30.9 %
Operating profit margin18.7 %
Selling, general and administrative expenses¥414.97 million
Results for the three months of the current quarter
Net Sales
¥1,139 million
Operating profit
¥209 million
Full-year earnings forecast
Net Sales
¥4,500 million
Operating profit
¥800 million
EBITDA
¥816 million
Ordinary income
¥801 million
Net income for the current fiscal year
¥539 million
Progress against full-year forecast 通期の予想に対して、いまどこまで進んだかの割合です。
Net Sales75.4%
Operating profit79.3%
EBITDA79.6%
Ordinary income79.5%
Net income for the current fiscal year77.6%
What the company explained in this material
Self-assessment against the planThe company's self-assessment against its own plan.
Progressing more smoothly than plannedBreakdown of Factors Affecting the ChangeReasons cited by the Company for the change in the figures.
- Revenue Growth¥359 million
- Increase in cost of sales associated with higher revenue¥-211 million
- Increase in SG&A expenses¥-47 million
Assumptions Underlying the Business OutlookThe assumptions used by the company in preparing its forecast.
The outlook assumes a recovery in the semiconductor market, increased investment in data centers for AI, and continued solid demand for digital investments, including DX and AI, as well as software investment. Numerical assumptions: not disclosed.New initiatives
- Launch of various initiatives and projects to achieve the long-term vision
- Launch of a core-system renewal project for a major business partner
- Began business with 2 new business partners in the third quarter
- Business operations supported by AI adoption
- Strengthening the business platform and shifting toward high-value-added projects through strategic rotation
Key KPIsA metric the company considers important as a management benchmark.
- Number of engineers367 peopleYear on year against the same period last yearUp 25 from the previous fiscal year-end, or 7.3%
- Number of staff24 people
- Number of BP orders167 EngagementsYear on year against the same period last year167 in the previous year, at the same level as the previous year
Segment results
The Group operates in a single business segment. Sales by category were ¥1,148 million for semiconductor solutions, up 24.5% year on year; ¥1,906 million for DX solutions, up 6.7%; and ¥338 million for AI solutions, up 4.2%. Profit by category: not disclosed.Medium-term management plan targets
Number of engineers700 people
Target fiscal year2031
Actual results367 engineers as of 13 August 2026
Number of employees
Number of Employees367 engineers, 24 staff, 391 in total (as of 13 August 2026)
Change during the periodEngineers increased by 25 from the previous fiscal year-end, or 7.3%
Hiring planLeaders and sub-leaders are scheduled to join the company from the fourth quarter onward. The Company is actively pursuing recruitment.
Annual Dividend
Annual dividend per share¥11.00 per share (forecast)
Payout ratio
Forecast for the fiscal year ending September 2026: payout ratio of 15.2% and DOE of 2.7%. Actual results for the fiscal year ended September 2025: payout ratio of 14.9% and DOE of 2.8%.| Item | Details |
|---|---|
| Document type | Supplementary materials to the earnings report |
| Fiscal Period Covered | Q3 FY2026 |
| Net Sales | ¥3,393.60 million (YoY +11.9%) |
| Operating profit | ¥634.40 million (YoY +18.9%) |
| Ordinary income | ¥637.08 million (YoY +19.2%) |
| Net income | ¥418.41 million (YoY +18.9%) |
| Gross Profit Margin | 30.9 % |
| Operating profit margin | 18.7 % |
| Selling, general and administrative expenses | ¥414.97 million |
| Results for the three months of the current quarter | Net Sales ¥1,139 million / Operating profit ¥209 million |
| Full-year earnings forecast | Net Sales ¥4,500 million / Operating profit ¥800 million / EBITDA ¥816 million / Ordinary income ¥801 million / Net income for the current fiscal year ¥539 million |
| Progress against full-year forecast | Net Sales 75.4% / Operating profit 79.3% / EBITDA 79.6% / Ordinary income 79.5% / Net income for the current fiscal year 77.6% |
| Self-assessment against the plan | Progressing more smoothly than planned |
| Segment results | The Group operates in a single business segment. Sales by category were ¥1,148 million for semiconductor solutions, up 24.5% year on year; ¥1,906 million for DX solutions, up 6.7%; and ¥338 million for AI solutions, up 4.2%. Profit by category: not disclosed. |
| Breakdown of Factors Affecting the Change | Factors Revenue Growth / Amount ¥359 million, Factors Increase in cost of sales associated with higher revenue / Amount ¥-211 million, Factors Increase in SG&A expenses / Amount ¥-47 million |
| Key KPIs | Indicator name Number of engineers / Value 367 people / Year on year against the same period last year Up 25 from the previous fiscal year-end, or 7.3%, Indicator name Number of staff / Value 24 people / Year on year against the same period last year Not disclosed, Indicator name Number of BP orders / Value 167 Engagements / Year on year against the same period last year 167 in the previous year, at the same level as the previous year |
| Number of employees | Number of Employees 367 engineers, 24 staff, 391 in total (as of 13 August 2026) / Change during the period Engineers increased by 25 from the previous fiscal year-end, or 7.3% / Hiring plan Leaders and sub-leaders are scheduled to join the company from the fourth quarter onward. The Company is actively pursuing recruitment. |
| Assumptions Underlying the Business Outlook | The outlook assumes a recovery in the semiconductor market, increased investment in data centers for AI, and continued solid demand for digital investments, including DX and AI, as well as software investment. Numerical assumptions: not disclosed. |
| Medium-term management plan targets | Number of engineers 700 people / Target fiscal year 2031 / Actual results 367 engineers as of 13 August 2026 |
| Annual Dividend | Annual dividend per share ¥11.00 per share (forecast) / Interim Dividend Not disclosed / Year-end dividend Not disclosed |
| Payout ratio | Forecast for the fiscal year ending September 2026: payout ratio of 15.2% and DOE of 2.7%. Actual results for the fiscal year ended September 2025: payout ratio of 14.9% and DOE of 2.8%. |
| New initiatives | Launch of various initiatives and projects to achieve the long-term vision, Launch of a core-system renewal project for a major business partner, Began business with 2 new business partners in the third quarter, Business operations supported by AI adoption, Strengthening the business platform and shifting toward high-value-added projects through strategic rotation |
Items this document does not state (9)
Unit price and quantity metricsNumber of stores and locationsRisk amount incorporated into the outlookFinancial targetsAcquisition of treasury sharesCapital expendituresOrders received and order backlogMarket Size / ShareKey points of the Q&A
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.Orders for system development projects increased against a backdrop of a recovery in the semiconductor market and strong investment demand. In DX, business expanded with both new and existing customers, while AI progressed as planned despite R&D taking priority in the first half. In addition to higher revenue, the improvement in gross profit margin from 29.7% to 30.9% contributed to the increase in operating profit.
How to read this page
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