Results for this period
Interim period (second quarter)1 April 2026 to 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.
Stacked from zero: upward is an increase in cash, downward a decrease (in ¥ thousand).The net change represented by the dotted line is the total of three items, calculated from figures provided by the company.
Higher personnel expenses resulting from active hiring and the upfront incurrence of temporary hiring-related expenses and other costs weighed on profit. The company also recognized ¥400.763 million in investigation-related expenses as an extraordinary loss.
None applicable
| Item | Details |
|---|---|
| Fiscal Period Classification | Interim period (second quarter) |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 1 April 2026 to 30 September 2026 |
| Net Sales | ¥1,358 million (YoY -20.1%) |
| Operating profit | ¥-71 million |
| Ordinary income | ¥-69 million |
| Profit attributable to owners of the parent | ¥-507 million |
| Net income per share | -¥151.94 |
| Equity ratio | End of the current fiscal period 52.4 / End of previous period 56.6 |
| Total assets | ¥3,720,752 thousand |
| Net assets | ¥1,999,372 thousand |
| Cash flows from operating activities | ¥-630,529 thousand |
| Cash flows from investing activities | ¥-5,992 thousand |
| Cash flows from financing activities | ¥-1,086 thousand |
| Cash and cash equivalents at end of period | ¥1,057,962 thousand |
| Full-year earnings forecast | Net Sales ¥2,600 million (YoY -21.2%) / Operating profit ¥30 million (YoY -36.7%) / Ordinary income ¥30 million (YoY -42.2%) / Net income ¥-400 million |
| Revision to Earnings Forecast | Net Sales ¥2,600 million → ¥2,600 million（0.0%） / Operating profit ¥30 million → ¥30 million（0.0%） / Ordinary income ¥30 million → ¥30 million（0.0%） / Net income ¥-400 million → ¥-400 million（0.0%） |
| Annual Dividend Forecast | ¥0 → ¥0（0.0%） |
| Depreciation and amortization | ¥15,341 thousand |
| Impairment loss | None recognized for the interim period (shown as "-" on the income statement) |
| Breakdown of extraordinary income (loss) | Extraordinary income Not disclosed / Extraordinary loss Investigation-related expenses ¥400,763 thousand |
| Disclosure regarding the going concern assumption | None applicable |
| Change in accounting policy | Changes due to revisions to standards None / Other changes None / Change in accounting estimate None / Restatement None |
| Changes in the scope of consolidation | New 0 companies / Excluded 0 companies / Company name Not applicable |
| Availability of Supplementary Financial Results Materials | Available |
| Availability of Financial Results Briefing | Whether applicable None / Subject person Not disclosed |
| Issued Shares at Period-End | 3,617,946 shares |
| Treasury Shares at Period-End | 278,781 shares |
| Factors Behind Changes in Business Performance | Higher personnel expenses resulting from active hiring and the upfront incurrence of temporary hiring-related expenses and other costs weighed on profit. The company also recognized ¥400.763 million in investigation-related expenses as an extraordinary loss. |
Items this document does not state (8)
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 company explained that higher personnel expenses resulting from stepped-up hiring to support future growth, as well as the upfront incurrence of temporary hiring-related expenses, weighed on profit. It also recognized ¥400.763 million in investigation-related expenses of the special investigation committee as an extraordinary loss. No specific reasons were given for the decline in revenue.