Results for this period
Third quarter1 December 2025 to 31 August 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.
Orders from research companies bottomed out and orders from advertising agencies and consulting firms began to recover, while direct orders from operating companies declined. Profits decreased due to a higher ratio of outsourcing expenses resulting from changes in the project mix and other factors, increased personnel expenses from strengthening the sales organization, and the recognition of amortization of goodwill and other expenses related to 株式会社リーン・ニシカタ.
No applicable matters.
| Item | Details |
|---|---|
| Fiscal Period Classification | Third quarter |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 1 December 2025 to 31 August 2026 |
| Net Sales | 3,394 Millions of yen (YoY +2.0%) |
| Operating profit | 22 Millions of yen (YoY -90.4%) |
| Ordinary income | 33 Millions of yen (YoY -86.2%) |
| Profit attributable to owners of the parent | 5 Millions of yen (YoY -96.5%) |
| Net income per share | ¥5.08 |
| Equity ratio | End of the current fiscal period 57.1 / End of previous period 62.6 |
| Total assets | 2,627 Millions of yen |
| Net assets | 1,511 Millions of yen |
| Full-year earnings forecast | Net Sales 4,500 Millions of yen (YoY +1.9%) / Operating profit 70 Millions of yen (YoY -75.0%) / Ordinary income 80 Millions of yen (YoY -72.3%) / Profit attributable to owners of the parent 35 Millions of yen (YoY -82.4%) |
| Revision to Earnings Forecast | Net Sales Not disclosed → 4,500 Millions of yen / Operating profit Not disclosed → 70 Millions of yen / Ordinary income Not disclosed → 80 Millions of yen / Profit attributable to owners of the parent Not disclosed → 35 Millions of yen |
| Annual Dividend Forecast | ¥77 → ¥78 |
| Depreciation and amortization | ¥36,479 thousand |
| Breakdown of extraordinary income (loss) | Extraordinary income Item Gain on reversal of subscription rights to shares / Amount ¥677 thousand / Extraordinary loss Item Loss on sale of fixed assets / Amount Not disclosed |
| Disclosure regarding the going concern assumption | No applicable matters. |
| Change in accounting policy | Changes due to revisions to standards No / Other changes No / Change in accounting estimate No / Restatement No |
| Changes in the scope of consolidation | New Number of companies 1 / Company name 株式会社リーン・ニシカタ / Excluded Number of companies 0 / Company name Not disclosed |
| Availability of Supplementary Financial Results Materials | Yes |
| Availability of Financial Results Briefing | Whether applicable Yes / Subject person Institutional investors and analysts |
| Issued Shares at Period-End | 1,160,000 shares |
| Treasury Shares at Period-End | 63 shares |
| Factors Behind Changes in Business Performance | Orders from research companies bottomed out and orders from advertising agencies and consulting firms began to recover, while direct orders from operating companies declined. Profits decreased due to a higher ratio of outsourcing expenses resulting from changes in the project mix and other factors, increased personnel expenses from strengthening the sales organization, and the recognition of amortization of goodwill and other expenses related to 株式会社リーン・ニシカタ. |
Items this document does not state (13)
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.In terms of orders, orders from research companies bottomed out and orders from advertising agencies and consulting firms began to recover, while direct orders from operating companies declined in the third quarter. Profits decreased due to a higher ratio of outsourcing expenses resulting from changes in the project mix and other factors, increased personnel expenses from strengthening the sales organization, and the recognition of amortization of goodwill and other expenses related to 株式会社リーン・ニシカタ.