Worth reading
56In focus
0–100. This measures how worthwhile something is to read, not how good or bad the company is.Direction
Mixed performance
Direction inferred from the company’s description.Scale
105
Year-on-year change in revenue (%)Wording
Conditional
How definitive the wording is.Results for this period
Interim period (second quarter)1 October 2025–31 March 2026ConsolidatedIFRSNet Sales3,200¥ millionYear on year +105.0%Progress 62.5%
Operating profit124¥ millionYear on year +345.9%Progress 75.2%
Ordinary income67¥ millionYear on year +292.0%
Net income attributable to owners of the parent-42¥ 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△3.64
Financial position at period-end
Total assets7,157¥ million
of which net assets 2,094 ¥ millionEquity ratio 28.6%vs. prior year-end -26.2pt
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.
Cash inflows and outflows
Operating-254,410
Investment-1,423
Financials+599,311
Net change+343,478
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.
Cash and cash equivalents at end of period¥1,288,937 thousand
Segment revenue
Development—Japan Business1,159,79036.2%
Development—Overseas Business1,462,74245.7%
Human Resources Segment581,09218.1%
Segment profit
Development—Japan Business162,47639.1%
Development—Overseas Business220,19353.0%
Human Resources Segment32,9907.9%
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥5,119 million (YoY +69.2%)
Operating profit¥165 million (YoY +470.3%)
Income before taxes¥97 million
Profit for the period¥49 million (YoY -10.0%)
Profit for the period attributable to owners of the parent¥1 million (YoY -92.2%)
Revision to Earnings ForecastNo change → No change（No）
Annual Dividend Forecast¥0 → ¥0（Not calculable (actual dividend for the previous fiscal year: ¥0.00)）
Factors Behind Changes in Business Performance
The full-scale development of the overseas business following the commencement of consolidation of NGSC, the strengthening of the service delivery structure through M&A and business alliances, testing the introduction of generative AI technology, the winding down of additional costs following the closure of development sites, and progress in structural reforms.
Disclosure regarding the going concern assumption
Not applicable.
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 Not disclosed
Changes in the scope of consolidationNew Number of companies 3 / Company name NGS Consulting Joint Stock Company, MCP35株式会社, 株式会社グルーヴ・システム / Excluded Number of companies 0 / Company name Not disclosed
Material subsequent eventsFrom 1 April to 30 April 2026, the company acquired 59,400 shares of treasury stock for ¥15,919,200. The cumulative number of shares acquired from 16 February to 30 April 2026 was 159,700, at an acquisition cost of ¥44,474 thousand.
Depreciation and amortization¥133,856 thousand
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingWhether applicable Yes / Subject person Institutional investors and analysts
Issued Shares at Period-End11,493,548
Treasury Shares at Period-End100,380
| Item | Details |
|---|---|
| Fiscal Period Classification | Interim period (second quarter) |
| Accounting standards | IFRS |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 1 October 2025–31 March 2026 |
| Net Sales | ¥3,200 million (YoY +105.0%) |
| Operating profit | ¥124 million (YoY +345.9%) |
| Ordinary income | ¥67 million (YoY +292.0%) |
| Profit attributable to owners of the parent | ¥-42 million |
| Net income per share | △3.64 |
| Equity ratio | End of the current fiscal period 28.6 / End of previous period 54.8 |
| Total assets | ¥7,157 million |
| Net assets | ¥2,094 million |
| Cash flows from operating activities | ¥-254,410 thousand |
| Cash flows from investing activities | ¥-1,423 thousand |
| Cash flows from financing activities | ¥599,311 thousand |
| Cash and cash equivalents at end of period | ¥1,288,937 thousand |
| Full-year earnings forecast | Net Sales ¥5,119 million (YoY +69.2%) / Operating profit ¥165 million (YoY +470.3%) / Income before taxes ¥97 million / Profit for the period ¥49 million (YoY -10.0%) / Profit for the period attributable to owners of the parent ¥1 million (YoY -92.2%) |
| Revision to Earnings Forecast | No change → No change（No） |
| Annual Dividend Forecast | ¥0 → ¥0（Not calculable (actual dividend for the previous fiscal year: ¥0.00)） |
| Segment revenue | Segment Development—Japan Business / Net Sales ¥1,159,790 thousand / Net sales in the same period of the previous year ¥1,431,338 thousand / yoy_pct Not disclosed, Segment Development—Overseas Business / Net Sales ¥1,462,742 thousand / Net sales in the same period of the previous year Not disclosed / yoy_pct Not disclosed, Segment Human Resources Segment / Net Sales ¥581,092 thousand / Net sales in the same period of the previous year ¥131,264 thousand / yoy_pct Not disclosed |
| Segment profit | Segment Development—Japan Business / Segment profit ¥162,476 thousand / Profit for the same period of the previous fiscal year ¥253,098 thousand / yoy_pct Not disclosed, Segment Development—Overseas Business / Segment profit ¥220,193 thousand / Profit for the same period of the previous fiscal year Not disclosed / yoy_pct Not disclosed, Segment Human Resources Segment / Segment profit ¥32,990 thousand / Profit for the same period of the previous fiscal year ¥25,526 thousand / yoy_pct Not disclosed |
| Depreciation and amortization | ¥133,856 thousand |
| Disclosure regarding the going concern assumption | Not applicable. |
| Change in accounting policy | Changes due to revisions to standards No / Other changes No / Change in accounting estimate No / Restatement Not disclosed |
| Changes in the scope of consolidation | New Number of companies 3 / Company name NGS Consulting Joint Stock Company, MCP35株式会社, 株式会社グルーヴ・システム / Excluded Number of companies 0 / Company name Not disclosed |
| Material subsequent events | From 1 April to 30 April 2026, the company acquired 59,400 shares of treasury stock for ¥15,919,200. The cumulative number of shares acquired from 16 February to 30 April 2026 was 159,700, at an acquisition cost of ¥44,474 thousand. |
| 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 | 11,493,548 |
| Treasury Shares at Period-End | 100,380 |
| Factors Behind Changes in Business Performance | The full-scale development of the overseas business following the commencement of consolidation of NGSC, the strengthening of the service delivery structure through M&A and business alliances, testing the introduction of generative AI technology, the winding down of additional costs following the closure of development sites, and progress in structural reforms. |
Items this document does not state (7)
Operating MarginPayout ratioShareholder Return PolicyRegional salesOrders received and order backlogImpairment lossBreakdown of extraordinary income (loss)
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 cited the expansion of its overseas business following the commencement of consolidation of NGSC and other companies, the strengthening of its service delivery structure through M&A and business alliances, efficiency gains from testing the introduction of generative AI, the winding down of additional costs following the closure of development sites, and progress in structural reforms.
How to read this page
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