Worth reading
59In 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
34
% (versus the previous forecast, revenue)Wording
Conditional
How definitive the wording is.Results for this period
Third quarter1 October 2025 to 30 June 2026ConsolidatedIFRSNet Sales4,870¥ millionYear on year +110.2%Progress 71.0%
Operating profit186¥ millionYear on year +127.3%Progress 74.1%
Ordinary income95¥ millionYear on year +52.3%Progress 72.0%
Net income attributable to owners of the parent-83¥ 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(¥7.25)
Financial position at period-end
Total assets6,732¥ million
of which net assets 2,078 ¥ millionEquity ratio 29.5%vs. prior year-end -25.3pt
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-485,238
Investment-252,036
Financials+644,462
Net change-92,812
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¥850,328 thousand
Segment revenueSegment Development—Japan Business / Current fiscal year ¥1,682,412 thousand / Prior-year period ¥2,111,838 thousand / yoy_pct Not disclosed, Segment Development—Overseas Business / Current fiscal year ¥2,125,958 thousand / Prior-year period Not disclosed / yoy_pct Not disclosed, Segment Human Resources Segment / Current fiscal year ¥1,065,593 thousand / Prior-year period ¥206,488 thousand / yoy_pct Not disclosed
Segment profitSegment Development—Japan Business / Current fiscal year ¥209,521 thousand / Prior-year period ¥425,002 thousand / yoy_pct Not disclosed, Segment Development—Overseas Business / Current fiscal year ¥352,052 thousand / Prior-year period Not disclosed / yoy_pct Not disclosed, Segment Human Resources Segment / Current fiscal year ¥41,304 thousand / Prior-year period ¥33,660 thousand / yoy_pct Not disclosed
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥6,859 million
Operating profit187〜251
Ordinary income68〜132
Net income46〜97
Revision to Earnings ForecastRevenue Not disclosed → ¥6,859 million（34% increase） / Operating profit Not disclosed → 187〜251（14% to 52% increase） / Income before taxes Not disclosed → 68〜132（29% decrease to 37% increase） / Profit for the period Not disclosed → 46〜97（7% decrease to 97% increase）
Annual Dividend Forecast¥0.00 → ¥0.00（0%）
Factors Behind Changes in Business Performance
Strong performance by NGSC社, the acquisition of the SES business in the human resources segment, strengthening of the service delivery structure through proactive M&A and business alliances, and improved business efficiency through testing the implementation of generative AI technology.
Disclosure regarding the going concern assumption
No applicable matters
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 eventsA resolution was passed to transfer the domestic solutions business and offshore development business to 2 newly established wholly owned subsidiaries through a company split and transition to a holding company structure. The effective date is scheduled for 1 October 2026, and amendments to the Articles of Incorporation are also scheduled to be submitted for approval.
Depreciation and amortization¥205,155 thousand
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingYes (for institutional investors and analysts)
Issued Shares at Period-End11,493,548
Treasury Shares at Period-End200,080
| Item | Details |
|---|---|
| Fiscal Period Classification | Third quarter |
| Accounting standards | IFRS |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 1 October 2025 to 30 June 2026 |
| Net Sales | ¥4,870 million (YoY +110.2%) |
| Operating profit | ¥186 million (YoY +127.3%) |
| Ordinary income | ¥95 million (YoY +52.3%) |
| Profit attributable to owners of the parent | ¥-83 million |
| Net income per share | (¥7.25) |
| Equity ratio | End of the current fiscal period 29.5% / End of previous period 54.8% |
| Total assets | ¥6,732 million |
| Net assets | ¥2,078 million |
| Cash flows from operating activities | ¥-485,238 thousand |
| Cash flows from investing activities | ¥-252,036 thousand |
| Cash flows from financing activities | ¥644,462 thousand |
| Cash and cash equivalents at end of period | ¥850,328 thousand |
| Full-year earnings forecast | Net Sales ¥6,859 million / Operating profit 187〜251 / Ordinary income 68〜132 / Net income 46〜97 |
| Revision to Earnings Forecast | Revenue Not disclosed → ¥6,859 million（34% increase） / Operating profit Not disclosed → 187〜251（14% to 52% increase） / Income before taxes Not disclosed → 68〜132（29% decrease to 37% increase） / Profit for the period Not disclosed → 46〜97（7% decrease to 97% increase） |
| Annual Dividend Forecast | ¥0.00 → ¥0.00（0%） |
| Segment revenue | Segment Development—Japan Business / Current fiscal year ¥1,682,412 thousand / Prior-year period ¥2,111,838 thousand / yoy_pct Not disclosed, Segment Development—Overseas Business / Current fiscal year ¥2,125,958 thousand / Prior-year period Not disclosed / yoy_pct Not disclosed, Segment Human Resources Segment / Current fiscal year ¥1,065,593 thousand / Prior-year period ¥206,488 thousand / yoy_pct Not disclosed |
| Segment profit | Segment Development—Japan Business / Current fiscal year ¥209,521 thousand / Prior-year period ¥425,002 thousand / yoy_pct Not disclosed, Segment Development—Overseas Business / Current fiscal year ¥352,052 thousand / Prior-year period Not disclosed / yoy_pct Not disclosed, Segment Human Resources Segment / Current fiscal year ¥41,304 thousand / Prior-year period ¥33,660 thousand / yoy_pct Not disclosed |
| Depreciation and amortization | ¥205,155 thousand |
| 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 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 | A resolution was passed to transfer the domestic solutions business and offshore development business to 2 newly established wholly owned subsidiaries through a company split and transition to a holding company structure. The effective date is scheduled for 1 October 2026, and amendments to the Articles of Incorporation are also scheduled to be submitted for approval. |
| Availability of Supplementary Financial Results Materials | Yes |
| Availability of Financial Results Briefing | Yes (for institutional investors and analysts) |
| Issued Shares at Period-End | 11,493,548 |
| Treasury Shares at Period-End | 200,080 |
| Factors Behind Changes in Business Performance | Strong performance by NGSC社, the acquisition of the SES business in the human resources segment, strengthening of the service delivery structure through proactive M&A and business alliances, and improved business efficiency through testing the implementation of generative AI technology. |
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.Revenue is expected to exceed the previous forecast, mainly because NGSC社's business performed strongly and the acquisition of the SES business in the human resources segment was completed. At the same time, the forecast incorporates the potential recognition of business restructuring costs, including those associated with the transition to a holding company structure, as well as valuation losses and impairment losses arising from the revaluation of goodwill and investment securities.
How to read this page
This is not the documentKomori reads the disclosure the company filed and writes this summary. Figures are as stated by the company and are not audited.
Weight is not a verdictIt measures how much this changes what the company had already told the market. It is not a view on the shares.
Corrections happenIf the company reissues this disclosure, the page is rebuilt from the corrected version and the revision number moves up.