Worth reading
64In focus
Scored from 5 of 6 sectionsDirection
Deterioration
Direction inferred from the company’s description.Scale
-85.5
Year-on-year change in operating profit (%)Wording
Conditional
How definitive the wording is.Results for this period
Third quarter1 January 2026 to 30 September 2026ConsolidatedJapanese GAAPNet Sales9,090¥ millionYear on year +5.4%Progress 63.1%
Operating profit51¥ millionYear on year -85.5%Progress 5.3%
Ordinary income171¥ millionYear on year -56.7%Progress 15.9%
Net income attributable to owners of the parent-4¥ 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△¥0.23
Financial position at period-end
Total assets8,026¥ million
of which net assets 6,042 ¥ millionEquity ratio 75.3%vs. prior year-end +3.2pt
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 and cash equivalents at end of period¥3,082,690 thousand
Segment revenueEmbedded Software Business ¥8,782,115 thousand (YoY +6.6%), Sensing Solutions Business ¥307,920 thousand (YoY -20.3%)
Segment profitEmbedded Software Business ¥89,106 thousand (YoY -76.2%), Sensing Solutions Business ¥-37,331 thousand
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥14,403 million (YoY +18.7%)
Operating profit¥956 million (YoY +17.3%)
Ordinary income¥1,076 million (YoY +24.6%)
Net income¥467 million (YoY -21.8%)
Annual Dividend Forecast¥5.5 → ¥1.5
Factors Behind Changes in Business Performance
In the Embedded Software Business, profit declined due to investment in research and development and unprofitable projects in engineering services. In the Sensing Solutions Business, engineering services related to hardware products and sales of handheld terminals declined. In addition, tender offer-related expenses associated with the MBO were recognized.
Disclosure regarding the going concern assumption
There are 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 No
Changes in the scope of consolidationNew Number of companies 1 / Company name T LEAD SCIENCES株式会社 / Excluded Number of companies 0 / Company name Not disclosed
Material subsequent eventsFollowing the successful tender offer, the parent company and the largest shareholder, who is also a major shareholder, changed. A share consolidation, the abolition of the provisions on the number of shares in one unit and amendments to the articles of incorporation are planned, and the company is scheduled to be delisted on 4 January 2027, subject to approval. The cancellation of treasury shares was also resolved.
Breakdown of extraordinary income (loss)Extraordinary income No / Extraordinary loss Loss on disposal of non-current assets ¥1,490 thousand, Tender offer-related expenses ¥252,761 thousand
Depreciation and amortization¥92,102 thousand
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingNo
Issued Shares at Period-End20,000,000
Treasury Shares at Period-End280,260
| Item | Details |
|---|---|
| Fiscal Period Classification | Third quarter |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 1 January 2026 to 30 September 2026 |
| Net Sales | ¥9,090 million (YoY +5.4%) |
| Operating profit | ¥51 million (YoY -85.5%) |
| Ordinary income | ¥171 million (YoY -56.7%) |
| Profit attributable to owners of the parent | ¥-4 million |
| Net income per share | △¥0.23 |
| Equity ratio | End of the current fiscal period 75.3 / End of previous period 72.1 |
| Total assets | ¥8,026 million |
| Net assets | ¥6,042 million |
| Cash and cash equivalents at end of period | ¥3,082,690 thousand |
| Full-year earnings forecast | Net Sales ¥14,403 million (YoY +18.7%) / Operating profit ¥956 million (YoY +17.3%) / Ordinary income ¥1,076 million (YoY +24.6%) / Net income ¥467 million (YoY -21.8%) |
| Annual Dividend Forecast | ¥5.5 → ¥1.5 |
| Segment revenue | Embedded Software Business ¥8,782,115 thousand (YoY +6.6%), Sensing Solutions Business ¥307,920 thousand (YoY -20.3%) |
| Segment profit | Embedded Software Business ¥89,106 thousand (YoY -76.2%), Sensing Solutions Business ¥-37,331 thousand |
| Depreciation and amortization | ¥92,102 thousand |
| Breakdown of extraordinary income (loss) | Extraordinary income No / Extraordinary loss Loss on disposal of non-current assets ¥1,490 thousand, Tender offer-related expenses ¥252,761 thousand |
| Disclosure regarding the going concern assumption | There are 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 T LEAD SCIENCES株式会社 / Excluded Number of companies 0 / Company name Not disclosed |
| Material subsequent events | Following the successful tender offer, the parent company and the largest shareholder, who is also a major shareholder, changed. A share consolidation, the abolition of the provisions on the number of shares in one unit and amendments to the articles of incorporation are planned, and the company is scheduled to be delisted on 4 January 2027, subject to approval. The cancellation of treasury shares was also resolved. |
| Availability of Supplementary Financial Results Materials | Yes |
| Availability of Financial Results Briefing | No |
| Issued Shares at Period-End | 20,000,000 |
| Treasury Shares at Period-End | 280,260 |
| Factors Behind Changes in Business Performance | In the Embedded Software Business, profit declined due to investment in research and development and unprofitable projects in engineering services. In the Sensing Solutions Business, engineering services related to hardware products and sales of handheld terminals declined. In addition, tender offer-related expenses associated with the MBO were recognized. |
Items this document does not state (10)
Operating MarginCash flows from operating activitiesCash flows from investing activitiesCash flows from financing activitiesRevision to Earnings ForecastPayout ratioShareholder Return PolicyRegional salesOrders received and order backlogImpairment 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.Investment in research and development, unprofitable projects in engineering services, and the recognition of tender offer-related expenses associated with the MBO.
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.
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Corrections happenIf the company reissues this disclosure, the page is rebuilt from the corrected version and the revision number moves up.