Worth reading
45Recurring
0–100. This measures how worthwhile something is to read, not how good or bad the company is.Direction
Improvement
Direction inferred from the company’s description.Scale
219
Millions of yen (year-on-year improvement in operating income (loss))Wording
Avoiding a definitive answer
How definitive the wording is.Contents of this document
Supplementary materials to the earnings reportThird quarter of the fiscal year ending July 20268 items taken from the company’s own explanation
Financial Results Figures (The key points of this material are explained below)
Net Sales¥665 million+37.0%
Operating profit¥121 million
Ordinary income¥126 million
Net income¥125 million
Gross Profit Margin76.0%
Operating profit margin18.2%
Selling, general and administrative expenses¥384 million
Results for the three months of the current quarter
Net Sales
¥242 million+6.0%
Consulting revenue
¥158 million+8.1%
ASP revenue
¥83 million+4.6%
Regional Sales
US
¥75 million+138.5%
JP
¥166 million-15.4%
What the company explained in this material
Breakdown of Factors Affecting the ChangeReasons cited by the Company for the change in the figures.
- Revenue Growth¥179 million
- Reclassification to cost of sales associated with the increase in consulting revenue, among other factors¥-39 million
- Decrease in the number of hires in the third quarter, among other factors¥48 million
- Reclassification to software assets¥24 million
- Other¥6 million
Assumptions Underlying the Business OutlookThe assumptions used by the company in preparing its forecast.
The Trump tariffs, international conditions, interest rates, and currency exchange fluctuations are mentioned, but the numerical assumptions are not disclosedNew initiatives
- Development of new services using LLMs
- Business discussions for a service that integrates and structures customers’ internal and external data, provides Radar visualization, and performs advanced analysis using LLMs
- Improvement of RTI using generative AI
- Improvement of Radar QFD using generative AI
- Functional improvements to the VALUENEX Radar application and Radar
- Development of the systems infrastructure to support medium- to long-term growth
Key KPIsA metric the company considers important as a management benchmark.
- Order backlog at period-end¥375 million
- Actual results plus orders outstanding at period-end (portion scheduled to be recognized as revenue during the current fiscal year)¥811 millionYear on year against the same period last year117% of full-year revenue in the prior year
- Number of customer companies and organizations365 Companies and organizations
- Number of customer industries26 Industry
- U.S. internship applicationsMore than 1,000 people
Segment results
By service
Total
¥242 million+6.0%
Consulting
¥158 million+8.1%
ASP
¥83 million+4.6%
Regional breakdown
Consolidated
¥242 million+6.0%
US
¥75 million+138.5%
JP
¥166 million-15.4%
Financial targets
Equity ratio
Actual results83.9%
Debt-free managementMaintained
Orders received and order backlog
Order backlog¥375 million
Number of employees
Number of Employees31 on a consolidated basis, 28 on a non-consolidated basis
Record dateAs of 30 April 2026
Changes during the period and hiring planRecruitment is underway for interns participating in the Global Internship Project
| Item | Details |
|---|---|
| Document type | Supplementary materials to the earnings report |
| Fiscal Period Covered | Third quarter of the fiscal year ending July 2026 |
| Net Sales | ¥665 million (YoY +37.0%) |
| Operating profit | ¥121 million |
| Ordinary income | ¥126 million |
| Net income | ¥125 million |
| Gross Profit Margin | 76.0% |
| Operating profit margin | 18.2% |
| Selling, general and administrative expenses | ¥384 million |
| Results for the three months of the current quarter | Net Sales ¥242 million (YoY +6.0%) / Consulting revenue ¥158 million (YoY +8.1%) / ASP revenue ¥83 million (YoY +4.6%) / Regional Sales US ¥75 million (YoY +138.5%) / JP ¥166 million (YoY -15.4%) |
| Segment results | By service Total ¥242 million (YoY +6.0%) / Consulting ¥158 million (YoY +8.1%) / ASP ¥83 million (YoY +4.6%) / Regional breakdown Consolidated ¥242 million (YoY +6.0%) / US ¥75 million (YoY +138.5%) / JP ¥166 million (YoY -15.4%) |
| Breakdown of Factors Affecting the Change | Factors Revenue Growth / Amount ¥179 million, Factors Reclassification to cost of sales associated with the increase in consulting revenue, among other factors / Amount ¥-39 million, Factors Decrease in the number of hires in the third quarter, among other factors / Amount ¥48 million, Factors Reclassification to software assets / Amount ¥24 million, Factors Other / Amount ¥6 million |
| Key KPIs | Indicator name Order backlog at period-end / Value ¥375 million / Year on year against the same period last year Not disclosed, Indicator name Actual results plus orders outstanding at period-end (portion scheduled to be recognized as revenue during the current fiscal year) / Value ¥811 million / Year on year against the same period last year 117% of full-year revenue in the prior year, Indicator name Number of customer companies and organizations / Value 365 Companies and organizations / Year on year against the same period last year Not disclosed, Indicator name Number of customer industries / Value 26 Industry / Year on year against the same period last year Not disclosed, Indicator name U.S. internship applications / Value More than 1,000 people / Year on year against the same period last year Not disclosed |
| Number of employees | Number of Employees 31 on a consolidated basis, 28 on a non-consolidated basis / Record date As of 30 April 2026 / Changes during the period and hiring plan Recruitment is underway for interns participating in the Global Internship Project |
| Assumptions Underlying the Business Outlook | The Trump tariffs, international conditions, interest rates, and currency exchange fluctuations are mentioned, but the numerical assumptions are not disclosed |
| Financial targets | Equity ratio Actual results 83.9% / Target Not disclosed / Debt-free management Maintained |
| Orders received and order backlog | Order backlog ¥375 million |
| New initiatives | Development of new services using LLMs, Business discussions for a service that integrates and structures customers’ internal and external data, provides Radar visualization, and performs advanced analysis using LLMs, Improvement of RTI using generative AI, Improvement of Radar QFD using generative AI, Functional improvements to the VALUENEX Radar application and Radar, Development of the systems infrastructure to support medium- to long-term growth |
Items this document does not state (13)
Full-year earnings forecastProgress against full-year forecastSelf-assessment against the planUnit price and quantity metricsNumber of stores and locationsRisk amount incorporated into the outlookMedium-term management plan targetsAnnual DividendPayout ratioAcquisition of treasury sharesCapital expendituresMarket Size / ShareKey points of the Q&A
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 main reasons cited were increased consulting revenue, the effect of higher revenue, cost reductions, and the reclassification of selling, general and administrative expenses, including personnel expenses, to cost of sales. The full-year forecast was left undecided because the impact of factors such as the Trump tariffs and international conditions remains uncertain, making it difficult to reasonably forecast profit or loss.
How to read this page
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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.