Results for this period
Interim period (second quarter)1 October 2025–31 March 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.
The Test Center Business reported higher revenue and profit due to substantial growth in the number of users, while the Test Operation and Contracting Business reported lower revenue and profit due to the loss of certain projects received on a one-year basis in the previous consolidated fiscal year. Cost rationalization, optimization of the operating structure and operations, the disappearance of foreign exchange gains recorded in the same period of the previous year, and special retirement payments affected results.
Not applicable (no matters requiring disclosure under the going concern assumption)
| Item | Details |
|---|---|
| Fiscal Period Classification | Interim period (second quarter) |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 1 October 2025–31 March 2026 |
| Net Sales | ¥2,893 million (YoY -2.0%) |
| Operating profit | ¥154 million (YoY -10.0%) |
| Ordinary income | ¥204 million (YoY -13.5%) |
| Profit attributable to owners of the parent | ¥-36 million |
| Net income per share | -¥3.55 |
| Equity ratio | End of the current fiscal period 40.1 / End of previous period 37.6 |
| Total assets | ¥3,389 million |
| Net assets | ¥1,893 million |
| Full-year earnings forecast | Net Sales ¥5,800 million (YoY -6.9%) / Operating profit ¥80 million (YoY -79.6%) / Ordinary income ¥20 million (YoY -95.6%) / Net income ¥10 million (YoY -39.8%) |
| Annual Dividend Forecast | ¥0.00 → To be determined（To be determined） |
| Segment revenue | Testing and Other Licensing Business ¥374,058 thousand (YoY -7.3%), AI Business ¥111,885 thousand (YoY +5.7%), Test Operations and Contracted Services Business ¥517,168 thousand (YoY -33.8%), Test Center Business ¥1,717,071 thousand (YoY +17.4%), Other Businesses ¥172,872 thousand (YoY -13.5%) |
| Segment profit | Testing and Other Licensing Business ¥110,716 thousand (YoY +6.8%), AI Business ¥-15,218 thousand, Test Operations and Contracted Services Business ¥91,379 thousand (YoY -57.2%), Test Center Business ¥176,279 thousand (YoY +97.0%), Other Businesses ¥60,987 thousand (YoY -5.3%) |
| Breakdown of extraordinary income (loss) | Extraordinary income Not disclosed / Extraordinary loss Special retirement payments ¥53,431 thousand, Other ¥4,499 thousand / Total extraordinary loss ¥57,930 thousand |
| Disclosure regarding the going concern assumption | Not applicable (no matters requiring disclosure under the going concern assumption) |
| 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 0 companies / Excluded 0 companies / Company name None |
| Material subsequent events | No applicable matters. |
| Availability of Supplementary Financial Results Materials | Yes |
| Availability of Financial Results Briefing | Yes (for analysts and institutional investors) |
| Issued Shares at Period-End | 10,228,470 |
| Treasury Shares at Period-End | 8,504 |
| Factors Behind Changes in Business Performance | The Test Center Business reported higher revenue and profit due to substantial growth in the number of users, while the Test Operation and Contracting Business reported lower revenue and profit due to the loss of certain projects received on a one-year basis in the previous consolidated fiscal year. Cost rationalization, optimization of the operating structure and operations, the disappearance of foreign exchange gains recorded in the same period of the previous year, and special retirement payments affected results. |
Items this document does not state (12)
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.Although revenue increased as a result of growth in the number of users of the Test Center Business, this was more than offset by the impact of the loss of certain projects included in the same period of the previous year in the Test Operation and Contracting Business. Expenses were broadly in line with the same period of the previous year, resulting in lower operating profit. The disappearance of foreign exchange gains recorded in the same period of the previous year and special retirement payments also weighed on net income.