Worth reading
47Recurring
0–100. This measures how worthwhile something is to read, not how good or bad the company is.Direction
Deterioration
Direction inferred from the company’s description.Scale
-60
¥ million (year-on-year change in revenue)Wording
Conditional
How definitive the wording is.Contents of this document
Financial results presentationSecond quarter (interim period) of the fiscal year ending September 20268 items taken from the company’s own explanation
Financial Results Figures (The key points of this material are explained below)
Net Sales¥2,893 million-2.0%
Operating profit¥154 million-10.0%
Ordinary income¥204 million-13.5%
Net income¥-36 million interim net income or net loss attributable to owners of the parent
Selling, general and administrative expenses¥784 million
Full-year earnings forecast
Net Sales
¥5,800 million
Gross profit
¥1,680 million
Selling, general and administrative expenses
¥1,600 million
Operating profit
¥80 million
Ordinary income
¥20 million
Profit attributable to owners of the parent
¥10 million
What the company explained in this material
Self-assessment against the planThe company's self-assessment against its own plan.
Generally performing steadily and in line with the planBreakdown of Factors Affecting the ChangeReasons cited by the Company for the change in the figures.
- Increase in non-operating income from insurance proceeds¥81 million
- Foreign exchange gain recorded in the previous year not recorded in the current period¥-97 million
- Extraordinary losses, including special retirement payments¥57 million
- Income Taxes¥132 million
- Profit (expense) attributable to non-controlling interests¥49 million
New initiatives
- Adding Eiken speaking test preparation features to UGUIS.AI
- Adding a learning assessment feature to UGUIS.AI
- Launch of the Easy Eiken Grade Assessment powered by CASEC
- Plans to enhance the functionality of test services and other offerings and integrate the systems infrastructure
- Improving weekday utilization at test centers and attracting CBT exams and certification tests
Key KPIsA metric the company considers important as a management benchmark.
- Number of test center users (FY2026 Q2)28.7 10,000 people
- Number of CASEC test takers (most recent period)16.8 10,000 people
Segment results
Test and other licenses
Net Sales
¥374 million-7.3%
Segment profit
¥110 million+6.8%
AI
Net Sales
¥111 million+5.7%
Segment profit
¥-15 million
Test Administration and Contracted Services
Net Sales
¥517 million-33.8%
Segment profit
¥91 million-57.2%
Test centers
Net Sales
¥1,717 million+17.4%
Segment profit
¥176 million+97.0%
Other
Net Sales
¥172 million-13.5%
Segment profit
¥60 million-5.3%
Corporate Expenses
¥-269 million
Medium-term management plan targets
Net Sales
¥6,500 million
Fiscal yearFY2026 revised plan
Operating profit
¥150 million
Fiscal yearFY2026 revised plan
Ordinary income
¥100 million
Fiscal yearFY2026 revised plan
Profit attributable to owners of the parent
¥10 million
Fiscal yearFY2026 revised plan
Comparison with actual resultsAchieved a return to profitability in operating income, ordinary income and net income in FY2025
Number of employees
Number of Employees232 people
Reference dateEnd of September 2025
Capital expenditures
¥85 million software development investment
| Item | Details |
|---|---|
| Document type | Financial results presentation |
| Fiscal Period Covered | Second quarter (interim period) of the fiscal year ending September 2026 |
| Net Sales | ¥2,893 million (YoY -2.0%) |
| Operating profit | ¥154 million (YoY -10.0%) |
| Ordinary income | ¥204 million (YoY -13.5%) |
| Net income | ¥-36 million (interim net income or net loss attributable to owners of the parent) |
| Selling, general and administrative expenses | ¥784 million |
| Full-year earnings forecast | Net Sales ¥5,800 million / Gross profit ¥1,680 million / Selling, general and administrative expenses ¥1,600 million / Operating profit ¥80 million / Ordinary income ¥20 million / Profit attributable to owners of the parent ¥10 million |
| Self-assessment against the plan | Generally performing steadily and in line with the plan |
| Segment results | Test and other licenses Net Sales ¥374 million (YoY -7.3%) / Segment profit ¥110 million (YoY +6.8%) / AI Net Sales ¥111 million (YoY +5.7%) / Segment profit ¥-15 million / Test Administration and Contracted Services Net Sales ¥517 million (YoY -33.8%) / Segment profit ¥91 million (YoY -57.2%) / Test centers Net Sales ¥1,717 million (YoY +17.4%) / Segment profit ¥176 million (YoY +97.0%) / Other Net Sales ¥172 million (YoY -13.5%) / Segment profit ¥60 million (YoY -5.3%) / Corporate Expenses ¥-269 million |
| Breakdown of Factors Affecting the Change | Factors Increase in non-operating income from insurance proceeds / Amount ¥81 million, Factors Foreign exchange gain recorded in the previous year not recorded in the current period / Amount ¥-97 million, Factors Extraordinary losses, including special retirement payments / Amount ¥57 million, Factors Income Taxes / Amount ¥132 million, Factors Profit (expense) attributable to non-controlling interests / Amount ¥49 million |
| Key KPIs | Indicator name Number of test center users (FY2026 Q2) / Value 28.7 10,000 people / Year on year against the same period last year Not disclosed, Indicator name Number of CASEC test takers (most recent period) / Value 16.8 10,000 people / Year on year against the same period last year Not disclosed |
| Number of employees | Number of Employees 232 people / Reference date End of September 2025 / Change during the period Not disclosed / Hiring plan Not disclosed |
| Medium-term management plan targets | Net Sales ¥6,500 million / Operating profit ¥150 million / Ordinary income ¥100 million / Profit attributable to owners of the parent ¥10 million / Comparison with actual results Achieved a return to profitability in operating income, ordinary income and net income in FY2025 |
| Capital expenditures | ¥85 million (software development investment) |
| New initiatives | Adding Eiken speaking test preparation features to UGUIS.AI, Adding a learning assessment feature to UGUIS.AI, Launch of the Easy Eiken Grade Assessment powered by CASEC, Plans to enhance the functionality of test services and other offerings and integrate the systems infrastructure, Improving weekday utilization at test centers and attracting CBT exams and certification tests |
Items this document does not state (15)
Gross Profit MarginOperating profit marginResults for the three months of the current quarterProgress against full-year forecastUnit price and quantity metricsNumber of stores and locationsAssumptions Underlying the Business OutlookRisk amount incorporated into the outlookFinancial targetsAnnual DividendPayout ratioAcquisition of treasury sharesOrders received and order backlogMarket 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.Revenue from the test center business increased as the number of users rose. However, in the test operations and contract services businesses, certain projects received in the previous fiscal year and other public-sector projects were no longer included, resulting in an overall decline in revenue. On the earnings side, cost of sales and selling, general and administrative expenses were roughly in line with the previous year, but operating income and ordinary income declined due to the loss of high-margin projects recorded in the previous year and the absence in the current period of the ¥97 million foreign exchange gain recorded in the previous year. Interim net income turned into a loss due to extraordinary losses of ¥57 million, income taxes and other taxes of ¥132 million, and profit (expense) attributable to non-controlling interests of ¥49 million, among other factors.
How to read this page
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