Results for this period
Third quarter1 October 2025 to 30 June 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.
Although revenue increased in the Test Center Business, the factors reducing revenue outweighed this increase because certain public-sector projects included in the same period of the previous year and certain projects received on a one-year basis in the previous consolidated fiscal year were absent from the current period in the Test Operations and Contracted Services Business. Expenses decreased, but this was insufficient to offset the decline in revenue, and operating profit decreased. In non-operating income, insurance proceeds of ¥107,366 thousand and gains on sales of investment securities of ¥11,044 thousand, among other items, supported ordinary profit.
None (no matters applicable to the note on going concern)
| Item | Details |
|---|---|
| Fiscal Period Classification | Third quarter |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 1 October 2025 to 30 June 2026 |
| Net Sales | ¥4,151 million (YoY -6.7%) |
| Operating profit | ¥93 million (YoY -49.7%) |
| Ordinary income | ¥152 million (YoY 0.0%) |
| Profit attributable to owners of the parent | ¥-128 million |
| Net income per share | △¥12.60 |
| Equity ratio | End of the current fiscal period 39 / End of previous period 37.6 |
| Total assets | ¥3,286 million |
| Net assets | ¥1,834 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%) / Profit attributable to owners of the parent ¥10 million (YoY -39.8%) |
| Revision to Earnings Forecast | Net Sales 5,800 / Operating profit 80 / Ordinary income 20 / Profit attributable to owners of the parent 10 → Net Sales 5,800 / Operating profit 80 / Ordinary income 20 / Profit attributable to owners of the parent 10（Net Sales 0 / Operating profit 0 / Ordinary income 0 / Profit attributable to owners of the parent 0） |
| Annual Dividend Forecast | ¥0 → To be determined |
| Segment revenue | Testing and Other Licensing Business ¥509,788 thousand (YoY -5.5%), AI Business ¥141,861 thousand (YoY -21.3%), Test Operations and Contracted Services Business ¥641,615 thousand (YoY -44.7%), Test Center Business ¥2,610,230 thousand (YoY +16.5%), Other Businesses ¥248,132 thousand (YoY -24.7%) |
| Segment profit | Testing and Other Licensing Business ¥128,072 thousand (YoY +5.4%), AI Business ¥-17,283 thousand, Test Operations and Contracted Services Business ¥84,741 thousand (YoY -72.6%), Test Center Business ¥268,014 thousand (YoY +95.6%), Other Businesses ¥73,840 thousand (YoY -22.7%) |
| Depreciation and amortization | ¥44,932 thousand |
| Breakdown of extraordinary income (loss) | Total extraordinary income －, Special retirement payments ¥53,839 thousand, Other ¥4,757 thousand |
| Disclosure regarding the going concern assumption | None (no matters applicable to the note on going concern) |
| 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 | Whether applicable No / Subject person None |
| Issued Shares at Period-End | 10,228,470 Shares |
| Treasury Shares at Period-End | 8,504 Shares |
| Factors Behind Changes in Business Performance | Although revenue increased in the Test Center Business, the factors reducing revenue outweighed this increase because certain public-sector projects included in the same period of the previous year and certain projects received on a one-year basis in the previous consolidated fiscal year were absent from the current period in the Test Operations and Contracted Services Business. Expenses decreased, but this was insufficient to offset the decline in revenue, and operating profit decreased. In non-operating income, insurance proceeds of ¥107,366 thousand and gains on sales of investment securities of ¥11,044 thousand, among other items, supported ordinary profit. |
Items this document does not state (10)
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 the Test Center Business recorded higher revenue, the decline in revenue in the Test Operations and Contracted Services Business, resulting from the absence in the current period of certain projects included in the same period of the previous year, was greater. Expenses decreased, but this was insufficient to offset the decline in revenue, and operating profit decreased. While non-operating income, including insurance proceeds and gains on sales of investment securities, supported ordinary profit, the Company posted a net loss due to extraordinary losses, including special retirement payments, and the recognition of income taxes and other taxes.