Worth reading
49Recurring
0–100. This measures how worthwhile something is to read, not how good or bad the company is.Direction
Mixed performance
Direction inferred from the company’s description.Scale
-299
¥ million (year-on-year change in revenue)Wording
Conditional
How definitive the wording is.Contents of this document
Financial Results PresentationQ3 FY20269 items taken from the company’s own explanation
Financial Results Figures (The key points of this material are explained below)
Net Sales4,151 Millions of yen-6.7%
Operating profit93 Millions of yen-49.7%
Ordinary income152 Millions of yen0.0%
Net income¥-128 million profit or loss attributable to owners of the parent for the quarter
Selling, general and administrative expenses1,209 Millions of yen
Results for the three months of the current quarterThird-quarter standalone figures are presented for consolidated revenue and segment revenue. Consolidated revenue for the third quarter of the fiscal year ending September 2026 was ¥1,258 million, comprising ¥75 million from test and other licenses, ¥29 million from AI, ¥124 million from test administration and contract services, ¥893 million from test centers, and ¥135 million from Other. Standalone consolidated income statement figures are Not disclosed.
Full-year earnings forecast
Net Sales
5,800 Millions of yen
Gross profit
1,680 Millions of yen
Selling, general and administrative expenses
1,600 Millions of yen
Operating profit
80 Millions of yen
Ordinary income
20 Millions of yen
Profit attributable to owners of the parent
10 Millions of yen
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 proceeds107
Extraordinary loss58
Corporate Income Taxes160
Profit (expense) attributable to non-controlling interests62
Repayment of Interest-Bearing Debt-282
Long-term borrowings raised200
Fixed Asset Acquisition-164
Decrease in accounts payable-43
Other-53
Collection of trade receivables464
New initiatives
- Official launch of UGUIS.AI's Eiken speaking test preparation feature
- Addition of UGUIS.AI's learning assessment feature
- Launch of the Easy Eiken Grade Assessment powered by CASEC
- Contract award for a research study commissioned by the Ministry of Education, Culture, Sports, Science and Technology on information utilization skills
- Promotion of efforts to win new contract projects
Key KPIsA metric the company considers important as a management benchmark.
- Number of test center users (fiscal year ending September 2026, third quarter)28.7 10,000 people
- Number of CASEC test takers (fiscal year ending September 2025)16.8 10,000 people
Segment results
Test and other licenses
Net Sales
509 Millions of yen-5.5%
Segment profit
128 Millions of yen+5.4%
AI
Net Sales
141 Millions of yen-21.3%
Segment profit
-17 Millions of yen
Test Administration and Contracted Services
Net Sales
641 Millions of yen-44.7%
Segment profit
84 Millions of yen-72.6%
Test centers
Net Sales
2,610 Millions of yen+16.5%
Segment profit
268 Millions of yen+95.6%
Other
Net Sales
248 Millions of yen-24.7%
Segment profit
73 Millions of yen-22.7%
Medium-term management plan targets
Net Sales
6,500 Millions of yen
Operating profit
150 Millions of yen
Ordinary income
100 Millions of yen
Target fiscal yearFiscal year ending September 2026
Financial targets
Equity ratio
Actual results39 %
Number of employees
Number of Employees232 People
Record dateEnd of September 2025
Capital expenditures
¥164 million acquisition of fixed assets, including software development investment
| Item | Details |
|---|---|
| Document type | Financial Results Presentation |
| Fiscal Period Covered | Q3 FY2026 |
| Net Sales | 4,151 Millions of yen (YoY -6.7%) |
| Operating profit | 93 Millions of yen (YoY -49.7%) |
| Ordinary income | 152 Millions of yen (YoY 0.0%) |
| Net income | ¥-128 million (profit or loss attributable to owners of the parent for the quarter) |
| Selling, general and administrative expenses | 1,209 Millions of yen |
| Results for the three months of the current quarter | Third-quarter standalone figures are presented for consolidated revenue and segment revenue. Consolidated revenue for the third quarter of the fiscal year ending September 2026 was ¥1,258 million, comprising ¥75 million from test and other licenses, ¥29 million from AI, ¥124 million from test administration and contract services, ¥893 million from test centers, and ¥135 million from Other. Standalone consolidated income statement figures are Not disclosed. |
| Full-year earnings forecast | Net Sales 5,800 Millions of yen / Gross profit 1,680 Millions of yen / Selling, general and administrative expenses 1,600 Millions of yen / Operating profit 80 Millions of yen / Ordinary income 20 Millions of yen / Profit attributable to owners of the parent 10 Millions of yen |
| Self-assessment against the plan | Generally performing steadily and in line with the plan |
| Segment results | Test and other licenses Net Sales 509 Millions of yen (YoY -5.5%) / Segment profit 128 Millions of yen (YoY +5.4%) / AI Net Sales 141 Millions of yen (YoY -21.3%) / Segment profit -17 Millions of yen / Test Administration and Contracted Services Net Sales 641 Millions of yen (YoY -44.7%) / Segment profit 84 Millions of yen (YoY -72.6%) / Test centers Net Sales 2,610 Millions of yen (YoY +16.5%) / Segment profit 268 Millions of yen (YoY +95.6%) / Other Net Sales 248 Millions of yen (YoY -24.7%) / Segment profit 73 Millions of yen (YoY -22.7%) |
| Breakdown of Factors Affecting the Change | Increase in non-operating income from insurance proceeds 107 / Extraordinary loss 58 / Corporate Income Taxes 160 / Profit (expense) attributable to non-controlling interests 62 / Repayment of Interest-Bearing Debt -282 / Long-term borrowings raised 200 / Fixed Asset Acquisition -164 / Decrease in accounts payable -43 / Other -53 / Collection of trade receivables 464 |
| Key KPIs | Number of test center users (fiscal year ending September 2026, third quarter) 28.7 10,000 people, Number of CASEC test takers (fiscal year ending September 2025) 16.8 10,000 people |
| Number of employees | Number of Employees 232 People / Record date End of September 2025 / Change during the period Not disclosed / Hiring plan Not disclosed |
| Medium-term management plan targets | Net Sales 6,500 Millions of yen / Operating profit 150 Millions of yen / Ordinary income 100 Millions of yen / Target fiscal year Fiscal year ending September 2026 |
| Financial targets | Equity ratio Actual results 39 % / Target Not disclosed |
| Capital expenditures | ¥164 million (acquisition of fixed assets, including software development investment) |
| New initiatives | Official launch of UGUIS.AI's Eiken speaking test preparation feature, Addition of UGUIS.AI's learning assessment feature, Launch of the Easy Eiken Grade Assessment powered by CASEC, Contract award for a research study commissioned by the Ministry of Education, Culture, Sports, Science and Technology on information utilization skills, Promotion of efforts to win new contract projects |
Items this document does not state (13)
Gross Profit MarginOperating profit marginProgress against full-year forecastUnit price and quantity metricsNumber of stores and locationsAssumptions Underlying the Business OutlookRisk amount incorporated into the outlookAnnual 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.Although the number of users increased in the test center business, revenue declined because certain projects received in the previous fiscal year and other public-sector projects in the test administration and contract services businesses were no longer included. Operating profit turned positive as cost of sales, selling, general and administrative expenses declined, but decreased year on year. Ordinary profit benefited from a ¥107 million increase in non-operating income from insurance proceeds, while profit attributable to owners of the parent for the quarter became a net loss due to an extraordinary loss of ¥58 million, income taxes and other taxes of ¥160 million, and profit (expense) attributable to non-controlling interests of ¥62 million, among other factors.
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