Worth reading
59In focus
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
-381
¥ millionWording
Conditional
How definitive the wording is.Results for this period
Full year1 October 2025–30 September 2026ConsolidatedJapanese GAAPNet Sales5,806¥ millionYear on year -6.7%Progress 89.3%
Operating profit198¥ millionYear on year -49.3%Progress 99.0%
Ordinary income94¥ millionYear on year -79.0%Progress 62.7%
Net income attributable to owners of the parent-381¥ million
The 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.
Net income per share-¥37.33
Operating Margin3.4%
Financial position at period-end
Total assets3,143¥ million
of which net assets 1,625 ¥ millionEquity ratio 32.1%vs. prior year-end -5.5pt
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.
Cash inflows and outflows
Operating+201
Investment-107
Financials-108
Net change-14
Stacked from zero: upward is an increase in cash, downward a decrease (in ¥ million).The net change represented by the dotted line is the total of three items, calculated from figures provided by the company.
Cash and cash equivalents at end of period¥1,230 million
Segment revenueTesting and Other Licensing Business 638,488 Thousand yen (YoY -6.7%), AI Business 181,676 Thousand yen (YoY -50.8%), Test Operations and Contracted Services Business 870,970 Thousand yen (YoY -42.5%), Test Center Business 3,833,245 Thousand yen (YoY +17.0%), Other businesses 282,486 Thousand yen (YoY -26.4%)
Segment profitTesting and Other Licensing Business 155,454 Thousand yen (YoY +7.1%), AI Business -46,891 Thousand yen, Test Operations and Contracted Services Business 117,374 Thousand yen (YoY -68.4%), Test Center Business 501,505 Thousand yen (YoY +72.5%), Other businesses 74,091 Thousand yen (YoY -32.5%)
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥6,500 million (YoY +11.9%)
Operating profit¥200 million (YoY +0.8%)
Ordinary income¥150 million (YoY +59.0%)
Net income¥50 million
Annual Dividend Forecast¥0.00 → Undecided
Factors Behind Changes in Business Performance
Although the test center business generated higher revenue, the loss of certain projects included in the test operation and outsourcing business in the previous period caused revenue to decline, outweighing the increase. Net income deteriorated due to impairment losses, the corporate tax burden, and an increase in net income attributable to non-controlling interests.
Disclosure regarding the going concern assumption
No applicable items
Change in accounting policy
基準改正に伴う変更 Noneそれ以外の変更 None見積りの変更 None修正再表示 None
Changes in the scope of consolidationNew 0 companies / Excluded 2 companies (DoubleYard, Inc., Edutech Lab AP Private Limited)
Material subsequent eventsA settlement was reached in a shareholder derivative action on 29 October 2026, and the company plans to record a settlement payment of ¥100.56 million as extraordinary income in the fiscal year ending September 2027. There will be no impact on the fiscal year ended September 2026.
Impairment loss280,029 Thousand yen
Breakdown of extraordinary income (loss)Extraordinary income Insurance proceeds received 167,335 Thousand yen / Extraordinary loss Impairment loss 280,029 Thousand yen, Special retirement payments 54,032 Thousand yen, Other 7,207 Thousand yen
Depreciation and amortization65,975 Thousand yen
Availability of Supplementary Financial Results MaterialsHeld
Availability of Financial Results BriefingWhether applicable Held / Subject person Analysts and institutional investors
Issued Shares at Period-End10,228,470 shares
Treasury Shares at Period-End8,504 shares
| Item | Details |
|---|---|
| Fiscal Period Classification | Full year |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 1 October 2025–30 September 2026 |
| Net Sales | ¥5,806 million (YoY -6.7%) |
| Operating profit | ¥198 million (YoY -49.3%) |
| Ordinary income | ¥94 million (YoY -79.0%) |
| Profit attributable to owners of the parent | ¥-381 million |
| Net income per share | -¥37.33 |
| Operating Margin | 3.4% |
| Equity ratio | End of the current fiscal period 32.1% / End of previous period 37.6% |
| Total assets | ¥3,143 million |
| Net assets | ¥1,625 million |
| Cash flows from operating activities | ¥201 million |
| Cash flows from investing activities | ¥-107 million |
| Cash flows from financing activities | ¥-108 million |
| Cash and cash equivalents at end of period | ¥1,230 million |
| Full-year earnings forecast | Net Sales ¥6,500 million (YoY +11.9%) / Operating profit ¥200 million (YoY +0.8%) / Ordinary income ¥150 million (YoY +59.0%) / Net income ¥50 million |
| Annual Dividend Forecast | ¥0.00 → Undecided |
| Segment revenue | Testing and Other Licensing Business 638,488 Thousand yen (YoY -6.7%), AI Business 181,676 Thousand yen (YoY -50.8%), Test Operations and Contracted Services Business 870,970 Thousand yen (YoY -42.5%), Test Center Business 3,833,245 Thousand yen (YoY +17.0%), Other businesses 282,486 Thousand yen (YoY -26.4%) |
| Segment profit | Testing and Other Licensing Business 155,454 Thousand yen (YoY +7.1%), AI Business -46,891 Thousand yen, Test Operations and Contracted Services Business 117,374 Thousand yen (YoY -68.4%), Test Center Business 501,505 Thousand yen (YoY +72.5%), Other businesses 74,091 Thousand yen (YoY -32.5%) |
| Depreciation and amortization | 65,975 Thousand yen |
| Impairment loss | 280,029 Thousand yen |
| Breakdown of extraordinary income (loss) | Extraordinary income Insurance proceeds received 167,335 Thousand yen / Extraordinary loss Impairment loss 280,029 Thousand yen, Special retirement payments 54,032 Thousand yen, Other 7,207 Thousand yen |
| Disclosure regarding the going concern assumption | No applicable items |
| Change in accounting policy | Changes due to revisions to standards None / Other changes None / Change in accounting estimate None / Restatement None |
| Changes in the scope of consolidation | New 0 companies / Excluded 2 companies (DoubleYard, Inc., Edutech Lab AP Private Limited) |
| Material subsequent events | A settlement was reached in a shareholder derivative action on 29 October 2026, and the company plans to record a settlement payment of ¥100.56 million as extraordinary income in the fiscal year ending September 2027. There will be no impact on the fiscal year ended September 2026. |
| Availability of Supplementary Financial Results Materials | Held |
| Availability of Financial Results Briefing | Whether applicable Held / Subject person Analysts and institutional investors |
| Issued Shares at Period-End | 10,228,470 shares |
| Treasury Shares at Period-End | 8,504 shares |
| Factors Behind Changes in Business Performance | Although the test center business generated higher revenue, the loss of certain projects included in the test operation and outsourcing business in the previous period caused revenue to decline, outweighing the increase. Net income deteriorated due to impairment losses, the corporate tax burden, and an increase in net income attributable to non-controlling interests. |
Items this document does not state (5)
Revision to Earnings ForecastPayout ratioShareholder Return PolicyRegional salesOrders received and order backlog
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 generated higher revenue, the decline in revenue resulting from the loss in the current period of certain projects included in the test operation and outsourcing business in the previous period was greater. The main factors affecting net income were impairment losses, the corporate tax burden, and an increase in net income attributable to non-controlling interests.
How to read this page
This is not the documentKomori reads the disclosure the company filed and writes this summary. Figures are as stated by the company and are not audited.
Weight is not a verdictIt measures how much this changes what the company had already told the market. It is not a view on the shares.
Corrections happenIf the company reissues this disclosure, the page is rebuilt from the corrected version and the revision number moves up.