Revised forecast
Fiscal year ending September 2026 · Full yearPrevious forecast published 13 November 2025The bar length represents the relative magnitude of change, based on the item that changed the most in this document. The percentage change shown by the dotted line is calculated from the two reported figures because the company did not provide the rate.
Operating profit and ordinary profit exceeded the forecast due to substantial growth in the number of test center users, optimization of the operating structure and business processes, higher-than-expected gross profit, and lower-than-expected selling, general and administrative expenses. However, net income attributable to owners of the parent was a loss due to extraordinary losses including a ¥280 million software impairment loss and ¥54 million in special retirement payments, as well as the recording of corporate taxes and net income attributable to non-controlling interests.
Consolidated: ¥280 million in impairment losses, ¥54 million in special retirement payments and other items (total extraordinary losses: ¥341 million). Individual: ¥600 million loss on waiver of receivables from consolidated subsidiaries and other items (total extraordinary losses: ¥605 million).
| Item | Details |
|---|---|
| Net Sales | ¥5,800 million → ¥5,806 million（0.1%） |
| Operating profit | ¥80 million → ¥198 million（147.8%） |
| Ordinary income | ¥20 million → ¥94 million（371.5%） |
| Profit attributable to owners of the parent | ¥10 million → ¥-381 million |
| Net income per share | 0.98 yen and sen → -37.33 yen and sen |
| Fiscal Period Covered | Fiscal year ending September 2026 |
| Period Covered | Full year |
| Publication date of previous forecast | 13 November 2025 |
| Previous-period results | Revenue ¥6,229 million, operating profit ¥391 million, ordinary profit ¥450 million, net income attributable to owners of the parent ¥16 million, and basic earnings per share ¥1.61 (fiscal year ended September 2025) |
| Reason for the revision | Operating profit and ordinary profit exceeded the forecast due to substantial growth in the number of test center users, optimization of the operating structure and business processes, higher-than-expected gross profit, and lower-than-expected selling, general and administrative expenses. However, net income attributable to owners of the parent was a loss due to extraordinary losses including a ¥280 million software impairment loss and ¥54 million in special retirement payments, as well as the recording of corporate taxes and net income attributable to non-controlling interests. |
| Details and amount of extraordinary loss | Consolidated: ¥280 million in impairment losses, ¥54 million in special retirement payments and other items (total extraordinary losses: ¥341 million). Individual: ¥600 million loss on waiver of receivables from consolidated subsidiaries and other items (total extraordinary losses: ¥605 million). |
| Consolidated / non-consolidated | Consolidated / non-consolidated (standalone) |
Items this document does not state (1)
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.On a consolidated basis, operating profit and ordinary profit exceeded the forecast due to substantial growth in the number of test center users, optimization of the operating structure and business processes, higher-than-expected gross profit, and lower-than-expected selling, general and administrative expenses. However, net income attributable to owners of the parent was a loss due to extraordinary losses including a ¥280 million software impairment loss and ¥54 million in special retirement payments, as well as the recording of corporate taxes and net income attributable to non-controlling interests. On an individual basis, the reasons for the variance included a decrease in revenue from external customers, a decrease in non-operating income such as foreign exchange gains recorded in the previous fiscal year, and a ¥600 million loss on waiver of receivables from consolidated subsidiaries.