Worth reading
48Recurring
Scored from 5 of 6 sectionsDirection
Deterioration
Direction inferred from the company’s description.Scale
-6.7
Year-on-year change in revenue (%)Wording
Conditional
How definitive the wording is.Contents of this document
Earnings PresentationFull year ended September 20268 items taken from the company’s own explanation
Financial Results Figures (The key points of this material are explained below)
Net Sales¥5,806 million-6.7%
Operating profit¥198 million-49.3%
Ordinary income¥94 million-79.0%
Net income¥-381 million
Selling, general and administrative expenses¥1,635 million
Full-year earnings forecast
Net Sales
¥6,500 million
Gross profit
¥2,000 million
Selling, General and Administrative Expenses
¥1,800 million
Operating profit
¥200 million
Ordinary income
¥150 million
Profit attributable to owners of the parent
¥50 million
What the company explained in this material
Assumptions Underlying the Business OutlookThe assumptions used by the company in preparing its forecast.
The outlook assumes a substantial increase in CBT test takers, orders for contracted projects, higher development costs associated with the growth strategy, and lower corporate taxes through application of the consolidated group taxation system. Figures are not disclosed.New initiatives
- Official launch of UGUIS.AI's Eiken speaking test preparation feature
- UGUIS.AI's AI learning diagnostic feature
- Beta launch of the AI vocabulary learning feature “Ugu-Tan”
- Launch of Eiken Grade Easy Assessment powered by CASEC
- Launch of a new information website for organizations using the online version of Eiken Jr.
- Contract to conduct research on the Ministry of Education, Culture, Sports, Science and Technology's survey of information utilization skills
Key KPIsA metric the company considers important as a management benchmark.
- Number of CASEC test takers16.9 10,000 people
- Number of Test Center users129.1 10,000 people
- AI-OCR digitization accuracy90 Over %
- Number of organizations adopting Eiken Jr.1,500 Organizations and above
- Number of teams entered in the National High School Student Policy Koshien1,010 Teams
Segment results
Test and Other Licenses
Net Sales
¥638 million-6.7%
Segment profit
¥155 million+7.1%
AI
Net Sales
¥181 million-50.8%
Segment profit
¥-46 million
Test Operations and Contracted Services
Net Sales
¥870 million-42.5%
Segment profit
¥117 million-68.4%
Test Center
Net Sales
¥3,833 million+17.0%
Segment profit
¥501 million+72.5%
Other
Net Sales
¥282 million-26.4%
Segment profit
¥74 million-32.5%
Medium-term management plan targets
Reference is made only to Medium-Term Management Plan 2029. Specific targets are not disclosed.Financial targets
Equity ratio
Actual results32.1 %
Number of employees
Number of Employees220 People
End of periodEnd of September 2026
Capital expenditures
¥175 million acquisition of intangible assets, including software
| Item | Details |
|---|---|
| Document type | Earnings Presentation |
| Fiscal Period Covered | Full year ended September 2026 |
| Net Sales | ¥5,806 million (YoY -6.7%) |
| Operating profit | ¥198 million (YoY -49.3%) |
| Ordinary income | ¥94 million (YoY -79.0%) |
| Net income | ¥-381 million |
| Selling, general and administrative expenses | ¥1,635 million |
| Full-year earnings forecast | Net Sales ¥6,500 million / Gross profit ¥2,000 million / Selling, General and Administrative Expenses ¥1,800 million / Operating profit ¥200 million / Ordinary income ¥150 million / Profit attributable to owners of the parent ¥50 million |
| Segment results | Test and Other Licenses Net Sales ¥638 million (YoY -6.7%) / Segment profit ¥155 million (YoY +7.1%) / AI Net Sales ¥181 million (YoY -50.8%) / Segment profit ¥-46 million / Test Operations and Contracted Services Net Sales ¥870 million (YoY -42.5%) / Segment profit ¥117 million (YoY -68.4%) / Test Center Net Sales ¥3,833 million (YoY +17.0%) / Segment profit ¥501 million (YoY +72.5%) / Other Net Sales ¥282 million (YoY -26.4%) / Segment profit ¥74 million (YoY -32.5%) |
| Key KPIs | Indicator name Number of CASEC test takers / Value 16.9 10,000 people / Year on year against the same period last year Not disclosed, Indicator name Number of Test Center users / Value 129.1 10,000 people / Year on year against the same period last year Not disclosed, Indicator name AI-OCR digitization accuracy / Value 90 Over % / Year on year against the same period last year Not disclosed, Indicator name Number of organizations adopting Eiken Jr. / Value 1,500 Organizations and above / Year on year against the same period last year Not disclosed, Indicator name Number of teams entered in the National High School Student Policy Koshien / Value 1,010 Teams / Year on year against the same period last year Not disclosed |
| Number of employees | Number of Employees 220 People / End of period End of September 2026 |
| Assumptions Underlying the Business Outlook | The outlook assumes a substantial increase in CBT test takers, orders for contracted projects, higher development costs associated with the growth strategy, and lower corporate taxes through application of the consolidated group taxation system. Figures are not disclosed. |
| Medium-term management plan targets | Reference is made only to Medium-Term Management Plan 2029. Specific targets are not disclosed. |
| Financial targets | Equity ratio Actual results 32.1 % / Target Not disclosed |
| Capital expenditures | ¥175 million (acquisition of intangible assets, including software) |
| New initiatives | Official launch of UGUIS.AI's Eiken speaking test preparation feature, UGUIS.AI's AI learning diagnostic feature, Beta launch of the AI vocabulary learning feature “Ugu-Tan”, Launch of Eiken Grade Easy Assessment powered by CASEC, Launch of a new information website for organizations using the online version of Eiken Jr., Contract to conduct research on the Ministry of Education, Culture, Sports, Science and Technology's survey of information utilization skills |
Items this document does not state (15)
Gross Profit MarginOperating profit marginResults for the three months of the current quarterProgress against full-year forecastSelf-assessment against the planBreakdown of Factors Affecting the ChangeUnit price and quantity metricsNumber of stores and locationsRisk 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.The Test Center business generated higher revenue as the number of users increased. However, in the Test Operations and Contracted Services business, some projects included in the previous fiscal year dropped out and public-sector projects declined, with the factors reducing revenue outweighing the factors increasing it. Net income was affected by extraordinary losses, including a ¥280 million software impairment loss and ¥54 million in special retirement payments and other costs at a consolidated subsidiary in the United States.
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.