Results for this period
Interim period (second quarter)1 April 2026 to 30 September 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.
Stacked from zero: upward is an increase in cash, downward a decrease (in ¥ thousand).The net change represented by the dotted line is the total of three items, calculated from figures provided by the company.
The Software Testing Business reported higher revenue due to expansion into the enterprise segment, strengthened sales capabilities, and steady growth in the number of projects. The Development Business also reported higher revenue, driven by growth at existing subsidiaries and the addition of OPTiM CORPORATION to the Group, while profit declined and losses increased due to investment in generative AI testing tool development, higher personnel and recruitment costs, and M&A brokerage fees. The Security Business reported lower revenue and increased losses because some projects were delayed until the third quarter. Interim net income attributable to owners of the parent fell into the red due to impairment losses on investments.
No applicable items
| Item | Details |
|---|---|
| Fiscal Period Classification | Interim period (second quarter) |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 1 April 2026 to 30 September 2026 |
| Net Sales | ¥6,097 million (YoY +8.1%) |
| Operating profit | ¥104 million (YoY -61.0%) |
| Ordinary income | ¥97 million (YoY -63.0%) |
| Profit attributable to owners of the parent | ¥-20 million |
| Net income per share | △¥1.02 |
| Equity ratio | End of the current fiscal period 53 / End of previous period 53.9 |
| Total assets | ¥6,696 million |
| Net assets | ¥3,546 million |
| Cash flows from operating activities | ¥456,219 thousand |
| Cash flows from investing activities | ¥-229,314 thousand |
| Cash flows from financing activities | ¥-83,642 thousand |
| Cash and cash equivalents at end of period | ¥2,478,408 thousand |
| Full-year earnings forecast | Net Sales ¥14,160 million (YoY +18.6%) / Operating profit ¥970 million (YoY +5.0%) / Ordinary income ¥950 million (YoY +3.1%) / Profit attributable to owners of the parent ¥610 million (YoY +6.4%) |
| Annual Dividend Forecast | ¥4.00 → ¥4.00（0.0） |
| Segment revenue | Software Testing Business ¥5,198,491 thousand (YoY +7.2%), Development Business ¥811,221 thousand (YoY +17.4%), Security Business ¥87,425 thousand (YoY -14.1%) |
| Segment profit | Software Testing Business ¥238,600 thousand (YoY -24.5%), Development Business ¥-92,026 thousand, Security Business ¥-15,751 thousand |
| Depreciation and amortization | ¥53,640 thousand |
| Impairment loss | ¥68,625 thousand |
| Breakdown of extraordinary income (loss) | Extraordinary income Not disclosed / Extraordinary loss Loss on valuation of investment securities ¥68,625 thousand |
| Disclosure regarding the going concern assumption | No applicable items |
| 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 Number of companies 1 / Company name OPTiM CORPORATION / Excluded Number of companies 1 / Company name 株式会社ミント |
| Material subsequent events | No matters to report |
| Availability of Supplementary Financial Results Materials | Available |
| Availability of Financial Results Briefing | Whether applicable Available / Subject person Institutional investors and analysts |
| Issued Shares at Period-End | 21,450,000 Shares |
| Treasury Shares at Period-End | 1,590,126 Shares |
| Factors Behind Changes in Business Performance | The Software Testing Business reported higher revenue due to expansion into the enterprise segment, strengthened sales capabilities, and steady growth in the number of projects. The Development Business also reported higher revenue, driven by growth at existing subsidiaries and the addition of OPTiM CORPORATION to the Group, while profit declined and losses increased due to investment in generative AI testing tool development, higher personnel and recruitment costs, and M&A brokerage fees. The Security Business reported lower revenue and increased losses because some projects were delayed until the third quarter. Interim net income attributable to owners of the parent fell into the red due to impairment losses on investments. |
Items this document does not state (6)
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.Expenses increased due to progress in investment in generative AI testing tool development, one-off expenses such as M&A fees, and higher personnel and recruitment costs. In addition, impairment losses on investments incurred in the first quarter weighed on net income.