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Earnings4445Living Technologies Inc.Information and Communications, Services and Others

Summary of Financial Results for the Second Quarter of the Fiscal Year Ending September 2026 [Japanese GAAP] (Consolidated)

For the interim period of the fiscal year ending September 2026, operating revenue decreased 4.1% year on year and operating income decreased 36.0%, resulting in lower revenue and lower income. The full-year earnings forecast was revised, but the figures before the revision are not provided in the document.

Worth reading
44Recurring
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
-36
% (year-on-year change in operating income)
Wording
Conditional
How definitive the wording is.

Results for this period

Interim period (second quarter)1 October 2025–31 March 2026ConsolidatedJapanese GAAP
Net Sales1,733¥ millionYear on year -4.1%Progress 42.6%
Operating profit163¥ millionYear on year -36.0%Progress 56.2%
Ordinary income149¥ millionYear on year -38.7%Progress 57.3%
Net income attributable to owners of the parent91¥ millionYear on year -30.2%Progress 70.0%

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¥36.81
Financial position at period-end
Total assets3,311¥ million
of which net assets 1,486 ¥ millionEquity ratio 44.9%vs. prior year-end -6.7pt

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+42,178
Investment+84,716
Financials-72,384
Net change+54,510

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.

Cash and cash equivalents at end of period¥1,965,222 thousand
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥4,070 million (YoY +13.3%)
Operating profit¥290 million (YoY -42.4%)
Ordinary income¥260 million (YoY -45.1%)
Net income¥130 million (YoY -58.7%)
Revision to Earnings ForecastNet Sales Not disclosed → ¥4,070 million / Operating profit Not disclosed → ¥290 million / Ordinary income Not disclosed → ¥260 million / Net income Not disclosed → ¥130 million
Annual Dividend Forecast¥0 → ¥0(0.0%)
Factors Behind Changes in Business Performance

Strengthening of the customer acquisition structure through improvements to the real estate sale service provided by 『リビンマッチ』, recruitment for 『メタ住宅展示場』 and 『ぬりマッチ』, strengthening of the sales structure, and employee training

Disclosure regarding the going concern assumption

Not applicable (no matters to report in the notes on the going concern assumption)

Change in accounting policy
基準改正に伴う変更 Noそれ以外の変更 No見積りの変更 No修正再表示 No
Changes in the scope of consolidationNew 0 companies / Excluded 0 companies / Company name None
Material subsequent eventsThe company acquired all shares of 株式会社シンエイ and made it a subsidiary effective 1 April 2026. In addition, the company effected a 2-for-1 split of its common shares effective 12 May 2026.
Breakdown of extraordinary income (loss)Extraordinary income Not disclosed / Extraordinary loss Item Loss on Disposal of Fixed Assets / Amount Not disclosed, Item Total extraordinary loss / Amount Not disclosed
Depreciation and amortization¥8,217 thousand
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingNo (no eligible attendees)
Issued Shares at Period-End2,690,968
Treasury Shares at Period-End267,084
Results for this period
ItemDetails
Fiscal Period ClassificationInterim period (second quarter)
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 October 2025–31 March 2026
Net Sales¥1,733 million (YoY -4.1%)
Operating profit¥163 million (YoY -36.0%)
Ordinary income¥149 million (YoY -38.7%)
Profit attributable to owners of the parent¥91 million (YoY -30.2%)
Net income per share¥36.81
Equity ratioEnd of the current fiscal period 44.9% / End of previous period 51.6%
Total assets¥3,311 million
Net assets¥1,486 million
Cash flows from operating activities¥42,178 thousand
Cash flows from investing activities¥84,716 thousand
Cash flows from financing activities¥-72,384 thousand
Cash and cash equivalents at end of period¥1,965,222 thousand
Full-year earnings forecastNet Sales ¥4,070 million (YoY +13.3%) / Operating profit ¥290 million (YoY -42.4%) / Ordinary income ¥260 million (YoY -45.1%) / Net income ¥130 million (YoY -58.7%)
Revision to Earnings ForecastNet Sales Not disclosed → ¥4,070 million / Operating profit Not disclosed → ¥290 million / Ordinary income Not disclosed → ¥260 million / Net income Not disclosed → ¥130 million
Annual Dividend Forecast¥0 → ¥0(0.0%)
Depreciation and amortization¥8,217 thousand
Breakdown of extraordinary income (loss)Extraordinary income Not disclosed / Extraordinary loss Item Loss on Disposal of Fixed Assets / Amount Not disclosed, Item Total extraordinary loss / Amount Not disclosed
Disclosure regarding the going concern assumptionNot applicable (no matters to report in the notes on the going concern assumption)
Change in accounting policyChanges due to revisions to standards No / Other changes No / Change in accounting estimate No / Restatement No
Changes in the scope of consolidationNew 0 companies / Excluded 0 companies / Company name None
Material subsequent eventsThe company acquired all shares of 株式会社シンエイ and made it a subsidiary effective 1 April 2026. In addition, the company effected a 2-for-1 split of its common shares effective 12 May 2026.
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingNo (no eligible attendees)
Issued Shares at Period-End2,690,968
Treasury Shares at Period-End267,084
Factors Behind Changes in Business PerformanceStrengthening of the customer acquisition structure through improvements to the real estate sale service provided by 『リビンマッチ』, recruitment for 『メタ住宅展示場』 and 『ぬりマッチ』, strengthening of the sales structure, and employee training
Items this document does not state (8)
Operating MarginPayout ratioShareholder Return PolicySegment revenueSegment profitRegional salesOrders received and order backlogImpairment loss

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 direct factors behind the decreases in revenue and income are not explicitly stated. The company describes the progress of DX and AI adoption against a backdrop of labor shortages, and identifies improvements to its real estate sale service, recruitment, strengthening of its sales structure, and employee training as initiatives.

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.
Summary of Financial Results for the Second Quarter of the Fiscal Year Ending September 2026 [Japanese GAAP] (Consolidated) | Living Technologies Inc. (4445) timely disclosure | Komori