Results for this period
Interim period (second quarter)1 March 2026 to 31 August 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.
Front-loaded seasonal costs for recruiting students for the new academic year in the first quarter, one-time costs related to improving childcare workers’ compensation, and the temporary stagnation in accepting new international students, initial costs associated with the integration of an affiliated company, and front-loaded investment in human capital in the language-related business reduced earnings. Impairment losses declined as a result of structural reforms, including the reorganization and integration of unprofitable locations. In the second quarter, performance recovered on strong results in the cram-school business, stable earnings contributions from the childcare and nursing-care business, and the effects of cost controls.
No applicable matters
| Item | Details |
|---|---|
| Fiscal Period Classification | Interim period (second quarter) |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 1 March 2026 to 31 August 2026 |
| Net Sales | ¥14,192 million |
| Operating profit | ¥52 million |
| Ordinary income | ¥-5 million |
| Profit attributable to owners of the parent | ¥77 million |
| Net income per share | ¥10.03 |
| Equity ratio | End of the current fiscal period 17.8 / End of previous period 17.7 |
| Total assets | ¥22,291 million |
| Net assets | ¥3,966 million |
| Cash flows from operating activities | ¥767,250 thousand |
| Cash flows from investing activities | ¥-27,586 thousand |
| Cash flows from financing activities | ¥-475,414 thousand |
| Cash and cash equivalents at end of period | ¥4,535,763 thousand |
| Full-year earnings forecast | Net Sales ¥28,505 million / Operating profit ¥785 million / Ordinary income ¥558 million / Net income ¥200 million |
| Annual Dividend Forecast | ¥5 → ¥7.81 |
| Segment revenue | Cram-school business ¥4,789 million (YoY +0.5%), Language-related business ¥2,184 million (YoY +3.1%), Childcare and nursing-care business ¥7,219 million (YoY +10.9%) |
| Segment profit | Cram-school business ¥487 million (YoY -1.2%), Language-related business ¥-57 million, Childcare and nursing-care business ¥367 million (YoY -40.5%) |
| Depreciation and amortization | ¥451,976 thousand |
| Impairment loss | ¥16,445 thousand |
| Breakdown of extraordinary income (loss) | Extraordinary income Gain on sale of non-current assets ¥85,439 thousand, Subsidy Income ¥12,331 thousand / Extraordinary loss Impairment Losses ¥16,445 thousand, Loss on Disposal of Fixed Assets ¥402 thousand, Loss on sale of investment securities ¥175 thousand |
| Disclosure regarding the going concern assumption | No applicable matters |
| 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 Not disclosed / Excluded Number of companies 3 / Company name 株式会社オー・エル・ジェイ, 株式会社アイ・シー・シー, 株式会社ダイナミック・ビジネス・カレッジ |
| Availability of Supplementary Financial Results Materials | Yes |
| Availability of Financial Results Briefing | Whether applicable Yes / Subject person Not disclosed / Details An explanatory video is available on demand on the company’s website |
| Issued Shares at Period-End | 8,396,000 shares |
| Treasury Shares at Period-End | 710,258 shares |
| Factors Behind Changes in Business Performance | Front-loaded seasonal costs for recruiting students for the new academic year in the first quarter, one-time costs related to improving childcare workers’ compensation, and the temporary stagnation in accepting new international students, initial costs associated with the integration of an affiliated company, and front-loaded investment in human capital in the language-related business reduced earnings. Impairment losses declined as a result of structural reforms, including the reorganization and integration of unprofitable locations. In the second quarter, performance recovered on strong results in the cram-school business, stable earnings contributions from the childcare and nursing-care business, and the effects of cost controls. |
Items this document does not state (7)
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.Seasonal costs for recruiting students for the new academic year in the cram-school business were incurred ahead of schedule in the first quarter, and one-time costs related to improving childcare workers’ compensation were also recorded. In the language-related business, the temporary stagnation in accepting new international students, initial costs associated with the integration of an affiliated company, and front-loaded investment in human capital reduced earnings. Meanwhile, impairment losses declined as structural reforms, including the reorganization and integration of unprofitable locations, progressed.