Komori
Earnings5131Linkers CorporationInformation and Communications, Services and Others

Summary of Financial Results for the Third Quarter (Interim Period) of the Fiscal Year Ending July 2026 (Japanese GAAP) (Consolidated)

Third-quarter year-to-date net sales rose a modest 1.6% year on year, while the operating loss widened by ¥184.86 million from the same period of the previous year and the net loss also worsened.

Worth reading
58In focus
0–100. This measures how worthwhile something is to read, not how good or bad the company is.
Direction
Mixed performance
Direction inferred from the company’s description.
Scale
184.86
¥ million
Wording
Avoiding a definitive answer
How definitive the wording is.

Results for this period

Third quarter1 August 2025–30 April 2026ConsolidatedJapanese GAAP
Net Sales1,087¥ millionProgress 81.1%
Operating profit-464¥ million
Ordinary income-460¥ million
Net income attributable to owners of the parent-466¥ million

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¥(33.67)
Financial position at period-end
Total assets1,512¥ million
of which net assets 670 ¥ millionEquity ratio 44.4%vs. prior year-end -37.6pt

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.

Segment revenueBusiness Matching ¥742,034 thousand, Research ¥345,098 thousand
Segment profitBusiness Matching ¥-510,520 thousand, Research ¥45,697 thousand
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥1,340 million
Operating profit¥-683 million
Ordinary income¥-669 million
Net income¥-689 million
Revision to Earnings ForecastThe cover page states “No,” but the body states that the forecast “has been revised” and refers to materials released on 22 May 2026.
Annual Dividend Forecast¥0 → ¥0
Factors Behind Changes in Business Performance

Companies’ increased caution regarding investment decisions, the in-house handling of information-gathering and summarization activities through generative AI and other technologies, changes in the competitive environment, longer consideration processes for new customers, and delays in making sales personnel fully productive affected results. Meanwhile, the Research business improved through improvements to the sales structure and a shift toward customized research.

Disclosure regarding the going concern assumption

No applicable matters.

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 consolidation0 added and 0 excluded (no material changes)
Breakdown of extraordinary income (loss)Extraordinary income Reversal of amortization of lease deposits ¥12,345 thousand / Extraordinary loss Loss on Disposal of Fixed Assets ¥2,993 thousand, Office relocation expenses ¥1,230 thousand, Loss on amortization of restricted stock compensation ¥12,447 thousand
Depreciation and amortization¥73,533 thousand
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingNone (対象者:Not applicable)
Issued Shares at Period-End13,897,000 shares
Treasury Shares at Period-End0 shares
Results for this period
ItemDetails
Fiscal Period ClassificationThird quarter
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 August 2025–30 April 2026
Net Sales¥1,087 million
Operating profit¥-464 million
Ordinary income¥-460 million
Profit attributable to owners of the parent¥-466 million
Net income per share¥(33.67)
Equity ratioEnd of the current fiscal period 44.4% / End of previous period 82.0%
Total assets¥1,512 million
Net assets¥670 million
Full-year earnings forecastNet Sales ¥1,340 million / Operating profit ¥-683 million / Ordinary income ¥-669 million / Net income ¥-689 million
Revision to Earnings ForecastThe cover page states “No,” but the body states that the forecast “has been revised” and refers to materials released on 22 May 2026.
Annual Dividend Forecast¥0 → ¥0
Segment revenueBusiness Matching ¥742,034 thousand, Research ¥345,098 thousand
Segment profitBusiness Matching ¥-510,520 thousand, Research ¥45,697 thousand
Depreciation and amortization¥73,533 thousand
Breakdown of extraordinary income (loss)Extraordinary income Reversal of amortization of lease deposits ¥12,345 thousand / Extraordinary loss Loss on Disposal of Fixed Assets ¥2,993 thousand, Office relocation expenses ¥1,230 thousand, Loss on amortization of restricted stock compensation ¥12,447 thousand
Disclosure regarding the going concern assumptionNo applicable matters.
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 consolidation0 added and 0 excluded (no material changes)
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingNone (対象者:Not applicable)
Issued Shares at Period-End13,897,000 shares
Treasury Shares at Period-End0 shares
Factors Behind Changes in Business PerformanceCompanies’ increased caution regarding investment decisions, the in-house handling of information-gathering and summarization activities through generative AI and other technologies, changes in the competitive environment, longer consideration processes for new customers, and delays in making sales personnel fully productive affected results. Meanwhile, the Research business improved through improvements to the sales structure and a shift toward customized research.
Items this document does not state (11)
Operating MarginCash flows from operating activitiesCash flows from investing activitiesCash flows from financing activitiesCash and cash equivalents at end of periodPayout ratioShareholder Return PolicyRegional salesOrders received and order backlogImpairment lossMaterial subsequent events

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.

Companies became more cautious in their investment decisions, while the spread of generative AI led them to bring information-gathering and summarization activities in-house. Changes in the competitive environment also lengthened the time required to secure new orders. In addition, newly hired sales personnel took time to become fully productive, and the strengthening of the sales structure did not produce a sufficient recovery in revenue.

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 Third Quarter (Interim Period) of the Fiscal Year Ending July 2026 (Japanese GAAP) (Consolidated) | Linkers Corporation (5131) timely disclosure | Komori