Worth reading
48Recurring
Scored from 5 of 6 sectionsDirection
Mixed performance
Direction inferred from the company’s description.Scale
-47
¥ millionWording
Conditional
How definitive the wording is.Results for this period
First quarter1 April 2026 to 30 June 2026Non-consolidated (standalone)Japanese GAAPNet Sales568¥ millionYear on year +14.9%Progress 23.7%
Operating profit-47¥ million
Ordinary income-48¥ million
Net income attributable to owners of the parent-18¥ 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-¥3.72
Financial position at period-end
Total assets2,126¥ million
of which net assets 1,265 ¥ millionEquity ratio 59.5%vs. prior year-end +3.0pt
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.
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥2,400 million (YoY +10.0%)
Operating profit¥72 million (YoY -25.8%)
Ordinary income¥67 million (YoY -31.9%)
Net income¥55 million (YoY -25.5%)
Revision to Earnings ForecastNet Sales ¥2,400 million → ¥2,400 million（0.0%） / Operating profit ¥72 million → ¥72 million（0.0%） / Ordinary income ¥67 million → ¥67 million（0.0%） / Net income ¥55 million → ¥55 million（0.0%）
Annual Dividend Forecast¥0 → ¥0（0.0%）
Factors Behind Changes in Business Performance
Selling, general and administrative expenses increased to ¥594.045 million, up 43.0% year on year, due to the recognition of one-time costs related to the office relocation and higher advertising expenses, among other factors, resulting in an operating loss of ¥47.467 million.
Disclosure regarding the going concern assumption
None. The notes regarding the going concern assumption state, “There are 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
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of non-current assets ¥454 thousand, Gain on settlement of lease and guarantee deposits ¥21,450 thousand / Extraordinary loss Not disclosed
Depreciation and amortization¥34,625 thousand
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingHeld (対象者：Not disclosed)
Issued Shares at Period-End4,916,000 shares
Treasury Shares at Period-End42 shares
| Item | Details |
|---|---|
| Fiscal Period Classification | First quarter |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Non-consolidated (standalone) |
| Period Covered | 1 April 2026 to 30 June 2026 |
| Net Sales | ¥568 million (YoY +14.9%) |
| Operating profit | ¥-47 million |
| Ordinary income | ¥-48 million |
| Profit attributable to owners of the parent | ¥-18 million |
| Net income per share | -¥3.72 |
| Equity ratio | End of the current fiscal period 59.5 / End of previous period 56.5 |
| Total assets | ¥2,126 million |
| Net assets | ¥1,265 million |
| Full-year earnings forecast | Net Sales ¥2,400 million (YoY +10.0%) / Operating profit ¥72 million (YoY -25.8%) / Ordinary income ¥67 million (YoY -31.9%) / Net income ¥55 million (YoY -25.5%) |
| Revision to Earnings Forecast | Net Sales ¥2,400 million → ¥2,400 million（0.0%） / Operating profit ¥72 million → ¥72 million（0.0%） / Ordinary income ¥67 million → ¥67 million（0.0%） / Net income ¥55 million → ¥55 million（0.0%） |
| Annual Dividend Forecast | ¥0 → ¥0（0.0%） |
| Depreciation and amortization | ¥34,625 thousand |
| Breakdown of extraordinary income (loss) | Extraordinary income Gain on sale of non-current assets ¥454 thousand, Gain on settlement of lease and guarantee deposits ¥21,450 thousand / Extraordinary loss Not disclosed |
| Disclosure regarding the going concern assumption | None. The notes regarding the going concern assumption state, “There are no applicable matters.” |
| Change in accounting policy | Changes due to revisions to standards No / Other changes No / Change in accounting estimate No / Restatement No |
| Availability of Supplementary Financial Results Materials | Yes |
| Availability of Financial Results Briefing | Held (対象者：Not disclosed) |
| Issued Shares at Period-End | 4,916,000 shares |
| Treasury Shares at Period-End | 42 shares |
| Factors Behind Changes in Business Performance | Selling, general and administrative expenses increased to ¥594.045 million, up 43.0% year on year, due to the recognition of one-time costs related to the office relocation and higher advertising expenses, among other factors, resulting in an operating loss of ¥47.467 million. |
Items this document does not state (14)
Operating MarginCash flows from operating activitiesCash flows from investing activitiesCash flows from financing activitiesCash and cash equivalents at end of periodPayout ratioShareholder Return PolicySegment revenueSegment profitRegional salesOrders received and order backlogImpairment lossChanges in the scope of consolidationMaterial 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.Selling, general and administrative expenses increased 43.0% year on year due to the recognition of one-time costs related to the office relocation and higher advertising expenses, among other factors.
How to read this page
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