Results for this period
Third quarter1 January 2026 to 30 September 2026Non-consolidated (individual)Japanese 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.
Sales at ファクログ amounted to ¥270 million, driving up net sales, while at レゾナス, an allowance for doubtful accounts of ¥120 million was recognized in response to delays in collecting receivables and an increase in overdue receivables.
Not applicable.
| Item | Details |
|---|---|
| Fiscal Period Classification | Third quarter |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Non-consolidated (individual) |
| Period Covered | 1 January 2026 to 30 September 2026 |
| Net Sales | 907 Millions of yen (YoY +26.6%) |
| Operating profit | -75 Millions of yen |
| Ordinary income | -77 Millions of yen |
| Profit attributable to owners of the parent | -92 Millions of yen |
| Net income per share | -¥90.54 |
| Equity ratio | End of the current fiscal period 41.5 / End of previous period 55.1 |
| Total assets | 1,221 Millions of yen |
| Net assets | 507 Millions of yen |
| Cash and cash equivalents at end of period | 574,635 Thousands of yen |
| Full-year earnings forecast | Net Sales 1,152 Millions of yen (YoY +19.3%) / Operating profit -165 Millions of yen / Ordinary income -166 Millions of yen / Net income -163 Millions of yen |
| Revision to Earnings Forecast | Not disclosed → Net Sales 1,152 Millions of yen / Operating profit -165 Millions of yen / Ordinary income -166 Millions of yen / Net income -163 Millions of yen |
| Annual Dividend Forecast | 0 Yen → 0 Yen（0.0%） |
| Segment revenue | Platform Business 881,448 Thousands of yen, Factoring business 26,306 Thousands of yen |
| Segment profit | Platform Business 315,395 Thousands of yen, Factoring business -94,723 Thousands of yen |
| Depreciation and amortization | 4,985 Thousands of yen |
| Disclosure regarding the going concern assumption | Not applicable. |
| Change in accounting policy | Changes due to revisions to standards None / Other changes None / Change in accounting estimate None / Restatement None |
| Availability of Supplementary Financial Results Materials | Available |
| Availability of Financial Results Briefing | None |
| Issued Shares at Period-End | 1,026,100 shares |
| Treasury Shares at Period-End | 173 shares |
| Factors Behind Changes in Business Performance | Sales at ファクログ amounted to ¥270 million, driving up net sales, while at レゾナス, an allowance for doubtful accounts of ¥120 million was recognized in response to delays in collecting receivables and an increase in overdue receivables. |
Items this document does not state (12)
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.While the performance of ファクログ, acquired in the previous fiscal year’s M&A transaction, remained strong, overdue receivables at レゾナス increased due to delays in collecting receivables, resulting in the recognition of an allowance for doubtful accounts of ¥120 million. The company also proceeded with the allocation of management resources to ファクログ and レゾナス, investment in advertising and promotion, and service enhancements.