Worth reading
45Recurring
Scored from 5 of 6 sectionsDirection
Improvement
Direction inferred from the company’s description.Scale
7.1
% (year-on-year change in revenue)Wording
Conditional
How definitive the wording is.Results for this period
First quarter2025年4月1日〜2025年6月30日Non-consolidated (standalone)Japanese GAAPNet Sales1,061¥ millionYear on year +7.1%Progress 23.1%
Operating profit-23¥ million
Ordinary income-19¥ million
Net income attributable to owners of the parent-34¥ 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-¥25.24
Financial position at period-end
Total assets2,010¥ million
of which net assets 1,075 ¥ millionEquity ratio 53.5%vs. prior year-end -0.1pt
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 revenue
Verification Services657,56561.9%+3.5%
Development Business403,88938.1%+13.5%
Segment profit
Verification Services92,44762.5%+8.0%
Development Business55,51537.5%+23.9%
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥4,600 million (YoY +10.7%)
Operating profit¥102 million (YoY +3.0%)
Ordinary income¥115 million (YoY 0.0%)
Net income¥79 million (YoY -3.7%)
Revision to Earnings ForecastNo
Annual Dividend Forecast¥20 → ¥20（0.0%）
Factors Behind Changes in Business Performance
企業のIT投資・IoTやAIなどのDX関連投資の増加を背景に、独自性のあるサービス提供、新市場開拓、テスト自動化の推進などに取り組んだことで増収・セグメント増益となりました。一方、人材確保や待遇向上による賃金・手当の向上で人件費等が増加しました。
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
Material subsequent events譲渡制限付株式報酬として、取締役4名に普通株式7,700株を発行。払込期日は2025年8月20日、発行総額は10,117,800円。
Breakdown of extraordinary income (loss)当期は特別利益・特別損失とも計上なし（表記は「－」）
Depreciation and amortization¥10,154 thousand
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingNo (no target participants specified)
Issued Shares at Period-End1,376,000
Treasury Shares at Period-End68
| Item | Details |
|---|---|
| Fiscal Period Classification | First quarter |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Non-consolidated (standalone) |
| Period Covered | 2025年4月1日〜2025年6月30日 |
| Net Sales | ¥1,061 million (YoY +7.1%) |
| Operating profit | ¥-23 million |
| Ordinary income | ¥-19 million |
| Profit attributable to owners of the parent | ¥-34 million |
| Net income per share | -¥25.24 |
| Equity ratio | End of the current fiscal period 53.5 / End of previous period 53.6 |
| Total assets | ¥2,010 million |
| Net assets | ¥1,075 million |
| Full-year earnings forecast | Net Sales ¥4,600 million (YoY +10.7%) / Operating profit ¥102 million (YoY +3.0%) / Ordinary income ¥115 million (YoY 0.0%) / Net income ¥79 million (YoY -3.7%) |
| Revision to Earnings Forecast | No |
| Annual Dividend Forecast | ¥20 → ¥20（0.0%） |
| Segment revenue | Verification Services ¥657,565 thousand (YoY +3.5%) / Development Business ¥403,889 thousand (YoY +13.5%) |
| Segment profit | Verification Services ¥92,447 thousand (YoY +8.0%) / Development Business ¥55,515 thousand (YoY +23.9%) |
| Depreciation and amortization | ¥10,154 thousand |
| Breakdown of extraordinary income (loss) | 当期は特別利益・特別損失とも計上なし（表記は「－」） |
| 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 |
| Material subsequent events | 譲渡制限付株式報酬として、取締役4名に普通株式7,700株を発行。払込期日は2025年8月20日、発行総額は10,117,800円。 |
| Availability of Supplementary Financial Results Materials | Yes |
| Availability of Financial Results Briefing | No (no target participants specified) |
| Issued Shares at Period-End | 1,376,000 |
| Treasury Shares at Period-End | 68 |
| Factors Behind Changes in Business Performance | 企業のIT投資・IoTやAIなどのDX関連投資の増加を背景に、独自性のあるサービス提供、新市場開拓、テスト自動化の推進などに取り組んだことで増収・セグメント増益となりました。一方、人材確保や待遇向上による賃金・手当の向上で人件費等が増加しました。 |
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 lossChanges in the scope of consolidation
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.企業のIT投資やIoT・AIなどのDX関連投資が増加する中、独自性のあるサービス提供、新市場の開拓、テスト自動化の推進に取り組みました。一方、積極的な人材確保や社員の待遇向上により、賃金・手当などの人件費が増加しました。
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.