Worth reading
62In focus
Scored from 5 of 6 sectionsDirection
Mixed performance
Direction inferred from the company’s description.Scale
7.4
Year-on-year revenue growth (%)Wording
Conditional
How definitive the wording is.Results for this period
Interim period (second quarter)2025年4月1日〜2025年9月30日Non-consolidated (standalone)Japanese GAAPNet Sales2,127¥ millionYear on year +7.4%Progress 46.2%
Operating profit-34¥ million
Ordinary income-26¥ 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△4.50円
Financial position at period-end
Total assets2,128¥ million
of which net assets 1,102 ¥ millionEquity ratio 51.8%vs. prior year-end -1.8pt
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.
Cash inflows and outflows
Operating-783
Investment-15,661
Financials+34,213
Net change+17,769
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.
Cash and cash equivalents at end of period¥690,255 thousand
Segment revenueVerification Services ¥1,309,280 thousand (YoY +4.4%), Development business ¥818,649 thousand (YoY +12.6%)
Segment profitVerification Services ¥162,129 thousand (YoY -9.8%), Development business ¥117,177 thousand (YoY +15.0%)
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%)
Net income per share19.28円
Revision to Earnings ForecastNo
Annual Dividend Forecast¥20.00 → ¥10.00
Factors Behind Changes in Business Performance
検証事業はAI型自動化ツールの開発等によるテスト自動化の推進で増収となったが、人材確保・育成に伴う人件費等の増加で減益。開発事業はその他ERPの受託開発の増加で増収増益。
Disclosure regarding the going concern assumption
Not applicable (no matters to report in the notes on the going concern assumption)
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 events2025年10月1日付で株式会社アルテックスの全株式を取得し子会社化した。取得対価は現金130,000千円で、のれんや取得資産・負債の金額は現時点で未確定。また、同日付で普通株式1株を3株に分割した。
Breakdown of extraordinary income (loss)Current interim period Extraordinary income No / Extraordinary loss No / Interim period of the previous year Gain on sale of non-current assets ¥999 thousand / Loss on Disposal of Fixed Assets ¥3,173 thousand
Depreciation and amortization¥20,963 thousand
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingNo
Issued Shares at Period-End4,151,100株
Treasury Shares at Period-End204株
| Item | Details |
|---|---|
| Fiscal Period Classification | Interim period (second quarter) |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Non-consolidated (standalone) |
| Period Covered | 2025年4月1日〜2025年9月30日 |
| Net Sales | ¥2,127 million (YoY +7.4%) |
| Operating profit | ¥-34 million |
| Ordinary income | ¥-26 million |
| Profit attributable to owners of the parent | ¥-18 million |
| Net income per share | △4.50円 |
| Equity ratio | End of the current fiscal period 51.8% / End of previous period 53.6% |
| Total assets | ¥2,128 million |
| Net assets | ¥1,102 million |
| Cash flows from operating activities | ¥-783 thousand |
| Cash flows from investing activities | ¥-15,661 thousand |
| Cash flows from financing activities | ¥34,213 thousand |
| Cash and cash equivalents at end of period | ¥690,255 thousand |
| 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%) / Net income per share 19.28円 |
| Revision to Earnings Forecast | No |
| Annual Dividend Forecast | ¥20.00 → ¥10.00 |
| Segment revenue | Verification Services ¥1,309,280 thousand (YoY +4.4%), Development business ¥818,649 thousand (YoY +12.6%) |
| Segment profit | Verification Services ¥162,129 thousand (YoY -9.8%), Development business ¥117,177 thousand (YoY +15.0%) |
| Depreciation and amortization | ¥20,963 thousand |
| Breakdown of extraordinary income (loss) | Current interim period Extraordinary income No / Extraordinary loss No / Interim period of the previous year Gain on sale of non-current assets ¥999 thousand / Loss on Disposal of Fixed Assets ¥3,173 thousand |
| Disclosure regarding the going concern assumption | Not applicable (no matters to report in the notes on the going concern assumption) |
| Change in accounting policy | Changes due to revisions to standards No / Other changes No / Change in accounting estimate No / Restatement No |
| Material subsequent events | 2025年10月1日付で株式会社アルテックスの全株式を取得し子会社化した。取得対価は現金130,000千円で、のれんや取得資産・負債の金額は現時点で未確定。また、同日付で普通株式1株を3株に分割した。 |
| Availability of Supplementary Financial Results Materials | Yes |
| Availability of Financial Results Briefing | No |
| Issued Shares at Period-End | 4,151,100株 |
| Treasury Shares at Period-End | 204株 |
| Factors Behind Changes in Business Performance | 検証事業はAI型自動化ツールの開発等によるテスト自動化の推進で増収となったが、人材確保・育成に伴う人件費等の増加で減益。開発事業はその他ERPの受託開発の増加で増収増益。 |
Items this document does not state (7)
Operating MarginPayout 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.検証事業ではAI型自動化ツールの開発などによるテスト自動化の推進で売上高が増加した一方、積極的な人材確保・育成により人件費等が増加しセグメント利益が減少した。開発事業ではその他ERPの受託開発が増加し、売上高とセグメント利益が増加した。
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.