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Financial Results Presentation5252Nihon Knowledge Co,Ltd.Information and Communications, Services and Others

FY2026 Q2 Financial Results Presentation Materials

For the six months ended September 2025, revenue increased 7.4% year on year to ¥2,127 million, while the operating loss widened due to lower gross profit and higher selling, general and administrative expenses. The quarterly net loss narrowed due in part to lower tax expenses.

Worth reading
67In focus
Scored from 3 of 6 sections
Direction
Mixed performance
Direction inferred from the company’s description.
Scale
146
¥ million (year-on-year increase in revenue)
Wording
Conditional
How definitive the wording is.

Contents of this document

Financial Results Presentation2026年3月期 第2四半期7 items taken from the company’s own explanation
Financial Results Figures (The key points of this material are explained below)
Net Sales2,127 Millions of yen+7.4%
Operating profit-34 Millions of yen
Ordinary income-26 Millions of yen
Net income-18 Millions of yen
Selling, general and administrative expenses313 Millions of yen
Full-year earnings forecast
Net Sales
4,600 Millions of yen
Operating profit
102 Millions of yen
Net income for the current fiscal year
79 Millions of yen
What the company explained in this material
Breakdown of Factors Affecting the ChangeReasons cited by the Company for the change in the figures.
Net Sales検証事業の増加、開発事業の増加
Operating loss
Gross profit-2
Selling, general and administrative expenses-4
Quarterly net loss
Gross profit-2
Selling, general and administrative expenses-4
Non-operating income-4
Income taxes, etc.14
New initiatives
  • AIガバナンスとAI利活用推進コンサルサービス
  • AI活用テスト自動化ツール「digitest（仮）」の開発
  • 株式会社アルテックスの子会社化
  • 40周年記念サイト・ロゴの開設
Key KPIsA metric the company considers important as a management benchmark.
  • 技術者数の前年同期比増加62 People
    Year on year against the same period last year+62名
  • Number of employees466 people
  • Number of business partners238 people
  • 直近10期の売上高CAGR8.1 %
Segment results
Verification Services
Net Sales
1,281 Millions of yen
Year-on-year (%)8.9
Development Business
Net Sales
846 Millions of yen
Year-on-year (%)5.3
Medium-term management plan targets
Target value売上高100億円の企業
Target fiscal yearFive years from now
Number of employees
Number of Employees466 people
Change during the period前期末比45人増加
Hiring plan積極的な採用活動を継続
Gross profit
279百万円、前年同期比99.1%（前年同期比0.9%減）
Contents of this document
ItemDetails
Document typeFinancial Results Presentation
Fiscal Period Covered2026年3月期 第2四半期
Net Sales2,127 Millions of yen (YoY +7.4%)
Operating profit-34 Millions of yen
Ordinary income-26 Millions of yen
Net income-18 Millions of yen
Gross profit279百万円、前年同期比99.1%（前年同期比0.9%減）
Selling, general and administrative expenses313 Millions of yen
Full-year earnings forecastNet Sales 4,600 Millions of yen / Operating profit 102 Millions of yen / Net income for the current fiscal year 79 Millions of yen
Segment resultsVerification Services Net Sales 1,281 Millions of yen / Year-on-year (%) 8.9 / Profit Not disclosed / Development Business Net Sales 846 Millions of yen / Year-on-year (%) 5.3 / Profit Not disclosed
Breakdown of Factors Affecting the ChangeNet Sales 検証事業の増加、開発事業の増加 / Operating loss Gross profit -2 / Selling, general and administrative expenses -4 / Quarterly net loss Gross profit -2 / Selling, general and administrative expenses -4 / Non-operating income -4 / Income taxes, etc. 14
Key KPIsIndicator name 技術者数の前年同期比増加 / Value 62 People / Year on year against the same period last year +62名, Indicator name Number of employees / Value 466 people / Year on year against the same period last year Not disclosed, Indicator name Number of business partners / Value 238 people / Year on year against the same period last year Not disclosed, Indicator name 直近10期の売上高CAGR / Value 8.1 % / Year on year against the same period last year Not disclosed
Number of employeesNumber of Employees 466 people / Change during the period 前期末比45人増加 / Hiring plan 積極的な採用活動を継続
Medium-term management plan targetsTarget value 売上高100億円の企業 / Target fiscal year Five years from now / Comparison with actual results Not disclosed
New initiativesAIガバナンスとAI利活用推進コンサルサービス, AI活用テスト自動化ツール「digitest（仮）」の開発, 株式会社アルテックスの子会社化, 40周年記念サイト・ロゴの開設
Items this document does not state (16)
Operating profit marginResults for the three months of the current quarterProgress against full-year forecastSelf-assessment against the planUnit price and quantity metricsNumber of stores and locationsAssumptions Underlying the Business OutlookRisk amount incorporated into the outlookFinancial targetsAnnual DividendPayout ratioAcquisition of treasury sharesCapital expendituresOrders received and order backlogMarket Size / ShareKey points of the Q&A

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.

売上高は検証事業でテスト自動化案件など、開発事業でGRANDIT等のERP開発案件が増加した。営業損失は売上総利益の減少と販管費の増加、特に研修費用等の増加による。四半期純損失は税金費用の減少等による。

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.
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Corrections happenIf the company reissues this disclosure, the page is rebuilt from the corrected version and the revision number moves up.
FY2026 Q2 Financial Results Presentation Materials | Nihon Knowledge Co,Ltd. (5252) timely disclosure | Komori