Worth reading
41Recurring
0–100. This measures how worthwhile something is to read, not how good or bad the company is.Direction
Mixed performance
Direction inferred from the company’s description.Scale
-31
¥ millionWording
Conditional
How definitive the wording is.Results for this period
Third quarter1 April 2025 to 31 December 2025ConsolidatedJapanese GAAPNet Sales3,314¥ millionProgress 70.7%
Operating profit-31¥ million
Ordinary income-20¥ 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△8.31円
Financial position at period-end
Total assets2,204¥ million
of which net assets 1,087 ¥ millionEquity ratio 49.3%
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。
Segment revenue
Verification Services1,990,85960.1%
Development Business1,323,51939.9%
Segment profit
Verification Services247,82153.8%
Development Business212,79146.2%
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥4,690 million
Operating profit¥92 million
Ordinary income¥105 million
Profit attributable to owners of the parent¥70 million
Revision to Earnings ForecastNet Sales Not disclosed → ¥4,690 million / Operating profit Not disclosed → ¥92 million / Ordinary income Not disclosed → ¥105 million / Profit attributable to owners of the parent Not disclosed → ¥70 million
Annual Dividend Forecast¥20 → ¥10（-50.0%）
Factors Behind Changes in Business Performance
テスト自動化の推進や新たな市場の開拓、人材確保・育成、新諏訪センターの開設、賃金・手当の向上、アルテックスの取得関連費用及びのれん償却が挙げられている。
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
Changes in the scope of consolidationNew Number of companies 1 / Company name 株式会社アルテックス / Excluded Number of companies 0 / Company name Not disclosed
Depreciation and amortization¥32,642 thousand
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingNone (対象者：Not disclosed)
Issued Shares at Period-End4,151,100
Treasury Shares at Period-End204
| Item | Details |
|---|---|
| Fiscal Period Classification | Third quarter |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 1 April 2025 to 31 December 2025 |
| Net Sales | ¥3,314 million |
| Operating profit | ¥-31 million |
| Ordinary income | ¥-20 million |
| Profit attributable to owners of the parent | ¥-34 million |
| Net income per share | △8.31円 |
| Equity ratio | End of the current fiscal period 49.3% / End of previous period Not disclosed |
| Total assets | ¥2,204 million |
| Net assets | ¥1,087 million |
| Full-year earnings forecast | Net Sales ¥4,690 million / Operating profit ¥92 million / Ordinary income ¥105 million / Profit attributable to owners of the parent ¥70 million |
| Revision to Earnings Forecast | Net Sales Not disclosed → ¥4,690 million / Operating profit Not disclosed → ¥92 million / Ordinary income Not disclosed → ¥105 million / Profit attributable to owners of the parent Not disclosed → ¥70 million |
| Annual Dividend Forecast | ¥20 → ¥10（-50.0%） |
| Segment revenue | Verification Services ¥1,990,859 thousand / Development Business ¥1,323,519 thousand |
| Segment profit | Verification Services ¥247,821 thousand / Development Business ¥212,791 thousand |
| Depreciation and amortization | ¥32,642 thousand |
| 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 |
| Changes in the scope of consolidation | New Number of companies 1 / Company name 株式会社アルテックス / Excluded Number of companies 0 / Company name Not disclosed |
| Availability of Supplementary Financial Results Materials | No |
| Availability of Financial Results Briefing | None (対象者：Not disclosed) |
| Issued Shares at Period-End | 4,151,100 |
| Treasury Shares at Period-End | 204 |
| Factors Behind Changes in Business Performance | テスト自動化の推進や新たな市場の開拓、人材確保・育成、新諏訪センターの開設、賃金・手当の向上、アルテックスの取得関連費用及びのれん償却が挙げられている。 |
Items this document does not state (12)
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 lossBreakdown of extraordinary income (loss)Material 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.連結決算への移行は株式会社アルテックスの株式取得によるものです。人材確保、新諏訪センターの開設、賃金・手当の向上による人件費等の増加に加え、アルテックスの取得関連費用やのれん償却を計上したことが挙げられています。
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.