Results for this period
Third quarter1 January 2026 to 30 September 2026ConsolidatedJapanese 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.
While development spending restraint continued in the automotive industry, demand remained solid in the heavy industry and electrical equipment sectors. Advanced fields such as AI and autonomous driving, design and development services for domestic manufacturers, engineer staffing, consulting, AI-enabled services and the aerospace sector in India grew, while the consolidation of フューレックス also contributed to higher earnings.
Not applicable
| Item | Details |
|---|---|
| Fiscal Period Classification | Third quarter |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 1 January 2026 to 30 September 2026 |
| Net Sales | ¥21,384 million (YoY +14.0%) |
| Operating profit | ¥14 million |
| Ordinary income | ¥-9 million |
| Profit attributable to owners of the parent | ¥-36 million |
| Net income per share | -¥6.87 |
| Equity ratio | End of the current fiscal period 59.9 / End of previous period 72 |
| Total assets | ¥18,527 million |
| Net assets | ¥11,105 million |
| Full-year earnings forecast | Net Sales ¥30,500 million (YoY +18.3%) / Operating profit ¥500 million (YoY +498.7%) / Ordinary income ¥500 million (YoY +525.7%) / Profit attributable to owners of the parent ¥300 million |
| Revision to Earnings Forecast | No revision |
| Annual Dividend Forecast | ¥55 → ¥55（0.0%） |
| Segment revenue | Engineering and Manufacturing Business ¥14,716 million (YoY +5.7%), Consulting and Engineering Business ¥4,264 million (YoY +28.4%), Business Incubation Business ¥2,399 million (YoY +59.3%) |
| Segment profit | Engineering and Manufacturing Business ¥-53 million, Consulting and Engineering Business ¥274 million (YoY +26.8%), Business Incubation Business ¥-346 million |
| Depreciation and amortization | ¥308 million |
| Impairment loss | ¥0 million |
| Breakdown of extraordinary income (loss) | Extraordinary income No / Extraordinary loss None (¥0 million) |
| Disclosure regarding the going concern assumption | Not applicable |
| 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 株式会社結 / Excluded Number of companies 0 / Company name Not disclosed |
| Material subsequent events | The Company acquired the shares of 株式会社エンジョイ on 1 October 2026, making it a subsidiary. The acquisition cost was ¥3,200 million. The Company also resolved to acquire the shares of 株式会社ベンジャミン and make it a subsidiary, with the acquisition scheduled for 1 December 2026. The acquisition cost is ¥850 million. |
| Availability of Supplementary Financial Results Materials | Yes |
| Availability of Financial Results Briefing | None (no applicable participants) |
| Issued Shares at Period-End | 6,000,000 |
| Treasury Shares at Period-End | 627,625 |
| Factors Behind Changes in Business Performance | While development spending restraint continued in the automotive industry, demand remained solid in the heavy industry and electrical equipment sectors. Advanced fields such as AI and autonomous driving, design and development services for domestic manufacturers, engineer staffing, consulting, AI-enabled services and the aerospace sector in India grew, while the consolidation of フューレックス also contributed to higher earnings. |
Items this document does not state (9)
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.Although development spending restraint continued in the automotive industry, the Company captured demand in advanced fields such as AI and autonomous driving, as well as in the heavy industry, electrical equipment and aerospace sectors. Growth in design and development services for domestic manufacturers, engineer staffing, consulting, AI-enabled services and design software sales in India also contributed. The consolidation of 株式会社フューレックス additionally contributed to higher earnings in the business incubation segment.