Worth reading
51Recurring
0–100. This measures how worthwhile something is to read, not how good or bad the company is.Direction
Improvement
Direction inferred from the company’s description.Scale
83.4
%Wording
Conditional
How definitive the wording is.Results for this period
Full year1 October 2025 to 30 September 2026ConsolidatedJapanese GAAPNet Sales33,165¥ millionYear on year +22.8%Progress 98.0%
Operating profit1,574¥ millionYear on year +83.4%Progress 87.4%
Ordinary income1,501¥ millionYear on year +85.7%Progress 88.3%
Net income attributable to owners of the parent855¥ millionProgress 81.4%
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¥89.85
Operating Margin4.7
Financial position at period-end
Total assets19,697¥ million
of which net assets 8,233 ¥ millionEquity ratio 41.8%vs. prior year-end +3.4pt
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+2,314
Investment+83
Financials-1,158
Net change+1,239
Stacked from zero: upward is an increase in cash, downward a decrease (in ¥ million).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¥3,881 million
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥33,830 million (YoY +2.0%)
Operating profit¥1,800 million (YoY +14.3%)
Ordinary income¥1,700 million (YoY +13.2%)
Net income¥1,050 million (YoY +22.7%)
Annual Dividend Forecast40 yen → 40 yen（0.0%）
Payout ratio36.3
Factors Behind Changes in Business Performance
New consolidation of アソシエ・アカデミー and アソシエ・インターナショナル, higher subsidies resulting from progress in optimizing staff allocation, higher unit prices following changes in capacity, improved profitability in the photo sales service, and lower ICT-related expenses.
Disclosure regarding the going concern assumption
Not applicable.
Change in accounting policy
基準改正に伴う変更 Noneそれ以外の変更 None見積りの変更 None修正再表示 None
Changes in the scope of consolidationNew Not disclosed / Excluded Number of companies 1 / Company name GLOBAL KIDS VIETNAM CO., LTD. (excluded from the scope of consolidation following completion of liquidation)
Material subsequent eventsEffective 1 October 2026, an absorption-type merger was conducted with the consolidated subsidiary 株式会社アソシエ・インターナショナル as the surviving company and 株式会社アソシエ・アカデミー as the absorbed company. The impact on consolidated results is minor.
Impairment loss¥302 million
Breakdown of extraordinary income (loss)Extraordinary income Item Gain on sale of non-current assets / Amount ¥75 million, Item Gain on business transfer / Amount ¥23 million, Item Gain on sale of investment securities / Amount ¥15 million, Item Insurance proceeds received / Amount ¥0 million, Item Loss on settlement of asset retirement obligations / Amount ¥16 million / Extraordinary loss Item Loss on disposal of non-current assets / Amount ¥8 million, Item Impairment loss / Amount ¥302 million, Item Loss associated with the closure of facilities / Amount ¥6 million, Item Expenses related to the transfer of business / Amount ¥2 million, Item Provision for losses on facility closures / Amount ¥2 million
Depreciation and amortization¥848 million
Availability of Supplementary Financial Results MaterialsAvailable
Availability of Financial Results BriefingWhether applicable Available / Subject person Institutional investors and analysts
Issued Shares at Period-End9,547,580 shares
Treasury Shares at Period-End19,025 shares
| Item | Details |
|---|---|
| Fiscal Period Classification | Full year |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 1 October 2025 to 30 September 2026 |
| Net Sales | ¥33,165 million (YoY +22.8%) |
| Operating profit | ¥1,574 million (YoY +83.4%) |
| Ordinary income | ¥1,501 million (YoY +85.7%) |
| Profit attributable to owners of the parent | ¥855 million |
| Net income per share | ¥89.85 |
| Operating Margin | 4.7 |
| Equity ratio | End of the current fiscal period 41.8 / End of previous period 38.4 |
| Total assets | ¥19,697 million |
| Net assets | ¥8,233 million |
| Cash flows from operating activities | ¥2,314 million |
| Cash flows from investing activities | ¥83 million |
| Cash flows from financing activities | ¥-1,158 million |
| Cash and cash equivalents at end of period | ¥3,881 million |
| Full-year earnings forecast | Net Sales ¥33,830 million (YoY +2.0%) / Operating profit ¥1,800 million (YoY +14.3%) / Ordinary income ¥1,700 million (YoY +13.2%) / Net income ¥1,050 million (YoY +22.7%) |
| Annual Dividend Forecast | 40 yen → 40 yen（0.0%） |
| Payout ratio | 36.3 |
| Depreciation and amortization | ¥848 million |
| Impairment loss | ¥302 million |
| Breakdown of extraordinary income (loss) | Extraordinary income Item Gain on sale of non-current assets / Amount ¥75 million, Item Gain on business transfer / Amount ¥23 million, Item Gain on sale of investment securities / Amount ¥15 million, Item Insurance proceeds received / Amount ¥0 million, Item Loss on settlement of asset retirement obligations / Amount ¥16 million / Extraordinary loss Item Loss on disposal of non-current assets / Amount ¥8 million, Item Impairment loss / Amount ¥302 million, Item Loss associated with the closure of facilities / Amount ¥6 million, Item Expenses related to the transfer of business / Amount ¥2 million, Item Provision for losses on facility closures / Amount ¥2 million |
| Disclosure regarding the going concern assumption | Not applicable. |
| Change in accounting policy | Changes due to revisions to standards None / Other changes None / Change in accounting estimate None / Restatement None |
| Changes in the scope of consolidation | New Not disclosed / Excluded Number of companies 1 / Company name GLOBAL KIDS VIETNAM CO., LTD. (excluded from the scope of consolidation following completion of liquidation) |
| Material subsequent events | Effective 1 October 2026, an absorption-type merger was conducted with the consolidated subsidiary 株式会社アソシエ・インターナショナル as the surviving company and 株式会社アソシエ・アカデミー as the absorbed company. The impact on consolidated results is minor. |
| Availability of Supplementary Financial Results Materials | Available |
| Availability of Financial Results Briefing | Whether applicable Available / Subject person Institutional investors and analysts |
| Issued Shares at Period-End | 9,547,580 shares |
| Treasury Shares at Period-End | 19,025 shares |
| Factors Behind Changes in Business Performance | New consolidation of アソシエ・アカデミー and アソシエ・インターナショナル, higher subsidies resulting from progress in optimizing staff allocation, higher unit prices following changes in capacity, improved profitability in the photo sales service, and lower ICT-related expenses. |
Items this document does not state (6)
Revision to Earnings ForecastShareholder Return PolicySegment revenueSegment profitRegional salesOrders received and order backlog
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.The newly consolidated results of アソシエ・アカデミー and アソシエ・インターナショナル contributed to results. Higher subsidies resulting from progress in optimizing staff allocation and higher unit prices following changes in capacity also lifted profit. Improved profitability in the photo sales service and lower ICT-related expenses additionally contributed to improved performance.
How to read this page
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