Revised forecast
Fiscal year ending February 2027 · Cumulative second-quarter periodPrevious forecast published 10 April 2026The bar length represents the relative magnitude of change, based on the item that changed the most in this document. The percentage change shown by the dotted line is calculated from the two reported figures because the company did not provide the rate.
The CX business exceeded the prior-year level in the second quarter and recovered to approximately the prior-year level for the first half; subsidy and grant consulting and other businesses grew; and the cost-of-sales and SG&A ratios declined as a result of higher MSR margins through CX Grid, increased consulting revenue, productivity improvement measures including the use of AI, and the establishment of profitability improvement initiatives.
| Item | Details |
|---|---|
| Net Sales | ¥1,259 million → ¥1,307 million（+3.8%） |
| Operating profit | ¥80 million → ¥150 million（+87.0%） |
| Profit attributable to owners of the parent | ¥53 million → ¥97 million（+84.1%） |
| Net income per share | 11.67 yen and sen → 21.46 yen and sen |
| Fiscal Period Covered | Fiscal year ending February 2027 |
| Period Covered | Cumulative second-quarter period |
| Publication date of previous forecast | 10 April 2026 |
| Previous-period results | Second quarter of the fiscal year ended February 2026: revenue ¥1,243 million, operating profit ¥69 million, profit before tax ¥68 million, profit for the period ¥52 million, profit for the period attributable to owners of the parent ¥52 million, basic earnings per share ¥12.48 |
| Reason for the revision | The CX business exceeded the prior-year level in the second quarter and recovered to approximately the prior-year level for the first half; subsidy and grant consulting and other businesses grew; and the cost-of-sales and SG&A ratios declined as a result of higher MSR margins through CX Grid, increased consulting revenue, productivity improvement measures including the use of AI, and the establishment of profitability improvement initiatives. |
| Consolidated / non-consolidated | Consolidated |
Items this document does not state (3)
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 CX business exceeded the prior-year level in the second quarter and recovered to approximately the prior-year level for the first half, while subsidy and grant consulting and other businesses grew. On the profit side, the cost-of-sales ratio declined by 5.5 percentage points and the SG&A ratio by 1.6 percentage points from the first half of the prior fiscal year, reflecting higher MSR margins through CX Grid, increased consulting revenue, productivity improvement measures including the use of AI, and the establishment of profitability improvement initiatives.