Results for this period
Interim period (second quarter)1 March 2026 to 31 August 2026ConsolidatedIFRSThe 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.
Stacked from zero: upward is an increase in cash, downward a decrease (in ¥ thousand).The net change represented by the dotted line is the total of three items, calculated from figures provided by the company.
Higher MSR margins through CX Grid, increased revenue in the high-gross-margin consulting business, and productivity improvements through the use of AI and other measures were successful. Appropriate pricing, productivity improvements, overseas-related research, and growth in subsidies and grants consulting also contributed.
No applicable items (no items applicable to “Notes on Going Concern”)
| Item | Details |
|---|---|
| Fiscal Period Classification | Interim period (second quarter) |
| Accounting standards | IFRS |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 1 March 2026 to 31 August 2026 |
| Net Sales | ¥1,307 million (YoY +5.1%) |
| Operating profit | ¥150 million (YoY +117.3%) |
| Ordinary income | ¥150 million (profit before tax) (YoY +119.1%) |
| Profit attributable to owners of the parent | ¥97 million (interim profit attributable to owners of the parent) (YoY +85.1%) |
| Net income per share | ¥21.46 |
| Equity ratio | End of the current fiscal period 81.2 / End of previous period 79.8 |
| Total assets | ¥3,768 million |
| Net assets | ¥3,022 million (total equity) |
| Cash flows from operating activities | ¥46,574 thousand |
| Cash flows from investing activities | ¥-51,176 thousand |
| Cash flows from financing activities | ¥-21,586 thousand |
| Cash and cash equivalents at end of period | ¥1,000,659 thousand |
| Full-year earnings forecast | Net Sales ¥2,757 million (YoY +6.7%) / Operating profit ¥355 million (YoY +40.7%) / Ordinary income ¥352 million (profit before tax) (YoY +40.2%) / Net income ¥220 million (profit attributable to owners of the parent) (YoY +27.2%) |
| Revision to Earnings Forecast | No |
| Annual Dividend Forecast | ¥0 → ¥0（0.0%） |
| Depreciation and amortization | ¥72,455 thousand |
| Disclosure regarding the going concern assumption | No applicable items (no items applicable to “Notes on Going Concern”) |
| Change in accounting policy | Changes due to revisions to standards No / Other changes No / Change in accounting estimate No / Restatement Not disclosed |
| Material subsequent events | At a board meeting held on 15 October 2026, a resolution was passed to acquire up to 700,000 treasury shares, with a maximum acquisition price of ¥350 million, through market purchases from 16 October 2026 to 15 October 2027. |
| Availability of Supplementary Financial Results Materials | Yes |
| Availability of Financial Results Briefing | Yes (for analysts) |
| Issued Shares at Period-End | 4,597,400 shares |
| Treasury Shares at Period-End | 83,201 shares |
| Factors Behind Changes in Business Performance | Higher MSR margins through CX Grid, increased revenue in the high-gross-margin consulting business, and productivity improvements through the use of AI and other measures were successful. Appropriate pricing, productivity improvements, overseas-related research, and growth in subsidies and grants consulting also contributed. |
Items this document does not state (10)
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 measures were successful, including higher MSR margins through CX Grid, increased revenue in the high-gross-margin consulting business, and productivity improvements through the use of AI and other measures. Appropriate pricing, productivity improvements, growth in overseas-related research, and expansion of subsidies and grants consulting also contributed.