Revised forecast
Fiscal year ending March 2026 · Full yearPrevious forecast published Announced on 21 November 2025The 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 primary factor was the recognition of a ¥4,847 million fair value loss at the end of the period on bitcoin, recorded under other expenses. Other factors behind the differences included increased upfront investment costs in the Nail Business, progress in acquiring large-scale projects in the Consulting Business, sales projects carried forward to the following fiscal year in the Healthcare Business, and a decline in crypto-asset-related revenue and other factors in the Investment & Advisory Business.
A ¥4,847 million fair value loss at the end of the period on crypto-assets (bitcoin) was recorded under other expenses in the consolidated statement of profit or loss.
| Item | Details |
|---|---|
| Net Sales | ¥14,950 million → ¥15,500 million（+3.7%） |
| Operating profit | ¥5,990 million → ¥1,795 million（-70.0%） |
| Profit attributable to owners of the parent | ¥3,918 million → ¥-951 million |
| Net income per share | 7.7 yen and sen → -1.97 yen and sen |
| Fiscal Period Covered | Fiscal year ending March 2026 |
| Period Covered | Full year |
| Publication date of previous forecast | Announced on 21 November 2025 |
| Previous-period results | Revenue: ¥3,241 million; operating profit: ¥135 million; profit before tax: ¥128 million; profit for the period: ¥78 million; profit for the period attributable to owners of the parent: ¥78 million; basic earnings per share: ¥0.18 |
| Reason for the revision | The primary factor was the recognition of a ¥4,847 million fair value loss at the end of the period on bitcoin, recorded under other expenses. Other factors behind the differences included increased upfront investment costs in the Nail Business, progress in acquiring large-scale projects in the Consulting Business, sales projects carried forward to the following fiscal year in the Healthcare Business, and a decline in crypto-asset-related revenue and other factors in the Investment & Advisory Business. |
| Details and amount of extraordinary loss | A ¥4,847 million fair value loss at the end of the period on crypto-assets (bitcoin) was recorded under other expenses in the consolidated statement of profit or loss. |
| Consolidated / non-consolidated | Consolidated |
Items this document does not state (2)
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 main factors behind the differences were the recognition of a ¥4,847 million fair value loss at the end of the period on crypto-assets held by the Company (bitcoin). In addition, the Nail Business incurred higher-than-expected upfront investment costs, including advertising, marketing and recruitment expenses, while the Consulting Business exceeded expectations in acquiring large-scale projects. In the Healthcare Business, certain sales projects were carried forward to the following fiscal year, while the Investment & Advisory Business was affected by a decline in crypto-asset-related revenue and timing differences in realized gains and losses.