Results for this period
First quarter1 January 2026–31 March 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.
Revenue increased due to higher management guidance fees from the accumulation of investment projects, the recognition of sales from a toy retailer included in the scope of consolidation at the end of the cumulative first quarter of the previous fiscal year, and the expansion of the M&A advisory business structure and strengthened sales activities. Meanwhile, the management consulting business reported lower revenue due to a decrease in headcount and other factors, while the business revitalization support business saw lower revenue due to market conditions and a decline in large-scale revitalization projects.
Events and conditions requiring disclosure have been identified. Although events and conditions giving rise to significant doubt have been identified, including operating losses for 2 consecutive fiscal years, the Company determined that no material uncertainty exists regarding the going concern assumption in light of its measures and funding position. No matter requiring disclosure in the notes on the going concern assumption applies.
| Item | Details |
|---|---|
| Fiscal Period Classification | First quarter |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 1 January 2026–31 March 2026 |
| Net Sales | ¥3,376 million (YoY +38.7%) |
| Operating profit | ¥8 million (YoY -84.4%) |
| Ordinary income | ¥-33 million |
| Profit attributable to owners of the parent | ¥-81 million |
| Net income per share | ¥(6.90) |
| Equity ratio | End of the current fiscal period 9.2 / End of previous period 9.2 |
| Total assets | ¥17,545 million |
| Net assets | ¥9,847 million |
| Full-year earnings forecast | Net Sales ¥15,000 million (YoY +11.4%) / Operating profit ¥610 million / Ordinary income ¥430 million / Net income ¥50 million |
| Annual Dividend Forecast | ¥0 → Undecided（Undecided） |
| Segment revenue | Consulting and Advisory Business ¥1,974,897 thousand (YoY -17.2%), Investment Business ¥1,401,795 thousand |
| Segment profit | Consulting and Advisory Business ¥91,629 thousand (YoY -51.4%), Investment Business ¥-83,022 thousand |
| Depreciation and amortization | ¥28,857 thousand |
| Disclosure regarding the going concern assumption | Events and conditions requiring disclosure have been identified. Although events and conditions giving rise to significant doubt have been identified, including operating losses for 2 consecutive fiscal years, the Company determined that no material uncertainty exists regarding the going concern assumption in light of its measures and funding position. No matter requiring disclosure in the notes on the going concern assumption applies. |
| 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 | Newly consolidated: 0 companies; excluded: 0 companies (no material changes during the cumulative first quarter) |
| Availability of Supplementary Financial Results Materials | Yes |
| Availability of Financial Results Briefing | No |
| Issued Shares at Period-End | 11,824,961 Shares |
| Treasury Shares at Period-End | 69,975 Shares |
| Factors Behind Changes in Business Performance | Revenue increased due to higher management guidance fees from the accumulation of investment projects, the recognition of sales from a toy retailer included in the scope of consolidation at the end of the cumulative first quarter of the previous fiscal year, and the expansion of the M&A advisory business structure and strengthened sales activities. Meanwhile, the management consulting business reported lower revenue due to a decrease in headcount and other factors, while the business revitalization support business saw lower revenue due to market conditions and a decline in large-scale revitalization projects. |
Items this document does not state (13)
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.Revenue increased due to higher management guidance fees from the accumulation of investment projects, the recognition of sales from a toy retailer included in the scope of consolidation at the end of the cumulative first quarter of the previous fiscal year, and the expansion of the M&A advisory business structure and strengthened sales activities. Meanwhile, the management consulting business reported lower revenue due to a decrease in headcount and other factors, while the business revitalization support business saw lower revenue due to market conditions and a decline in large-scale revitalization projects.