Revised forecast
Fiscal year ending December 2026 · Full yearPrevious forecast published 13 February 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 reasons were sluggish performance in the restructuring support business due to fewer medium- and large-scale restructuring support projects and restructuring support projects involving listed companies, among other factors; the expected postponement of the closing of certain M&A advisory deals until the following fiscal year or later; and the effect of amortization of goodwill related to M&A on consolidated earnings.
| Item | Details |
|---|---|
| Net Sales | ¥15,000 million → ¥13,200 million（-12.0%） |
| Operating profit | ¥610 million → ¥-225 million |
| Ordinary income | ¥430 million → ¥-420 million |
| Profit attributable to owners of the parent | ¥50 million → ¥-550 million |
| Net income per share | 4.24 Yen and sen → -46.62 Yen and sen |
| Fiscal Period Covered | Fiscal year ending December 2026 |
| Period Covered | Full year |
| Publication date of previous forecast | 13 February 2026 |
| Previous-period results | Fiscal year ended December 2025: revenue ¥13,489 million, operating loss ¥335 million, ordinary loss ¥664 million, net loss attributable to owners of the parent ¥1,106 million, net loss per share ¥94.08 |
| Reason for the revision | The reasons were sluggish performance in the restructuring support business due to fewer medium- and large-scale restructuring support projects and restructuring support projects involving listed companies, among other factors; the expected postponement of the closing of certain M&A advisory deals until the following fiscal year or later; and the effect of amortization of goodwill related to M&A on consolidated earnings. |
| 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 were sluggish performance in the restructuring support business due to fewer medium- and large-scale restructuring support projects and restructuring support projects involving listed companies, and the expected postponement of the closing of certain M&A advisory deals until the following fiscal year or later. In addition, amortization of goodwill related to M&A is affecting consolidated earnings.