Revised forecast
Fiscal year ending June 2026 · Full yearPrevious forecast published Forecast announced on 15 May 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 a change in the accounting treatment for revenue from certain transactions in the MS business, from gross to net revenue recognition, and delays in sales activities and the creation of new order opportunities because more time was required to establish the business platform and formulate a new business plan, causing orders for projects above a certain scale to be pushed back to the fiscal year ending June 2027. On the earnings side, the company recognized ¥137 million in provision for order losses, an increase in selling, general and administrative expenses, an additional provision for doubtful accounts on short-term loans receivable, and ¥33 million in provision for litigation losses.
Provision for litigation losses: ¥33 million
| Item | Details |
|---|---|
| Net Sales | ¥369 million → ¥294 million（-20.3%） |
| Operating profit | ¥-474 million → ¥-825 million |
| Ordinary income | ¥-903 million → ¥-1,552 million |
| Profit attributable to owners of the parent | ¥-841 million → ¥-1,525 million |
| Net income per share | ¥-22.96 → ¥-56.38 |
| Fiscal Period Covered | Fiscal year ending June 2026 |
| Period Covered | Full year |
| Publication date of previous forecast | Forecast announced on 15 May 2026 |
| Previous-period results | Consolidated revenue: ¥319 million; consolidated operating loss: ¥561 million; consolidated ordinary loss: ¥684 million; net loss attributable to owners of the parent: ¥715 million; consolidated basic loss per share: ¥69.81 (fiscal year ended June 2025) |
| Reason for the revision | The reasons were a change in the accounting treatment for revenue from certain transactions in the MS business, from gross to net revenue recognition, and delays in sales activities and the creation of new order opportunities because more time was required to establish the business platform and formulate a new business plan, causing orders for projects above a certain scale to be pushed back to the fiscal year ending June 2027. On the earnings side, the company recognized ¥137 million in provision for order losses, an increase in selling, general and administrative expenses, an additional provision for doubtful accounts on short-term loans receivable, and ¥33 million in provision for litigation losses. |
| Details and amount of extraordinary loss | Provision for litigation losses: ¥33 million |
| Consolidated / non-consolidated | Consolidated |
Items this document does not state (1)
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 shortfall in revenue was attributable to a change in the accounting treatment for certain transactions in the MS business, from gross to net revenue recognition, as well as delays in sales activities and the creation of new order opportunities because more time was required to establish the business platform and formulate a new business plan. As a result, orders for large-scale projects were pushed back to the fiscal year ending June 2027. On the earnings side, the factors cited were the recognition of ¥137 million in provision for order losses, an increase in selling, general and administrative expenses, an additional provision for doubtful accounts on short-term loans receivable, and the recognition of ¥33 million in provision for litigation losses.