Results for this period
Interim period (second quarter)1 November 2025 to 30 April 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.
The various profit figures fell below the same period of the previous year due to increased advertising media costs accompanying revenue growth in the Legal Alliance business, initiatives to establish a sales structure and improve awareness for the Legal Protect business, and continued investment in new areas aimed at transitioning to a highly efficient, AI-enabled growth model, among other factors.
No applicable matters.
| Item | Details |
|---|---|
| Fiscal Period Classification | Interim period (second quarter) |
| Accounting standards | IFRS |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 1 November 2025 to 30 April 2026 |
| Net Sales | ¥3,561 million (YoY +6.5%) |
| Operating profit | ¥651 million (YoY -23.4%) |
| Ordinary income | ¥650 million (YoY -23.3%) |
| Profit attributable to owners of the parent | ¥429 million (YoY -28.9%) |
| Net income per share | ¥60.01 |
| Equity ratio | End of the current fiscal period 63 / End of previous period 64.8 |
| Total assets | ¥4,492 million |
| Net assets | ¥2,861 million |
| Cash flows from operating activities | ¥299,490 thousand |
| Cash flows from investing activities | ¥19,689 thousand |
| Cash flows from financing activities | ¥-822,460 thousand |
| Cash and cash equivalents at end of period | ¥1,962,876 thousand |
| Full-year earnings forecast | Net Sales ¥7,000 million (YoY +5.3%) / Operating profit ¥1,500 million (YoY +5.7%) / Ordinary income ¥1,450 million (YoY +2.5%) / Profit for the period ¥960 million (YoY -3.1%) / Net income ¥980 million (YoY -4.3%) |
| Annual Dividend Forecast | ¥42.2 → ¥65（+54.0%） |
| Payout ratio | Targeting 40% or higher |
| Shareholder Return Policy | The Company will maintain a sound financial base with an equity ratio of 40% or higher and pay dividends targeting a payout ratio of 40% or higher, on the premise that net assets will continue to increase even after strengthening shareholder returns. |
| Segment revenue | Legal Media business ¥1,670,591 thousand (YoY -8.0%), Legal Alliance business ¥1,658,570 thousand (YoY +26.8%), Legal Protect business ¥37,108 thousand (YoY +4.1%), HR Business ¥194,382 thousand (YoY +4.9%) |
| Segment profit | Legal Media business ¥698,272 thousand (YoY -7.0%), Legal Alliance business ¥257,376 thousand (YoY -17.5%), Legal Protect business ¥-84,894 thousand, HR Business ¥61,284 thousand (YoY -1.9%) |
| Depreciation and amortization | ¥56,522 thousand |
| Disclosure regarding the going concern assumption | No applicable matters. |
| Change in accounting policy | Changes due to revisions to standards No / Other changes No / Change in accounting estimate No / Restatement Not disclosed |
| Changes in the scope of consolidation | Added: 0 companies; excluded: 0 companies |
| Material subsequent events | No applicable matters. |
| Availability of Supplementary Financial Results Materials | Yes |
| Availability of Financial Results Briefing | Held (対象者：Not disclosed) |
| Issued Shares at Period-End | 7,418,568 |
| Treasury Shares at Period-End | 344,881 |
| Factors Behind Changes in Business Performance | The various profit figures fell below the same period of the previous year due to increased advertising media costs accompanying revenue growth in the Legal Alliance business, initiatives to establish a sales structure and improve awareness for the Legal Protect business, and continued investment in new areas aimed at transitioning to a highly efficient, AI-enabled growth model, among other factors. |
Items this document does not state (6)
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 various profit figures fell below the same period of the previous year due to increased advertising media costs accompanying revenue growth in the Legal Alliance business, initiatives to establish a sales structure and improve awareness for the Legal Protect business, and continued investment in new areas aimed at transitioning to a highly efficient, AI-enabled growth model.