Results for this period
Third quarter1 November 2025 to 31 July 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.
Growth in the Legal Alliance business drove higher revenue, while operating profit declined due to a decrease in high-priced products in the Legal Media business, costs related to new services in the Legal Protect business, and higher company-wide expenses resulting from the strengthening of the management structure.
No applicable matters
| Item | Details |
|---|---|
| Fiscal Period Classification | Third quarter |
| Accounting standards | IFRS |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 1 November 2025 to 31 July 2026 |
| Net Sales | ¥5,312 million (YoY +5.3%) |
| Operating profit | ¥964 million (YoY -18.3%) |
| Ordinary income | ¥961 million (YoY -18.2%) |
| Profit attributable to owners of the parent | ¥635 million (YoY -22.1%) |
| Net income per share | ¥89.26 |
| Equity ratio | End of the current fiscal period 66.5 / End of previous period 64.8 |
| Total assets | ¥4,229 million |
| Net assets | ¥2,836 million |
| Cash flows from operating activities | ¥451,030 thousand |
| Cash flows from investing activities | ¥-72,367 thousand |
| Cash flows from financing activities | ¥-1,086,547 thousand |
| Cash and cash equivalents at end of period | ¥1,758,274 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%) / Net income ¥980 million (YoY -4.3%) |
| Annual Dividend Forecast | ¥42.2 → ¥65（+54.0%） |
| Segment revenue | Legal Media business ¥2,468,677 thousand (YoY -12.5%), Legal Alliance business ¥2,513,267 thousand (YoY +29.9%), Legal Protect business ¥58,213 thousand (YoY +11.2%), HR Business ¥271,694 thousand (YoY +13.8%) |
| Segment profit | Legal Media business ¥1,028,094 thousand (YoY -12.3%), Legal Alliance business ¥437,446 thousand (YoY +5.8%), Legal Protect business ¥-135,498 thousand, HR Business ¥53,226 thousand (YoY +6.2%) |
| Depreciation and amortization | ¥87,343 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 | New 0 companies / Excluded 0 companies / Company name None |
| 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 | 7,112,768 shares |
| Treasury Shares at Period-End | 81,181 treasury shares at period-end |
| Factors Behind Changes in Business Performance | Growth in the Legal Alliance business drove higher revenue, while operating profit declined due to a decrease in high-priced products in the Legal Media business, costs related to new services in the Legal Protect business, and higher company-wide expenses resulting from the strengthening of the management structure. |
Items this document does not state (8)
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 exceeded the year-earlier period due to growth in the Legal Alliance business. However, revenue from high-priced products, which expanded in the previous fiscal year in the Legal Media business, declined. In addition, costs for developing new services and establishing sales and operating structures were recorded in the Legal Protect business, while company-wide expenses increased as the management structure was strengthened in line with business expansion. As a result, operating profit and other profit measures fell below the year-earlier period.