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Earnings8798Advance Create Co.,Ltd.Financials (excluding banks)

Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending September 2026 [Japanese GAAP] (Consolidated)

Interim net sales increased 9.2% year on year, while operating income improved from a loss of ¥611 million to a profit of ¥18 million. Ordinary loss was ¥16 million and net loss was ¥31 million. The full-year forecast remains unchanged, and the year-end dividend remains undecided.

Worth reading
53Recurring
0–100. This measures how worthwhile something is to read, not how good or bad the company is.
Direction
Improvement
Direction inferred from the company’s description.
Scale
9.2
%
Wording
Avoiding a definitive answer
How definitive the wording is.

Results for this period

Interim period (second quarter)1 October 2025–31 March 2026ConsolidatedJapanese GAAP
Net Sales3,406¥ millionYear on year +9.2%Progress 42.8%
Operating profit18¥ millionProgress 2.8%
Ordinary income-16¥ million
Net income attributable to owners of the parent-31¥ million

The 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.

Net income per share△¥0.46
Financial position at period-end
Total assets8,865¥ million
of which net assets 447 ¥ millionEquity ratio 5.1%vs. prior year-end +0.7pt

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.

Cash inflows and outflows
Operating-2,087,567
Investment-74,293
Financials-60,158
Net change-2,222,018

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.

Cash and cash equivalents at end of period¥3,085,594 thousand
Segment revenueInsurance Agency Business ¥2,469 million (YoY +9.9%), ASP business ¥145 million (YoY -3.6%), Media Business ¥178 million (YoY -58.2%), Media Rep Business ¥507 million (YoY +100.3%), Reinsurance Business ¥525 million (YoY +3.3%)
Segment profitInsurance Agency Business ¥-33 million, ASP business ¥50 million (YoY -13.1%), Media Business ¥24 million, Media Rep Business ¥-59 million, Reinsurance Business ¥23 million (YoY -28.0%)
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥7,950 million (YoY +14.9%)
Operating profit¥650 million
Ordinary income¥550 million
Profit attributable to owners of the parent¥450 million
Annual Dividend Forecast¥0 → Undecided（Undecided）
Factors Behind Changes in Business Performance

Revenue increased due to improved productivity at directly operated branches, steady sales performance, and higher PV sales driven by the improved insurance policy renewal rate. Net loss improved due to a decrease in extraordinary losses and other factors.

Disclosure regarding the going concern assumption

The company discloses the existence of material events and conditions. It states that circumstances exist that raise substantial doubt about the going concern assumption, that the response measures are still being implemented, and that material uncertainties exist.

Change in accounting policy
基準改正に伴う変更 Noそれ以外の変更 No見積りの変更 No修正再表示 No
Changes in the scope of consolidationNo material changes. The number and names of newly consolidated or excluded companies are Not disclosed.
Material subsequent eventsThe company received the investigation report from the third-party committee dated 31 July 2026 and restated its financial results for prior fiscal years. Investigation expenses and expenses related to the restatement of prior-period financial results are scheduled to be recognized as extraordinary losses from the financial results for the third quarter of the fiscal year ending September 2026 onward. The estimated amount as of the present time is approximately ¥524 million.
Impairment loss¥99,802 thousand
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of investment securities ¥450 thousand, Reversal of asset retirement obligations ¥41,463 thousand, Compensation received ¥70,000 thousand / Extraordinary loss Impairment Losses ¥99,802 thousand, Provision for loss on guarantees of debt ¥16,506 thousand, Loss on lease cancellation ¥4,032 thousand
Depreciation and amortization¥29,735 thousand
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingNo
Issued Shares at Period-End37,468,200
Treasury Shares at Period-End512,072
Results for this period
ItemDetails
Fiscal Period ClassificationInterim period (second quarter)
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 October 2025–31 March 2026
Net Sales¥3,406 million (YoY +9.2%)
Operating profit¥18 million
Ordinary income¥-16 million
Profit attributable to owners of the parent¥-31 million
Net income per share△¥0.46
Equity ratioEnd of the current fiscal period 5.1 / End of previous period 4.4
Total assets¥8,865 million
Net assets¥447 million
Cash flows from operating activities¥-2,087,567 thousand
Cash flows from investing activities¥-74,293 thousand
Cash flows from financing activities¥-60,158 thousand
Cash and cash equivalents at end of period¥3,085,594 thousand
Full-year earnings forecastNet Sales ¥7,950 million (YoY +14.9%) / Operating profit ¥650 million / Ordinary income ¥550 million / Profit attributable to owners of the parent ¥450 million
Annual Dividend Forecast¥0 → Undecided（Undecided）
Segment revenueInsurance Agency Business ¥2,469 million (YoY +9.9%), ASP business ¥145 million (YoY -3.6%), Media Business ¥178 million (YoY -58.2%), Media Rep Business ¥507 million (YoY +100.3%), Reinsurance Business ¥525 million (YoY +3.3%)
Segment profitInsurance Agency Business ¥-33 million, ASP business ¥50 million (YoY -13.1%), Media Business ¥24 million, Media Rep Business ¥-59 million, Reinsurance Business ¥23 million (YoY -28.0%)
Depreciation and amortization¥29,735 thousand
Impairment loss¥99,802 thousand
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of investment securities ¥450 thousand, Reversal of asset retirement obligations ¥41,463 thousand, Compensation received ¥70,000 thousand / Extraordinary loss Impairment Losses ¥99,802 thousand, Provision for loss on guarantees of debt ¥16,506 thousand, Loss on lease cancellation ¥4,032 thousand
Disclosure regarding the going concern assumptionThe company discloses the existence of material events and conditions. It states that circumstances exist that raise substantial doubt about the going concern assumption, that the response measures are still being implemented, and that material uncertainties exist.
Change in accounting policyChanges due to revisions to standards No / Other changes No / Change in accounting estimate No / Restatement No
Changes in the scope of consolidationNo material changes. The number and names of newly consolidated or excluded companies are Not disclosed.
Material subsequent eventsThe company received the investigation report from the third-party committee dated 31 July 2026 and restated its financial results for prior fiscal years. Investigation expenses and expenses related to the restatement of prior-period financial results are scheduled to be recognized as extraordinary losses from the financial results for the third quarter of the fiscal year ending September 2026 onward. The estimated amount as of the present time is approximately ¥524 million.
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingNo
Issued Shares at Period-End37,468,200
Treasury Shares at Period-End512,072
Factors Behind Changes in Business PerformanceRevenue increased due to improved productivity at directly operated branches, steady sales performance, and higher PV sales driven by the improved insurance policy renewal rate. Net loss improved due to a decrease in extraordinary losses and other factors.
Items this document does not state (6)
Operating MarginRevision to Earnings ForecastPayout ratioShareholder Return PolicyRegional salesOrders received and order backlog

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 increase in revenue was mainly attributable to improved productivity at directly operated branches, steady sales performance, and higher PV sales driven by an improved insurance policy renewal rate resulting from policy maintenance activities. Net loss also improved due to a decrease in extraordinary losses and other factors.

How to read this page

This is not the documentKomori reads the disclosure the company filed and writes this summary. Figures are as stated by the company and are not audited.
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Corrections happenIf the company reissues this disclosure, the page is rebuilt from the corrected version and the revision number moves up.
Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending September 2026 [Japanese GAAP] (Consolidated) | Advance Create Co.,Ltd. (8798) timely disclosure | Komori