Revised forecast
Fiscal year ending September 2026 · Full yearPrevious forecast published Published on 14 November 2025The 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 Company recorded an ordinary loss of ¥340 million and a quarterly net loss attributable to owners of the parent of ¥768 million in the third quarter. In addition, suspected improper accounting practices were identified at the Company and its wholly owned subsidiary in connection with certain advertising transactions in prior fiscal years and the capitalization of software costs, among other matters, and prior-period financial results were restated following an investigation by a special investigation committee. Part of the investigation costs and the costs required to restate prior-period financial results have been recorded as extraordinary losses, and these are also expected to be recorded for the full year.
Part of the costs of the special investigation committee and the costs required to restate prior-period financial results were recorded as extraordinary losses. The amount was not disclosed.
| Item | Details |
|---|---|
| Net Sales | ¥7,950 millions → ¥7,154 millions（-10.0%） |
| Operating profit | ¥650 millions → ¥423 millions（-34.9%） |
| Ordinary income | ¥550 millions → ¥319 millions（-42.0%） |
| Profit attributable to owners of the parent | ¥450 millions → ¥-391 millions |
| Net income per share | ¥14.09 yen → ¥-5.23 yen |
| Fiscal Period Covered | Fiscal year ending September 2026 |
| Period Covered | Full year |
| Publication date of previous forecast | Published on 14 November 2025 |
| Previous-period results | Fiscal year ended September 2025: Revenue ¥6,921 million, operating loss ¥286 million, ordinary loss ¥568 million, net loss attributable to owners of the parent ¥1,183 million, net loss per share ¥45.98 |
| Reason for the revision | The Company recorded an ordinary loss of ¥340 million and a quarterly net loss attributable to owners of the parent of ¥768 million in the third quarter. In addition, suspected improper accounting practices were identified at the Company and its wholly owned subsidiary in connection with certain advertising transactions in prior fiscal years and the capitalization of software costs, among other matters, and prior-period financial results were restated following an investigation by a special investigation committee. Part of the investigation costs and the costs required to restate prior-period financial results have been recorded as extraordinary losses, and these are also expected to be recorded for the full year. |
| Details and amount of extraordinary loss | Part of the costs of the special investigation committee and the costs required to restate prior-period financial results were recorded as extraordinary losses. The amount was not disclosed. |
| 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.In addition to recording an ordinary loss and a quarterly net loss attributable to owners of the parent in the third quarter, suspected improper accounting practices were identified at the Company and its wholly owned subsidiary in connection with advertising transactions in prior fiscal years and the capitalization of software costs, among other matters. Part of the costs of the special investigation committee and the costs required to restate prior-period financial results have been recorded as extraordinary losses, and these are also expected to be recorded for the full year.