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Earnings9236Japan M&A Solution IncorporatedInformation and Communications, Services and Others

Summary of Financial Results for the Third Quarter of the Fiscal Year Ending October 2026 [Japanese GAAP] (Non-consolidated)

Revenue for the nine months increased 52.1% year on year, while operating profit, ordinary profit and quarterly net income all turned profitable from losses in the same period of the previous year. The full-year earnings forecast and dividend forecast remain unchanged.

Worth reading
52Recurring
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
52.1
% (year-on-year change in revenue)
Wording
Conditional
How definitive the wording is.

Results for this period

Third quarter1 November 2025 to 31 July 2026Non-consolidated (standalone)Japanese GAAP
Net Sales687¥ millionYear on year +52.1%Progress 69.4%
Operating profit117¥ millionProgress 65.7%
Ordinary income135¥ millionProgress 68.9%
Net income attributable to owners of the parent107¥ millionProgress 74.8%

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¥72.72
Financial position at period-end
Total assets800¥ million
of which net assets 679 ¥ millionEquity ratio 84.3%vs. prior year-end -0.6pt

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.

Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥990 million (YoY +51.3%)
Operating profit¥178 million
Ordinary income¥196 million
Net income¥143 million
Revision to Earnings ForecastNo
Annual Dividend Forecast¥0 → ¥10
Factors Behind Changes in Business Performance

The company worked to strengthen partnerships, improve the quality of engagements, expand its buyer network and strengthen its matching capabilities, with the aim of increasing the number of deals closed and the average transaction value. The number of M&A advisers was 40, and the number of deals closed was 57.

Disclosure regarding the going concern assumption

No applicable matters ("There are no applicable matters")

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
Material subsequent eventsThe company was sued on 29 July 2026 and received the complaint on 14 August. The claim, including damages, amounts to ¥816,226,440. Under the contract, the company's maximum liability is limited to the ¥23,755,732 in fees received. The impact on results is currently unknown.
Depreciation and amortization¥798 thousand
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingNone; attendees: Not disclosed
Issued Shares at Period-End1,519,300
Treasury Shares at Period-End40,695
Results for this period
ItemDetails
Fiscal Period ClassificationThird quarter
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedNon-consolidated (standalone)
Period Covered1 November 2025 to 31 July 2026
Net Sales¥687 million (YoY +52.1%)
Operating profit¥117 million
Ordinary income¥135 million
Profit attributable to owners of the parent¥107 million
Net income per share¥72.72
Equity ratioEnd of the current fiscal period 84.3 / End of previous period 84.9
Total assets¥800 million
Net assets¥679 million
Full-year earnings forecastNet Sales ¥990 million (YoY +51.3%) / Operating profit ¥178 million / Ordinary income ¥196 million / Net income ¥143 million
Revision to Earnings ForecastNo
Annual Dividend Forecast¥0 → ¥10
Depreciation and amortization¥798 thousand
Disclosure regarding the going concern assumptionNo applicable matters ("There are no applicable matters")
Change in accounting policyChanges due to revisions to standards No / Other changes No / Change in accounting estimate No / Restatement No
Material subsequent eventsThe company was sued on 29 July 2026 and received the complaint on 14 August. The claim, including damages, amounts to ¥816,226,440. Under the contract, the company's maximum liability is limited to the ¥23,755,732 in fees received. The impact on results is currently unknown.
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingNone; attendees: Not disclosed
Issued Shares at Period-End1,519,300
Treasury Shares at Period-End40,695
Factors Behind Changes in Business PerformanceThe company worked to strengthen partnerships, improve the quality of engagements, expand its buyer network and strengthen its matching capabilities, with the aim of increasing the number of deals closed and the average transaction value. The number of M&A advisers was 40, and the number of deals closed was 57.
Items this document does not state (14)
Operating MarginCash flows from operating activitiesCash flows from investing activitiesCash flows from financing activitiesCash and cash equivalents at end of periodPayout ratioShareholder Return PolicySegment revenueSegment profitRegional salesOrders received and order backlogImpairment lossBreakdown of extraordinary income (loss)Changes in the scope of consolidation

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 company worked to strengthen partnerships with financial institutions, accounting firms and various specialists, improve the quality of engagements, expand its buyer network and strengthen its matching capabilities, with the aim of increasing the number of deals closed and the average transaction value. The number of M&A advisers was 40, compared with 34 in the same period of the previous year, and the number of deals closed was 57, compared with 53.

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.
Weight is not a verdictIt measures how much this changes what the company had already told the market. It is not a view on the shares.
Corrections happenIf the company reissues this disclosure, the page is rebuilt from the corrected version and the revision number moves up.
Summary of Financial Results for the Third Quarter of the Fiscal Year Ending October 2026 [Japanese GAAP] (Non-consolidated) | Japan M&A Solution Incorporated (9236) timely disclosure | Komori