Worth reading
61In focus
0–100. This measures how worthwhile something is to read, not how good or bad the company is.Direction
Mixed performance
Direction inferred from the company’s description.Scale
—
Displayed only when the document provides numerical figures.Wording
Conditional
How definitive the wording is.Results for this period
Third quarter1 October 2025 to 30 June 2026ConsolidatedJapanese GAAPNet Sales23,277¥ millionYear on year +4.4%Progress 73.9%
Operating profit2,273¥ millionYear on year -3.0%Progress 84.2%
Ordinary income2,818¥ millionYear on year +18.6%Progress 90.9%
Net income attributable to owners of the parent2,175¥ millionYear on year +5.6%Progress 81.2%
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¥39.20
Financial position at period-end
Total assets33,446¥ million
of which net assets 23,192 ¥ millionEquity ratio 58.6%vs. prior year-end +3.4pt
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.
Segment revenueContent business ¥12,356 million (YoY -4.4%), Healthcare Business ¥5,830 million (YoY +19.3%), School DX business ¥1,773 million (YoY +30.6%), Other Businesses ¥4,545 million (YoY +7.5%)
Segment profitContent business ¥3,362 million (YoY +10.6%), Healthcare Business ¥-566 million, School DX business ¥641 million (YoY +66.9%), Other Businesses ¥826 million (YoY +0.3%)
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥31,500 million (YoY +5.3%)
Operating profit¥2,700 million (YoY -8.4%)
Ordinary income¥3,100 million (YoY +2.4%)
Net income¥2,680 million (YoY -21.3%)
Revision to Earnings ForecastNet Sales Not disclosed → ¥31,500 million / Operating profit Not disclosed → ¥2,700 million / Ordinary income Not disclosed → ¥3,100 million / Net income Not disclosed → ¥2,680 million
Annual Dividend Forecast¥19 → ¥20（+5.3%）
Factors Behind Changes in Business Performance
Net sales increased due to growth in the Healthcare and School DX businesses. Operating profit decreased because selling, general and administrative expenses rose, including higher development costs ahead of the launch of the next-generation cloud-based electronic claims processing system. Ordinary profit increased due to growth in share of profit of investments accounted for using the equity method.
Disclosure regarding the going concern assumption
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
Changes in the scope of consolidationNew 0 companies / Excluded 0 companies / Company name Not disclosed
Material subsequent eventsA refund of consumption taxes and other taxes of ¥524.851 million is expected to be recorded as extraordinary income in the fourth quarter of the fiscal year ending September 2026. In addition, shares of consolidated subsidiary 株式会社イーグル were transferred to 株式会社エムティーアイ・ヘルスケア・ホールディングス on 31 July 2026.
Impairment lossNot applicable (impairment losses on fixed assets by reporting segment)
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of shares in an affiliated company ¥39,103 thousand / Extraordinary loss Loss on sale of fixed assets ¥43 thousand, Loss on Disposal of Fixed Assets ¥254 thousand, Impairment loss on investment securities ¥200,499 thousand
Depreciation and amortization¥991,761 thousand
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingYes (online, for securities analysts and institutional investors)
Issued Shares at Period-End60,435,200 shares
Treasury Shares at Period-End4,895,014 shares
| Item | Details |
|---|---|
| Fiscal Period Classification | Third quarter |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 1 October 2025 to 30 June 2026 |
| Net Sales | ¥23,277 million (YoY +4.4%) |
| Operating profit | ¥2,273 million (YoY -3.0%) |
| Ordinary income | ¥2,818 million (YoY +18.6%) |
| Profit attributable to owners of the parent | ¥2,175 million (YoY +5.6%) |
| Net income per share | ¥39.20 |
| Equity ratio | End of the current fiscal period 58.6% / End of previous period 55.2% |
| Total assets | ¥33,446 million |
| Net assets | ¥23,192 million |
| Full-year earnings forecast | Net Sales ¥31,500 million (YoY +5.3%) / Operating profit ¥2,700 million (YoY -8.4%) / Ordinary income ¥3,100 million (YoY +2.4%) / Net income ¥2,680 million (YoY -21.3%) |
| Revision to Earnings Forecast | Net Sales Not disclosed → ¥31,500 million / Operating profit Not disclosed → ¥2,700 million / Ordinary income Not disclosed → ¥3,100 million / Net income Not disclosed → ¥2,680 million |
| Annual Dividend Forecast | ¥19 → ¥20（+5.3%） |
| Segment revenue | Content business ¥12,356 million (YoY -4.4%), Healthcare Business ¥5,830 million (YoY +19.3%), School DX business ¥1,773 million (YoY +30.6%), Other Businesses ¥4,545 million (YoY +7.5%) |
| Segment profit | Content business ¥3,362 million (YoY +10.6%), Healthcare Business ¥-566 million, School DX business ¥641 million (YoY +66.9%), Other Businesses ¥826 million (YoY +0.3%) |
| Depreciation and amortization | ¥991,761 thousand |
| Impairment loss | Not applicable (impairment losses on fixed assets by reporting segment) |
| Breakdown of extraordinary income (loss) | Extraordinary income Gain on sale of shares in an affiliated company ¥39,103 thousand / Extraordinary loss Loss on sale of fixed assets ¥43 thousand, Loss on Disposal of Fixed Assets ¥254 thousand, Impairment loss on investment securities ¥200,499 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 No |
| Changes in the scope of consolidation | New 0 companies / Excluded 0 companies / Company name Not disclosed |
| Material subsequent events | A refund of consumption taxes and other taxes of ¥524.851 million is expected to be recorded as extraordinary income in the fourth quarter of the fiscal year ending September 2026. In addition, shares of consolidated subsidiary 株式会社イーグル were transferred to 株式会社エムティーアイ・ヘルスケア・ホールディングス on 31 July 2026. |
| Availability of Supplementary Financial Results Materials | Yes |
| Availability of Financial Results Briefing | Yes (online, for securities analysts and institutional investors) |
| Issued Shares at Period-End | 60,435,200 shares |
| Treasury Shares at Period-End | 4,895,014 shares |
| Factors Behind Changes in Business Performance | Net sales increased due to growth in the Healthcare and School DX businesses. Operating profit decreased because selling, general and administrative expenses rose, including higher development costs ahead of the launch of the next-generation cloud-based electronic claims processing system. Ordinary profit increased due to growth in share of profit of investments accounted for using the equity method. |
Items this document does not state (9)
Operating MarginCash flows from operating activitiesCash flows from investing activitiesCash flows from financing activitiesCash and cash equivalents at end of periodPayout 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.Net sales increased due to growth in the Healthcare and School DX businesses. Operating profit decreased because selling, general and administrative expenses increased, including higher development costs ahead of the launch of the next-generation cloud-based electronic claims processing system. Ordinary profit increased as share of profit of investments accounted for using the equity method rose by ¥485 million.
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.