Results for this period
Interim period (second quarter)1 October 2025–31 March 2026ConsolidatedJapanese GAAPThe 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.
The timing of project starts was pushed back to the second half of the fiscal year or later due to longer customer-side decision-making and implementation preparation periods for large projects, while the timing of one-to-many service offerings also changed. Revenue from organizational assessment tools increased in other services. The operating loss reflected continued upfront investment accompanying the structural transformation and preparations for large projects.
No applicable matters
| Item | Details |
|---|---|
| Fiscal Period Classification | Interim period (second quarter) |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 1 October 2025–31 March 2026 |
| Net Sales | ¥740 million (YoY -23.3%) |
| Operating profit | ¥-55 million |
| Ordinary income | ¥-54 million |
| Profit attributable to owners of the parent | ¥-356 million |
| Net income per share | (¥89.67) |
| Equity ratio | End of the current fiscal period 91.5 / End of previous period 76.9 |
| Total assets | ¥1,475 million |
| Net assets | ¥1,351 million |
| Cash flows from operating activities | ¥-119,166 thousand |
| Cash flows from investing activities | ¥-42,634 thousand |
| Cash flows from financing activities | ¥616,597 thousand |
| Cash and cash equivalents at end of period | ¥898,835 thousand |
| Full-year earnings forecast | Net Sales ¥1,600 million (YoY -2.0%) / Operating profit ¥20 million (YoY -78.8%) / Ordinary income ¥20 million (YoY -88.8%) / Net income ¥5 million (YoY -95.9%) |
| Revision to Earnings Forecast | Net Sales Not disclosed → ¥1,600 million / Operating profit Not disclosed → ¥20 million / Ordinary income Not disclosed → ¥20 million / Net income Not disclosed → ¥5 million |
| Annual Dividend Forecast | ¥50.00 → ¥17.00（-66.0%） |
| Depreciation and amortization | ¥12,078 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 |
| Material subsequent events | Effective 1 April 2026, the Company conducted a 1-for-3 split of its common shares and, accordingly, amended the total number of authorized shares under its Articles of Incorporation from 5,650,000 to 16,950,000. |
| Availability of Supplementary Financial Results Materials | Yes |
| Availability of Financial Results Briefing | Yes (distribution of an explanatory video for investors) |
| Issued Shares at Period-End | 4,241,700 shares |
| Treasury Shares at Period-End | 123 shares |
| Factors Behind Changes in Business Performance | The timing of project starts was pushed back to the second half of the fiscal year or later due to longer customer-side decision-making and implementation preparation periods for large projects, while the timing of one-to-many service offerings also changed. Revenue from organizational assessment tools increased in other services. The operating loss reflected continued upfront investment accompanying the structural transformation and preparations for large projects. |
Items this document does not state (9)
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 decline in revenue was attributed to longer customer-side decision-making and implementation preparation periods for large projects, which pushed the start of some projects back to the second half of the fiscal year or later, as well as the impact on one-to-many services of changes to the timing of related one-to-one service offerings. The operating loss was attributed to continued upfront investment accompanying the structural transformation and preparations for large projects.