Worth reading
57In 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
-19.2
% (year-on-year change in operating income)Wording
Conditional
How definitive the wording is.Results for this period
Interim period (second quarter)1 April 2026 to 30 September 2026ConsolidatedIFRSNet Sales21,321Millions of yenYear on year +4.5%Progress 48.9%
Operating profit1,205Millions of yenYear on year -19.2%Progress 35.1%
Ordinary income1,718Millions of yen (profit before tax for the interim period)Year on year -13.0%
Net income attributable to owners of the parent1,076Millions of yen (profit for the interim period attributable to owners of the parent)Year on year -12.4%
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¥33.15 (basic interim earnings per share)
Financial position at period-end
Total assets51,286Millions of yen
of which net assets 31,653 Millions of yenEquity ratio 60.7%vs. prior year-end -2.7pt
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 and cash equivalents at end of period¥11,553,215 thousand
Segment revenueConsulting and Systems Development Business 11,751 Millions of yen (YoY +5.0%), SES Co-Creation Business 4,574 Millions of yen (YoY -0.7%), BPO and Managed Services Business 5,184 Millions of yen (YoY +7.2%)
Segment profitConsulting and Systems Development Business 1,318 Millions of yen (YoY +44.9%), SES Co-Creation Business 140 Millions of yen (YoY -53.0%), BPO and Managed Services Business 279 Millions of yen (YoY -32.4%)
Outlook and shareholder returns
Full-year earnings forecast
Net Sales43,600 Millions of yen (YoY +3.6%)
Operating profit3,430 Millions of yen (YoY +5.2%)
Ordinary income¥4,290 million (profit before tax) (YoY +3.2%)
Net income¥2,848 million (profit for the year attributable to owners of the parent) (YoY -4.6%)
Revision to Earnings ForecastNo revision
Annual Dividend Forecast¥135.00 (actual for the fiscal year ended March 2026, before the share split) → ¥47.00 (forecast for the fiscal year ending March 2027, after the share split)（+4.4% (adjusted for the share split)）
Factors Behind Changes in Business Performance
Revenue increased because revenue from the consulting and systems development business and the BPO & managed services business exceeded the previous year. Operating profit declined due to higher SG&A expenses arising from the application of AI and research and development for ACT-Horizon, higher outsourcing and personnel expenses, increased labor and outsourcing costs in the SES co-creation business, higher personnel expenses in the BPO & managed services business, and the recording of relocation costs for the Hamamatsu BPO Center.
Disclosure regarding the going concern assumption
None applicable
Change in accounting policy
基準改正に伴う変更 Yesそれ以外の変更 No見積りの変更 No修正再表示 Not disclosed
Changes in the scope of consolidationNew 0 / Excluded 0 / Company name Not disclosed
Material subsequent eventsOn 2 November 2026, the company completed its subscription for the third-party allotment capital increase by Nihon Knowledge Co,Ltd. and its acquisition of shares from existing shareholders, making the company an equity-method affiliate. The company also plans to transfer all shares it holds in Global Security Experts Inc., and expects a gain on the sale of its equity-method investment of ¥17,054,430 thousand and an increase of ¥22,255,139 thousand in profit attributable to owners of the parent.
Orders received and order backlogOrders received 20,688 Millions of yen (YoY -1.7%) / Order backlog 12,912 Millions of yen (YoY -5.3%)
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingYes (for institutional investors and securities analysts)
Issued Shares at Period-End34,845,600
Treasury Shares at Period-End2,386,545
| Item | Details |
|---|---|
| Fiscal Period Classification | Interim period (second quarter) |
| Accounting standards | IFRS |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 1 April 2026 to 30 September 2026 |
| Net Sales | 21,321 Millions of yen (YoY +4.5%) |
| Operating profit | 1,205 Millions of yen (YoY -19.2%) |
| Ordinary income | 1,718 Millions of yen (profit before tax for the interim period) (YoY -13.0%) |
| Profit attributable to owners of the parent | 1,076 Millions of yen (profit for the interim period attributable to owners of the parent) (YoY -12.4%) |
| Net income per share | ¥33.15 (basic interim earnings per share) |
| Equity ratio | End of the current fiscal period 60.7 / End of previous period 63.4 |
| Total assets | 51,286 Millions of yen |
| Net assets | ¥31,653 million (total equity) |
| Cash and cash equivalents at end of period | ¥11,553,215 thousand |
| Full-year earnings forecast | Net Sales 43,600 Millions of yen (YoY +3.6%) / Operating profit 3,430 Millions of yen (YoY +5.2%) / Ordinary income ¥4,290 million (profit before tax) (YoY +3.2%) / Net income ¥2,848 million (profit for the year attributable to owners of the parent) (YoY -4.6%) |
| Revision to Earnings Forecast | No revision |
| Annual Dividend Forecast | ¥135.00 (actual for the fiscal year ended March 2026, before the share split) → ¥47.00 (forecast for the fiscal year ending March 2027, after the share split)（+4.4% (adjusted for the share split)） |
| Segment revenue | Consulting and Systems Development Business 11,751 Millions of yen (YoY +5.0%), SES Co-Creation Business 4,574 Millions of yen (YoY -0.7%), BPO and Managed Services Business 5,184 Millions of yen (YoY +7.2%) |
| Segment profit | Consulting and Systems Development Business 1,318 Millions of yen (YoY +44.9%), SES Co-Creation Business 140 Millions of yen (YoY -53.0%), BPO and Managed Services Business 279 Millions of yen (YoY -32.4%) |
| Orders received and order backlog | Orders received 20,688 Millions of yen (YoY -1.7%) / Order backlog 12,912 Millions of yen (YoY -5.3%) |
| Disclosure regarding the going concern assumption | None applicable |
| Change in accounting policy | Changes due to revisions to standards Yes / Other changes No / Change in accounting estimate No / Restatement Not disclosed |
| Changes in the scope of consolidation | New 0 / Excluded 0 / Company name Not disclosed |
| Material subsequent events | On 2 November 2026, the company completed its subscription for the third-party allotment capital increase by Nihon Knowledge Co,Ltd. and its acquisition of shares from existing shareholders, making the company an equity-method affiliate. The company also plans to transfer all shares it holds in Global Security Experts Inc., and expects a gain on the sale of its equity-method investment of ¥17,054,430 thousand and an increase of ¥22,255,139 thousand in profit attributable to owners of the parent. |
| Availability of Supplementary Financial Results Materials | Yes |
| Availability of Financial Results Briefing | Yes (for institutional investors and securities analysts) |
| Issued Shares at Period-End | 34,845,600 |
| Treasury Shares at Period-End | 2,386,545 |
| Factors Behind Changes in Business Performance | Revenue increased because revenue from the consulting and systems development business and the BPO & managed services business exceeded the previous year. Operating profit declined due to higher SG&A expenses arising from the application of AI and research and development for ACT-Horizon, higher outsourcing and personnel expenses, increased labor and outsourcing costs in the SES co-creation business, higher personnel expenses in the BPO & managed services business, and the recording of relocation costs for the Hamamatsu BPO Center. |
Items this document does not state (10)
Operating MarginCash flows from operating activitiesCash flows from investing activitiesCash flows from financing activitiesPayout ratioShareholder Return PolicyRegional salesDepreciation and amortizationImpairment lossBreakdown of extraordinary income (loss)
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.Revenue from the consulting and systems development business and the BPO & managed services business exceeded the previous year, while SG&A expenses increased 14.7% as a result of active investment in AI applications and research and development for “ACT-Horizon.” In addition, higher outsourcing and personnel expenses, increased labor costs, and the recording of relocation costs for the Hamamatsu BPO Center weighed on profit.
How to read this page
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