Revenue for the first quarter of the fiscal year ending February 2027 was ¥708 million, up 2.5% year on year, while the operating loss widened to ¥107 million from ¥104 million in the same quarter of the previous year. For the first half of the fiscal year ending February 2027, the focus will be on whether the increase in revenue translated into an improvement in operating income.
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Will first-half revenue exceed the ¥1,584 million recorded in the same period of the previous year?
Will second-quarter revenue exceed ¥876 million, lifting first-half revenue above the previous year's level?
Will second-quarter operating profit exceed ¥47 million, improving first-half operating income beyond the ¥60 million operating loss recorded in the same period of the previous year?
Will the full-year forecasts of ¥3,459 million in revenue and ¥195 million in operating profit be maintained?
First-quarter revenue was ¥708 million, up ¥17 million from ¥691 million in the same quarter of the previous year. However, the operating result deteriorated by ¥3 million, from an operating loss of ¥104 million in the same quarter of the previous year to an operating loss of ¥107 million, while the ordinary loss widened from ¥101 million to ¥104 million and the net loss for the quarter widened from ¥66 million to ¥86 million. Revenue growth alone has not been enough to confirm a recovery in earnings.
In the same period of the previous year, first-half revenue was ¥1,584 million, the operating loss was ¥60 million, the ordinary loss was ¥54 million and the net loss was ¥36 million. Assuming current first-quarter revenue of ¥708 million, a simple calculation shows that second-quarter revenue must exceed ¥876 million for first-half revenue to surpass the ¥1,584 million recorded in the same period of the previous year. Whether the first quarter's revenue growth continues through the first half is the first quantitative inflection point to monitor.
On the earnings side, the company has already recorded a ¥107 million operating loss in the first quarter. Therefore, it must post operating profit of more than ¥47 million in the second quarter for first-half operating income to exceed the ¥60 million operating loss recorded in the same period of the previous year. This is a mechanical benchmark that does not account for seasonality or quarterly expense recognition, but it provides a guide for determining whether the loss narrowed year on year.
The company has not changed its earnings forecasts for the fiscal year ending February 2027, but the first quarter recorded an operating loss against full-year forecasts of ¥3,459 million in revenue and ¥195 million in operating profit. In the first-half results, the focus will be on whether the company can present cumulative revenue and operating income, progress against the full-year forecasts, and the amount of profit required in the second half.
Confirmed
First-half net sales were ¥1,608 million, up 1.5% year on year, while the operating loss narrowed significantly from ¥60 million in the same period of the previous year to ¥14 million. Although the Company has not yet returned to profitability, the core narrative that sales growth translated into an improvement in operating income was confirmed.
¥ million
First-quarter revenue increased, but the operating loss widened, so higher revenue has not translated into improved earnings.
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2026-10-15
2026-10-15
The prior-year comparison for this event
2025-10-10 disclosed · In ¥ millions; each quarter is cumulative from the start of the fiscal year. EPS is in yen.
Latest available: FY2027 Q2
Net salesBusiness scale
1,584JPY m
YoY unavailableOperating profitCore earnings
-60JPY m
YoY unavailableNewest first. The highlighted column is this event’s comparison. YoY uses the same period and accounting basis.
| Metric | FY2027 Q2 | FY2027 Q1 | FY2026 full year | FY2026 Q3 | FY2026 Q2Comparison | FY2026 Q1 | FY2025 full year | FY2025 Q3 |
|---|---|---|---|---|---|---|---|---|
| Net sales | 1,608↗ +1.5% YoY | 708↗ +2.5% YoY | 3,375↘ -2.2% YoY | 2,348↘ -2.4% YoY | 1,584YoY unavailable | 691YoY unavailable | 3,450YoY unavailable | 2,406YoY unavailable |
| Operating profit | -14YoY unavailable | -107YoY unavailable | 112↗ +20.4% YoY | -81YoY unavailable | -60YoY unavailable | -104YoY unavailable | 93YoY unavailable | -91YoY unavailable |
| Ordinary profit | -7YoY unavailable | -104YoY unavailable | 121↗ +13.1% YoY | -74YoY unavailable | -54YoY unavailable | -101YoY unavailable | 107YoY unavailable | -81YoY unavailable |
| Net income | -26YoY unavailable | -86YoY unavailable | 40↘ -29.8% YoY | -63YoY unavailable | -36YoY unavailable | -66YoY unavailable | 57YoY unavailable | -66YoY unavailable |
| Earnings per share | -44.76YoY unavailable | -145.84YoY unavailable | 68.9↘ -29.7% YoY | -107.12YoY unavailable | -61.32YoY unavailable | -112.36YoY unavailable | 98.03YoY unavailable | -112.02YoY unavailable |