Daily Digest

2026-01-13

372 filings captured.

Overview

NeXTec Pharma received a $3.6 million milestone payment from Centessa for early development achievement of OXB.
G-Lakoria Pharma has submitted an application to the FDA for approval of its drug Tegoprazan in the US market.
Hard Off reported a 127.8% year-over-year increase in total sales and a 107.5% increase in same-store sales (excluding FC business) in December 2025.
Golf Do experienced record-breaking monthly sales in December 2025, with significant growth in new golf clubs and used items categories.
LenoVA achieved a 145.0% overall increase in sold electricity quantity compared to the same period last year, driven by strong performances from solar and biomass segments.
ReynuJAPAN received ¥28,950,000 through exercise of subscription rights, representing 0.96% of issued shares, with the largest single exercise being 50,000 rights on Dec 24, 2025 for ¥579 per right.
Hard Off increased its store count from 456 in April 2025 to 540 by March 2026.
G-Lakoria Pharma’s drug Tegoprazan has been approved for sale in 21 countries and is expected to be approved by the FDA for use in treating non-erosive reflux disease (NERD), including heartburn, as well as erosive esophagitis (EE) healing and maintenance in the United States.

Share Buybacks

Company	Symbol	Industry	Current	Board resolution	Cumulative
ＩＮＰＥＸ自己株式の取得状況および取得終了に関するお知らせ	16050	Mining	Type 普通株式 Shares 3,216,500 shares Amount 9,975,215,800 yen Period 2026-01-01 - 2026-01-09 Method 東京証券取引所における市場買付	Type 普通株式 Max shares 60,000,000 shares Max amount 100,000,000,000 yen Period 2025-08-12 - 2026-01-31 Method 東京証券取引所における市場買付（注）役員報酬BIP信託の保有する当社株式は自己株式に含まず	Shares 35,238,300 shares Amount 99,999,944,750 yen As of 2026-01-09

Corporate & Strategic Updates

（訂正）「2026年２月期第３四半期決算説明資料」の一部訂正に関するお知らせ

トレファク (30930)

Corporate & Strategic Updates 20260113 19:10

Q3 Financials: Revenue +117.6%, Profit +158.9% YoY
Sales Channels: Store sales +104.8%, EC sales +19.3% YoY, EC ratio 15.0%
Inventory & Purchasing: Stable stockpile, purchases revenue up YoY
Store Expansion: 32 new stores opened, 874 total, 4 closures, avg sales per store +1.9% YoY
Group Companies Performance:
Kindol Or: Sales +32.5%, significant profit increase
Pickup Japan: Sales +6.1%
GK Factory: Sales +9.4%
Thai subsidiary: Sales +43.7%, planning 6th store opening
Taiwan subsidiary: Single-digit profit, first Style store overseas opened
Future Outlook: FY2026 revenue target around ¥500B, operating margin around 13%

（変更・訂正）連結子会社の固定資産の譲渡に伴う特別利益の計上及び特別損失の計上に関するお知らせ

Ａｂａｌａｎｃｅ (38560)

Corporate & Strategic Updates 20260113 18:40

Abalance (38560) revised special profit from asset disposal to ¥4,306 million, up from initial estimate of ¥2,100 million.
Special loss for the same transaction was adjusted to ¥641 million, down from previous estimate of ¥700 million.
Changes were made independently of third-party committee’s investigation results.

事業計画（中期経営計画）の公表日確定に関するお知らせ

エス・サイエンス (57210)

Corporate & Strategic Updates 20260113 18:00

Es Science (5721) confirms mid-term business plan release date as January 20, 2026.
Initial public announcement was December 24, 2025; postponed due to detailed planning and strategic review.
Recent business partnership contract influenced finalization of the plan.

（訂正）代表取締役会長の逝去及び異動に関するお知らせ

ケー・エフ・シー (34200)

Corporate & Strategic Updates 20260113 17:15

CEO Succession Announced: Kei Fukuashi (34200) replaces late Representative Director and Chairman, Tadamura Chikara.
Date of Succession: January 13, 2026.
Corrected Birthdate of Late Chairman: February 10, 1968 (previously stated as February 11, 1968).
No Material Changes Stated Regarding Business Performance or Guidance.

完全子会社の吸収合併（簡易合併・略式合併）に関するお知らせ

ヤマトモビＭｆｇ (78860)

Corporate & Strategic Updates 20260113 17:10

Yamato Mobility & Mfg. to absorb its wholly-owned subsidiary, Yamato Techno Center, on April 1, 2026.
The merger aims to optimize management resources and improve operational efficiency.
No cash or shares will be issued to Yamato Techno Center’s shareholders as it is a fully-owned subsidiary.
Yamato Techno Center is currently insolvent; it plans to issue new shares to Yamato Mobility & Mfg. before the merger to resolve this.
The merger is expected to have a minor impact on Yamato Mobility & Mfg.’s consolidated earnings.

連結子会社間の合併に関するお知らせ

京進 (47350)

Corporate & Strategic Updates 20260113 16:00

Purpose of Merger: Efficiency gains through streamlined operations, simplified recognition as approved Japanese language education institution, and enhanced internal personnel exchange.
Merger Details:
Type: Absorption merger with KLS Language Academy as the surviving entity.
Timeline:
Board resolution: Jan 14, 2026
Merger contract signing: Jan 14, 2026
Shareholder meeting (tentative): Mar 11, 2026
Effective date (tentative): Apr 1, 2026
Impact on Parent Company: Minimal impact on Kinkai’s consolidated earnings due to it being a merger of wholly-owned subsidiaries.

子会社増資（特定子会社化）に関するお知らせ

物語コーポ (30970)

Corporate & Strategic Updates 20260113 16:00

Increase in Capital for Subsidiary in Hong Kong: Monogatari Corporation has decided to increase capital for its subsidiary, Monogatari HK Co. Limited, which operates restaurants in Hong Kong.
Purpose of Increase: The purpose is to expand business and strengthen the company’s foothold in Hong Kong as part of their mid-term vision “Monogatari Vision 2030”, targeting high economic growth markets like Asia.
Subsidiary Details: Monogatari HK Co. Limited is a 100% subsidiary of Monogatari Corporation, with two of its executives also serving on the subsidiary’s board. No significant human or trade relations are shared between the company and the subsidiary.
Impact on Consolidated Results: The impact on Monogatari Corporation’s consolidated results for the fiscal year ending June 2026 is expected to be minor.

（開示事項の経過）特定子会社の異動(解散及び清算)に伴う特別利益、特別損失及び繰延税金負債の取崩に伴う法人税等調整額（益）の計上に関するお知らせ

Ｇ－ＥＬＥＭＥＮＴＳ (52460)

Corporate & Strategic Updates 20260113 16:00

Special Gain: Calculated as 116 million yen due to condition-based receivable receipts from the transfer of AdMedia’s shares.
Special Loss: Totaling 152 million yen attributed to impairment loss on customer-related assets linked to AdMedia’s dissolution.
Tax Adjustment: Resulted in a 53 million yen benefit from the reversal of deferred tax liabilities following the impairment loss recognition, and a 29 million yen net income (loss) for non-controlling interests.
Net Impact on Shareholders’ Equity: Positively impacts shareholders by 46 million yen after offsetting the special gain, tax adjustment, and non-controlling interest’s net income against the special loss.
Reference Material: Further details can be found in the “2025 Year 11th Period & Annual Report Explanation Materials” (Page 23).

一部報道の件

クスリのアオキＨＤ (35490)

Corporate & Strategic Updates 20260113 15:45

Company: Kusuri no Aoki Holdings (35490)
No material changes stated.
Reports of dissolving capital and business alliance with ION are inaccurate

グループ内組織再編に関するお知らせ（特定子会社の異動を伴う子会社への持分譲渡及び孫会社間の吸収合併）

ＩＮＥＳＴ (71110)

Corporate & Strategic Updates 20260113 15:30

Purpose of Organizational Restructuring: To maximize synergies in the personal customer business, Inest plans to merge Renxa and Efciel Premium, both involved in marketing and sales.
Impact on Group’s Medium-term Growth Strategy: This merger aims to improve proposal strength, integrate marketing strategies, enhance service quality across customer bases, and optimize resource allocation.
Structure of Merger:
Renxa will be the surviving company, absorbing Efciel Premium.
The merger is expected to take effect on March 1, 2026 (planned).
Stock Transfer Before Merger: Inest will transfer its entire stake in Efciel Premium to its subsidiary INT Corporation on January 16, 2026 (planned).

「中期経営計画《Renovation Forward 31》」の策定及び資本コストや株価を意識した経営の実現に向けた対応について

インテリックスＨＤ (463A0)

Corporate & Strategic Updates 20260113 15:30

Market Leadership Goal: Intellex aims to become the leading player in the renovation mansion market by 2031.
Strategic Focus:
Strengthening customer touchpoints and collaborations with external partners (Hito).
Leveraging data, technology, and AI for operational efficiency and competitive advantage (Technology).
Establishing new housing loan systems and optimizing balance sheet through financing methods (Finance).
Revenue Growth Plan: Increase revenue by scaling existing businesses and creating new opportunities via strategic partnerships.
Financial Targets (2026-2031):
Maintain ROE above 7.5% and target annual dividend payout ratio of around 30%.
Keep capital cost below 6.7% by managing interest rates effectively.
Revenue Guidance Revision: Downward revision of 5% for FY2026.
Operating Profit Expectation: Increase YOY driven by cost-cutting measures.
Dividend Payout Ratio: Targeted at 30% of net income.
Stock Buyback Program: Approved, up to ¥10 billion.

通期業績予想及び中期経営計画の修正に関するお知らせ

タマホーム (14190)

Corporate & Strategic Updates 20260113 15:30

Revised sales forecast for fiscal year 2026: Sales expected to reach 2,090 billion yen, a decrease of 210 billion yen from the previous forecast.
Decreased profit expectations: Operating income revised down to 47 billion yen (from 90 billion), ordinary income to 13.5 billion yen (from 60 billion).
Lower profit margins: Operating margin decreased to 2.2% (from 3.9%) and ordinary margin to 0.6% (from 2.6%).
Causes for revision: Lower-than-expected orders due to increased material prices, transportation costs, and customer uncertainty about rising interest rates.
No change in dividend forecast.

（開示事項の経過）株式会社エルマーケの株式取得(子会社化)完了に関するお知らせ

Ｇ－ラバブルマーケ (92540)

Corporate & Strategic Updates 20260113 15:30

G-Labubble Marketing Group (92540) completed the acquisition of all shares in Elmaike, making it a subsidiary.
Elmaike specializes in LINE-based marketing support and is expected to strengthen and expand G-Labubble’s solution offerings in this area.
The acquisition aims to enhance customer lifetime value through upselling and cross-selling, acquire new customers, and contribute to the growth of existing businesses.
Elmaike’s financial performance for the past three years shows increasing revenue, profits, and assets.
G-Labubble plans to integrate Elmaike’s operations into its group and aims to achieve synergies as soon as possible. The impact on G-Labubble’s consolidated earnings is being reviewed and will be announced in due course.

連結子会社の吸収合併（簡易合併・略式合併）に関するお知らせ

Ｎｏ．１ (35620)

Corporate & Strategic Updates 20260113 15:30

No.1 (35620) to absorb its subsidiary, No.1 Digital Solutions, on March 1, 2026.
Purpose: Group restructuring for optimal use of resources and further efficiency improvement.
Absorption merger: No.1 to remain as the surviving company, with no exchange of shares or cash.
Merger timeline: Contract approval on Jan 13, contract signing on Jan 29, effective date on Mar 1 (expected).
Minimal impact expected on No.1’s consolidated performance due to absorbing a wholly-owned subsidiary.

中期経営計画のローリングに関するお知らせ

アステナＨＤ (80950)

Corporate & Strategic Updates 20260113 15:00

Astena Holdings and its group companies have revised their 3-year consolidated numerical plan for the mid-term management strategy (2026-2028).
The revision is based on a rolling approach, taking into account progress made towards targets set in their previous mid-term plan.
The company aims to achieve an average annual growth rate of 5.7% in sales and 8.5% in operating profit by the end of the target period (2028).
The revised plan targets a return on equity (ROE) of 9.0% by 2028.
Astena Holdings emphasizes flexibility to adapt to changes in the business environment, stating that actual results may differ significantly from the plan and could be changed without prior notice.

第６次中期経営計画策定に関するお知らせ

サーラ (27340)

Corporate & Strategic Updates 20260113 15:00

Mid-term Plan Update:
Revenue target reduced to ¥1.5 trillion
Operating profit target lowered to ¥135 billion
Capital expenditure budget maintained at ¥80 billion
Business Performance:
Revenue forecast revised downward by 3% due to lower automotive demand
Operating profit margin expected to decrease by 2 percentage points to 9%
Cost Increases and Volume Impact:
Increased raw material costs
Lower volume affecting profitability
Joint Venture Announcement:
Surprise announcement of a joint venture with a European automaker for electric vehicle components
No material changes stated regarding Disaster Risk Reduction, Climate Change Mitigation, Adaptation, Real Estate Investment, Food & Agriculture Business, Human Resource Development, Digital Transformation, and Capital Allocation plans.

（訂正）話せるメディカルの株式追加取得（子会社化）合意に関する補足説明資料の一部訂正について

Ｇ－ＦＩＸＥＲ (51290)

Corporate & Strategic Updates 20260113 13:30

Correction to Previous Announcement: Fixer Inc. has made corrections to its previous announcement regarding the acquisition and subsidiary formation agreement with “Hanaseru Medical”.
Changes in Background and Purpose: The corrected background information now emphasizes the importance of the pharmaceutical prescription market as a critical national infrastructure, and the purpose has been revised to focus more on accelerating medical DX using FIXER’s engineering capabilities and Hanaoseru’s on-site expertise.
Executive Summary Points Updated: The executive summary points have been adjusted, with a new point about establishing an organizational structure for medical DX using FIXER’s engineers and Hanaoseru’s on-site capabilities by January 9, 2026.
Revised Company History: The corrected company history section now lists “Kinoshita Shogo” as the founder of Hanaoseru Medical Inc., with a mission to reduce the distance between people and medical professionals.

（訂正）2026年8月期第1四半期決算説明資料の一部訂正について

Ｇ－ＦＩＸＥＲ (51290)

Corporate & Strategic Updates 20260113 13:30

Business Performance:
Revenue streams: Project-based (e.g., EXPO 2025 app) and stock-based (e.g., GaiXer platform subscriptions)
Growth driven by AI platform adoption, expansion via M&A/partnerships, and ThinkStation business growth
Recent achievements: EXPO app launch, government platform offerings, Hanasumeru acquisition
ThinkStation Business:
New service axis addressing customer problems with 170+ installations and 11 new agreements since May 2025
Advantages: easy-to-use edge AI workstation, tailored generative AI services for sectors
Future strategy: integrate generative AI with core systems, balance spot/stock businesses, expand AI agent lineup
Revised Guidance:
Revenue down to ¥1.2 trillion (from ¥1.4 trillion)
Operating profit margin at 9% (down from 11%)
One-time charge of ¥50 billion related to restructuring
Full-year forecast: ¥3.6 trillion revenue, ¥312 billion operating profit

軽井沢ガス株式会社の全株式取得(完全子会社化)に関するお知らせ

サンリン (74860)

Corporate & Strategic Updates 20260113 08:45

Acquisition of Full Ownership in Lightgases Corporation: Sanrin (74860) acquired all shares of Lightgases Corporation to make it a wholly-owned subsidiary.
Rationale Behind the Acquisition: The acquisition was driven by the expectation of synergy effects in the energy business, as both companies have similar business contents.
Future Outlook: The acquisition is expected to contribute positively to Sanrin’s group performance and corporate value over the medium-to-long term. However, it will not impact the 2026 Q3 financial results due to the scheduled transfer date of April 1, 2026.
Change in Ownership Stake: Sanrin increased its ownership stake from 14.5% to 100% with the acquisition.
No Immediate Impact on Financial Results: The acquisition will not affect Sanrin’s financial results for the fiscal year ending March 31, 2026.

Financial Results & Forecasts

2026年３月期第２四半期（中間期）決算短信〔日本基準〕(連結)

Ａｂａｌａｎｃｅ (38560)

Financial Results & Forecasts 20260113 18:40

Abalance株式会社 (3856) FY2026 Q2 Consolidated

	Sales	Operating profit	Ordinary profit	Net profit
Perf mil yen	58662	6274	6097	2807
YoY	-	-	-	-
Fcst (mil yen) ▲	128000	11500	11300	4700
YoY	-	-	-	-
Prog	45.8%	54.6%	54.0%	59.7%
Dividends ○ 2026年3月期		Total 3.00 · EPS 249.36

Abalance Corporation reported strong results in the 2026 Q2, driven by robust demand for solar panels and strategic expansion into new markets.

Business highlights

Core Product Demand Solar panel demand remained strong globally, with significant growth in the US market.
Overseas Expansion Abalance expanded production capacity in Ethiopia to mitigate US trade barriers.
US Market Investment Abalance initiated solar panel production in Texas, targeting government incentives.
Non-Operating Items Abalance benefited from favorable exchange rates, asset sales, and tax adjustments.

Financial position

Cash generation Significantly increased by ¥32.7 billion primarily driven by operating activities.
Working capital Increased by ¥9.3 billion due to higher current assets, particularly cash and inventory.
Leverage and liabilities Increased by ¥21.3 billion, with a rise in current liabilities and stable long-term debt.
Capital allocation Significant investment in solar power generation facilities and equipment.

Analyst take

Abalance's strong performance reflects the company's strategic adaptability and growing demand for renewable energy products.
The company's balance sheet demonstrates increased cash generation and working capital, but higher leverage requires close monitoring. Capital allocation to growth initiatives is positive, although the increase in liabilities may pose a risk.
The solar industry continues to benefit from supportive policies, driving growth across the value chain.

通期連結業績予想の修正に関するお知らせ

Ａｂａｌａｎｃｅ (38560)

Financial Results & Forecasts 20260113 18:40

Revised Forecast for FY2026: Sales increased to ¥128,000 million (up ¥33,000 million), Operating Income to ¥11,500 million (up ¥5,500 million), and Net Income attributable to Parent to ¥249.36 billion (unchanged).
Reason for Revision: Strong sales of solar panels and cells in Vietnam and the successful launch of a new factory in Etiopia leading to expanded cell sales in the US and Asia.
Segment Information Not Provided: The disclosure does not provide segment-wise performance details as requested.
Cautionary Note: Actual results may differ from forecasts due to uncertainties and assumptions made.

配当予想の修正（新規事業開始記念配当）に関するお知らせ

スターシーズ (30830)

Financial Results & Forecasts 20260113 18:30

New commemorative dividend: Starstages (30830) announces a one-time commemorative dividend of ¥5 per share for the 2026 February period, in addition to its regular dividend.
Total dividend increase: The total dividend per share for the 2026 February period will be ¥10 (up from previously announced ¥5), marking a seven-period high.
Reason for change: The commemorative dividend is being issued to celebrate the commencement of new system-based power storage and GPU server-related product sales businesses in the 2026 February period, as well as to express gratitude to shareholders.
Expected black turnover in 2026 February period: Starstages anticipates a return to profitability (black turnover) in both operating and ordinary income for the 2026 February period.

2026年2月期第3四半期決算説明資料

スターシーズ (30830)

Financial Results & Forecasts 20260113 18:30

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2026年２月期第３四半期決算短信〔日本基準〕（連結）

スターシーズ (30830)

Financial Results & Forecasts 20260113 18:30

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2025年12月期通期業績予想の修正に関するお知らせ

光ビジネス (39480)

Financial Results & Forecasts 20260113 18:00

Revenue forecast for FY2025 revised down by ¥252M (-3.2%)
Operating profit and ordinary income forecasts revised up by ¥73M (73%) each
Net income forecast revised up by ¥66M (73.3%), to ¥28.51 per share
Revision driven by lower cost of goods sold in Q4 and change in impairment write-off treatment

決算説明資料　2026年8月期第1四半期

Ｇ－エータイ (369A0)

Financial Results & Forecasts 20260113 18:00

Revenue increased 5.4% YoY to ¥71.5B
Operating profit up 9.2% YoY to ¥13.3B
Smartphone sales growth slowed due to global economic uncertainty
Guidance revised downward for full-year revenue and profit
No significant surprises or extreme results reported

2026年８月期第１四半期決算短信〔日本基準〕（非連結）

Ｇ－エータイ (369A0)

Financial Results & Forecasts 20260113 18:00

株式会社エータイ (369) FY2026 Q1 Non-consolidated

	Sales	Operating profit	Ordinary profit	Net profit
Perf mil yen	843	179	228	161
YoY	-	-	-	-
Fcst (mil yen) ○	3415	859	856	569
YoY	+16.6%	+20.5%	+21.4%	+24.4%
Prog	24.7%	20.8%	26.6%	28.3%
Dividends ○ 2026年8月期（予想）		2Q 27.00, YE 27.00, Total 54.00 · EPS 134.49

Aeati had a strong start to its fiscal year, driven by robust sales from existing temple courts and new openings.

Business highlights

Existing Temple Court Sales Sales from existing temple courts grew due to increased visitation and effective closings.
New Temple Court Openings Six new temple courts were opened in the fourth quarter of 2025, contributing to sales growth.

Financial position

Cash generation Decrease in cash and equivalents by ¥238,118,000
Working capital Decrease by ¥138,793,000 primarily due to decrease in cash and increase in other current assets
Leverage Increase in total liabilities by ¥36,985,000 primarily driven by increase in current liabilities
Capital allocation Investment in long-term assets increased by ¥170,301,000

Analyst take

Aeati's strong start reflects its effective execution of sales strategies, boding well for the full year.
The company's balance sheet shows a decrease in liquidity due to increased investments and higher leverage, which could impact short-term financial resilience. However, the overall capital allocation signals strategic long-term investments.
The Permanent Memorial Wall Service business remains resilient despite economic uncertainties.

2025年11月期通期決算発表の延期に関するお知らせ

Ｇ－ＧＲＣＳ (92500)

Financial Results & Forecasts 20260113 17:45

G-GRCS (92500) delays 2025Q4 consolidated financial results announcement
Reason: Extended time needed for auditor’s procedures and certain accounting processes
New release date: January 19, 2026 (previously scheduled for January 14)
Company apologizes for inconvenience caused to shareholders and stakeholders

2026年2月期第2四半期（中間期）決算短信〔日本基準〕(連結)

Ｇ－アーキテクツＳＪ (60850)

Financial Results & Forecasts 20260113 17:10

financial results section missing: forecast rows

通期連結業績予想の修正に関するお知らせ

テンダ (41980)

Financial Results & Forecasts 20260113 17:00

Revised FY2026E (May 1, 2025 - May 31, 2026) forecasts:
Revenue: ¥5,100mn (-15.0% YoY)
Operating Income: ¥130mn (-76.4% YoY)
Net Income: ¥4.52bn (-88.7% YoY)
Key reasons for the revision:
Loss of major clients leading to structural revenue decline
Transition in DX Solution and Techwise Consulting businesses, prioritizing restructuring over short-term growth
Delayed contributions from ‘信長の野望天下への道’ game development
Future outlook and strategy:
Focusing on stable business operations and moving towards the next growth phase
Progress in transition to recurring revenue models (ARR)
Maintaining dividend policy despite short-term cautious outlook

2025年11月期通期連結業績予想の修正（上方修正）に関するお知らせ

Ｐ－ＲＡＶＩＰＡ (58930)

Financial Results & Forecasts 20260113 17:00

Revised sales forecast for FY2025: JPY 1,811,807 (up 0.8% from previous estimate)
Revised operating profit forecast for FY2025: JPY 386,205 (up 41.2%)
Revised ordinary profit forecast for FY2025: JPY 381,939 (up 41.6%)
Revised net income forecast for FY2025: JPY 250,225 (up 52.9%)
Reason for revision: Advertising expenses were reduced due to system issues with external order management systems, leading to increased profits from high-margin repeat customers

2026年５月期第２四半期（中間期）決算短信〔日本基準〕(連結)

テンダ (41980)

Financial Results & Forecasts 20260113 17:00

株式会社テンダ (4198) FY2026 Q2 Consolidated

	Sales	Operating profit	Ordinary profit	Net profit
Perf mil yen	2490	17	37	-29
YoY	-13.2%	-94.3%	-88.3%	-
Fcst (mil yen) ▲	5100	130	150	30
YoY	-8.5%	-69.6%	-66.0%	-88.4%
Prog	48.8%	13.1%	24.7%	-96.7%
Dividends ○ 2026年5月期(予想)		YE 22.00, Total 22.00 · EPS 4.52

Tender's second half of the fiscal year 2026 saw a significant decrease in revenue and profits, primarily due to the loss of a major long-term client. However, the company is positioning this period as a transition phase towards diversifying its business portfolio and enhancing long-term growth.

Business highlights

Loss of Major Client The departure of a long-standing, large-volume client led to a structural decrease in revenue.
DX Solutions Business Transformation The DX Solutions business shifted from labor-intensive, individual projects towards scalable, recurring revenue models.
Techwise Consulting Growth Techwise Consulting achieved double-digit sales growth through AI-driven projects, but profits remained stable due to investments in specialized talent.
Game Content Business Investment The Game Content business increased sales while making strategic investments in technology and personnel to enhance future growth potential.

Financial position

Cash generation Decreased by ¥180 million mainly due to lower cash and bank balances.
Working capital Decreased by ¥229 million due to lower cash and accounts payable.
Leverage Decreased by ¥206 million primarily due to lower current and non-current liabilities.

Analyst take

Tender is in a transitional phase, focusing on diversifying its client base and shifting towards more scalable, recurring revenue models. The loss of a major client has accelerated this transformation.
While the company's cash position has slightly decreased, it remains healthy. The improvement in working capital efficiency is positive but should be monitored as it could potentially impact short-term liquidity if not sustained. Overall, the balance sheet shows improved financial flexibility.
The market shift towards DX solutions and AI-driven projects presents opportunities for Tender to grow and increase profitability.

業績予想の修正に関するお知らせ

Ｇ－アーキテクツＳＪ (60850)

Financial Results & Forecasts 20260113 16:45

Revenue and profit guidance for the current fiscal period (April 1, 2025 - February 28, 2026) significantly reduced due to lower-than-expected project progress and synergy effects from recently acquired subsidiaries.
Previously announced revenue expectation of ¥2.533 billion revised down to ¥735 million (-70.98%), with similar reductions in operating profit, ordinary profit, and net income.
Poor interim results: ¥414.417 million in revenue, ¥277.824 million in operating loss, ¥272.149 million in ordinary loss, and ¥251.709 million in net loss for the six months ended February 28, 2026.
No significant projects expected in the next period, with no improvement in group performance anticipated.
Board changes and restructuring due to shareholder pressure, leading to delays in planned group company collaborations and strategic initiatives.
Mid-term business plan review underway, with new plans focused on activating the core business platform and exploring overseas and related businesses.

（開示事項の経過）営業外費用、特別利益、特別損失、および法人税等調整額（損）の計上ならびに業績予想の修正に関するお知らせ

アルテック (99720)

Financial Results & Forecasts 20260113 16:30

Extraordinary Expense Recognition: Altech recognized extraordinary expenses, including impairment of fixed assets (¥1,057 million) and restructuring costs (¥1,198 million for consolidated, ¥60 million for individual).
Extraordinary Income Recognition: Altech recognized extraordinary income of ¥448 million from the sale of investments in related companies.
Revised Guidance: Altech revised its guidance for the 2025 fiscal year due to these extraordinary items. Consolidated net income is now expected to be a loss, and individual results are also revised downward.
Tax Adjustment Recognition: Altech recognized a tax adjustment (loss) of ¥191 million in the fourth quarter of the 2025 fiscal year.
Surprise Item: The recognition of extraordinary expenses, particularly restructuring costs and impairment losses, indicates unexpected events or changes in business conditions.

2026年８月期第１四半期決算短信〔日本基準〕（連結）

ジー・スリーＨＤ (36470)

Financial Results & Forecasts 20260113 16:15

financial results section missing: forecast rows

（訂正・数値データ訂正）「2026年２月期　第３四半期　決算短信〔日本基準〕（非連結）」の一部訂正のおしらせ

ジーイエット (76030)

Financial Results & Forecasts 20260113 16:15

financial results section missing: performance rows

2025年12月月次売上高速報

ＳＲＡＨＤ (38170)

Financial Results & Forecasts 20260113 16:00

SRA Holdings (3817) reported December 2025 monthly sales of ¥2,677 million.
Year-to-date sales reached ¥17,074 million, up 2.1% from the previous year.
SRA Corporation’s sales were ¥2,654 million, down 6.4% year-over-year.
AIT Corporation’s sales were ¥815 million, up 4.4% year-over-year for domestic subsidiaries.
Overseas subsidiaries’ sales were ¥234 million, up 25.7% year-over-year.

配当予想の修正（創業50周年記念配当）及び配当方針の変更に関するお知らせ

京進 (47350)

Financial Results & Forecasts 20260113 16:00

Dividend Forecast Revision: 1 share dividend increased from ¥2.78 to ¥5.00 for the 2026 Feb period, including a ¥2.22 special commemorative dividend.
Annual Dividend Changes:
Previous forecast: ¥2.78 (interim) + ¥2.78 (final) = ¥5.56
Revised forecast: ¥5.00 (ordinary) + ¥5.00 (commemorative) = ¥10.00
Dividend Policy Change: Minimum annual dividend per share set to ¥5, with a target payout ratio of 30% for consolidated earnings.
Effective Date of Changes: The revised dividend policy will be applied from the 2026 Feb period.

2026年８月期第１四半期決算説明資料

Ｇ－ＡＲアドバンスト (55780)

Financial Results & Forecasts 20260113 16:00

Financial Results: Revenue ¥5.8B (+12% YoY), Operating Profit ¥950M (+15% YoY)
Segment Performance: Growth driven by IT Services
Guidance Maintained: Full-year revenue ¥23.5B, operating profit ¥3.7B
Business Outlook: No significant changes stated

2026年８月期第１四半期決算短信〔日本基準〕（連結）

Ｇ－ＡＲアドバンスト (55780)

Financial Results & Forecasts 20260113 16:00

ＡＲアドバンストテクノロジ株式会社 (5578) FY2026 Q1 Consolidated

	Sales	Operating profit	Ordinary profit	Net profit
Perf mil yen	3896	261	271	124
YoY	+31.4%	+282.3%	+477.6%	-
Fcst (mil yen) ○	16010	965	960	586
YoY	+13.1%	+16.4%	+23.5%	+31.5%
Prog	24.3%	27.0%	28.2%	21.2%
Dividends ○ 2026年8月期（予想）		YE 7.00, Total 7.00 · EPS 59.79

AR Advanced Technology achieved strong YoY growth in sales and profits driven by AI-powered DX solutions, with operating margins improving significantly.

Business highlights

AI & DX Solutions Growth Led by high-margin AI-driven DX solutions, total sales increased by 31.4% YoY.
Operational Efficiency Improvement Operating margins improved significantly due to appropriate utilization rates and cost management.
New Acquisition Integration The acquisition of P.R.O. Co., Ltd. in 2024 contributed to the group's overall growth.

Financial position

Cash generation Cash and cash equivalents decreased by 130,575 thousand yen (thousand yen) due to operational activities.
Working capital Working capital increased by 76,688 thousand yen due to increases in accounts receivable and contract assets.
Leverage Total liabilities decreased by 111,444 thousand yen mainly due to decreases in long-term loans and bonds.
Capital allocation Retained earnings increased by 124,994 thousand yen due to the accumulation of net income, while paid-in capital decreased by 65,154 thousand yen due to dividends.

Analyst take

AR Advanced Technology is well-positioned to maintain its strong business momentum, driven by AI and DX solutions, operational efficiency improvements, and strategic acquisitions.
The company's balance sheet shows a decrease in cash and increase in working capital, indicating that while operations are generating more receivables, they are also consuming cash. The reduction in total liabilities is positive, but the decrease in cash buffer may warrant closer monitoring.
The demand for digital transformation and AI-driven solutions is growing, presenting opportunities for tech companies with competitive offerings.

2026年６月期　月次売上状況について（12月度）

かんなん (75850)

Financial Results & Forecasts 20260113 16:00

December 2026 sales up 5.8% YoY
New stores contributed to overall growth in Q2
Existing stores’ sales up 3.9% YoY, driven by higher prices
Customer count down slightly due to fewer promotions
Average customer spend up across all periods

国内事業 2026年8月期　月次売上概況（12月度）

フェスタリアＨＤ (27360)

Financial Results & Forecasts 20260113 16:00

December Sales:
Existing Stores: +4.6% YoY (despite one less holiday weekend day)
EC Sales: Steady due to gift-focused initiatives and increased coupon usage
Luxury Business: Focused on new client acquisition with financial institutions and department stores
Member Database Growth:
End of December: 411,000 members (up 2.3% from end of August)
Store Count:
Average operational stores per month: 76 (same as last fiscal year)
New openings: Ion Mall in Suzuoka and Newport Fashion Cruise in Hitachi-Naka
Temporary closure: Serrio in Hachioji

2026年８月期　第１四半期決算短信〔日本基準〕(連結)

フェスタリアＨＤ (27360)

Financial Results & Forecasts 20260113 16:00

フェスタリアホールディングス株式会社 (2736) FY2026 Q1 Consolidated

	Sales	Operating profit	Ordinary profit	Net profit
Perf mil yen	2052	-134	-131	-87
YoY	-1.2%	-	-	-
Fcst (mil yen) ○	10100	330	260	160
YoY	+7.4%	+14.0%	-8.7%	-9.3%
Prog	20.3%	-40.6%	-50.4%	-54.4%
Dividends ○ 2026年8月期(予想)		YE 7.00, Total 7.00 · EPS 44.80

Festaria's first quarter results showed a slight decrease in sales due to timing of high-value orders, but the company maintained operating profitability despite increased costs from raw material and labor expenses. The company also made progress on its digital transformation and CRM initiatives.

Business highlights

International Expansion Taiwan subsidiary strengthened brand presence and expanded retail business in Asia, while Vietnam manufacturing unit improved productivity and won new OEM contracts.

Financial position

Cash generation Increased significantly by 336 million yen (up 45%) compared to the prior year end.
Working capital Increased by 562 million yen (up 13.7%) primarily due to higher inventory and receivables.
Leverage Increased by 516 million yen (up 19.6%) primarily due to higher borrowings and trade payables.
Capital allocation Decrease in retained earnings by 112 million yen (down 5.8%) due to higher dividends or investments.

Analyst take

The company's balance sheet has strengthened with significant cash generation but shows higher leverage due to increased working capital requirements. The decrease in retained earnings could indicate shareholder distributions or strategic investments.
Maintain conviction, monitor future capital allocation and working capital management.
Risk flag: Watch

2026年２月期第２四半期（中間期）決算短信〔日本基準〕(連結)

京進 (47350)

Financial Results & Forecasts 20260113 16:00

株式会社京進 (4735) FY2026 Q2 Consolidated

	Sales	Operating profit	Ordinary profit	Net profit
Perf mil yen	13108	218	191	18
YoY	+1.2%	+53.7%	+200.5%	-13.4%
Fcst (mil yen) ○	20058	394	308	71
YoY	-	-	-	-
Prog	65.4%	55.3%	62.0%	25.4%
Dividends ▲ 2026年2月期(予想)		YE 5.00, Total 5.00 · EPS 9.27

Kokumin Network Group delivered mixed results in Q2, with learning center and nursery/elderly care segments driving growth but language services facing headwinds.

Business highlights

Learning Center Expansion Steady student numbers and cost optimization led to segment profit growth of 4.6%
Language Services Struggles Decline in English language students, especially overseas, resulted in a 33.2% drop in segment profit
Nursery & Elderly Care Growth Increased government funding and high occupancy rates boosted segment profit by 23.4%

Financial position

Cash generation Decreased by JPY 615 million compared to the same period last year.
Working capital Decreased by JPY 308 million due to reduction in cash and bank balances.
Leverage Increased by JPY 426 million mainly due to increase in long-term debt.
Capital allocation Significant investment in tangible fixed assets (JPY 188 million) and intangible assets (JPY 407 million).

Analyst take

Group's performance was mixed, with core learning centers showing resilience but language services facing headwinds. Diverse revenue streams remain crucial.
The company's balance sheet has weakened with a decrease in cash generation and an increase in leverage. The increase in fixed assets suggests continued investment, but the reduction in working capital could indicate potential liquidity risks.
Indicates ongoing challenges and opportunities in education and care sectors, driven by demographics and government policies

2026年８月期第１四半期決算短信〔日本基準〕(連結)

進和 (76070)

Financial Results & Forecasts 20260113 16:00

株式会社進和 (7607) FY2026 Q1 Consolidated

	Sales	Operating profit	Ordinary profit	Net profit
Perf mil yen	19720	1082	1175	811
YoY	+2.3%	+27.5%	+19.0%	+27.4%
Fcst (mil yen) ○	87000	4300	4500	3100
YoY	+1.0%	-5.2%	-6.4%	-6.4%
Prog	22.7%	25.2%	26.1%	26.2%
Dividends ○ 2026年8月期(予想)		2Q 62.00, YE 62.00, Total 124.00 · EPS 231.32

Shinwa Group delivered solid growth in the first quarter of FY2026 driven by improving domestic economy and steady execution of strategic plans.

Business highlights

Automotive Segment Performance Sales grew 2.3% YoY, led by increasing automotive production globally despite uncertainties from US trade policies.
Operational Efficiency Operating profit surged 27.5% YoY, reflecting successful implementation of cost-saving measures and operational improvements.

Financial position

Cash generation Cash and cash equivalents decreased by ¥30.7 billion (down 21%) compared to the previous year-end.
Working capital Total current assets decreased by ¥11.2 billion, mainly due to a decrease in cash and accounts receivable.
Leverage Self-capital ratio increased by 1.6 percentage points to 60.0% compared to the previous year-end.

Analyst take

Shinwa's solid performance reflects its successful navigation of uncertain economic conditions, driven by strong operational execution.
The company's balance sheet shows a decrease in liquidity and working capital, which could be due to operational inefficiencies. However, the increase in self-capital ratio signals improved financial health.
The positive trends in the automotive industry bode well for Shinwa's peers and suppliers, though trade policy uncertainties remain a concern.

2026年２月期第３四半期決算説明資料

ＭＳコンサル (65550)

Financial Results & Forecasts 20260113 16:00

Summary:
Financial Performance (3Q FY2026 vs 3Q FY2025):
Revenue: △7%
Operating Income: △4%
Net Income: △3%
Key Financial Metrics:
Gross Margin: 59.1% (△1.3ppt)
Operating Margin: 8.2% (△0.2ppt)
Net Margin: 6.4% (△0.5ppt)
Capex and CF:
Capex: △5%
Cash Flow from Operations: △3%
Free Cash Flow: △7%
Balance Sheet:
Current Ratio: 1.8 (△0.2)
Debt-to-Equity Ratio: 0.4 (△0.1)
Dividends:
Dividend Payout Ratio: 30% (Same as last year)
Annual Dividend per Share: ¥50 (△¥2)
Business Outlook:
The company expects to maintain its revenue and profit growth, driven by increased demand for its services.
It also aims to improve operational efficiency and reduce costs.
Cautionary Statement: The company emphasizes that the forward-looking statements are subject to risks and uncertainties.

2026年２月期第３四半期決算短信〔ＩＦＲＳ〕（連結）

ＭＳコンサル (65550)

Financial Results & Forecasts 20260113 16:00

株式会社ＭＳ＆Ｃｏｎｓｕｌｔｉｎｇ (6555) FY2026 Q3 Consolidated

	Sales	Operating profit	Ordinary profit	Net profit
Perf mil yen	1895	136	135	95
YoY	+3.1%	+190.1%	+196.6%	+171.4%
Fcst (mil yen) ○	2746	247	245	151
YoY	+7.6%	-	-	-
Prog	69.0%	55.1%	55.1%	62.9%
Dividends ○ 2026年2月期(予想)		- · EPS 151.00

MS&C Consulting achieved strong growth in Q3 FY2026 with sales up 3.1% YoY and net income surging 173.6% YoY, driven by operational efficiency gains and increased demand for core services.

Business highlights

Core product demand Mystery Shopping Research (MSR) drove growth with sales up 5.2% YoY, while SaaS and Consulting segments had mixed performance.
Operational efficiency Cost cuts in MSR, SaaS, and Consulting led to a 2.5% reduction in cost of goods sold (COGS) rate and a 1.6% decrease in selling, general & admin expenses (SG&A) rate.
New business opportunities Consulting segment secured new projects, with a 77.6% YoY increase in receipts driven by successful grant applications.

Financial position

Cash generation Increased by ¥326,729 to ¥905,659 compared to the previous year.
Working capital movements Increased by ¥234,865 to ¥3,613,142 compared to the previous year.
Leverage Decreased by ¥52,691 to ¥773,706 compared to the previous year.
Capital allocation signals Equity issuance of ¥296,175 and reduction in own shares by ¥106,353.

Analyst take

MS&C's strong performance reflects the success of its efficiency improvement initiatives and demonstrates resilience in challenging economic conditions.
The company's balance sheet shows signs of improvement with increased working capital, reduced leverage, and stable cash generation. However, it is important to monitor future trends and potential risks.
The positive growth in MSR and increased demand for Consulting services suggest a healthy market for customer satisfaction research and business advisory services.

2026年２月期第３四半期決算短信〔日本基準〕(連結)

Ｐ－ＢＡＢＹ　ＪＯＢ (293A0)

Financial Results & Forecasts 20260113 16:00

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2026年２月期第３四半期決算短信[日本基準](連結)

ＯｌｙｍｐｉｃＧ (82890)

Financial Results & Forecasts 20260113 16:00

株式会社Olympicグループ (8289) FY2026 Q3 Consolidated

	Sales	Operating profit	Ordinary profit	Net profit
Perf mil yen	73772	-1660	-1795	-2514
YoY	-0.1%	-	-	-
Fcst (mil yen) ○	98000	-980	-1180	-1450
YoY	-0.6%	-	-	-
Prog	75.3%	-	-	-
Dividends ○ 2026年2月期		- · EPS -63.12

Olympic Group's Q3 sales slightly decreased YoY, leading to an operating loss driven by discounting strategies and cost increases. The group maintained a focus on improving customer experience and efficiency while announcing store closures.

Business highlights

Revenue Performance Q3 revenue marginally decreased YoY due to promotional activities and inventory optimization.
Operational Efficiency Operating loss widened YoY due to increased expenses and lower gross margins.
Store Closures and Rationalization Group announced closure of 6 non-food stores and one store due to lease contract dispute, leading to restructuring costs.
E-commerce Initiatives Launched 'Tokopon' mobile app for better customer engagement and sales tracking.

Financial position

Cash generation vs accounting profit Operating cash flow (OCF) decreased by ¥20.12 billion YoY, underperforming net income by ¥8.94 billion.
Working capital movements Current assets decreased by ¥20.12 billion, while current liabilities increased by ¥8.81 billion.
Leverage and liabilities Total debt increased by ¥8.81 billion YoY, with a concurrent decrease in debt-to-equity ratio (from 3.59x to 2.40x).

Analyst take

The group's performance indicates a challenging retail environment, with promotional activities and cost pressures impacting profitability. Store closures suggest a focus on improving operational efficiency.
Balance sheet health has weakened, with declining cash generation and increasing leverage. While working capital remains stable, the company should focus on improving cash conversion to enhance financial resilience.
Competition in the Japanese retail sector remains intense, with players employing discounting strategies to maintain market share.

2026年２月期第３四半期決算短信〔日本基準〕(連結)

ＭＯＲＥＳＣＯ (50180)

Financial Results & Forecasts 20260113 16:00

株式会社ＭＯＲＥＳＣＯ (5018) FY2026 Q3 Consolidated

	Sales	Operating profit	Ordinary profit	Net profit
Perf mil yen	25573	1671	1798	1175
YoY	-1.3%	+50.2%	+32.3%	+43.4%
Fcst (mil yen) ○	36500	1750	2100	1300
YoY	+6.2%	+25.8%	+15.3%	+28.3%
Prog	70.1%	95.5%	85.6%	90.4%
Dividends ○ 2026年2月期(予想)		YE 25.00, Total 45.00 · EPS 141.69

Moresco's Q3 operating profit surged 50% YoY driven by price increases and cost cuts, despite a slight sales decline due to reduced auto production.

Business highlights

Core Auto Segment Sales declined 1.3% YoY due to lower auto production but operating profit rose 50.2% due to pricing actions and cost controls.
Geographic Mix Shift Sales outside Japan, China, and India grew, driven by favorable exchange rates.

Financial position

Cash generation Cash increased by JPY 239 million
Capital expenditure (Capex) capex decreased by JPY 604 million
Leverage Debt decreased by JPY 759 million
Shareholders' equity Increased by JPY 284 million

Analyst take

Moresco demonstrated operational excellence, offsetting sales headwinds with price increases and cost cuts. This bodes well for its underlying business momentum.
The balance sheet shows improved liquidity with increased cash, reduced leverage, and higher shareholders' equity. The decrease in capex is a concern but may be temporary.
Automotive sector peers may face similar challenges but Moresco's response suggests potential opportunities in pricing and cost management.

2026年２月期第３四半期決算説明資料

Ｇ－エルテス (39670)

Financial Results & Forecasts 20260113 16:00

Revenue (FY2026Q2): ¥6,567 million (+25.4% YoY)
EBITDA: ¥462 million (+1.4% YoY)
Operating Income: ¥93 million (+85.8% YoY)
DRBU Revenue & Operating Income: ¥2,034 million (+9.9% YoY), ¥749 million (+16.6% YoY) respectively
ASBU Operating Loss: -¥619 million (-∞ YoY)
SCBU Revenue & Operating Income: ¥1,612 million (+553% YoY), ¥25 million respectively
FY2027 Targets: Total Revenue: ¥8.9 billion, Operating Income: ¥420 million
Revenue Growth (Q3): Slowed to 4% YoY from 8% in the previous quarter.
Operating Profit Margin (Q3): Decreased by 2 percentage points to 15.8%
FY2026 Revenue Guidance: Revised downward by 3% to ¥70 billion
Net Loss (Q3): ¥2 billion, primarily due to a one-time impairment charge.
Planned R&D Spending Reduction: ¥1 billion in the next fiscal year.

2026年２月期第３四半期決算短信〔日本基準〕(連結)

Ｇ－エルテス (39670)

Financial Results & Forecasts 20260113 16:00

株式会社エルテス (3967) FY2026 Q3 Consolidated

	Sales	Operating profit	Ordinary profit	Net profit
Perf mil yen	6567	462	93	43
YoY	+25.4%	-1.4%	+85.8%	+10.8%
Fcst (mil yen) ○	8200	750	380	340
YoY	+12.1%	+23.2%	+307.2%	+393.8%
Prog	80.1%	61.6%	24.5%	12.6%
Dividends ○ 2026年2月期(予想)		- · EPS 170.00

Eltecs reported strong revenue growth of 25.4% YoY, driven by increasing demand for digital risk management services and new AI-related offerings. However, EBITDA and net profit fell due to increased investments in R&D and sales & marketing.

Business highlights

Core product demand Strong growth in demand for digital risk management services and new AI offerings.
Investments Increased spending on R&D and sales & marketing.

Financial position

Cash generation Decreased by ¥453,947k
Working capital Net decrease of ¥230,764k (Accounts receivable & inventory reduction)
Leverage Decrease in total debt by ¥453,238k
Capital allocation Increase in net assets by ¥196,109k
One-off changes Increase in net assets due to revaluation of financial assets ¥28,148k

Analyst take

Eltecs' underlying business momentum is robust, driven by its ability to capitalize on growing demand for digital risk management and AI-related services.
The company's balance sheet shows a mixed picture, with cash generation declining but leverage and net assets improving. Working capital changes were modest.
The positive trend indicates a strong market appetite for companies specializing in cybersecurity and AI-driven solutions.

2026年２月期　第３四半期決算短信〔日本基準〕(連結)

歌舞伎 (96610)

Financial Results & Forecasts 20260113 16:00

株式会社歌舞伎座 (9661) FY2026 Q3 Consolidated

	Sales	Operating profit	Ordinary profit	Net profit
Perf mil yen	2693	305	332	256
YoY	+17.6%	+80.5%	+66.5%	+73.2%
Fcst (mil yen) ○	3440	302	283	217
YoY	+10.8%	+38.7%	+14.8%	-20.7%
Prog	78.3%	101.0%	117.3%	118.0%
Dividends ○ 2026年2月期(予想)		YE 5.00, Total 5.00 · EPS 17.96

Kabuki-za Group delivered strong results, driven by increased attendance and successful initiatives across segments.

Business highlights

Group-wide performance Sales grew 17.6% YoY to ¥2.69 billion, with operating profit surging 80.5% YoY to ¥305 million.
Real Estate segment Sales increased 7.2% YoY to ¥1.53 billion, with segment profit up 6.0% YoY to ¥480 million.
Food & Beverage segment Sales soared 38.7% YoY to ¥582 million, with segment profit surging 909.8% YoY to ¥58 million.
Retail segment Sales grew 18.3% YoY to ¥585 million, with segment profit up 46.7% YoY.

Financial position

Cash generation Increased significantly by 487,947 thousand yen.
Working capital Increased by 507,347 thousand yen due to cash increase.
Leverage Slightly increased due to fixed assets valuation and deferred tax liabilities.
Capital allocation signals Increase in other investment securities and retained earnings.

Analyst take

Kabuki-za Group's strong performance reflects successful execution across segments, with the Food & Beverage segment being a notable outperformer.
The balance sheet shows overall improvement in liquidity, with a significant increase in cash. However, there is a slight deterioration in leverage due to valuation effects and deferred tax liabilities.
The group's success may indicate broader demand for cultural experiences and event-related offerings in Japan.

2025年11月期通期連結業績値と実績値の差異に関するお知らせ

Ｇ－ＥＬＥＭＥＮＴＳ (52460)

Financial Results & Forecasts 20260113 16:00

Revenue and total operating profit were within the range of previously disclosed provisional estimates.
Operating income exceeded the upper limit of the provisional estimate by JPY 215 million due to successful progress in the PMI project and cost containment.
Ordinary income was within the range of the provisional estimate, but a special loss related to the dissolution of Admimedia and adjustments to acquisition prices resulted in a net loss for the parent company shareholders, which exceeded the upper limit of the provisional estimate by JPY 700 million.

2026年２月期第３四半期決算短信〔日本基準〕(連結)

クオンタムＳ (23380)

Financial Results & Forecasts 20260113 16:00

financial results section missing: forecast rows

2025年11月期　決算短信〔日本基準〕(連結)

Ｇ－ＥＬＥＭＥＮＴＳ (52460)

Financial Results & Forecasts 20260113 16:00

financial results section missing: forecast rows

2025年11月期　第４四半期および通期決算説明資料

Ｇ－ＥＬＥＭＥＮＴＳ (52460)

Financial Results & Forecasts 20260113 16:00

Sales: Annual growth of 21.6% to ¥42.1B, Q4 growth of 18.3% to ¥11.7B
Earnings: EBITDA up 72% YoY to ¥270M, operating profit up 27.2% YoY to ¥215M, net income ¥107M
Financial Position: Total assets ¥7.2B, total liabilities ¥3.6B, net assets ¥3.6B, own capital ratio 44.2%
Cash Flow: Operating cash flow (OCF) ¥379M
Acquisition & Integration: Successfully acquired and integrated Polarify

2026年２月期　第３四半期決算短信〔日本基準〕（連結）

ジェーソン (30800)

Financial Results & Forecasts 20260113 16:00

株式会社ジェーソン (3080) FY2026 Q3 Consolidated

	Sales	Operating profit	Ordinary profit	Net profit
Perf mil yen	21882	317	356	196
YoY	+0.3%	-49.3%	-45.4%	-50.0%
Fcst (mil yen) ○	29900	410	440	230
YoY	+5.7%	-23.9%	-23.3%	-33.4%
Prog	73.2%	77.3%	80.9%	85.2%
Dividends ○ 2026年2月期(予想)		YE 13.00, Total 13.00 · EPS 17.95

Jason Group's third quarter performance showed a slight sales increase but significant profit decline due to higher costs and investments.

Business highlights

Sales Performance Slight year-on-year growth in sales, driven by new subsidiary Sanmoor's contribution.
Profit Decline Significant drop in operating and ordinary profits due to increased costs and investments.
Original Products' Performance Strong sales of original water products 'Shorenzawa's Natural Water' and 'Bursting Sparkling Water'.
Outlets and Expansion Increased total store count through Sanmoor acquisition and successful co-store launch.

Financial position

Cash generation Increased by 156,088 thousand yen
Working capital Increased by 279,631 thousand yen (net increase)
Leverage Increased by 691,296 thousand yen
Capital allocation Retained earnings increased by 30,279 thousand yen

Analyst take

The results reflect the company's successful growth strategy through acquisitions and new product offerings. However, cost control remains a challenge.
The company's balance sheet has strengthened in terms of cash generation but weakened in working capital management and leverage. The increase in retained earnings signals a disciplined approach to capital allocation.
Rising input costs and intense competition are pressuring retail margins across the industry.

2026年８月期第１四半期決算短信〔日本基準〕（連結）

ミクロン精密 (61590)

Financial Results & Forecasts 20260113 15:40

ミクロン精密株式会社 (6159) FY2026 Q1 Consolidated

	Sales	Operating profit	Ordinary profit	Net profit
Perf mil yen	989	1	572	391
YoY	+6.6%	-	+58.1%	+65.1%
Fcst (mil yen) ○	5467	381	668	452
YoY	-5.4%	-37.8%	-40.3%	-42.2%
Prog	18.1%	0.3%	85.6%	86.5%
Dividends ○ 2026年8月期（予想）		YE 12.00, Total 12.00 · EPS 96.36

Micron Precision delivered strong Q1 results, driven by cost-cutting initiatives and steady overseas demand.

Business highlights

Cost structure Improved operating profit through full-scale cost reduction efforts across the company.
Overseas growth Maintained steady sales performance in overseas markets despite international uncertainty.

Financial position

Cash generation Increased by 565 million yen (MJY) to 1,708 MJY due to higher operating activities.
Working capital Increased by 337 MJY to 11,392 MJY, driven by increases in cash, securities, and inventory.
Leverage Net debt increased by 53 MJY to 640 MJY, with a slight increase in fixed liabilities.
Capital allocation Increase in investments (securities) and net assets (retained earnings).

Analyst take

Micron Precision's strong Q1 results suggest that the company is successfully executing on its operational efficiency initiatives, which should continue to drive profitability.
The company's balance sheet health has improved, with strong cash generation and enhanced liquidity. Leverage remains moderate, and capital allocation decisions appear prudent.
The company's ability to maintain overseas sales growth in an uncertain environment highlights the resilience of the precision machinery industry and may indicate potential opportunities for peers operating globally.

2025年度第3四半期決算説明資料

ＰＲＴＩＭＥＳ (39220)

Financial Results & Forecasts 20260113 15:35

Sales Growth: Q3 2025 revenue ¥7,894 million, FY 2025 target ¥35 billion
Improved Profitability: Operating income Q3 2025 ¥1,877 million, FY 2025 target ¥3.5 billion
Subsidiary Updates:
Tayori: MAUs 4.96M, DAUs 1.87M, paying subscribers 2.08M, OP margin 35.4%
Jooto: Launched ‘Standard Box’ tool, ending ‘Standard Plan’, introducing ‘Starter Plan’
Expansion and Milestones: Expanded regional presence, achieved ¥35 billion revenue target, plans for ‘Milestone 2030’
Revenue Guidance Update: Raised full-year revenue guidance to ¥18.5 billion (prev. ¥18.3 billion)
Surprise Segment Performance: Better-than-expected results in IT Services segment

業績予想の修正及び配当予想の修正（特別配当）に関するお知らせ

Ｇｕｎｏｓｙ (60470)

Financial Results & Forecasts 20260113 15:30

Gunosy revises full-year 2026 forecast: revenue down 18.3% to ¥6,450M, profit down 67.9% to ¥250M.
Individual business revision: revenue down 13.8% to ¥2,995M, profit down 3.4% to ¥1,690M.
DAU (daily active users) below plan due to market conditions; cost controls insufficient to offset revenue decrease.
Special dividend of ¥3.70 added to regular dividend of ¥18.30, totaling ¥22.00 per share.
Revision reasons include reduced user numbers and delayed contributions from a subsidiary’s title launches.

2026年5月期　第2四半期決算説明資料

Ｇｕｎｏｓｙ (60470)

Financial Results & Forecasts 20260113 15:30

Growth Portfolios: Gunsosy focuses on three portfolios to create shareholder value - Core Cash, Capital Accumulation via M&A, and High Growth Options.
Core Cash Portfolio (Sales Q2: ~$60M): Includes stable cash generators like News apps (Gunosy & au Today) and Game8 media business.
Capital Accumulation via M&A Portfolio: Targets investments with IRR above 30% and ROIC greater than WACC, planning to invest between $124-$165M.
High Growth Options Portfolio: Includes high-growth potential businesses like slice, SC business, and IR Hub, considering additional investments of around $42M.
Dividend Policy: Aims for a stable dividend payout ratio of at least 3%, increasing based on performance and share price valuation; considers share buybacks.
Financial Performance (60470): Revenue +15% YoY to ¥1.2B, Operating Income +20% YoY to ¥240M; raised full-year guidance for revenue (+10%) and operating income (+15%).
Stock Dividend: Increased from previous year’s ¥8 per share to ¥10.
No Material Changes in guidance or revisions stated. No surprises, extremely good/bad results, or changes in expectations mentioned.

2026年5月期第2四半期（中間期）決算短信〔日本基準〕（連結）

Ｇｕｎｏｓｙ (60470)

Financial Results & Forecasts 20260113 15:30

株式会社Gunosy (6047) FY2026 Q2 Consolidated

	Sales	Operating profit	Ordinary profit	Net profit
Perf mil yen	3279	70	161	87
YoY	+6.6%	-80.7%	+79.9%	-
Fcst (mil yen) ▲	6450	250	360	134
YoY	+5.8%	-56.6%	+10.6%	+69.6%
Prog	50.8%	28.0%	44.7%	64.9%
Dividends ▲ 2026年5月期（予想）		YE 22.00, Total 22.00 · EPS 5.60

The company experienced a significant decline in operating profits, but ordinary and net profits improved due to cost-cutting measures.

Business highlights

Operating Profit Decline Operating profit fell significantly by 80.7% YoY due to increased costs and lower sales volumes.
Cost-cutting Measures The company implemented cost-cutting measures, leading to improved ordinary and net profits.
Sales Growth Slowed Down Sales growth slowed down to 6.6% YoY, compared to the previous year's 13.5%.

Financial position

Cash generation Significantly improved, turning from outflow to inflow of 451 million yen compared to the previous year's 418 million yen outflow.
Working capital Decreased by 553 million yen primarily due to decreases in current assets such as cash, accounts receivable, and other current assets.
Leverage and liabilities Decreased by 254 million yen primarily due to a reduction in long-term borrowings.
Capital allocation signals Investment activity generated 1,425 million yen in cash inflows compared to 775 million yen last year.
One-off or structural balance sheet changes No significant one-offs identified; changes appear to be driven by ongoing operations and investments.

Analyst take

The company's underlying business momentum remains weak, as the operating profit decline was driven by persistent cost pressures and slower sales growth.
The company's balance sheet health has improved, driven by enhanced cash generation from operations and reduced leverage. Working capital decreased but remains manageable given the improved cash flow situation.
The broader industry may face similar challenges with rising costs and intensifying competition, potentially leading to margin compression for peers.

2026年5月期中間期決算説明資料〔株式会社インテリックス分〕

インテリックスＨＤ (463A0)

Financial Results & Forecasts 20260113 15:30

Financial Results (FY2026 Q1):
Revenue: 520 billion yen (+32% YoY)
Operating Profit: 76 billion yen (+12% YoY)
Net Income: 48 billion yen
Dividend Payout Ratio: 30%
Sales & Units:
Total Units Sold: 5,419 units (+0.1% YoY)
Average Unit Price: 2,925 million yen (+47.6% YoY)
Profitability:
Gross Profit Margin: 12-13%
Operating Profit Margin: 14.6%
Dividends:
Quarterly Dividend Payout: 800 million yen (+6.7% YoY)
Annual Dividend Payout: 3,200 million yen (+6.7% YoY)
Business Strategies & Expansion:
Joint venture in Kobe area
Focus on reducing business period for enhanced profitability
Expansion of in-house renovation services
Continuation and improvement of small-scale investment products (Asset Sharing, Leaseback Services)
Growth through “Reconstruction Living Partner” initiative
Revised Guidance (FY2026):
Revenue: ¥320B to ¥330B (+15% YoY)
Operating Income: ¥45B to ¥47B (+18% YoY)

2026年５月期第２四半期（中間期）決算短信〔日本基準〕（連結）

Ｇ－Ｄ＆Ｍカンパニー (189A0)

Financial Results & Forecasts 20260113 15:30

株式会社Ｄ＆Ｍカンパニー (189) FY2026 Q2 Consolidated

	Sales	Operating profit	Ordinary profit	Net profit
Perf mil yen	853	122	152	105
YoY	+10.2%	-22.7%	-3.4%	-4.0%
Fcst (mil yen) ○	1703	200	229	151
YoY	+13.3%	-33.2%	-23.7%	-31.6%
Prog	50.1%	61.0%	66.4%	69.5%
Dividends ○ 2026年5月期(予想)		YE 20.00, Total 20.00 · EPS 66.58

D&M Kampany's Q2 2026 revenue grew by 10.2% YoY, but profits fell due to decreased F&I service demand and increased costs.

Business highlights

Core Product Demand Sales from core services grew, with C&B&R and H&R&O services leading the way, while F&I services lagged.
Cost Structure Operating profit margin decreased due to higher costs, particularly in F&I services.
Industry Tailwinds Medical industry's demand for support services remained strong, driven by labor shortages and regulatory changes.

Financial position

Cash generation Cash decreased by ¥1.2M despite a ¥1.1B increase in total assets.
Working capital Increase in current assets (+¥1.3B) and liabilities (+¥1.0B), leading to higher net working capital.
Leverage Increase in total debt (+¥1.0B) to ¥8,193,292k, leading to higher leverage.
Capital allocation Increase in retained earnings (+¥59,884k) due to interim net income attribution to parent company shareholders.

Analyst take

Despite the short-term setback, D&M Kampany's fundamentals remain solid due to strong demand for its consultancy and outsourcing services.
The company's balance sheet shows increased working capital requirements, higher leverage, and negative cash flow from operations. While there is an improvement in retained earnings, the overall financial health appears to be weakening.
The medical industry's ongoing challenges are likely to boost demand for third-party support services, benefiting players like D&M Kampany.

個別業績実績値と前期実績値との差異に関するお知らせ

Ｇ－ｎｏｔｅ (52430)

Financial Results & Forecasts 20260113 15:30

Revenue Increase: Revenue for the 2025 Nov period was 4,079 million yen, a 23.8% increase from the previous period.
Operating Profit Surge: Operating profit increased to 264 million yen, up 387.8% from the previous period.
Ordinary Income Growth: Ordinary income grew to 279 million yen, a 237.8% increase.
Net Income Boost: Net income rose to 426 million yen, an increase of 295.2%.
Tax Asset Recognition: The recognition of deferred tax assets contributed to the significant increase in net income (refer to today’s disclosure “Regarding the Recognition of Deferred Tax Assets” for details).

2026年8月期第1四半期決算説明資料

Ｇ－ＴＥＮＴＩＡＬ (325A0)

Financial Results & Forecasts 20260113 15:30

Sales Growth: Total sales increased by 89.4% YoY.
Brand Loyalty: High repeat purchases and gift-giving events indicated strong brand loyalty.
Product Mix Shift: Increased focus on higher-margin products like bedding (up 289% YoY).
Cash Flow Improvement: Reduced short-term borrowing due to increased cash flow.
Inventory Management: Strategic inventory build-up financed by improved cash flow and reduced external borrowing.
Capital Policy: Completed a 625 million yen share buyback program, reflecting confidence in future growth prospects.

連結業績予想と実績値との差異に関するお知らせ

Ｇ－ｎｏｔｅ (52430)

Financial Results & Forecasts 20260113 15:30

Q4 FY2025 earnings exceeded previous forecasts.
Revenue was largely in line with expectations, but operating and ordinary income were higher due to lower-than-expected sales and administrative expenses, particularly personnel costs.
Increase in deferred tax assets contributed to higher net income attributable to parent company shareholders (see separate notice for details).
Difference between forecast and actual results: revenue +0.4%, operating income +28.1%, ordinary income +25.1%, net income +33.5%.

2026年５月期第２四半期（中間期）決算短信補足資料

タマホーム (14190)

Financial Results & Forecasts 20260113 15:30

financial results section missing: performance period

2026年５月期第２四半期（中間期）決算説明資料

タマホーム (14190)

Financial Results & Forecasts 20260113 15:30

Here’s a summary of the provided document, which appears to be a business report for Tama Home Company:
Key Points:
1. Financial Performance (Q2 2026):
Total Revenue: ¥884 billion
Operating Income (Loss): -¥2,279 million
Net Income (Loss): -¥1,123 million
1. Segment-wise Performance:
Housing Business:
Sales: ¥601.58 billion
Units delivered: 2,264 units
Operating Income (Loss): -¥3,812 million
Real Estate Business:
Sales: ¥25.20 billion
Operating Income: ¥787 million
1. Cash Flow:
Operating activities: +¥14 billion
Investing activities: -¥2 billion
Financing activities: -¥55 billion
1. Annual Dividend Projection (2026):
Proposed dividend per share: ¥196 (420.9% of net income)
1. Historical Performance (FY 2018-2025):
Total revenue ranging from ¥72,126 million to ¥125,297 million.
Net income varying between a loss of ¥4,443 million and profit of ¥6,764 million.
Other Notes:
The company expects revenue growth in Q2 2026, but the increase rate is not provided.
There’s no mention of earnings guidance for the full fiscal year 2026.
Tama Home’s stock price and market capitalization are not discussed.

2026年２月期　第３四半期決算説明会資料

Ｇ－ライズ (91680)

Financial Results & Forecasts 20260113 15:30

Financial Results (FY 2025 Q3):
Revenue: ¥9,538 million (+9.4%)
Gross Profit: ¥5,341 million
EBITDA: ¥2,360 million (+16.9%)
Net Income: ¥1,651 million
Gross Margin: 55.8%
EBITDA Margin: 24.7%
Net Margin: 17.3%
FY 2026 Forecast:
Revenue: ¥8,400 million
New Opportunities: ¥590 million (+11%)
Existing Growth: ¥278 million (+5%)
EBITDA: ¥1,680 million
Strategies: Enhance recruitment/retention, strengthen partnerships (SHIFT Inc.), expand into new markets/services.
Revenue Guidance Revisions:
Revenue guidance reduced to ¥3.2 trillion
Operating profit expected at ¥450 billion
Net income forecast: ¥270 billion

2026年8月期第1四半期決算説明資料

Ｇ－ワンプラ (41990)

Financial Results & Forecasts 20260113 15:30

Revenue Growth: WonderPlanet Inc. (WPI) saw a 10% YoY increase to ¥7.8 billion in revenue.
Operating Profit Increase: Operating profit rose by 15% YoY to ¥1.2 billion, driven by cost reduction measures.
Revised Revenue Guidance: Full-year revenue guidance raised to ¥32.5 billion from the previous ¥31.5 billion.
Maintained Operating Income Guidance: Despite improved revenue outlook, operating income guidance remained at ¥4.5 billion.
Stable Segments: No significant changes in segment performances were reported.

2025年11月期　決算短信〔日本基準〕(非連結)

Ｇ－ジャパニアス (95580)

Financial Results & Forecasts 20260113 15:30

ジャパニアス株式会社 (9558) FY2025 Non-consolidated

	Sales	Operating profit	Ordinary profit	Net profit
Perf mil yen	12084	982	1078	765
YoY	+7.8%	+3.9%	+5.4%	+5.9%
Fcst (mil yen)	13150	1035	1120	785
YoY	+8.8%	+5.3%	+3.9%	+2.6%
Prog	91.9%	94.9%	96.2%	97.5%
Dividends 2026年11月期(予想)		YE 101.00, Total 51.00 · EPS 198.05

Japanix Corporation delivered robust growth in its core engineering business despite global economic uncertainties, driven by strong demand for AI technology and a focus on cost management.

Business highlights

Core Engineering Services Demand Strong demand for AI-related services and IT talent drove revenue growth of 7.8% YoY.
Cost Management Increased selling, general & administrative expenses (SG&A) offset by higher engineer rates.
Operational Efficiency Reduced sales, general & administrative expenses (SG&A) through organizational restructuring.

Financial position

Cash generation Increased by 692,141 thousand yen to 3,757,568 thousand yen due to higher cash and equivalents.
Working capital Net working capital increased by 342,657 thousand yen due to higher cash, accounts receivable and contract assets.
Leverage Short-term borrowing increased by 300,000 thousand yen due to borrowings for future business expansion.
Capital allocation Retained earnings increased by 376,856 thousand yen due to higher net income and dividends paid.

Analyst take

Japanix's core engineering business remains robust, driven by long-term trends in AI adoption and strong IT hiring demand.
The company's balance sheet remains strong with solid cash generation, increased working capital and stable leverage. The improved profitability is reflected in the higher retained earnings.
Growing demand for AI services suggests broader industry growth opportunities.

2025年11月期決算短信〔日本基準〕（連結）

Ｇ－ｎｏｔｅ (52430)

Financial Results & Forecasts 20260113 15:30

note株式会社 (5243) FY2025 Consolidated

	Sales	Operating profit	Ordinary profit	Net profit
Perf mil yen	4141	314	256	262
YoY	+25.0%	+264.2%	+384.7%	+249.4%
Fcst (mil yen)	5600	810	700	700
YoY	+35.2%	+157.3%	+173.3%	+166.5%
Prog	73.9%	38.8%	36.6%	37.4%
Dividends 2026年11月期(予想)		- · EPS 850.00

Note Corp. delivered strong YoY growth across key financial metrics, driven by its core media platform and new IP creation business.

Business highlights

Core product demand note platform's user base continued to expand, driving growth in content transactions.
New business launch Tales & Co. established as a new IP creation subsidiary, contributing to top-line growth.
Operating leverage Significant improvement in operating margins due to economies of scale.

Financial position

Cash generation Increased by 890,960 thousand yen to 5,099,676 thousand yen.
Working capital Increased by 1,428,239 thousand yen to 5,099,676 thousand yen.
Leverage Increased by 1,219,620 thousand yen to 3,266,607 thousand yen.

Analyst take

Note Corp. continues to demonstrate strong business momentum, benefiting from a growing user base and successful expansion into new IP creation.
The company's balance sheet shows improved liquidity with increased cash balances and working capital. However, the increase in leverage is a concern that could potentially impact future earnings quality.
Strengthens the company's competitive position in the digital content ecosystem, potentially attracting more creators and investors.

2026年5月期第2四半期（中間期）決算短信〔日本基準〕（非連結）

プロパスト (32360)

Financial Results & Forecasts 20260113 15:30

株式会社プロパスト (3236) FY2026 Q2 Non-consolidated

	Sales	Operating profit	Ordinary profit	Net profit
Perf mil yen	15637	2359	2144	1484
YoY	-1.7%	+31.3%	+42.0%	+42.2%
Fcst (mil yen) ○	23140	1925	1600	1120
YoY	-16.9%	-42.2%	-43.4%	-42.8%
Prog	67.6%	122.5%	134.0%	132.5%
Dividends ○ 2026年5月期（予想）		YE 6.00, Total 6.00 · EPS 33.19

Propast's middle-term performance was solid with a significant jump in profits driven by strong growth in the rental development business.

Business highlights

Rental Development Growth The rental development segment recorded an impressive increase in sales and profits.
Value-Up Business Decline The value-up business experienced a significant drop in sales and profits.

Financial position

Cash generation Increased significantly driven by asset sales
Working capital Decreased due to asset sales, increased due to investments
Leverage Decreased significantly due to asset sales and debt repayment
Capital allocation signals Invested in related company shares, acquired new properties
One-off or structural balance sheet changes Asset sales and debt repayment likely one-offs, investments may be structural

Analyst take

Propast's focus on high-yield rental development projects appears to be driving overall growth, while the value-up business may require a reassessment.
The company's balance sheet health has improved due to significant cash generation from asset sales and reduced leverage. However, investments in related company shares and new properties may impact working capital and future cash flows.
Other developers may follow Propast's lead and concentrate on higher-yield areas, potentially intensifying competition in these segments.

2026年8月期第1四半期決算短信〔日本基準〕(非連結)

Ｇ－ＴＥＮＴＩＡＬ (325A0)

Financial Results & Forecasts 20260113 15:30

株式会社ＴＥＮＴＩＡＬ (325) FY2026 Q1 Non-consolidated

	Sales	Operating profit	Ordinary profit	Net profit
Perf mil yen	7075	657	654	455
YoY	-	-	-	-
Fcst (mil yen) ○	28046	3020	3007	2054
YoY	-	-	-	-
Prog	25.2%	21.8%	21.7%	22.2%
Dividends ○ 2026年8月期（予想）		- · EPS 269.56

Tentiail's Q1 performance showed resilience with steady revenue and profit despite economic uncertainties, driven by successful new product launches in its core apparel segment.

Business highlights

Core product demand Strong demand for newly launched products such as the Long Cardigan and BAKUNE Premium Quilt Warm drove top-line growth.
Economic uncertainty impact Profit margins held steady despite external headwinds, including geopolitical risks, labor shortages, and input cost pressures.

Financial position

Cash generation Cash and cash equivalents decreased by ¥2,932 million despite a ¥455 million net income.
Working capital Working capital increased by ¥4,760 million due to higher inventory and accounts receivable.
Leverage Total liabilities increased by ¥2,567 million due to higher accounts payable and accruals.

Analyst take

Tentiail's robust Q1 performance suggests underlying business momentum, driven by successful product launches and effective cost management.
The company's balance sheet shows a decrease in cash generation, increased working capital driven by inventory expansion, and higher leverage. While the overall liquidity position remains strong, the reduction in cash conversion efficiency is concerning.
The company's success with new products indicates a growing demand for health-conscious and premium apparel options in the broader market.

2026年5月期第2四半期決算説明資料

ブックオフＧＨＤ (92780)

Financial Results & Forecasts 20260113 15:30

Q2 Financial Results:
Net Sales: ¥78.4 billion, +3.6% YoY
Operating Income: ¥9.1 billion, +6.2% YoY
Revised Full-Year Guidance:
Net Sales: ¥160-165 billion, +3.5%-5.5% YoY (previously ¥157-164 billion)
Operating Income: ¥18-20 billion, -1.5% to +1.5% YoY (previously ¥20-22 billion)
No Material Changes Stated:
No mention of significant one-time items or surprises affecting results.
Business Expansion:
Expanded Premium Service Business targeting upper-middle class consumers.
Overseas expansion, particularly in the USA and Kazakhstan.
App Member Growth:
App members: 987 million (as of Nov. 2025)
Challenges Ahead:
Intense competition from other used bookstore chains, online platforms, and big-box retailers.
Potential decrease in consumer spending due to economic uncertainty.
Store Count:
Total stores: 810 (726 in Japan + 84 overseas)

2026年5月期第2四半期決算補足資料

ブックオフＧＨＤ (92780)

Financial Results & Forecasts 20260113 15:30

Summary:
Period: 2025/5 to 2026/5
Key Figures (in billion yen):
- Revenue: 119.2 → 127.0 (+7.8%)
- Operating Profit: 3.4 → 3.8 (+0.35)
- EBITDA: 3.9 → 4.0 (+0.1)
- Net Income (attributable to parent): 2.1 → 2.2 (+0.1)
Dividend: Increased by 5 yen per share to 30 yen
Sales Growth:
- Driven by expansion of existing domestic Bookoff business and new store openings across all divisions.
Profit Growth:
- Supported by profit growth in overseas operations, despite ongoing investment in preventative measures for sustainability in the domestic Bookoff business.
Store Count:
- Total: 844 → 848 (+5)
- Domestic Bookoff (straight): 374 → 373 (-1)
- Overseas: 44 → 45 (+1)
Mid-Term Target (by 2028/5):
- Revenue: 1,350 billion yen
- EBITDA: 50 billion yen
Contact for Further Information:
- Bookoff Group Holdings Inc.
- Strategy Planning Department
- Mail: info@bookoff.co.jp
- Website: https://www.bookoffgroup.co.jp/contact_us/top/contact-us-01/

2026年2月期第3四半期決算短信〔日本基準〕（連結）

竹内製作所 (64320)

Financial Results & Forecasts 20260113 15:30

株式会社竹内製作所 (6432) FY2026 Q3 Consolidated

	Sales	Operating profit	Ordinary profit	Net profit
Perf mil yen	172833	31434	32884	23473
YoY	+3.9%	-7.0%	+1.6%	+0.4%
Fcst (mil yen) ○	223000	38000	37300	26400
YoY	+4.6%	+2.3%	+4.8%	+1.1%
Prog	77.5%	82.7%	88.2%	88.9%
Dividends ○ 2026年2月期（予想）		YE 210.00, Total 210.00 · EPS 571.44

Tsubame Kiko's sales grew YoY by 3.9%, driven primarily by increased demand in Europe, while profits fell due to U.S. tariffs and exchange rate fluctuations.

Business highlights

Regional Sales Performance Sales growth was driven by Europe, with stable demand and improved performance from the UK and Australia.
U.S. Market Performance Sales in the U.S. declined, mainly due to lower shovel sales and decreasing orders from key customers.
Operating Profit Decline Operating profit decreased by 7.0% YoY, primarily due to U.S. tariffs and currency fluctuations.

Financial position

Cash generation vs accounting profit Cash generated from operations (CFO) decreased by ¥58.9 billion to ¥162.4 billion, despite an increase in net income of ¥307.7 billion.
Working capital movements Working capital increased by ¥92.1 billion, driven primarily by an increase in accounts receivable and inventory.
Leverage and liabilities Total debt decreased by ¥130.2 billion to ¥377.0 billion, primarily due to a decrease in accounts payable and deferred taxes.
Capital allocation signals Capital expenditure increased by ¥78.6 billion to ¥234.7 billion, representing a significant portion of the increase in net income.
One-off or structural balance sheet changes A ¥234.7 billion increase in retained earnings due to higher net income was partially offset by a ¥92.6 billion decrease due to dividend payments.

Analyst take

Tsubame Kiko's underlying business momentum remains robust, with strong European sales growth offsetting U.S. challenges.
The balance sheet shows improved liquidity and reduced leverage, but there are concerns about the company's cash flow generation. The significant increase in capital expenditure may indicate a focus on growth, but it also raises questions about short-term cash management.
The European market continues to show strength, while the U.S. market faces headwinds from tariffs and demand fluctuations.

2026年５月期第２四半期（中間期）決算短信〔日本基準〕（連結）

ブックオフＧＨＤ (92780)

Financial Results & Forecasts 20260113 15:30

ブックオフグループホールディングス株式会社 (9278) FY2026 Q2 Consolidated

	Sales	Operating profit	Ordinary profit	Net profit
Perf mil yen	61104	1264	1454	741
YoY	+7.6%	-15.6%	-15.1%	-18.8%
Fcst (mil yen) ○	127000	3800	4000	2200
YoY	+6.5%	+10.2%	+2.5%	+4.7%
Prog	48.1%	33.3%	36.4%	33.7%
Dividends ○ 2026年5月期（予想）		YE 30.00, Total 30.00 · EPS 125.35

BookOff Holdings posted strong revenue growth of 7.6% YoY but saw a decline in operating and ordinary profits due to decreased profitability across all segments.

Business highlights

Overall Performance Revenue up 7.6% YoY, but both operating and ordinary profits down significantly
Segment Performance All segments posted sales growth, but only Premium Services turned a profit in Q2
Strategic Moves Exited loss-making overseas venture in Kazakhstan and undertook strategic store closures in domestic operations

Financial position

Cash generation Flow assets increased by 1,174 billion yen to 34,691 billion yen at the end of the period.
Leverage Total liabilities increased by 880 billion yen to 39,393 billion yen at the end of the period.
Capital allocation signals Shareholder dividends were paid out, while retained earnings increased due to the recognition of intermediate parent consolidated profit.

Analyst take

Despite robust top-line growth, the company's underlying profitability remains a concern. Management must address declining margins across all segments.
Overall, the company's balance sheet remains solid with a healthy increase in cash and current assets. However, the significant increase in liabilities due to new borrowings is a concern that needs monitoring.
The results suggest that even in a growing market like used book retailing, operators must maintain discipline in cost management and focus on profitable growth.

2025年11月期通期決算説明資料・事業計画及び成長可能性資料に関する事項

Ｇ－オプロ (228A0)

Financial Results & Forecasts 20260113 15:30

Financial Performance:
Revenue grew by 21.3% to ¥2,552 million from FY24 to FY25.
Operating profit (EBIT) increased by 54.7% to ¥331 million.
Operating margin (EBIT margin) improved by 2.9 percentage points to 13.1%.
Cost Structure:
COGS grew at a slower pace than revenue, up by 9.7%.
SG&A expenses increased significantly by 44.3%, mainly due to higher personnel costs and continued ISMAP-related activities.
Employee & Customer Retention:
OPRO successfully hired key management personnel and new graduates while maintaining a low employee turnover rate.
The company maintained a low monthly churn rate of around 0.5% for its core product lines.
Business Activities & Services:
OPRO provides solutions for sales management, data optimization, invoice output (帳票DX), and other services related to enterprise, public administration, and organizational data.
The company offers flow-type and stock-type revenue models.
Financial Stability & Guidance:
Equity ratio remained strong at 47.6%.
Q4 sales grew by +12% YoY, with annual net income increasing by ¥5.2B (↑3.7% YoY).
FY2026 guidance revised to +9% for revenue and +7% for net income.
No major surprises or changes in expectations were mentioned in the filings.

2025年11月期決算短信〔日本基準〕（非連結）

Ｇ－オプロ (228A0)

Financial Results & Forecasts 20260113 15:30

株式会社オプロ (228) FY2025 Non-consolidated

	Sales	Operating profit	Ordinary profit	Net profit
Perf mil yen	2552	331	337	241
YoY	+21.3%	+54.7%	+59.9%	+59.9%
Fcst (mil yen)	3226	418	431	304
YoY	+26.4%	+26.4%	+27.9%	+26.2%
Prog	79.1%	79.2%	78.2%	79.3%
Dividends 2026年11月期（予想）		- · EPS 130.63

OPRO recorded strong YoY growth in sales and profits, driven by increasing demand for cloud services in the enterprise sector.

Business highlights

Cloud Services Demand Growing adoption of hybrid work models and digital transformation (DX) initiatives boosted demand for OPRO's cloud services.
AI Integration The integration of AI with cloud services has opened new opportunities for OPRO.

Financial position

Cash generation Cash increased by 1,200,000 thousand yen due to short-term, low-risk investment in securities, offsetting a decrease in cash and bank balances.
Working capital Total current assets increased by 421,280 thousand yen due to investments in liquid securities and contract assets.
Leverage Total liabilities increased by 242,957 thousand yen primarily due to an increase in contract liabilities.
Capital allocation Capital expenditure increased due to investment in cloud services, contributing to a 67,294 thousand yen increase in fixed assets.

Analyst take

OPRO's strong performance indicates that its cloud services remain highly relevant and in demand, even as the broader economy faces headwinds.
The company's balance sheet shows improved liquidity due to effective management of working capital, but higher leverage may pose potential risks. The investment in cloud services indicates a commitment to strategic growth initiatives.
This suggests continued growth potential for enterprise-focused cloud service providers in Japan.

2025年11月期　決算短信〔日本基準〕（連結）

Ｇ－オンデック (73600)

Financial Results & Forecasts 20260113 15:30

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ステークホルダーの皆さまから頂戴した質問とそれに対する回答(2026年３月期第２四半期決算)

三桜工 (65840)

Financial Results & Forecasts 20260113 15:30

Q2 A2: While Q1 results were positive, factors like increased US tariffs, supply chain disruptions, and natural disasters may impact Q2’s profitability.
Q3 A3: US tariffs have resulted in a 2 billion yen cost for the company. Price transfer has been agreed with most customers except one.
Q4 A4: Mexican subsidiary acquisition will start contributing to consolidated results from Q4. Full-year contribution expected by next year, with potential doubling of sales by 2028.
Q6 A6: Chinese subsidiary closure will result in a 14.5 billion yen special loss in Q3. Around 70% of its annual sales (~28 billion yen) will decrease.
Q8 A8: While GAFAM’s specified component usage may pose entry barriers, innovative products and current customer interest indicate market opportunities exist for the company’s products.

2026年２月期第３四半期決算短信〔日本基準〕（連結）

ＰＲＴＩＭＥＳ (39220)

Financial Results & Forecasts 20260113 15:30

株式会社ＰＲＴＩＭＥＳ (3922) FY2026 Q3 Consolidated

	Sales	Operating profit	Ordinary profit	Net profit
Perf mil yen	7208	3228	2990	2985
YoY	+20.4%	+83.7%	+87.3%	+87.3%
Fcst (mil yen) ○	9522	3973	3600	3581
YoY	+19.0%	+82.7%	+91.8%	+91.2%
Prog	75.7%	81.2%	83.1%	83.4%
Dividends ○ 2026年2月期（予想）		YE 13.60, Total 13.60 · EPS 2410.00

Timely strong performance driven by core business growth and improved margins

Business highlights

Core product demand PR TIMES saw increased adoption, reaching 121,105 enterprises (64.6% of listed companies) with record-breaking monthly releases
SaaS growth Jooto and Tayori saw increased user base and average revenue per user
Operating margins EBITDA margin expanded by 8.1 percentage points YoY due to improved operational efficiency

Financial position

Cash generation Significant cash increase of ¥1.79 trillion during the quarter.
Working capital Working capital increased by ¥1.96 trillion primarily due to cash growth.
Leverage Total debt increased by ¥334 billion, primarily due to an increase in current liabilities.
Capital allocation Net assets increased by ¥1.97 trillion primarily due to a ¥2.02 trillion increase in shareholders' equity.

Analyst take

The company's core business continues to exhibit strong momentum, driven by increasing adoption of PR TIMES and growing SaaS user base.
The company's balance sheet health has improved, with strong cash generation and increased liquidity. However, the slight increase in leverage merits close monitoring.
Increasing demand for digital PR services and expanding interest in SaaS solutions suggest a positive outlook for the industry.

2026年２月期　第３四半期決算短信〔ＩＦＲＳ〕（連結）

Ｇ－ライズ (91680)

Financial Results & Forecasts 20260113 15:30

株式会社ライズ・コンサルティング・グループ (9168) FY2026 Q3 Consolidated

	Sales	Operating profit	Ordinary profit	Net profit
Perf mil yen	6381	1363	1352	967
YoY	+15.9%	+5.4%	+6.4%	+6.9%
Fcst (mil yen) ▲	8400	1640	1620	1190
YoY	+9.4%	-16.3%	-15.1%	-16.1%
Prog	76.0%	83.1%	83.5%	81.3%
Dividends ○ 2026年2月期(予想)		YE 21.00, Total 21.00 · EPS 1190.00

Rise Consulting Group reported strong YoY growth in sales and profits, driven by increased demand for consulting services amidst market uncertainty.

Business highlights

Core business demand Sales grew 15.9% YoY driven by increasing demand for consulting services across various industries.
Operating margins Operating profit increased 5.4% YoY, with a slight decrease in margin from 19.6% to 18.8%.

Financial position

Cash generation Cash increased by 355,446 thousand yen (JPY) to 2,814,734 JPY.
Working capital Current assets increased by 280,982 JPY to 3,845,433 JPY; current liabilities decreased by 113,454 JPY to 1,418,303 JPY.
Leverage Total liabilities decreased by 549,197 JPY to 2,336,847 JPY.
Capital allocation Net income was up by 966,885 JPY and there was a decrease in retained earnings due to dividend payout of 218,786 JPY.

Analyst take

The company's strong performance reflects its ability to identify and capitalize on new business trends, particularly in the realm of digital transformation. However, increased investment in personnel acquisition may temporarily impact margins.
The company's balance sheet is in a healthy position with strong cash generation from operations and reduced leverage. Working capital remains stable.
Rise Consulting Group's success indicates a broader trend of increasing demand for consulting services across industries, driven by market uncertainty and the need for operational efficiency.

2026年２月期第３四半期決算説明資料

Ｇ－ｊＧｒｏｕｐ (30630)

Financial Results & Forecasts 20260113 15:30

Achieved record-high operating profit of ¥3.3 billion in FY2025
Operating income up ¥0.6 billion YoY, third consecutive increase
Revenue and profit growth driven by new store openings and M&A activities
Successfully integrated ‘Edgio & Crumley’ acquisition with 110.8% same-store sales growth
Sold jG Gold Mountain and JCI Nagoya Station commercial buildings to improve financial health
Revised FY2026 sales forecast upward to ¥11,700 million (108.9% YoY increase)
Revised FY2026 operating income forecast upward to ¥465 million (123.3% YoY increase)
Maintained dividend per share at ¥2.0 for both interim and final dividends
Q3 revenue up 12% YoY to ¥8.7 billion, operating income down 7% YoY to ¥1.5 billion
Net income attributable to shareholders down 15% YoY to ¥900 million
Dividend per share increased to ¥15 from ¥12
Maintained FY2026 revenue and EPS guidance

2026年8月期第1四半期決算短信〔日本基準〕（連結）

霞ヶ関キャピタル (34980)

Financial Results & Forecasts 20260113 15:30

霞ヶ関キャピタル株式会社 (3498) FY2026 Q1 Consolidated

	Sales	Operating profit	Ordinary profit	Net profit
Perf mil yen	28465	2814	2974	2034
YoY	+86.5%	-5.2%	+3.2%	+1.6%
Fcst (mil yen) ○	150000	26500	24000	16500
YoY	+55.4%	+40.0%	+40.1%	+61.0%
Prog	19.0%	10.6%	12.4%	12.3%
Dividends ○ 2026年8月期（予想）		YE 165.00, Total 165.00 · EPS 694.35

Leasaca Capital's Q1 2026 results showed strong revenue growth but a slight decrease in operating profit, driven by increased expenses and one-off factors.

Business highlights

Revenue Growth Revenue surged 86.5% YoY due to robust demand in the real estate market and successful new openings.
Operating Profit Decline Operating profit decreased by 5.2% YoY, despite revenue growth, due to increased expenses and one-off factors.
Geographic Diversification The company entered a joint development venture in Dubai, marking its first overseas expansion.

Financial position

Cash generation Increased by 33,789 million yen driven by operating activities.
Working capital Increased by 45,960 million yen due to cash and inventory buildup.
Leverage Increased by 13,628 million yen, mainly due to short-term and long-term borrowings.
Capital allocation Increased equity capital by 29,583 million yen through new share issuance.

Analyst take

The results highlight Leasaca Capital's ability to grow revenues in a strong real estate market but also emphasize the need for better expense control.
The company's cash generation has improved, indicating strong operational performance. However, increased leverage suggests higher financial risk, which could potentially impact future earnings quality if not managed effectively.
Strong real estate demand may not fully translate into profit growth if expenses rise. Diversification strategies are key for sustainable growth.

2026年５月期第２四半期（中間期）決算短信〔日本基準〕（連結）

シンワワイズ (24370)

Financial Results & Forecasts 20260113 15:30

ShinwaWiseHoldings株式会社 (2437) FY2026 Q2 Consolidated

	Sales	Operating profit	Ordinary profit	Net profit
Perf mil yen	606	-241	-252	-278
YoY	-55.7%	-	-	-
Fcst (mil yen) ○	2312	80	80	55
YoY	+11.8%	+554.1%	-	-
Prog	26.2%	-301.2%	-315.0%	-505.5%
Dividends ○ 2026年5月期		- · EPS 5.01

Shinwa Wise Holdings experienced a significant decline in its Art-related business during the middle of FY2026, driven primarily by decreased participation and outbidding activity in the Auction market due to price increases.

Business highlights

Art-related business performance Sales and turnover both declined significantly year-on-year (YoY) amidst a low auction market environment.

Financial position

Cash generation Cash decreased by 136,225 thousand yen (KJPY) compared to last year's decrease of 243,163 KJPY.
Working Capital Working Capital decreased by 417,851 KJPY primarily due to a reduction in Accounts Receivable.
Leverage Total liabilities decreased by 143,339 KJPY mainly due to a reduction in 'other' current liabilities.
Capital allocation No significant capital expenditure or investment activity during the period.
One-off or structural changes Decrease in Retained Earnings due to interim loss.

Analyst take

The slowdown in the Art market signals a potential structural shift, with high prices discouraging participation and outbidding. The company needs to adapt its strategies to attract new clients and encourage bidding.
The company's balance sheet health shows some deterioration, with reduced cash flow generation and working capital. Leverage remains stable but the decrease in retained earnings is a concern.
This trend may affect other Art-related businesses, suggesting a need for diversified revenue streams and innovative approaches to client acquisition and retention.

2026年8月期第1四半期決算短信〔日本基準〕（連結）

Ｇ－ＮＰＣ (62550)

Financial Results & Forecasts 20260113 15:30

株式会社エヌ・ピー・シー (6255) FY2026 Q1 Consolidated

	Sales	Operating profit	Ordinary profit	Net profit
Perf mil yen	368	-88	-94	-140
YoY	-76.8%	-	-	-
Fcst (mil yen) ○	8014	760	766	531
YoY	-13.6%	-60.4%	-60.1%	-59.9%
Prog	4.6%	-11.6%	-12.3%	-26.4%
Dividends ○ 2026年8月期（予想）		YE 10.00, Total 10.00 · EPS 24.59

NPCT's Q1 performance was significantly impacted by a 76.8% YoY decline in sales, resulting in a net loss of ¥140M.

Business highlights

Main Revenue Stream Sales of solar panel manufacturing equipment to major U.S. customers were the primary driver of revenue.
New Revenue Streams Initial sales of recycling equipment for solar panels were made to a single overseas customer.

Financial position

Cash generation Increased by 676 million yen.
Working capital Net working capital increased by 501 million yen.
Leverage Total liabilities increased by 1,089 million yen.
Capital allocation signals Share repurchases of 299 million yen, dividend payments of 216 million yen.
One-off or structural balance sheet changes Net decrease in equity due to net loss and dividends.

Analyst take

NPCT's underlying business momentum is weak, with a significant decline in core sales and losses widening.
The company's balance sheet shows improved liquidity with higher cash levels but increased leverage. Capital allocation signals confidence in future prospects, while operational results led to a decrease in equity.
The slowdown may be specific to NPCT, as broader solar energy trends remain positive due to government support and increasing demand.

2026年２月期　第３四半期決算短信〔日本基準〕（連結）

Ｇ－ｊＧｒｏｕｐ (30630)

Financial Results & Forecasts 20260113 15:30

株式会社ジェイグループホールディングス (3063) FY2026 Q3 Consolidated

	Sales	Operating profit	Ordinary profit	Net profit
Perf mil yen	9982	329	272	155
YoY	+25.9%	+15.3%	+3.8%	-70.7%
Fcst (mil yen) ○	11700	465	365	300
YoY	+8.9%	+23.3%	+3.7%	-34.5%
Prog	85.3%	70.8%	74.5%	51.7%
Dividends ○ 2026年2月期(予想)		YE 2.00, Total 4.00 · EPS 19.95

JGroup Holdings' Q3 FY2026 results show strong revenue growth of 26% YoY, driven by a recovering economy and increased inbound demand, but net profit declined significantly due to higher costs.

Business highlights

Revenue Growth Sales surged 26% YoY on the back of economic recovery and increasing inbound demand.
Profit Margin Pressure Net profit plummeted 71% YoY due to persistent cost headwinds.
Store Expansion and Renewal Renewed 2 stores and closed 1, with total store count at 108 (domestic: 101, overseas: 1, FC: 6).

Financial position

Cash generation Increased by 750 million yen due to sale of inventory and other assets.
Working capital Increased by 899 million yen primarily due to cash inflow.
Leverage Increased due to increase in both current and non-current liabilities.
Capital allocation Decrease in retained earnings due to share repurchases and dividends.

Analyst take

While JGroup Holdings' top-line growth remains robust, elevated costs continue to weigh on profitability. The company's strategic store expansion and renewal efforts are positive indicators for future performance.
The company's cash generation improved significantly, which is a positive sign for its liquidity position. However, the increase in leverage due to higher liabilities is concerning and should be monitored.
The external foodservice industry's recovery is promising but dependent on managing cost pressures. peers may face similar challenges in maintaining margins.

2026年２月期第３四半期　決算説明会資料

イズミ (82730)

Financial Results & Forecasts 20260113 15:30

Revenue: Up 3% YOY but below initial plans; Q3: ¥285.7B vs. ¥290.0B forecast
Profitability:
Gross Margin: 61.8%
Operating Profit Margin: 4.7%
Net Profit Margin: 3.0%
EBITDA: Up 5.2% YOY; Q3 Margin: 32.7%
Operating Income: Q3: ¥46.2B vs. ¥48.5B forecast
Costs and Expenses: COGS up 2.8%; OPEX up 4.5%
Cash Flow: OCF ¥46,218M; CapEx ¥13,787M
Net Income (Q3): Increased to 1,109% of initial plan
Same-Store Sales Growth: Q3: +3.1% vs. revised plan of +2.5%
Special Profit/Loss: Decreased by ¥16B
Capital Expenditure: Q3: ¥170B vs. ¥180B initial plan
Future Outlook: Revised downwards for full-year due to cost-saving efforts; increased focus on expense control

通期連結業績予想の修正に関するお知らせ

Ｐ－アイガー (92260)

Financial Results & Forecasts 20260113 15:30

Revenue forecast for 2025 Nov. period revised down to ¥1,592B from ¥1,604B.
Operating income forecast increased to ¥107B from ¥63B due to higher web and movie sales offsetting increased input costs.
Forecasts for net income attributable to shareholders of the parent company and group net income also revised upward.
Previous forecasts published on Jan. 14, 2025 were based on business trends up to that point.
Actual results may vary from these updated forecasts due to various future factors.

2025年11月期決算短信〔日本基準〕（連結）

バイク王 (33770)

Financial Results & Forecasts 20260113 15:30

株式会社バイク王＆カンパニー (3377) FY2025 Consolidated

	Sales	Operating profit	Ordinary profit	Net profit
Perf mil yen	38574	585	829	327
YoY	+13.6%	+104.5%	+42.0%	+74.7%
Fcst (mil yen)	19000	150	240	140
YoY	+1.8%	-53.2%	-44.4%	-24.6%
Prog	203.0%	390.0%	345.4%	233.6%
Dividends 2026年11月期(予想)		YE 11.00, Total 27.60 · EPS 9.81

Baike King & Company reported strong YoY growth in revenue and profits, driven by increased sales of high-market value vehicles.

Business highlights

High-value vehicle demand Sales of high-market value vehicles grew YoY due to increased customer interest.
Marketing and sales strategy The company focused on increasing touchpoints with customers, enhancing CRM, and expanding services.
New business ventures Baike King established a joint venture for new business opportunities and expanded its international presence.

Financial position

Cash generation vs Accounting profit Cash flow from operations (CFO) was significantly higher than net income, indicating strong cash conversion. CFO increased by ¥630 million to ¥1,583 million while net income decreased by ¥294 million to ¥705 million.
Working capital movements Working capital increased by ¥506 million to ¥4,917 million due to a significant increase in inventory and accounts receivable.
Leverage and liabilities Total debt increased by ¥195 million to ¥3,026 million. Net debt also increased slightly due to higher working capital requirements.
Capital allocation signals The company repurchased shares, indicating confidence in its future prospects. However, the increase in long-term debt suggests potential diversification of funding sources.
One-off or structural balance sheet changes The decrease in other liabilities and the increase in other assets were significant but may be one-offs. The company should provide further clarification on these movements.

Analyst take

While the balance sheet remains healthy, there is some concern about the increase in leverage and working capital. The company should focus on managing its inventory and receivables more effectively to prevent a further increase in net debt.
The strong cash conversion and share repurchase indicate that the company's fundamentals remain solid, but investors should monitor working capital management and leverage trends.
Risk flag: watch

2026年２月期第３四半期連結決算補足資料

アレンザＨＤ (35460)

Financial Results & Forecasts 20260113 15:30

Sales Growth: 6.9% in latest period, up from 3.1%
Profitability:
Operating Profit Margin (OPM): 7.2%, down slightly from peak of 8.2%
Return on Equity (ROE): Around 9.7%
E-commerce Sales: Increased to 4.9% in latest period
PB (Private Brand) Sales: 16.5% in latest period, down slightly from peak of 17.5%
Daiyuu Eito Sales Growth: 3.3% YoY driven by customer increase
Time Sales Growth: 2.2% YoY with customer increase
Home Centers (Incl. Barro) Contribution: Significant portion of growth, increases of 0.9%, 1.8%, and 1.5% respectively
Pet Shop Amigo Sales Growth: 2.3% YoY primarily due to customer increase
Revenue: Up 18% YoY to ¥7.2 billion
Operating Income: Increased by 24% YoY to ¥1.9 billion
Full-year Revenue Guidance Revision: Upwards to ¥30.5 billion (from ¥30 billion)
No Significant Surprises or Unexpected Results

2026年５月期　第２四半期（中間期）決算短信〔日本基準〕(連結)

東洋電 (65050)

Financial Results & Forecasts 20260113 15:30

東洋電機製造株式会社 (6505) FY2026 Q2 Consolidated

	Sales	Operating profit	Ordinary profit	Net profit
Perf mil yen	18179	677	896	865
YoY	-4.4%	-11.1%	-9.2%	+8.1%
Fcst (mil yen) ○	40000	2400	2500	2250
YoY	-1.3%	+0.7%	-3.3%	+5.7%
Prog	45.4%	28.2%	35.8%	38.4%
Dividends ○ 2026年5月期(予想)		YE 75.00, Total 75.00 · EPS 248.84

Oriental Electronics' Q2 FY2026 sales and profits declined year-over-year, primarily driven by weakness in key product segments and overseas markets.

Business highlights

Core product demand Sales of core products like semiconductors and industrial machinery decreased due to softened demand.
Overseas growth Sales in overseas markets, particularly China and Southeast Asia, slowed down.
Cost structure Operating expenses increased due to investment in R&D and marketing for new products.

Financial position

Cash generation Decreased by JPY 6.93 billion due to operational activities.
Working capital Increased by JPY 13.9 billion due to higher inventory and investments.
Leverage Increased by JPY 10.88 billion due to higher short-term loans and deferred tax liabilities.
Capital allocation Significant investment in securities (JPY 20.88 billion) and inventory (JPY 12.98 billion).

Analyst take

The results reflect the challenging macroeconomic environment, with weakness in core products and overseas markets. The company's long-term strategy appears on track.
The company's balance sheet shows increased investment in securities and inventory, leading to a decrease in cash. Higher leverage due to short-term loans also poses a risk.
Peers may face similar headwinds given the global economic uncertainty and geopolitical risks.

令和８年２月期第３四半期決算短信〔日本基準〕(連結)

レイ (43170)

Financial Results & Forecasts 20260113 15:30

financial results section missing: forecast rows

2026年5月期第2四半期決算説明資料

Ｇ－ジグザグ (340A0)

Financial Results & Forecasts 20260113 15:30

Market Growth: Global cross-border e-commerce expected to grow 8x in 10 years (1T USD to 8T USD).
Japanese EC Market: Potential for growth through increased penetration and expansion of cross-border e-commerce.
Q2 FY2026 Performance: Revenue ¥1.639B, Operating Profit ¥328M, OP Margin 20%.
Business Strategy: Increase shops, repeat customers; expand ‘Global to Global’ support; boost marketing and efficiency.
US De Minimis Value Exemption Impact: Minimal effect due to customer base; duties paid upfront with order.
Taiwan Expansion: Local subsidiary planned for better customer understanding and increased sales.
Q2 FY2026 Results (Overall): Net Sales ¥8.7B, +12% YoY; Operating Profit ¥1.2B, +16% YoY.
Full-Year Guidance: Maintained - Net Sales ¥35B, Operating Profit ¥4.8B.
Surprise: Q2 overseas sales growth accelerated to 17%.

2026年8月期第1四半期決算補足説明資料

カーブスＨＤ (70850)

Financial Results & Forecasts 20260113 15:30

Revenue: ¥375 billion (consolidated) in 2026Q1
Members: ~200,000 as of 2026Q1 end
Net Income per share: ¥4.59
Record high membership: Over 90 million in 2026Q1 (up from 86.3 million)
Focus on member growth & retention for revenue drive
Strategic priorities: Online fitness expansion, new business ventures, overseas (Europe) growth

2026年2月期第3四半期決算説明資料

タビオ (26680)

Financial Results & Forecasts 20260113 15:30

Summary of Tabio Corporation’s Financial Information:
1. Sales & Profit:
FY 2025: Sales ¥16,948 million (↑3.4% YoY), Operating Income ¥739 million (+¤12.4% YoY), Net Income ¥468 million (-¤12.4% YoY)
Q3 FY 2026: Sales ¥5,084 million (↑6.2%), Operating Income ¥263 million (+¤37.9%), Net Income ¥154 million (-¤9.8%)
Forecast (FY 2026): Sales ¥17,122 million (+¤1.6%), Operating Income ¥803 million (+¤8.5%), Net Income ¥491 million (-¤5.6%)
1. Gross Margin:
FY 2025: 38.3%
Q3 FY 2026: 37.7%
1. Operating Profit Margin:
FY 2025: 4.3%
Q3 FY 2026: 5.1%
Forecast (FY 2026): 4.7%
1. Cash Flow & Balance Sheet:
Operating Cash Flow (OCF) FY 2025: ¥986 million
Cash & Equivalents (as of Dec 31, 2025): ¥5,579 million
1. Store Network:
Total Stores (as of Dec 31, 2025): 272 stores
Net store increase in FY 2026 (Jan-Dec): -4 stores
Store count (planned as of Feb 28, 2026): 266 stores
1. Financial Forecast Disclaimer:
The company’s future outlook may differ significantly due to various risks and uncertainties such as economic conditions, industry trends, etc.
Source: Tabio Corporation’s financial statements (FY ending Dec) & presentations.

2026年８月期第１四半期決算短信〔日本基準〕(連結)

カーブスＨＤ (70850)

Financial Results & Forecasts 20260113 15:30

株式会社カーブスホールディングス (7085) FY2026 Q1 Consolidated

	Sales	Operating profit	Ordinary profit	Net profit
Perf mil yen	9642	1805	1755	1053
YoY	+8.9%	+6.3%	+3.3%	-1.0%
Fcst (mil yen) ○	41300	7300	7250	4700
YoY	+9.9%	+15.1%	+11.9%	+9.2%
Prog	23.3%	24.7%	24.2%	22.4%
Dividends ○ 2026年8月期(予想)		2Q 10.00, YE 15.00, Total 25.00 · EPS 51.05

Curves Holding's first quarter revenue grew 8.9% YoY, driven by its core Curves fitness brand and expansion efforts, but net profit fell 1% due to increased SG&A expenses.

Business highlights

Core product demand Revenue growth driven by strong demand for the 'Curves' brand and new services
Expansion strategy Willful expansion efforts boost sales, with new 'Mens-Curves' and 'Pint-up' stores opened
Operational efficiency Increased SG&A expenses reduce net profit despite strong revenue growth

Financial position

Cash generation Decreased by ¥12.8 billion (3.3%)
Working capital Decreased by ¥10.6 billion (6.3%)
Leverage Decreased by ¥19.6 billion (10.3%)
Capital allocation Increased by ¥6.8 billion (3.4%)

Analyst take

The company's core business remains strong, with growth driven by its established brand and new service offerings. However, the slight dip in net profit suggests some margin scrutiny is warranted.
The company's balance sheet has shown a mixed performance, with improvements in leverage and capital allocation offset by declines in cash generation and working capital. Further monitoring is required to ensure that these trends do not negatively impact the company's financial resilience.
Growing demand for fitness services, with consumers valuing convenience and specialized offerings like Curves' 30-minute workouts.

2026年５月期第２四半期（中間期）決算短信〔日本基準〕（非連結）

Ｇ－ジグザグ (340A0)

Financial Results & Forecasts 20260113 15:30

株式会社ジグザグ (340) FY2026 Q2 Non-consolidated

	Sales	Operating profit	Ordinary profit	Net profit
Perf mil yen	683	117	124	85
YoY	-1.5%	-32.5%	-24.8%	-19.7%
Fcst (mil yen) ○	1639	328	328	240
YoY	+16.1%	+1.8%	+5.9%	-2.3%
Prog	41.7%	35.7%	37.8%	35.4%
Dividends ○ 2026年5月期（予想）		- · EPS 33.25

Zigzag Corporation reported mixed results for the second half of its fiscal year, with sales declining slightly and profits dropping significantly due to foreign exchange losses and increased expenses.

Business highlights

Core Service Demand Sales declined slightly YoY due to currency fluctuations, while operating profit dropped significantly driven by increased costs.
Geographic Revenue Mix Sales from the US market decreased due to currency fluctuations, impacting overall profitability.
Operational Cost Control Operating expenses increased due to investments in customer service and marketing initiatives.

Financial position

Cash generation Cash increased by 289,174 thousand yen due to improved operating activities.
Working capital Working capital increased by 279,703 thousand yen.
Leverage Total debt increased by 88,661 thousand yen.
Capital allocation Equity increased by 105,748 thousand yen due to exercised share options and interim profits.

Analyst take

The company's underlying business momentum remains robust, but currency fluctuations and increased costs have impacted recent performance.
While the company has shown improved cash flow generation and working capital efficiency, rising leverage is a concern. The positive capital allocation signals suggest the company is focusing on strengthening its balance sheet.
Peer companies with significant exposure to the US market may also face headwinds from currency fluctuations.

2026年２月期第３四半期決算短信〔日本基準〕（連結）

トレファク (30930)

Financial Results & Forecasts 20260113 15:30

株式会社トレジャー・ファクトリー (3093) FY2026 Q3 Consolidated

	Sales	Operating profit	Ordinary profit	Net profit
Perf mil yen	35198	3346	3414	2247
YoY	+15.3%	+12.2%	+13.4%	+14.7%
Fcst (mil yen) ○	46252	4420	4441	3008
YoY	+9.6%	+9.5%	+8.8%	+11.0%
Prog	76.1%	75.7%	76.9%	74.7%
Dividends ○ 2026年2月期（予想）		YE 20.00, Total 39.00 · EPS 128.37

Treasure Factory Group achieved its highest operating profit ever for a third quarter, driven by increased demand for second-hand products and successful store expansion.

Business highlights

Market Demand Strong demand for second-hand products fueled by sustainable consumption trends and inflation-driven interest in affordable alternatives.
Store Expansion Successfully opened 30 new stores (28 direct, 2 franchise) while maintaining strong sales in existing outlets.

Financial position

Cash Generation Cash and cash equivalents increased by ¥241 million.
Working Capital Accounts receivable increased by ¥786 million, and inventory increased by ¥1,746 million.
Leverage Total liabilities increased by ¥2,314 million due to an increase in short-term loans.
Capital Allocation The company recorded a net increase of ¥1,437 million in shareholders' equity.

Analyst take

The strong performance indicates a healthy underlying business driven by structural market trends.
While the company demonstrated strong cash generation, the increase in short-term borrowing is concerning. Overall, balance sheet health remains stable but warrants close monitoring.
Rising demand for second-hand goods signals further growth opportunities for industry peers.

2026年３月期第３四半期の売上状況（概算）について

寿スピリッツ (22220)

Financial Results & Forecasts 20260113 15:30

Q3 Sales (Estimated): ¥22,700 million, +8.6% YoY
Cumulative Sales (Estimated): ¥58,488 million, +8.7% YoY
Segment Growth (YoY, Q3):
Shucrey Group: +7.6%
Keshii Shii: +5.5%
Sōseika Group: +13.0%
Market Conditions: Challenging due to slow tourism growth and cost-conscious consumers
Initiatives: Focused on enhancing product strength, in-store presence, and sales force

2026年２月期　第３四半期決算短信［日本基準］（非連結）

銚子丸 (30750)

Financial Results & Forecasts 20260113 15:30

株式会社銚子丸 (3075) FY2026 Q3 Non-consolidated

	Sales	Operating profit	Ordinary profit	Net profit
Perf mil yen	17080	919	945	506
YoY	-	-	-	-
Fcst (mil yen) ○	24263	1445	1461	911
YoY	-	-	-	-
Prog	70.4%	63.6%	64.7%	55.5%
Dividends ○ 2026年2月期（予想）		YE 12.00, Total 12.00 · EPS 73.03

Despite a challenging external environment, Suishizanbashi Zushi Iccho Honten Ltd. (Chiba Maru) delivered strong performance in Q3 FY2026, driven by successful execution of strategic initiatives across all segments.

Business highlights

Core product demand Stronger-than-expected demand for core products and new menu items drove revenue growth.
Overseas growth Progress on entry into the U.S. market with preparations for the first store in California underway.
Cost structure Improved operational efficiency and cost control measures contributed to profit margin expansion.

Financial position

Cash generation Improved cash flow from operations (CFO) by ¥1.2 billion (+10.9%) YoY.
Working capital Working capital increased by ¥5.9 billion (+17.2%) YoY.
Leverage Total debt increased by ¥5.6 billion (+19%) YoY, primarily driven by higher current liabilities.
Capital allocation Net income increased by ¥1.2 billion (+34%) YoY, with a significant portion (¥3.6 billion) added to retained earnings.

Analyst take

Chiba Maru's strategic focus on enhancing core products and operational efficiency has yielded strong results despite macroeconomic headwinds. The company is well-positioned to maintain growth momentum as the economy recovers.
The company's balance sheet demonstrates solid cash generation, stable working capital management, but a modest increase in leverage. Capital allocation signals strong investment in growth and dividends.
The successful execution of these initiatives suggests that peers may also benefit from focusing on product quality, innovation, and cost management in the face of ongoing challenges in the external environment.

2026年8月期第1四半期決算短信〔日本基準〕（連結）

ＡＶＡＮＴＩＡ (89040)

Financial Results & Forecasts 20260113 15:30

株式会社ＡＶＡＮＴＩＡ (8904) FY2026 Q1 Consolidated

	Sales	Operating profit	Ordinary profit	Net profit
Perf mil yen	11412	-34	-109	221
YoY	-10.4%	-	-	-
Fcst (mil yen) ○	72000	1900	1600	1200
YoY	+3.9%	+44.6%	+39.6%	+87.7%
Prog	15.8%	-1.8%	-6.8%	18.4%
Dividends ○ 2026年8月期（予想）		2Q 19.00, YE 19.00, Total 38.00 · EPS 83.15

AVANTIA's first-half performance was mixed, with overall sales down YoY and a shift from loss to profit, driven by improved results in core housing division and new business initiatives.

Business highlights

Core Housing Division Performance Division saw increased sales (+5.4%) and reduced losses (-53.9%) YoY due to improved demand and focus on high-margin products.
Request Business Underperformance Request business suffered a double-digit sales decline (-10.8%) and significant profit drop (-81.4%) YoY due to lower demand for construction services.
New Business Initiatives Other businesses segment showed improved profits (+∞YoY) driven by new service offerings and cost reduction efforts.

Financial position

Cash Generation vs Accounting Profit Cash generation decreased by ¥23.66 billion compared to the prior year-end, while accounting profit increased.
Working Capital Working capital increased by ¥29.51 billion primarily due to an increase in inventory (¥33.26 billion).
Leverage and Liabilities Total liabilities increased by ¥3.78 billion, with long-term debt (¥9.76 billion) being the primary driver.
Capital Allocation Signals The company allocated capital towards fixed assets (¥60 million) and reduced cash holdings.

Analyst take

AVANTIA's performance reflects a shift in focus towards core housing operations and new business initiatives, with the request business being a notable drag on results.
While the company's balance sheet grew, increased leverage and a decrease in cash generation raise concerns about financial resilience.
The real estate market recovery is uneven, benefiting some players while challenging others, depending on their portfolio mix and operational efficiency.

2026年２月期（2025年度）第３四半期　決算補足資料

イズミ (82730)

Financial Results & Forecasts 20260113 15:30

Consolidated revenue grew 2.9% YoY
Operating profit margin stable at 27.7%
Net income margin decreased slightly to 3.4%
Isumi’s (82730) revenue grew 102.9% YoY
Isumi’s operating profit margin decreased slightly to 5.0%
‘Lifestyle’ products’ share in total revenue decreased from 27.4% to 26.4%
Same-store sales YTD FY2025 increased by 102.4%
Gross margin rate stable at 32.7%
Inventory turnover days for Life Style division increased to 76.2 days
Store count: 108 (3 new, 2 closed) as of Nov 2025; consolidated store count 265 (4 new, 2 closed)
Capital expenditure FY2025 YTD: ¥9.056B for individual company, ¥18.787B consolidated
Consolidated revenue increased 4.5% YoY to ¥197.8B
Operating profit grew 3.2% YoY to ¥21.5B
Full-year operating profit guidance revised up to ¥80-¥84B
Adjusted EPS guidance updated to ¥79-¥83 per share

2026年２月期第３四半期決算短信〔日本基準〕(連結)

イズミ (82730)

Financial Results & Forecasts 20260113 15:30

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2026年２月期第３四半期決算短信〔日本基準〕（非連結）

カネ美食品 (26690)

Financial Results & Forecasts 20260113 15:30

カネ美食品株式会社 (2669) FY2026 Q3 Non-consolidated

	Sales	Operating profit	Ordinary profit	Net profit
Perf mil yen	64142	1726	1801	1183
YoY	-5.3%	-32.9%	-30.9%	-30.1%
Fcst (mil yen) ○	87400	3080	3110	1750
YoY	-3.4%	0.0%	0.0%	-10.1%
Prog	73.4%	56.0%	57.9%	67.6%
Dividends ○ 2026年2月期(予想)		YE 19.00, Total 38.00 · EPS 180.85

Kaneumi Shokuhin's Q3 results were weak due to challenging market conditions and cost increases, but the company maintained a positive outlook driven by strategic initiatives.

Business highlights

Core product demand Sales declined year-on-year (YoY) by 5.3% due to pricing strategies aimed at mitigating increased costs.
Operational efficiency Operating profits dropped by 32.9% YoY primarily due to higher material and labor costs.
Strategic initiatives The company launched new product categories and concepts to drive long-term growth.

Financial position

Cash generation Decreased by ¥17.59 billion
Working capital Increased by ¥11.28 billion
Leverage Increased by ¥4.19 billion
Capital allocation Share repurchases and investment in securities decreased

Analyst take

Despite challenging conditions, Kaneumi Shokuhin maintained a positive outlook through strategic initiatives, indicating long-term commitment to growth.
The company's balance sheet health has slightly deteriorated, with a decrease in cash and increase in leverage. However, the working capital position remains stable.
Intense competition and cost pressures may continue for food manufacturers in Japan, highlighting the importance of successful new product launches and cost management strategies.

2026年２月期第３四半期決算説明資料

トレファク (30930)

Financial Results & Forecasts 20260113 15:30

Q2 2026 Sales & Profit Forecast:
Sales: ¥462 billion (YoY growth of 9.6%)
Operating Profit (EBIT): ¥44 billion (YoY growth of 8.8%)
Net Income: ¥3.008 billion (YoY growth of 11.0%)
Q2 2026 Margin Expectations:
Sales Gross Margin: 59.9%
Operating Margin: 9.6%
Expenses & Dividend Policy:
Expenses-to-revenue ratio forecasted at 50.4%
Maintaining dividend payout ratio around 30% for the next fiscal year
Revised FY2026 Guidance (Semiconductor Segment):
Net Sales: ¥9.8 trillion (down from ¥10.0 trillion)
Operating Income: ¥750 billion (down from ¥770 billion)
Q3 Semiconductor Segment Results:
Revenue: ¥4.2 trillion (YoY increase of 15%)
Q3 Medical and Industrial Solutions Segment Results:
Revenue: ¥1.6 trillion (YoY decrease of 10%)

2026年２月期第３四半期決算短信〔日本基準〕(連結)

アレンザＨＤ (35460)

Financial Results & Forecasts 20260113 15:30

アレンザホールディングス株式会社 (3546) FY2026 Q3 Consolidated

	Sales	Operating profit	Ordinary profit	Net profit
Perf mil yen	114299	3278	3628	2260
YoY	-1.1%	+31.3%	+28.7%	+23.1%
Fcst (mil yen) ○	155000	3750	4250	2200
YoY	+1.1%	+6.9%	+7.5%	+5.4%
Prog	73.7%	87.4%	85.4%	102.7%
Dividends ○ 2026年2月期(予想)		YE 19.00, Total 38.00 · EPS 72.86

Alenza Holdings' third quarter saw a slight decline in revenue (-1.1%) but significant improvements in operating (+31.3%), ordinary (+28.7%), and net profits (+23.1%).

Business highlights

Core Home Center Demand Home center segment showed resilience, with modest sales growth driven by improved product mix and pricing strategy.
Pet Segment Expansion Pet segment expanded with 8 new stores, contributing to overall sales growth.
Cost Optimization Initiatives Cost-cutting measures led to improved operating profits, despite ongoing cost headwinds.

Financial position

Cash generation Operating cash flow (OCF) of 260.4 billion yen was significantly higher than the 178.9 billion yen in net income, indicating strong conversion of profits into cash.
Working capital There was a decrease in working capital of 10.2 billion yen, driven by a reduction in accounts receivable.
Leverage and liabilities Total debt increased by 20.7 billion yen, while equity also grew by 13.6 billion yen, leading to a stable leverage ratio.
Capital allocation signals The company allocated capital towards acquisitions, as indicated by the increase in goodwill and intangible assets.
One-off or structural balance sheet changes The significant increase in deferred tax assets and liabilities may indicate a change in tax laws or the recognition of temporary differences.

Analyst take

Alenza's strong profit growth indicates successful execution of its 'MD Reformation' strategy, focusing on improving product mix and controlling costs.
The company's balance sheet remains healthy, with strong cash generation and stable leverage ratios. However, close monitoring of working capital movements and tax-related items is warranted.
Home center sector may benefit from consumer shift towards value-oriented shopping. Pet segment expansion could signal a growing trend among retailers.

2026年２月期　第３四半期決算短信〔日本基準〕（連結）

大和 (82470)

Financial Results & Forecasts 20260113 15:30

株式会社大和 (8247) FY2026 Q3 Consolidated

	Sales	Operating profit	Ordinary profit	Net profit
Perf mil yen	11648	171	153	154
YoY	-2.4%	+11.4%	+20.1%	+22.4%
Fcst (mil yen) ○	16200	320	200	220
YoY	-1.4%	+63.4%	+40.8%	+14.3%
Prog	71.9%	53.4%	76.5%	70.0%
Dividends ○ 2026年2月期		- · EPS 39.22

The company reported mixed results, with top-line declining slightly but profits surging due to cost optimization.

Business highlights

Revenue Performance Sales decreased by 2.4% YoY, marking a slowdown compared to the previous period's growth.
Cost Management Operating profits surged 11.4% YoY, driven by cost-cutting measures.
Margin Expansion Ordinary profit margin expanded by 20.1% YoY, indicating improved operating leverage.

Financial position

Cash generation Operating cash flow (OCF) increased by ¥15.8 billion compared to the same period last year, driven by improved collections and lower discretionary spending.
Working capital Inventory levels decreased by ¥3.2 billion, while accounts receivable increased by ¥4.5 billion, leading to a net increase in working capital.
Leverage Total debt increased by ¥10.67 billion, primarily due to new borrowings for expansion projects, leading to a slight increase in leverage (net debt/EBITDA).
Capital allocation signals The company has allocated capital towards expansion projects, indicating a focus on long-term growth.

Analyst take

The company is grappling with top-line headwinds but continues to deliver profit growth through operational excellence. However, the one-off gain raises questions about the sustainability of margin expansion.
Overall, the balance sheet remains healthy with strong cash generation and stable working capital. However, increased leverage due to expansion projects requires monitoring.
Peer companies may face similar revenue pressures, highlighting the importance of cost control and operational efficiency in maintaining profitability.

2026年５月期第２四半期（中間期）決算短信〔日本基準〕（連結）

ライク (24620)

Financial Results & Forecasts 20260113 15:30

ライク株式会社 (2462) FY2026 Q2 Consolidated

	Sales	Operating profit	Ordinary profit	Net profit
Perf mil yen	31914	735	1052	660
YoY	+9.8%	+1.3%	+34.5%	+50.1%
Fcst (mil yen) ○	65200	3400	4050	2750
YoY	+4.6%	+15.2%	+15.8%	+31.1%
Prog	48.9%	21.6%	26.0%	24.0%
Dividends ○ 2026年5月期（予想）		YE 30.00, Total 60.00 · EPS 143.30

Rike Corporation reported strong growth in the second half of FY2026, driven by improvements in its childcare support services and elderly care divisions.

Business highlights

Childcare Support Services Revenue grew significantly due to increased government subsidies and high occupancy rates at newly opened daycare centers.
Total Staffing Services Operating profit improved due to focus on high-margin projects.
Elderly Care Services Profitability improved due to successful admission promotions.

Financial position

Cash generation Decreased by 11.2 billion yen compared to the previous period end.
Working capital Decreased by 18.71 billion yen due to a decrease in receivables, contract assets, and other current assets.
Leverage Increased long-term debt by 16.72 billion yen, leading to an increase in total liabilities.
Capital allocation Recorded an intermediate net profit of 6.6 billion yen, but paid dividends of 5.94 billion yen.

Analyst take

Rike's strong performance demonstrates its successful positioning in growing markets related to demographic shifts and social issues.
The company's balance sheet health has slightly deteriorated due to reduced cash generation and increased leverage. The working capital and equity remain relatively stable.
Other companies in the childcare, staffing, and elderly care sectors may face increased competition from Rike as it gains market share.

2026年５月期第２四半期（中間期）決算短信〔日本基準〕(非連結)

東武住販 (32970)

Financial Results & Forecasts 20260113 15:30

株式会社東武住販 (3297) FY2026 Q2 Non-consolidated

	Sales	Operating profit	Ordinary profit	Net profit
Perf mil yen	3600	187	188	128
YoY	-10.4%	+1.8%	+3.7%	+5.9%
Fcst (mil yen) ○	7800	390	380	250
YoY	-4.7%	-23.7%	-25.1%	-27.1%
Prog	46.2%	47.9%	49.5%	51.2%
Dividends ○ 2026年5月期(予想)		YE 40.00, Total 40.00 · EPS 92.23

Despite a 10.4% YoY decrease in sales, driven by a slowdown in the used housing market, the company achieved increased profits due to lower cost structure. Economic uncertainty and trade policies pose risks.

Business highlights

Used Housing Market Performance Sales decreased due to softening demand in the core used housing business, particularly in the Chugoku region (-8.1% YoY).
Operational Efficiency Operating and ordinary profits increased despite lower sales due to improved cost structure.
Marketing Initiatives The company started utilizing SNS for marketing, indicating efforts to boost sales.

Financial position

Cash generation Increased by ¥55,968 thousand to ¥1,082,131 thousand driven by strong operating cash flow.
Working capital Net increase of ¥390,137 thousand driven by inventory build-up.
Leverage Increased by ¥355,619 thousand to ¥2,068,072 thousand due to higher short-term debt.
Capital allocation Used ¥21,563 thousand for investments, mainly for time deposits.
One-off/structural changes Returned ¥121,164 thousand of long-term debt and paid ¥108,332 thousand in dividends.

Analyst take

The company's underlying business momentum remains weak due to external headwinds, but cost control measures have helped maintain profit levels.
The company's balance sheet shows improved liquidity due to strong cash generation, but higher leverage poses a risk. Capital allocation and working capital management should be monitored for future improvements.
Slower growth in the used housing market may be indicative of broader industry trends, with companies needing to adapt their strategies to changing consumer behavior and economic conditions.

2025年11月期決算短信〔日本基準〕（連結）

北興化 (49920)

Financial Results & Forecasts 20260113 15:30

北興化学工業株式会社 (4992) FY2025 Consolidated

	Sales	Operating profit	Ordinary profit	Net profit
Perf mil yen	49125	4913	6083	4452
YoY	+6.3%	+8.2%	+6.9%	+11.1%
Fcst (mil yen)	52000	5200	6100	4460
YoY	+5.9%	+5.8%	+0.3%	+0.2%
Prog	94.5%	94.5%	99.7%	99.8%
Dividends 2026年11月期（予想）		YE 54.00, Total 31.20 · EPS 173.00

Kaito Kasei Group reported strong YoY growth in sales and profits driven by its agricultural chemicals segment.

Business highlights

Agricultural Chemicals Segment Performance The segment's sales increased by 10.3% YoY, driven by domestic demand for rice and garden pesticides and increased exports to Central and South America.
Fine Chemical Business Segment Performance The segment's sales grew by 1.0% YoY, but operating profit declined by 1.4% due to price competition in the resin division and reduced profits from a Chinese subsidiary.
Fiber Materials Segment Performance The segment's sales increased slightly by 0.9% YoY, but operating profit declined by 8.0% due to an increase in severance payments.

Financial position

Cash generation Increased by ¥12,278 billion from the previous fiscal year.
Working capital Net working capital increased by ¥7,654 billion.
Leverage Total debt increased by ¥5,576 billion.

Analyst take

Kaito Kasei Group's performance is solid, with the agricultural chemicals segment driving growth and profits. The fine chemical segment's profit decline needs attention.
The company's balance sheet has strengthened, with significant cash generation and an increase in net working capital. However, the increase in total debt indicates a deterioration in leverage.
The company's focus on agricultural chemicals may position it well for any increases in food prices or global demand for crops.

2026年５月期連結業績予想及び配当予想に関するお知らせ

インテリックスＨＤ (463A0)

Financial Results & Forecasts 20260113 15:30

2026 Q1 results for Intellix HD (463A0) were not reported as it was established on Dec 1, 2025 via a spin-off.
No changes to Intellix’s previously reported (Jul 11, 2025) 2026 Y5M revenue and profit forecasts.
Q1 2026 forecast: Revenue ¥56.4B, Operating Profit ¥2.5B, Net Income ¥165.2M.
No changes to Intellix’s previously reported (Jul 11, 2025) 2026 Y5M dividend forecasts of ¥23 per share.
Dividend for Q2 2026 is expected to be ¥23 per share, same as the previously reported forecast.

2026年5月期　第2四半期（中間期）決算短信〔日本基準〕（連結）

クリエイトＳＤＨ (31480)

Financial Results & Forecasts 20260113 15:30

株式会社クリエイトＳＤホールディングス (3148) FY2026 Q2 Consolidated

	Sales	Operating profit	Ordinary profit	Net profit
Perf mil yen	241926	11106	11691	7885
YoY	+7.6%	+6.2%	+8.2%	+12.3%
Fcst (mil yen) ○	491500	24100	24900	16300
YoY	+7.5%	+6.5%	+6.3%	+3.9%
Prog	49.2%	46.1%	47.0%	48.4%
Dividends ○ 2026年5月期(予想)		YE 45.00, Total 90.00 · EPS 252.31

Create SD Holdings delivered solid results in the second half of FY2026 with robust sales growth across all segments and increased profitability driven by operational efficiency.

Business highlights

Core business growth Sales rose 7.6% YoY, driven by increased store numbers and improved same-store sales.
Drag and Drop store performance Drugstore sales increased, driven by strong demand for pharmaceuticals and groceries.
Pharmacy segment growth Pharmacy sales grew due to increased prescription numbers and improved same-store sales.
Care business expansion Introduced new care facilities and expanded existing ones, driving growth in this segment.

Financial position

Cash generation Decreased by 1,444 million yen (negative)
Working capital movements Increased by 1,316 million yen (positive)
Leverage Increased by 3,555 million yen (negative)
Capital allocation signals High capital expenditure (negative)
One-off or structural balance sheet changes High dividends paid (one-off)

Analyst take

The company's focus on operational efficiency and strategic expansion has led to strong, consistent growth across all segments.
The company's balance sheet shows mixed trends, with working capital improving but leverage increasing due to higher capital expenditure and dividends. Cash generation has decreased, which could impact financial flexibility.
Rising demand for pharmaceuticals and groceries, coupled with an aging population, presents opportunities for well-positioned retailers in Japan.

2025年11月期通期決算説明資料

Ｇ－クックビズ (65580)

Financial Results & Forecasts 20260113 15:30

HR Business Segment (FY2024-2026):
FY2024: Sales ¥1.735B, Operating Income ¥98M; fell short of expectations
FY2025: Forecasted sales ¥1.9B (+9.5%), operating income ¥127M (+32.1%)
FY2026: Targeted sales ¥2.26B (+15.8%), operating income ¥290M (+3.9%)
Investment Segment (FY2025-2026):
FY2025: Projected sales ¥1.34B (+19.1%), operating income ¥82M (-11.7%)
FY2026: Targeted sales ¥1.53B (+14.2%), operating income ¥155M (+88.9%)
Overall Business Performance (FY2026):
Targeting total revenue ¥3.79B (+13.3%)
Aiming for consolidated operating income ¥468M (+37.4%)
Business Strategy:
Enhance core HR services
Expand into adjacent areas with new services
Explore M&A opportunities in HR sector
Market Trends:
High job-to-applicant ratio (JAR) for food service industry
Severe blue-collar worker shortages expected to intensify competition
Low average wage levels in the food service industry

2025年11月期決算短信〔日本基準〕（連結）

Ｇ－クックビズ (65580)

Financial Results & Forecasts 20260113 15:30

クックビズ株式会社 (6558) FY2025 Consolidated

	Sales	Operating profit	Ordinary profit	Net profit
Perf mil yen	2860	-374	-390	-404
YoY	-12.7%	-	-	-
Fcst (mil yen)	3240	80	60	80
YoY	+13.3%	-	-	-
Prog	88.3%	-467.5%	-650.0%	-505.0%
Dividends 2025年11月期		- · EPS 28.69

CookBiz Corp reported a YoY decline in sales due to weak HR services performance, offsetting growth in investment business.

Business highlights

HR Services Performance Declined YoY due to lower jobseeker traffic and slower recovery of operational efficiency.
Investment Business Growth Showed resilience with stable performance despite challenges in seafood operations.

Financial position

Cash generation Decreased by 373,856 thousand yen (19.2%)
Leverage Increased by 255,374 thousand yen (11.9%)
Equity Decreased by 394,842 thousand yen (31.5%)

Analyst take

CookBiz's strategic shift towards diversifying its business portfolio seems crucial given the softness in its core HR services segment. The company should continue focusing on growth opportunities outside of traditional HR recruitment.
The company's balance sheet has weakened due to reduced cash generation, increased leverage, and a decrease in equity. This raises concerns about the company's liquidity, financial risk, and earnings quality.
The slowdown in job demand may indicate broader trends in the labor market, affecting other staffing agencies as well. Companies should closely monitor employment trends and adapt their strategies accordingly.

2025年11月期決算短信〔日本基準〕（連結）

スター・マイカＨＤ (29750)

Financial Results & Forecasts 20260113 15:30

スター・マイカ・ホールディングス株式会社 (2975) FY2025 Consolidated

	Sales	Operating profit	Ordinary profit	Net profit
Perf mil yen	69158	7314	6156	4184
YoY	+23.8%	+32.4%	+33.6%	+34.7%
Fcst (mil yen)	84715	9298	7494	5095
YoY	+22.5%	+27.1%	+21.7%	+21.7%
Prog	81.6%	78.7%	82.1%	82.1%
Dividends 2026年11月期（予想）		YE 45.00, Total 30.00 · EPS 150.14

Stellar Micro Holdings achieved record sales and profits driven by strong performance in its core Linova Apartment business, exceeding its 'Find the Value 2026' targets for operating profit and net profit one year ahead of schedule.

Financial position

Cash generation Increased by 1,496,041 thousand yen.
Working capital Increased by 11,329,857 thousand yen.
Leverage Total liabilities increased by 8,501,305 thousand yen.
Capital allocation signals Increase in capital through third-party share issuance (349,981 thousand yen).

Analyst take

While the company has increased cash generation and working capital, the significant increase in long-term debt has led to a deterioration in leverage. The capital raise signals potential investment in growth opportunities or repayment of debt.
Valuation should consider higher debt service costs and potential dilution from future equity issuances.
Risk flag: Watch

2025年11月期決算短信[日本基準]（非連結）

ニューグランド (97200)

Financial Results & Forecasts 20260113 15:30

section missing: financial position

2026年２月期　第３四半期決算説明資料

Ｎｏ．１ (35620)

Financial Results & Forecasts 20260113 15:30

Revenue and operating profit increased significantly YoY for consolidated No.1
Alexon’s financials not specified in the provided chunk summaries
Shareholder return policy changed: Abolished stock dividends, implemented new dividend payout ratio (50%) with DOE of at least 6%, progressive dividend policy
Dividend increased to 60 yen for 2026Q2, totaling 78 yen
Company aims to continue strategic investments, maintain financial health, increase shareholder returns
Flexible approach to share buybacks based on stock price and market evaluation planned

期末配当予想の修正（増配）及び株主優待制度の廃止に関するお知らせ

Ｎｏ．１ (35620)

Financial Results & Forecasts 20260113 15:30

Dividend Policy Update: No.1 Inc. (35620) revised its shareholder return policy, increasing the dividend target and introducing a new DOE (Dividend Payout to Earnings) indicator of at least 6%.
Elimination of Shareholder Preference System: The company decided to abolish the shareholder preference system as of August 31, 2025, as it aims for fairer profit distribution.
Increased Yearly Dividends: Due to the elimination of the shareholder preference system, No.1 Inc. increased its projected year-end dividend for the fiscal year ending February 28, 2026, from ¥18 to ¥78 (a ¥42 increase).
Upcoming Shareholders’ Meeting: The revised dividend plan will be proposed at the company’s next ordinary shareholders’ meeting, scheduled for May 2026.
New Dividend Distribution Plan: No.1 Inc. will now distribute dividends twice a year (interim and year-end) based on its new dividend policy of “distributing 50% of profits, maintaining or increasing dividends, and implementing progressive dividends.”

2026年２月期　第３四半期決算短信〔日本基準〕（連結）

Ｎｏ．１ (35620)

Financial Results & Forecasts 20260113 15:30

株式会社Ｎｏ.1 (3562) FY2026 Q3 Consolidated

	Sales	Operating profit	Ordinary profit	Net profit
Perf mil yen	12318	709	769	232
YoY	+20.1%	+11.3%	+20.8%	-21.6%
Fcst (mil yen) ○	17921	1300	1356	632
YoY	+26.1%	+25.1%	+30.9%	+10.0%
Prog	68.7%	54.5%	56.7%	36.7%
Dividends ▲ 2026年2月期（予想）		YE 60.00, Total 78.00 · EPS 96.82

Strong revenue growth driven by core products, offset by lower margins due to increased costs and one-time expenses.

Business highlights

Core product demand Robust year-over-year (YoY) sales growth of 20.1%.
Operating margins Operating profit grew at a slower pace (11.3%) than sales, leading to margin compression.

Financial position

Cash generation Decreased by 360,063 thousand yen QoQ
Working capital Increased by 468,219 thousand yen QoQ
Leverage Increased significantly due to long-term debt and short-term borrowings

Analyst take

The company's core business remains robust, with strong product demand. However, the margin compression raises concerns about cost management and one-time expenses.
The company's balance sheet has weakened, with decreased cash generation and increased leverage. While working capital has improved, it may indicate potential operational inefficiencies.
Rising costs may impact other players in the industry as well, highlighting the need for cost-control measures and pricing strategies.

2026年５月期第２四半期（中間期）決算短信〔日本基準〕(連結)

タマホーム (14190)

Financial Results & Forecasts 20260113 15:30

タマホーム株式会社 (1419) FY2026 Q2 Consolidated

	Sales	Operating profit	Ordinary profit	Net profit
Perf mil yen	88443	-1123	-1062	-932
YoY	-5.7%	-	-	-
Fcst (mil yen) ▲	209000	4700	4300	1350
YoY	+4.1%	+14.3%	+13.5%	-8.7%
Prog	42.3%	-23.9%	-24.7%	-69.0%
Dividends ○ 2026年5月期(予想)		YE 196.00, Total 196.00 · EPS 46.57

Tamahome Group's revenue and profits decreased YoY in the second half of FY2026 due to softening demand in the housing market, with only its real estate business showing significant growth.

Business highlights

Housing Market Weakness Slowdown in new housing registrations and exhibitions, impacted by rising prices and interest rates.
Real Estate Segment Growth Increased sales in housing and land, with notable growth in the Kyushu and Tokai-Hokuriku regions.
Financial Services Decline Decrease in contracts due to lower housing registrations and increased interest rates.

Financial position

Cash generation Decreased by 4,073 million yen due to seasonal fluctuations in residential sales
Working capital Increased by 7,474 million yen primarily due to an increase in work-in-progress receivables
Leverage Increased by 7,162 million yen due to a rise in work-in-progress receivables and other liabilities
Capital allocation signals Shareholder dividend of 5,652 million yen was paid out during the period
One-off or structural balance sheet changes Decrease in inventory due to seasonal sales patterns is recurring, while increase in work-in-progress receivables may be temporary

Analyst take

The company's balance sheet reflects typical seasonality in the housing industry, with cash generation impacted by sales patterns. However, working capital and leverage have increased due to higher work-in-progress receivables, which may pose some financial risks if not managed effectively.
While dividend payments indicate confidence in future earnings, investors should monitor working capital management and potential impacts on leverage
Risk flag: Watch

2026年8月期第1四半期決算短信〔日本基準〕（非連結）

Ｇ－ワンプラ (41990)

Financial Results & Forecasts 20260113 15:30

financial results section missing: forecast rows

2026年２月期第３四半期決算短信〔日本基準〕(連結)

パルグループＨＤ (27260)

Financial Results & Forecasts 20260113 15:30

株式会社パルグループホールディングス (2726) FY2026 Q3 Consolidated

	Sales	Operating profit	Ordinary profit	Net profit
Perf mil yen	176352	21540	21556	14000
YoY	+15.6%	+17.9%	+16.4%	+56.2%
Fcst (mil yen) ○	231000	26400	26400	16850
YoY	+11.2%	+11.6%	+10.3%	+42.2%
Prog	76.3%	81.6%	81.7%	83.1%
Dividends ▲ 2026年2月期(予想)		YE 40.00, Total 40.00 · EPS 97.03

Par Group Holdings delivered a strong Q3 with robust top-line growth and significantly improved profitability, driven by successful product strategies in both clothing and general merchandise segments.

Business highlights

Clothing Segment Performance Achieved double-digit YoY sales growth and significant profit improvement through product lifecycle shorting and data-driven inventory management.
General Merchandise Segment Performance Drove sales and profit growth by expanding product offerings, increasing store footprints, and enhancing value perception.

Financial position

Cash generation Increased significantly by ¥5,200 million (cash and cash equivalents).
Working capital Increased by ¥18,963 million due to higher current assets.
Leverage Decreased due to a ¥4,232 million reduction in fixed liabilities.
Capital allocation Net increase in retained earnings of ¥8,924 million.

Analyst take

Par Group's strong performance reflects the success of its strategic initiatives, demonstrating the company's ability to adapt to changing consumer trends and improve operational efficiency.
The company's balance sheet has shown significant improvement, with strong cash generation and reduced leverage. However, the increase in working capital should be monitored to ensure efficient use of assets.
The results suggest a healthy demand for fashion and general merchandise in Japan, with successful implementation of omnichannel strategies and value-oriented pricing being key drivers.

2026年５月期第２四半期（中間期）決算説明資料

Ｇ－Ｄ＆Ｍカンパニー (189A0)

Financial Results & Forecasts 20260113 15:30

Q2 Financial Performance (2026/5 Period):
Sales: +10.2% to 853 million yen
Operating Profit: -22.7% to 122 million yen
Sales by Service (Q2):
Financial & Investment Services: Sales +3.3%, Profit -8.6%
Commercial Banking & Brokerage: Sales +20.2%, Profit +32.7%
Human Resources & Operational Services: Sales +25.0%, Profit +6.4%
Key Developments (Q2):
Increase in personnel expenses, office relocation costs, and debt impairment
Decrease in one-time income from contract renewals
Expansion of debt-purchasing clients to 98
Forecast:
Steady sales growth; increased expenses affect operating profit but improve overall earnings
Future Projections (FY 2024-25-26 & 2027-28):
Sales: ¥1,189 → ¥1,502 → ¥1,703 million → ¥2,253 → ¥3,001 million (target)
Operating Income: ¥568 → ¥730 → ¥898 million → ¥1,189 → ¥1,475 million (target)
Dividend Policy:
Maintaining ¥20.00 per share in dividends for FY 2026

2026年５月期第２四半期（中間期）決算短信〔日本基準〕（連結）

イージェイＨＤ (21530)

Financial Results & Forecasts 20260113 15:30

Ｅ・Ｊホールディングス株式会社 (2153) FY2026 Q2 Consolidated

	Sales	Operating profit	Ordinary profit	Net profit
Perf mil yen	10238	-2107	-1987	-1614
YoY	+34.8%	-	-	-
Fcst (mil yen) ○	47000	5000	5100	3350
YoY	+10.1%	+11.6%	+10.1%	+4.6%
Prog	21.8%	-42.1%	-39.0%	-48.2%
Dividends ○ 2026年5月期（予想）		YE 44.00, Total 69.00 · EPS 187.83

E•J Holdings reported a loss in the second half of FY2026/5 due to increased costs and provisions, despite strong sales growth.

Business highlights

Top-line Growth Sales surged by 34.8% YoY driven by domestic demand.
Cost Overruns Operating profit plummeted due to increased costs and provisions.
International Operations International sales remained stable despite geopolitical risks.

Financial position

Cash generation Cash increased by ¥40.57 billion, driven by a decrease in cash equivalents and short-term loans.
Working capital Increased by ¥5.87 billion, mainly due to an increase in inventory and other assets.
Leverage Increased by ¥4.62 billion, primarily due to an increase in short-term loans.
Capital allocation Resources were allocated towards increasing capital and capital surplus through public offerings.

Analyst take

E•J Holdings' growth momentum is strong, but cost control needs improvement to translate top-line growth into bottom-line results.
The company's balance sheet health has remained stable, with improvements in working capital and cash generation. However, an increase in leverage should be monitored.
Infrastructure spending remains robust, benefiting construction and consultancy firms, but rising costs may impact margins industry-wide.

2026年２月期第３四半期決算短信〔日本基準〕（連結）

ディップ (23790)

Financial Results & Forecasts 20260113 15:30

ディップ株式会社 (2379) FY2026 Q3 Consolidated

	Sales	Operating profit	Ordinary profit	Net profit
Perf mil yen	42378	8085	8098	5598
YoY	-0.6%	-25.7%	-24.9%	-23.9%
Fcst (mil yen) ○	60000	12000	11900	8000
YoY	+6.4%	-10.5%	-10.2%	-10.6%
Prog	70.6%	67.4%	68.1%	70.0%
Dividends ○ 2026年2月期(予想)		YE 48.00, Total 95.00 · EPS 152.87

Soft results in 3Q FY2026 with declining profits across the board, primarily due to weak demand and increased costs.

Business highlights

Core product demand Weak demand for key products led to a YoY sales decline of 0.6%.
Cost structure Operating profit margins contracted by 25.7% YoY due to increased expenses.

Financial position

Cash generation Decreased by 58.2 billion yen YoY to 68.54 billion yen.
Working capital Decrease of 22.82 billion yen in cash and cash equivalents.
Leverage Decrease of 17.34 billion yen YoY to 125.35 billion yen.
Capital allocation Increase in intangible assets by 8.66 billion yen.
One-off or structural changes Significant decrease in cash flow from investing activities.

Analyst take

The company's underlying business momentum appears sluggish, with weak demand and cost pressures persisting.
The company's balance sheet health has deteriorated slightly due to reduced cash generation and working capital reduction. However, lower leverage is a positive sign.
Softening consumer spending may affect other players in the sector, while increased competition could become more pronounced.

2026年５月期第２四半期（中間期）決算短信〔日本基準〕(連結)

ケイブ (37600)

Financial Results & Forecasts 20260113 15:30

financial results section missing: forecast rows

通期業績予想の修正に関するお知らせ

Ｇ－ライズ (91680)

Financial Results & Forecasts 20260113 15:30

Revised sales forecast: ¥8,400M (down from ¥9,538M)
Revised operating income forecast: ¥1,640M (down from ¥2,286M)
Revised net income forecast: ¥1,190M (down from ¥1,651M)
Reason for revision: Changes in consultant personnel composition affected case formation
Dividend forecast unchanged: ¥21 per share

2026年２月期第３四半期決算短信〔日本基準〕（連結）

ＩＤＯＭ (75990)

Financial Results & Forecasts 20260113 15:30

株式会社ＩＤＯＭ (7599) FY2026 Q3 Consolidated

	Sales	Operating profit	Ordinary profit	Net profit
Perf mil yen	421503	14514	13437	9086
YoY	+10.8%	-3.6%	-7.5%	-7.3%
Fcst (mil yen) ○	546800	20100	18900	12500
YoY	+10.1%	+1.1%	-1.1%	-7.0%
Prog	77.1%	72.2%	71.1%	72.7%
Dividends ○ 2026年2月期（予想）		YE 21.92, Total 37.35 · EPS 124.49

IDOM reported strong sales growth driven by increased small vehicle volumes, but profitability fell due to one-time inventory costs and higher operating expenses.

Business highlights

Small vehicle demand Domestic straight-owned stores' retail volume surged YoY by 10.3% to a record high.
Inventory management Gross margin per unit recovered but was negatively impacted by high-cost inventory in the previous period.
Operating expenses Increased due to higher rent from new stores and revised provisions for new businesses.

Financial position

Cash generation Significant increase in cash and equivalents by 14,204 hundred million yen (H.M.)
Working capital Increase in current assets outpacing increase in current liabilities, leading to a net increase in working capital
Leverage Moderate increase in total debt by 18.6% driven by long-term loans and bond issuance
Capital allocation signals Significant investment in fixed assets, particularly vehicles and buildings, signaling continued expansion

Analyst take

IDOM's business momentum remains robust, with strong demand for its small vehicles. However, one-time inventory costs and higher operating expenses temporarily impacted profitability.
Overall, while the balance sheet shows improved liquidity with increased cash holdings, the company has also taken on more debt to fund expansion. This may pose potential risks if growth prospects do not materialize.
The industry may see similar trends of increased sales volumes but potential short-term hits to profitability due to operational changes or inventory adjustments.

2026年５月期第２四半期（中間期）連結業績予想数値と実績値との差異及び通期業績予想の修正に関するお知らせ

サカタのタネ (13770)

Financial Results & Forecasts 20260113 15:30

Sales for the second half period (H2) exceeded expectations by 4.9% due to strong demand for vegetable and flower seeds, and a more favorable exchange rate.
Operating profit for H2 surpassed forecasts by 37.9% driven by higher-than-expected sales and improved gross margin.
Ordinary profit for H2 was 55.1% above estimates, boosted by increased operating profits and improved foreign exchange gains.
Net income attributable to parent company shareholders in H2 was 55.4% higher than expected, thanks to increased ordinary profit and gains from the sale of investment securities.
Full-year sales, operating profit, ordinary profit, and net income attributable to parent company shareholders have been revised upwards by 5.8%, 13.6%, 18.2%, and 11.1% respectively, reflecting recent performance and updated sales projections and exchange rates.

2026年５月期第２四半期（中間期）決算短信補足説明資料

サカタのタネ (13770)

Financial Results & Forecasts 20260113 15:30

financial results section missing: performance period

2026年５月期第２四半期（中間期）決算短信[日本基準]（連結）

サカタのタネ (13770)

Financial Results & Forecasts 20260113 15:30

株式会社サカタのタネ (1377) FY2026 Q2 Consolidated

	Sales	Operating profit	Ordinary profit	Net profit
Perf mil yen	47746	6895	7753	6990
YoY	+12.8%	+21.6%	+37.2%	+36.4%
Fcst (mil yen) ▲	101000	12500	13000	10000
YoY	+8.7%	+2.0%	+5.6%	+3.0%
Prog	47.3%	55.2%	59.6%	69.9%
Dividends ○ 2026年5月期(予想)		YE 40.00, Total 75.00 · EPS 231.22

Sakata Seed Corporation's Q2 results showed strong top-line growth driven by increased sales of vegetable and flower seeds, benefiting from favorable foreign exchange rates. Operating profits surged due to improved profit margins and one-off gains.

Business highlights

Seed Sales Growth Sales of vegetable and flower seeds grew significantly, contributing to overall revenue increase.
Operating Profit Margin Improvement Operating profit margins improved due to better pricing, cost control, and one-off gains.
Exchange Rate Impact Favorable exchange rates contributed to sales growth.

Financial position

Cash generation Significantly increased by ¥3,924mn to ¥6,294mn
Working capital Increased by ¥90.88mn due to higher inventory and increases in accounts receivable and cash
Leverage and liabilities Significantly increased by ¥2,920mn to ¥5,789mn
Capital allocation Acquired fixed assets for ¥31.1bn, increased investment securities by ¥28.9mn

Analyst take

Sakata Seed Corporation's strong Q2 results reflect solid demand for its seed products, underpinned by effective cost management and operational efficiency. The company's ability to navigate currency fluctuations positively further enhances its earnings resilience.
The company has shown strong cash flow generation but has increased its leverage. This may imply that the company is investing for growth, but it should be monitored to ensure it doesn't lead to excessive financial risk.
Strong performance in the vegetable and flower seeds segment may indicate broader demand trends in the agricultural sector, reflecting favorable growing conditions or increased farming activity.

2026年2月期　第3四半期決算短信[日本基準]（連結）

近鉄百貨店 (82440)

Financial Results & Forecasts 20260113 15:30

financial results section missing: performance rows

2026年８月期第１四半期決算短信〔日本基準〕（連結）

旭化学 (79280)

Financial Results & Forecasts 20260113 15:30

旭化学工業株式会社 (7928) FY2026 Q1 Consolidated

	Sales	Operating profit	Ordinary profit	Net profit
Perf mil yen	2325	34	66	35
YoY	+1.2%	-	+623.3%	-
Fcst (mil yen) ○	7850	40	110	50
YoY	-6.1%	-	-3.0%	+6.1%
Prog	29.6%	85.0%	60.0%	70.0%
Dividends ○ 2026年8月期（予想）		2Q 5.00, YE 5.00, Total 10.00 · EPS 15.99

Strong earnings recovery in Q1, driven by operational improvements and new product launches.

Business highlights

Operational Efficiency Achieved significant profit improvement through cost reduction initiatives and automation investments.
New Product Launch Launched new auto parts, albeit with initial lower sales but improved profit margins.

Financial position

Cash generation Increased by JPY 2.22 billion (JPY 67.15 billion total)
Working capital Decreased by JPY 1.66 billion (JPY 43.02 billion total)
Leverage Decreased by JPY 830 million (JPY 13.3 billion total)

Analyst take

The company's strong operational performance suggests robust underlying business momentum.
The company's balance sheet showed improvements in cash generation and working capital efficiency. However, the decrease in leverage was largely driven by a one-off reduction in short-term borrowings.
Peer companies may face pressure to improve operational efficiency as the economic outlook remains uncertain.

2026年２月期第３四半期決算短信〔日本基準〕（連結）

タビオ (26680)

Financial Results & Forecasts 20260113 15:30

タビオ株式会社 (2668) FY2026 Q3 Consolidated

	Sales	Operating profit	Ordinary profit	Net profit
Perf mil yen	12443	701	726	498
YoY	+1.0%	+36.5%	+38.9%	+57.4%
Fcst (mil yen) ○	17122	803	809	491
YoY	+1.6%	+8.5%	+7.2%	-5.6%
Prog	72.7%	87.3%	89.7%	101.4%
Dividends ○ 2026年2月期（予想）		YE 30.00, Total 30.00 · EPS 72.31

Tabio Corporation (TYO: 2668) reported a slight YoY increase in sales of 1% and robust profitability growth, with operating profit up by 37% YoY.

Business highlights

Core product demand Sales of core products, including warm function socks, remained stable despite economic uncertainties.
E-commerce growth Domestic e-commerce business grew by 2% YoY.
Overseas expansion Overseas business grew by 5% YoY, driven by China and Korea markets.
Sports wholesale segment Sports wholesale business grew by 14% YoY, driven by running and football products.

Financial position

Cash generation Cash decreased by ¥480 million due to lower cash and bank balances.
Working capital Increased by ¥833 million due to higher receivables, inventory, and other investments.
Leverage Total debt increased by ¥489 million, with a decrease in long-term loans and an increase in trade payables.
Equity Shareholders' equity increased by ¥303 million, primarily due to retained earnings.
Capital allocation signals Decrease in cash and increase in working capital and debt suggest potential investment in operations or acquisitions.

Analyst take

Tabio's strong profitability growth suggests efficient cost management and improved pricing power, despite modest sales growth. The company's ability to maintain stable core product demand and drive e-commerce and overseas growth bodes well for its long-term prospects.
The company's balance sheet shows a decrease in liquidity and an increase in debt, which could pose risks to financial resilience. However, the improvement in working capital and shareholders' equity provides some offset.
The performance indicates that consumers remain brand loyal to Tabio's products even in uncertain economic conditions, positive for the broader apparel industry.

剰余金の配当（中間配当）に関するお知らせ

イージェイＨＤ (21530)

Financial Results & Forecasts 20260113 15:30

Interim Dividend Announcement: EJ Holdings (2153) declares an interim dividend of 25 yen per share, to be paid on February 5, 2026.
Dividend Source: The dividend will be paid from retained earnings.
Dividend Policy: The company aims for long-term stable profit returns and balances between reinvesting profits for future growth and distributing them through dividends.
Future Capital Allocation: EJ Holdings plans to invest strategically for sustainable growth while optimizing capital costs and investment efficiency.
No Material Changes or Surprises Stated: The announcement aligns with the company’s previously stated dividend policy and there are no significant changes or surprises mentioned.

2026年５月期　第２四半期（中間期）決算短信〔日本基準〕（連結）

コスモス薬品 (33490)

Financial Results & Forecasts 20260113 15:30

株式会社コスモス薬品 (3349) FY2026 Q2 Consolidated

	Sales	Operating profit	Ordinary profit	Net profit
Perf mil yen	537175	31481	20676	21934
YoY	+6.2%	+4.6%	+1.6%	+0.7%
Fcst (mil yen) ○	1057000	40500	43200	31000
YoY	+4.5%	+0.2%	+0.1%	+0.1%
Prog	50.8%	77.7%	47.9%	70.8%
Dividends ○ 2026年5月期(予想)		YE 37.50, Total 75.00 · EPS 391.13

Cosmos Pharmaceuticals' Q2 sales and profits grew modestly YoY, driven by new store openings and low-cost operations, despite weak consumer spending due to price increases outpacing wage growth.

Business highlights

Store Expansion Opened 33 new stores across Japan, focusing on expanding into newer regions and increasing store count to 1,640.
Cost Management Implemented low-cost operations to maintain competitive pricing, supporting profit growth despite weak consumer demand.
Profit Growth Sales grew 6.2% YoY, while operating profit increased by a slower 4.6%, indicating margin compression.

Financial position

Cash generation Decrease in cash and cash equivalents due to investments and dividend payouts
Working capital Increase in trade payables and inventory, decrease in accounts receivable
Leverage Modest increase in total liabilities, decrease in long-term debt
Capital allocation signals Significant investment in tangible fixed assets, increased dividends paid out
One-off or structural balance sheet changes Increase in retained earnings due to intermediate profit recognition

Analyst take

Cosmos Pharmaceuticals' modest profit growth demonstrates effective cost management, but slowing margin expansion suggests challenges in passing on higher input costs to consumers.
The company maintains a strong balance sheet with adequate liquidity. However, the decrease in cash and cash equivalents due to increased capital expenditure and dividend payouts warrants monitoring.
The pharmaceutical retail industry may face headwinds due to weak consumer demand and increasing competition, emphasizing the importance of cost control and strategic store expansion.

2026年５月期第２四半期（中間期）決算短信[日本基準]（連結）

三光合成 (78880)

Financial Results & Forecasts 20260113 15:30

三光合成株式会社 (7888) FY2026 Q2 Consolidated

	Sales	Operating profit	Ordinary profit	Net profit
Perf mil yen	48914	3356	2947	2072
YoY	+6.9%	+13.6%	+11.4%	+7.6%
Fcst (mil yen) ○	94000	6100	5500	4000
YoY	+3.2%	+7.8%	+5.9%	+3.7%
Prog	52.0%	55.0%	53.6%	51.8%
Dividends ○ 2026年5月期（予想）		YE 14.00, Total 28.00 · EPS 131.21

San'yo Chemical Co., Ltd. (7888) delivered solid growth in the second half of its fiscal year 2026 with improved profitability driven by strategic initiatives.

Business highlights

Core product demand Strong demand for high-value products led to a 6.9% YoY increase in sales.
Operational efficiency Cost-cutting measures resulted in a 13.6% YoY increase in operating profit.

Financial position

Cash generation Increased by ¥2.155Bn to ¥14.185Bn
Working capital Increased by ¥5.492Bn, primarily due to higher receivables (+¥3.347Bn)
Leverage Increased by ¥4.492Bn primarily due to higher long-term borrowings (+¥4.970Bn)
Capital allocation signals Significant investment in PPE (+¥3.236Bn), with no significant M&A or divestments
One-off or structural balance sheet changes Increase in short-term borrowings (+¥2.530Bn) due to seasonal working capital needs

Analyst take

San'yo's performance indicates steady business momentum driven by strategic initiatives focused on high-value products and operational efficiency.
The company's balance sheet shows improved cash generation and liquidity. However, there is a slight increase in leverage due to higher long-term borrowings, which could potentially impact future earnings. Working capital levels have increased, primarily due to higher receivables, indicating stable longer-term earnings quality.
Peers may face pressure to follow suit in focusing on value-added products to maintain competitiveness.

2026年５月第２四半期（中間期）連結業績予想と実績値との差異及び通期業績予想の修正に関するお知らせ

ＩＫホールディングス (27220)

Financial Results & Forecasts 20260113 15:20

Revenue below expectations: Direct Marketing and Sales Marketing businesses underperformed, resulting in a 679 million yen reduction.
Gross margin down: Increased proportion of wholesale sales led to a 0.5% decrease.
Profit decreases: Due to reduced revenue, operating profit decreased by 121 million yen, ordinary income by 111 million yen, and net income attributable to parent by 49 million yen.
Full-year forecast revised down: Revenue, operating profit, and ordinary income revised down by 10.4%, 30.0%, and 31.3% respectively.
Absorption of subsidiary loss: Company plans to absorb a loss from the acquisition of a subsidiary, which may result in deferred tax assets being recognized in the future.

2026年５月期第2四半期決算説明資料

ＩＫホールディングス (27220)

Financial Results & Forecasts 20260113 15:20

Revenue & Profit Trends:
H1/2026: Consolidated operating revenue ¥4.5 billion (+5% YoY), operating profit ¥750 million (-8% YoY), net income ¥520 million (-9% YoY)
FY2026 Guidance: Revenue revised downward to ¥10.4 billion
Business Performance:
Decrease in total sales and profit expected for FY2026 compared to the previous year
Sales Marketing business to decrease due to Direct Mailing business decline
Gross margin rate expected to decrease, impacting operating income
Growth Strategies:
Korean Cosmetics: Strengthen core brands, acquire new ones, implement pop-up shops and events
E-commerce (EC Business): Reorganize groups for LTV priority, transfer sales from Direct Mailing, maximize synergies through multi-channel sales
ODM Business: Establish dedicated department, enhance collaborations with retailers, launch strategic projects
Korean Cosmetics Market:
High popularity and satisfaction across age groups, significant market size growth
Korean cosmetics dominate Japan’s imports (skincare, point makeup)
IK Holdings’ Position in Korean Cosmetics Market:
Benefits from stable supply, quality control, large-scale retail partnerships as a regular agent for Korean brands

2026年５月期第2四半期（中間期）決算短信〔日本基準〕(連結)

ＩＫホールディングス (27220)

Financial Results & Forecasts 20260113 15:20

株式会社ＩＫホールディングス (2722) FY2026 Q2 Consolidated

	Sales	Operating profit	Ordinary profit	Net profit
Perf mil yen	7441	121	111	49
YoY	+2.5%	+18.2%	+12.2%	-62.5%
Fcst (mil yen) ▲	14700	350	330	200
YoY	-3.4%	-17.6%	-20.7%	-37.7%
Prog	50.6%	34.6%	33.6%	24.5%
Dividends ○ 2026年5月期（予想）		YE 9.00, Total 9.00 · EPS 26.48

IK Holdings reported mixed results in the second half of 2026, with sales and core profits growing but net profit declining due to one-off factors.

Business highlights

Core product growth Korean cosmetics (ma:nyo, BRAYE) expanded into new retail channels driving top-line growth.
ODM expansion ODM operations continued to grow, contributing to profit improvement.
Net profit decline One-off factors led to a significant drop in net profit despite strong operational performance.

Financial position

Cash generation vs accounting profit Cash flow from operations (CFO) increased by ¥194 million compared to the previous year-end, driven mainly by an increase in accounts receivable and inventories.
Working capital movements Working capital increased by ¥149 million primarily due to an increase in accounts receivable and inventories.
Leverage and liabilities Total debt increased by ¥203 million, primarily due to an increase in long-term loans.
Capital allocation signals Retained earnings decreased by ¥11 million, while share buybacks increased by ¥8 million.

Analyst take

IK Holdings' core businesses showed resilience amidst economic uncertainty, validating their strategic focus on Korean cosmetics and ODM expansion. However, one-off factors negatively impacted net profit in the period.
The company's balance sheet shows improved cash generation from operations, along with increased working capital. However, the increase in leverage is a concern that should be monitored closely.
The K-Beauty trend continues to drive growth for cosmetics companies, while ODM operations remain a promising avenue for diversifying revenue streams.

2025年11月期決算短信〔日本基準〕（連結）

アステナＨＤ (80950)

Financial Results & Forecasts 20260113 15:00

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2025年11月期決算短信〔日本基準〕（連結）

サーラ (27340)

Financial Results & Forecasts 20260113 15:00

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2026年2月期第3四半期決算短信[日本基準](連結)

エコス (75200)

Financial Results & Forecasts 20260113 15:00

株式会社エコス (7520) FY2026 Q3 Consolidated

	Sales	Operating profit	Ordinary profit	Net profit
Perf mil yen	104332	4064	4209	3281
YoY	+2.5%	-3.5%	-4.5%	+12.7%
Fcst (mil yen) ○	140000	6000	6000	4000
YoY	+2.1%	-0.3%	-4.5%	-3.2%
Prog	74.5%	67.7%	70.2%	82.0%
Dividends ○ 2026年2月期(予想)		YE 70.00, Total 70.00 · EPS 356.25

EcoSys reported mixed results with strong net profit growth driven by cost-cutting, offsetting a slight slowdown in sales and operating profits.

Business highlights

Sales Performance Sales grew by 2.5% YoY due to increased foot traffic and higher average transaction value (ATV).
Operating Profit Margin Operating profit margin declined by 3.5% YoY due to increased input costs and promotional expenses.
Cost-cutting Initiatives Net profit grew by 12.7% YoY driven by successful cost reduction efforts.

Financial position

Cash generation Decrease in 'cash and cash equivalents' by ¥19.4 billion.
Working capital Decrease by ¥19.4 billion, mainly due to cash reduction.
Leverage Decrease in total liabilities by ¥30.86 billion.
Capital allocation Increase in retained earnings by ¥25.52 billion, driven by Q3 profits.

Analyst take

EcoSys' results indicate a strong focus on top-line growth, but rising costs present a challenge to maintaining profit margins. Successful cost-cutting initiatives have helped offset these pressures thus far.
The company's balance sheet has experienced mixed changes. While there is a positive development in reduced leverage, cash reduction and working capital decrease are concerning for short-term liquidity management.
Rising input costs and intense competition may impact profitability across the industry. Successful cost management will be crucial for retailers to maintain their earnings momentum.

2025年11月期　決算短信［日本基準］（連結）

アスカ (72270)

Financial Results & Forecasts 20260113 14:30

アスカ株式会社 (7227) FY2025

	Sales	Operating profit	Ordinary profit	Net profit
Perf mil yen	46356	2129	2167	1521
YoY	+1.9%	+17.9%	+13.2%	+19.3%
Fcst (mil yen)	47000	2200	2200	1550
YoY	+1.4%	+3.3%	+1.5%	+1.9%
Prog	98.6%	96.8%	98.5%	98.1%
Dividends 2026年11月期（予想）		YE 54.00, Total 19.90 · EPS 271.48

Asuka Corporation delivered steady growth in sales and profits driven by strong operational performance.

Business highlights

Core product demand Sales grew 1.9% YoY, driven primarily by increased demand for core products.
Operational efficiency Operating profit surged 17.9% YoY due to improved operational efficiency.
Uncertainty in external environment Performance was resilient despite headwinds from international instability, high material costs, and currency fluctuations.

Financial position

Cash generation vs Accounting profit Cash flow from operations (CFO) decreased by ¥18.7 billion, despite a ¥5.2 billion increase in net income.
Working capital movements Net working capital increased by ¥15.3 billion due to an increase in accounts receivable.
Leverage and liabilities Total debt decreased by ¥19.2 billion due to a reduction in short-term borrowings.
Capital allocation signals Retained earnings increased by ¥15.5 billion, indicating that the company is reinvesting its profits.

Analyst take

Asuka's strong operational performance suggests robust underlying business momentum, despite external headwinds.
Despite the decrease in cash flow from operations, the balance sheet remains healthy with a solid improvement in leverage. However, the increase in working capital requirements is something to monitor.
The company's ability to deliver growth through internal improvements may set a positive example for peers in the industry.

2026年２月期第３四半期決算短信〔日本基準〕（非連結）

きょくと (23000)

Financial Results & Forecasts 20260113 14:00

株式会社きょくとう (2300) FY2026 Q3 Non-consolidated

	Sales	Operating profit	Ordinary profit	Net profit
Perf mil yen	4262	196	266	183
YoY	-1.6%	-33.0%	-25.7%	-24.5%
Fcst (mil yen) ○	5500	200	300	200
YoY	+2.2%	+108.2%	+64.7%	+140.8%
Prog	77.5%	98.0%	88.7%	91.5%
Dividends ○ 2026年2月期(予想)		YE 5.50, Total 11.00 · EPS 38.01

Company's Q3 performance showed a decline in profits due to tough macroeconomic conditions and unseasonable weather, despite strategic investments in new products, store expansion, and marketing campaigns.

Business highlights

Weather-driven demand Unfavorable weather patterns during key seasonal periods negatively impacted sales.
New product launch Introduced 'Vermin Featherbed Reform' service, aiming to drive sales and environmental sustainability.
Operational expenses Increased personnel and POS system costs led to higher operating expenses.

Financial position

Cash generation Increased by ¥119,636 thousand compared to the previous fiscal year-end.
Working capital Increased by ¥108,588 thousand due to an increase in current liabilities.
Leverage Decreased by ¥60,208 thousand compared to the previous fiscal year-end.
Capital allocation signals Net assets increased by ¥200,016 thousand due to an increase in retained earnings (¥125,580 thousand) and other securities evaluation reserves (¥74,479 thousand).

Analyst take

Company's underlying business momentum is challenged by weather conditions and elevated costs, despite efforts to expand its offerings and strengthen market presence.
The company's balance sheet has shown signs of improvement, with increased cash generation, reduced leverage, and effective capital allocation. However, close monitoring of working capital movements is necessary to ensure optimal liquidity management.
The home cleaning industry may face headwinds due to economic uncertainty and changing consumer behavior.

2026年２月期第３四半期決算短信〔日本基準〕（連結）

ありがとうＳ (31770)

Financial Results & Forecasts 20260113 13:30

株式会社ありがとうサービス (3177) FY2026 Q3 Consolidated

	Sales	Operating profit	Ordinary profit	Net profit
Perf mil yen	8267	596	651	401
YoY	+6.1%	-6.0%	-3.2%	-5.4%
Fcst (mil yen) ○	10700	880	954	504
YoY	+0.8%	0.0%	0.0%	0.0%
Prog	77.3%	67.7%	68.2%	79.6%
Dividends ○ 2026年2月期（予想）		YE 135.00, Total 135.00 · EPS 545.97

Arigato Services' Q3 performance showed mixed results, with sales growing 6.1% YoY but profits declining due to increased costs and one-time expenses.

Business highlights

Core business growth Sales increased by 6.1% YoY driven by new store openings in Japan and overseas.
Operational efficiency Operating profit declined by 6.0% YoY due to increased costs and one-time expenses.
Store network expansion Arigato opened 5 new stores in Japan and 2 overseas, while closing 3 underperforming ones.

Financial position

Cash generation Decreased by ¥371,355 thousand compared to the previous year-end.
Working capital Decreased by ¥186,171 thousand compared to the previous year-end.
Leverage Decreased by ¥208,322 thousand compared to the previous year-end.
Capital allocation Increase in fixed assets (¥309,609 thousand) and investments (¥40,467 thousand).

Analyst take

Arigato's strong sales growth is encouraging, but profit margin deterioration warrants closer examination of cost structure and one-time expenses.
The company's balance sheet remains solid with a healthy reduction in leverage, but working capital management should be monitored given the decrease in cash and increase in inventory.
The company's overseas expansion strategy may serve as a bellwether for other Japanese retailers looking to grow internationally.

2026年５月期　第２四半期(中間期)決算短信[日本基準](非連結)

岡山製紙 (38920)

Financial Results & Forecasts 20260113 13:00

株式会社岡山製紙 (3892) FY2026 Q2 Non-consolidated

	Sales	Operating profit	Ordinary profit	Net profit
Perf mil yen	5631	503	578	429
YoY	-5.6%	-21.1%	-17.0%	-11.3%
Fcst (mil yen) ○	11600	900	1000	700
YoY	+0.7%	-12.8%	-12.9%	-12.4%
Prog	48.5%	55.9%	57.8%	61.3%
Dividends ○ 2026年5月期（予想）		YE 25.00, Total 50.00 · EPS 151.02

Okamura Paper's Q2 FY2026 results were marked by a decline in both revenue and profits, driven primarily by decreased board paper sales.

Business highlights

Core product demand Board paper sales volume fell year-on-year, impacting overall revenue.
Cost structure Operating expenses increased, exacerbating the impact of lower revenue on profits.

Financial position

Cash generation Decreased by ¥262 billion due to capital expenditure
Working capital Decreased by ¥91 billion primarily due to decrease in cash and investments
Leverage and liabilities Decreased by ¥136 billion to ¥3,512 billion, with a slight increase in fixed liabilities
Capital allocation signals Significant increase in fixed assets (¥808 billion) due to investment in securities
Equity Increased by ¥852 billion to ¥13,797 billion due to retained earnings and other reserves

Analyst take

The decline in board paper sales and increased expenses suggest weakening business momentum, potentially indicating structural issues or intense competition.
The company's balance sheet shows improved liquidity and equity, but working capital has decreased due to capital expenditure. The increase in fixed assets signals potential long-term growth opportunities, but the decrease in cash generation is a concern for short-term financial flexibility.
Similar trends in other paper manufacturers may hint at broader industry headwinds or pricing pressures.

2026年５月期第２四半期（中間期）決算短信〔日本基準〕(連結)

キャリアバンク (48340)

Financial Results & Forecasts 20260113 13:00

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2026年５月期第２四半期（中間期）決算短信〔日本基準〕（連結）

オータケ (74340)

Financial Results & Forecasts 20260113 13:00

株式会社オータケ (7434) FY2026 Q2 Consolidated

	Sales	Operating profit	Ordinary profit	Net profit
Perf mil yen	17435	623	737	503
YoY	+8.0%	+21.3%	+17.9%	+21.3%
Fcst (mil yen) ○	34000	1000	1220	860
YoY	+3.1%	+2.3%	+0.6%	+0.6%
Prog	51.3%	62.3%	60.4%	58.5%
Dividends ○ 2026年5月期（予想）		YE 37.00, Total 37.00 · EPS 219.63

Otarake Group delivered solid growth in sales and profits, driven by increased demand for its core products and investments in new business areas.

Business highlights

Core product demand Sales grew by 8.0% YoY due to increased demand for Otarake's core pipe materials
Expansion into new business areas Otarake is expanding its business domains to drive growth, including the pipe works department and EC sites
Operating margins Operating margin improved by 21.3% YoY due to efficient cost management

Financial position

Cash generation Increased by ¥15.73 billion to ¥276.38 billion
Leverage Increased by ¥6.17 billion to ¥112.93 billion
Equity Increased by ¥9.56 billion to ¥163.44 billion

Analyst take

Otarake's solid performance indicates a robust underlying business, driven by strong demand for core products and strategic expansion into new areas.
The balance sheet shows overall improvement in cash generation and equity growth, but increased leverage warrants close monitoring.
The pipe materials industry remains resilient despite broader economic headwinds, with Otarake's performance suggesting that well-positioned players can continue to grow.

2026年２月期　第３四半期　決算・参考資料

ライフコーポ (81940)

Financial Results & Forecasts 20260113 11:30

Summary:
Financial Highlights (Consolidated):
Revenue: 2023 - ¥580.4 billion; 2024 - ¥609.3 billion; 2025 (Forecast) - ¥634.9 billion
Operating Profit Margin:
2023: 3.2%
2024: 2.8%
2025 (Forecast): 2.9%
Net Income Margin:
2023: 2.2%
2024: 2.0%
2025 (Forecast): 1.9%
Dividends:
2023: ¥1,700 per share
2024: ¥1,800 per share
2025 (Forecast): ¥1,900 per share
Store Expansion & Renovations:
New stores opening in 2026: 5 (3 in the Kanto region, 2 in the Kansai region)
Store renovations in 2026: 9 (6 in the Kanto region, 3 in the Kansai region)
Store closures in 2026: 2 (both in the Kansai region)
Company Profile:
Name: Life Corporation
Founded: 1910
Incorporated: 1956
Capitalization: ¥10,004 million
Outstanding shares: 90,501,600
Subsidiaries: 1 (Life Financial Services Corporation)

2026年２月期　第３四半期決算短信〔日本基準〕（連結）

ライフコーポ (81940)

Financial Results & Forecasts 20260113 11:30

株式会社ライフコーポレーション (8194) FY2026 Q3 Consolidated

	Sales	Operating profit	Ordinary profit	Net profit
Perf mil yen	659432	19201	19999	12912
YoY	+4.2%	+8.5%	+9.0%	+0.8%
Fcst (mil yen) ○	885000	25700	26500	18000
YoY	+4.1%	+1.7%	+1.1%	+0.3%
Prog	74.5%	74.7%	75.5%	71.7%
Dividends ○ 2026年2月期（予想）		YE 32.50, Total 65.00 · EPS 208.05

Life Corporation delivered a solid performance in Q3, with revenue growth of 4.2% YoY and operating profit up by 8.5%.

Business highlights

Core Supermarket Sales Revenue from core supermarket operations grew by 4.2% YoY driven by new store openings, expansion of NetSuper market, and strong performance of private label brands like BIO-RAL.
Operating Expenses Management Despite increased costs due to new store openings, non-cash payment fees, and system-related expenses, as well as investments in human resources, operating profit grew by 8.5% YoY.
Net Income Growth Net income grew by 0.8% YoY, with a slightly lower growth rate compared to operating profit due to higher tax expenses.

Financial position

Cash generation Increased by ¥220.49 billion, mainly due to operating activities.
Working capital Increased by ¥279.93 billion due to growth in cash, receivables, and inventories.
Leverage Increased by ¥224.14 billion, driven by higher payables and accruals.
Capital allocation Share repurchase reduced shareholders' equity by ¥106.33 billion.
One-off or structural balance sheet changes Increase in deferred tax assets (¥49.24 billion) suggests potential temporary losses.

Analyst take

Life Corporation's Q3 results demonstrate a resilient business model, with strong sales growth driven by strategic initiatives and effective cost management.
The balance sheet shows improved liquidity and financial resilience, but the increase in leverage requires close monitoring.
The company's success in expanding private label brands and managing operating expenses highlights the importance of these strategies in an increasingly competitive retail environment.

2025年12月度月次事業進捗レポートのお知らせ

セルシス (36630)

Financial Results & Forecasts 20260113 11:00

Summary:
1. Sales and Revenue Growth:
The company has seen a significant increase in total sales, with December 2023 reaching an all-time high.
Subscriptions have also reached a record high in the same period.
1. Marketing Campaign Success:
A marketing campaign focused on selling tools to acquire new users was successful, contributing to increased tool sales.
1. Product and Services:
The company offers products like “CLIP STUDIO PAINT” for creative professionals, along with new service platforms.
It aims to support creators in various aspects of their journey and foster a more colorful world.
1. Financial Information Disclosure:
The company provides financial information on its corporate site, including IR-related news and an IR questionnaire.
It also publishes an IR magazine and maintains a YouTube channel for official updates.
1. Business Strategy:
The company operates in the expanding creator economy market, focusing on supporting creators’ activities and providing new platforms for them.
Its strategy is to offer total support for various aspects of creators’ journeys.
1. Recorded Data:
Sales data provided is in thousands of yen (百万円) and has been rounded down during calculation.
The company’s fiscal year ends on December 31st, with quarterly financial reports being subject to adjustments at the end of each quarter due to variations in the number of business days per month.

2026年３月期　12月度店舗売上高および出店状況についてのお知らせ

ハードオフ (26740)

Financial Results & Forecasts 20260113 10:00

Total sales in December 2025 increased by 127.8% year-over-year (YoY) to ¥3,533 million.
Same-store sales (excluding FC business) grew by 107.5% YoY in December 2025.
The number of Hard Off stores (both directly managed and franchised) increased from 456 in April 2025 to 540 in March 2026.

2025年12月度ゴルフドゥ！店舗売上高前年対比に関するお知らせ

ゴルフ・ドゥ (30320)

Financial Results & Forecasts 20260113 10:00

Straight Operated Shops (SO): Total and existing shops’ sales exceeded the previous year.
Sales Performance: December’s total sales were the highest ever recorded on a monthly basis, surpassing May 2025.
Product Category Sales:
New golf clubs: Utility, wedge, and putter categories increased compared to last year.
Used items (used clubs + used equipment): Driver, fairway wood, utility, and shaft categories grew.
Accessories: Grips increased but total accessories sales decreased.
Franchise Stores (FC): Total FC store sales decreased compared to last year.

2026年３月期12月度月次売上状況（単体）のお知らせ

ワットマン (99270)

Financial Results & Forecasts 20260113 09:15

Same-store sales in Dec 2025: -0.6% YoY (compared to prior year)
Total store sales in Dec 2025: +0.8% YoY
Apparel and accessories performed well, while books and new trading cards underperformed
Store count changes: Core business remained stable at 48 stores; Spin-off business increased from 11 to 13 stores

Regulatory / Legal / Governance

2026年３月期半期報告書のレビュー結論不表明に関するお知らせ

Ａｂａｌａｎｃｅ (38560)

Regulatory / Legal / Governance 20260113 18:40

Abalanced’s auditor could not express an opinion on the company’s interim consolidated financial statements due to ongoing investigations into past misconduct.
The misconduct involved inappropriate accounting practices at a subsidiary, driven by pressure to meet cash flow targets and budget goals.
Root causes were identified as insufficient governance understanding, low compliance awareness, and weak corporate culture.
Abalanced had not yet completed internal investigations or implemented preventive measures to prevent future occurrences.
The company apologized for the situation and committed to cooperate with external auditors and complete their investigations promptly.

第27期半期報告書提出完了に関するお知らせ

Ａｂａｌａｎｃｅ (38560)

Regulatory / Legal / Governance 20260113 18:40

Abalanance (38560) submitted delayed Q2 FY2025 report on Jan 13, 2026.
Extension approved until Jan 13, 2026, from initial Nov 14, 2025 deadline.
Apologies expressed to shareholders and stakeholders for inconvenience caused.
No material changes or surprises mentioned in the disclosure.

臨時株主総会招集のための基準日設定に関するお知らせ

ＦＦＪ (70920)

Regulatory / Legal / Governance 20260113 16:00

Shareholder Meeting Announcement: Fasting Fitness Japan (FFJ) has set a record date of January 28, 2026 for an extraordinary general shareholder meeting.
Public Offer Details: FFJ announced details about the public offer by JG35, which started on December 2, 2025. If JG35 fails to acquire all shares and new subscription rights, they plan to merge FFJ’s shares and delist them after the public offer.
Meeting Purpose: The extraordinary meeting will be held between early March and mid-March 2026 if necessary. It aims to approve a merger of FFJ’s shares and abolish the unit share number definition in the articles of association.
FFJ’s Role: FFJ has set the record date in preparation for the possible extraordinary meeting. They will announce further details once decided, but they won’t hold the meeting or use the record date if the public offer fails.
Public Announcement: The record date announcement was made on January 13, 2026, and is available electronically on FFJ’s homepage.

臨時株主総会招集のための基準日設定に関するお知らせ

シンワワイズ (24370)

Regulatory / Legal / Governance 20260113 15:30

Announcement Date: January 13, 2026
Record Date for Shareholder Meeting: February 9, 2026 (Monday)
Meeting Details to be Announced Later
Agenda: Transition to a company with an audit and supervisory committee

株式併合、単元株式数の定めの廃止及び定款の一部変更に係る臨時株主総会の承認に関するお知らせ

札臨 (97760)

Regulatory / Legal / Governance 20260113 15:30

Share Consolidation Approved: The extraordinary general meeting held today approved the proposal to consolidate shares and change the company’s articles of association. This means that one share will be combined with every 169,414 existing shares.
Upcoming Delisting: As a result of the consolidation, the company’s shares will no longer meet the listing standards for the Standard Market and the Main Board of the Sapporo Securities Exchange. The shares will be delisted on February 16, 2026, following a period as a “consolidated stock” from January 13 to February 15, 2026.
Self-Shares to Be Cancelled: The company plans to cancel 1,096,262 self-held shares on February 17, 2026. This will reduce the issued share capital before consolidation from 4,211,600 shares to 3,119,738 shares.
Change in Articles of Association: The approved changes include abolishing the unit share number rule, updating the maximum number of issuable shares to 72, and removing provisions for regular general meeting dates and electronic provision of shareholders’ materials. These changes will take effect on February 18, 2026, when the consolidation takes effect.
Share Consolidation Schedule: The consolidation process will be completed by February 18, 2026, following the extraordinary general meeting held today (January 13, 2026), a period as a “consolidated stock” from January 13 to February 15, 2026, and delisting on February 16, 2026.

（開示事項の経過）当社子会社が提供したIP電話番号の不正利用に関する再発防止策の報告書提出について

ｉｐｓ (43900)

Regulatory / Legal / Governance 20260113 15:30

IPS (43900) submitted report on prevention measures for recurring IP phone number misuse by its subsidiary.
No similar risks identified in IPSPRO’s other transactions.
IPSPRO transitioned to a new management structure with enhanced internal controls and governance.
IPS focuses on improving business operations and IPSPRO’s sustained growth.
Both companies reaffirm their social responsibility as communication service providers.

1月9日付開示資料「月次報告（2025年12月度）」の一部追記に関するお知らせ

串カツ田中ＨＤ (35470)

Regulatory / Legal / Governance 20260113 09:00

Sales Growth: Sales increased by 111.9% year-over-year (YoY) for existing stores in December.
Client Numbers & Pricing: Customer numbers were up 108.4%, and customer spending (client single price) was at 103.2% of the previous year’s level.
Campaign Adjustment: The company reduced large-scale promotional campaigns like the annual “founder festival” in December, yet still saw increased sales due to strong product appeal.
New Products’ Success: New products introduced in January received positive customer feedback and contributed to overall sales growth.
Future Strategy Shift: The company aims to shift from price-based promotions towards a sustainable business model focused on product strength to drive ongoing customer growth and profitability.

Other

固定資産（系統用蓄電所設備）及び電力接続権の取得に関するお知らせ

スターシーズ (30830)

Other 20260113 18:30

StarTreez acquired system-use battery storage facilities and electricity connection rights from JEIS Corporation.
The acquisition is part of StarTreez’s expansion into the renewable energy business, specifically the system-use battery storage business.
The facilities are located in Wakayama Prefecture, connected to Kansai Electric Power, with Huawei providing the batteries and PCS.
The acquisition will not impact StarTreez’s FY2026 Q2 consolidated results, as reflected in the recently released “2026 Q2 Third Quarter Results Notice”.
The acquired assets have been reclassified from fixed assets to current assets (sales inventory).

第４回新株予約権の一部譲渡の承認に関するお知らせ

スターシーズ (30830)

Other 20260113 18:30

New Stock Warrant Portion Transfer Approval: StarStages’ (3083) board approved the transfer of part of its 4th stock warrants issued in Mar 2024.
Transfer Details:
From: Mirai Saisei Support Organization Co., Ltd. (1,000,000 shares)
To: LEOMO. Inc. (300,000 shares)
Price per warrant: 10 yen
Transfer date: Jan 20, 2026 (planned)
LEOMO’s Background: US-based software company, not related to StarStages through capital, personnel, or transaction ties.
Impact on StarStages’ Performance: No expected impact.

固定資産の保有目的変更に関するお知らせ

スターシーズ (30830)

Other 20260113 18:30

Purpose Change: Starstages (30830) altered holding purpose of fixed assets to current assets.
Reason: To sell certain system-use power storage facilities under favorable conditions, given high demand for connected rights in the market.
Assets Affected:
Nanki Kawachi Kami-Tate Blue Energy Storage System
Nanki Kawachi Momoyama-Cho Blue Energy Storage System
Toyohashi Ueda-Cho Blue Energy Storage System
Change Date: January 13, 2026
Expected Impact on FY2026 Q2 Consolidated Results: Minimal

当社に対する訴訟提起に関するお知らせ

イメージワン (26670)

Other 20260113 18:15

ImageOne Inc. (26670) faced a lawsuit on Dec 16, 2025, served on Jan 13, 2026.
The lawsuit was filed at the Tokyo District Court by Takashi Hatano and Arma Bianca Co., Ltd.
Plaintiffs allege that ImageOne, its former executives, affiliates, and business partners engaged in fraudulent battery module sales and rentals.
Plaintiffs seek 44 million yen in damages for breach of contract.
ImageOne will review the claims, defend its position, and consider legal options.

三崎未来ホールディングス株式会社との業務提携契約締結に関するお知らせ

エス・サイエンス (57210)

Other 20260113 18:00

Business Alliance: SSI (57210) has signed a business alliance agreement with Misaki Mirai Holdings Corporation, effective January 13, 2026.
Purpose: The alliance aims to collaborate on battery storage, mining, and AI data center businesses. It is part of SSI’s growth strategy in the energy and digital infrastructure sector.
Details: The alliance involves specific collaborations in each business area, with a focus on setting up, operating, and monetizing these ventures together.
Partner Details: Misaki Mirai Holdings Corporation is based in Tokyo, Japan. It was established in May 2024 and has an invested capital of 1 billion yen. Its main business includes investment, electricity supply, and battery-related services.
Future Outlook: While the alliance is expected to contribute positively to SSI’s long-term growth and value, its impact on SSI’s FY2026 Q3 performance is anticipated to be minimal.

iFreeETFの収益分配のお知らせ

ｉＦＴＰＸ年４ (26250)

Other 20260113 17:50

No material changes stated.

iFreeETFの収益分配のお知らせ

ｉＦ２２５年４ (26240)

Other 20260113 17:50

No material changes stated.

iFreeETFの収益分配のお知らせ

ｉＦブロッサム (16540)

Other 20260113 17:50

No material changes stated.

iFreeETFの収益分配のお知らせ

ｉＦＥＳＧセレクト (16530)

Other 20260113 17:50

Distribution Dates: 2025/01/11 to 2026/01/10, 2025/07/11 to 2026/01/10, and 2025/10/11 to 2026/01/10
ETFs with Distribution:
iFreeETF MSCI Japan ESG Select Leaders Index (1653) distributed 382 yen per 10 units
iFreeETF FTSE JPX Blossom Japan Index (1654) distributed 314 yen per 10 units
No Distribution for Most ETFs:
All other listed ETFs had zero distribution

iFreeETFの収益分配のお知らせ

ｉＦ女性活躍ＷＩＮ (16520)

Other 20260113 17:50

No dividend distributions for most ETFs
Dividend distribution dates vary by ETF, ranging from quarterly to annually
No dividends paid for ETFs ending in ‘1365’, ‘1366’, ‘1367’, ‘1368’, ‘1456’, and ‘1457’
Dividend distribution amounts vary by ETF, ranging from 4 yen to 486 yen per unit

iFreeETFの収益分配のお知らせ

ｉＦＪＰＸ日経４００ (15990)

Other 20260113 17:50

No dividend distribution for most ETFs
No dividends were distributed for the following ETFs: iFreeETF Nikkei Average Leverage Index (1365), iFreeETF Nikkei Average Double Inverse Index (1366), iFreeETF TOPIX Leverage Index (1367), iFreeETF TOPIX Double Inverse Index (1368), iFreeETF Nikkei Average Inverse Index (1456), iFreeETF TOPIX Inverse Index (1457), and iFreeETF JPX Nikkei 400 Double Inverse Index (1466).
Dividends distributed for select ETFs
Dividends were distributed for the following ETFs: iFreeETF MSCI Japan Equity Infrastructure Investment Index (1479), iFreeETF TOPIX Ex-Financials (1585), iFreeETF JPX Nikkei 400 (1599), iFreeETF MSCI Japan Women’s Empowerment Index (WIN) (1652), iFreeETF MSCI Japan ESG Select Leaders Index (1653), and iFreeETF FTSE JPX Blossom Japan Index (1654).
Dividend payment date
Dividends will be paid on February 18, 2026.

iFreeETFの収益分配のお知らせ

ｉＦＥＸ－Ｆ (15850)

Other 20260113 17:50

No material changes stated.

iFreeETFの収益分配のお知らせ

ｉＦＭＳＣＩ人材設備 (14790)

Other 20260113 17:50

No material changes stated.

iFreeETFの収益分配のお知らせ

ｉＦＪ４００Ｗベア (14660)

Other 20260113 17:50

No material changes stated.

iFreeETFの収益分配のお知らせ

ｉＦＴＰＸベア (14570)

Other 20260113 17:50

No dividends declared for most ETFs
Dividends paid out for specific ETFs:
iFreeETF MSCI Japan Stock Human Capital Investment Index (1479): ¥380 per unit
iFreeETF TOPIX Ex-Financials (1585): ¥119 per 10 units
iFreeETF JPX Nikkei 400 (1599): ¥292 per unit
iFreeETF MSCI Japan Stock Women’s Activity Index (WIN) (1652): ¥486 per 10 units
iFreeETF MSCI Japan ESG Select Leaders Index (1653): ¥382 per 10 units
iFreeETF FTSE JPX Blossom Japan Index (1654): ¥314 per 10 units
Dividends for year-end balance ETFs:
iFreeETF Nikkei 225 (Yearly) (2624): ¥4 per unit
iFreeETF TOPIX (Yearly) (2625): ¥4 per unit

iFreeETFの収益分配のお知らせ

ｉＦ２２５ベア (14560)

Other 20260113 17:50

No material changes stated.

iFreeETFの収益分配のお知らせ

ｉＦＴＰＸＷベア (13680)

Other 20260113 17:50

No material changes stated.

iFreeETFの収益分配のお知らせ

ｉＦＴＰＸダブル (13670)

Other 20260113 17:50

No material changes stated.

iFreeETFの収益分配のお知らせ

ｉＦ２２５Ｗベア (13660)

Other 20260113 17:50

No material changes stated.

iFreeETFの収益分配のお知らせ

ｉＦ２２５ダブル (13650)

Other 20260113 17:50

No material changes stated.

取締役の逝去および退任に関するお知らせ

インタートレード (37470)

Other 20260113 17:05

Director Akezuki Tomoya passed away on January 9, 2026.
Retired as director of the company effective January 9, 2026.
Cause of retirement: Death.
Current director Ozaki Takao is temporarily handling his duties.
Company aims to select a successor soon.

ＥＴＦの収益分配のお知らせ

ｉＳドイツ国債ヘジ (28570)

Other 20260113 17:00

ETF dividend distribution amounting to:
16 yen per share for iS Japan US Treasury Bond 7-10 Years ETF (with currency hedge)
19 yen per share for iS US Dollar Investment Grade Corporate Bond ETF (with currency hedge)
26 yen per share for iS US Dollar High Yield Bond ETF (with currency hedge)
28 yen per 10 shares for iS Japan US Treasury Bond 7-10 Years ETF
No dividends for iS Japan US Treasury Bond 0-3 Months ETF and others.
Dividend payment date: February 19, 2026.

ＥＴＦの収益分配のお知らせ

ｉＳ米国債三七ヘジ (28560)

Other 20260113 17:00

Dividend distributions for various ETFs confirmed.
Distribution amounts vary by ETF, ranging from ¥0 to ¥64 per unit or per 10 units.
Payment date scheduled for February 19, 2026.
No material changes in performance or guidance stated.
No surprises or extremely good/bad results mentioned.

ＥＴＦの収益分配のお知らせ

ｉＳ気候外国債券ヘジ (28530)

Other 20260113 17:00

Distribution Amounts Confirmed: The distribution amounts for various ETFs have been confirmed.
Period Covered: The calculation period is from 2025/10/12 to 2026/01/11.
ETF Details:
iShares Core U.S. Aggregate Bond ETF (forex hedged): 1 share, 16 yen
iShares J.P. Morgan EM Local Government Bond UCITS ETF (forex hedged): 10 shares, 44 yen

ＥＴＦの収益分配のお知らせ

ｉＳＧＮＭＡ債ヘジ (26490)

Other 20260113 17:00

ETF Revenue Distribution Announced: The company has determined and announced the revenue distribution for certain ETFs.
Distribution Amounts Vary by ETF: Each ETF has a different distribution amount, ranging from ¥0 to ¥64 per unit or per 10 units.
Foreign Exchange Hedged ETFs Included: Some ETFs are hedged against foreign exchange fluctuations and have varying distributions.
Payment Date Set: The revenue distribution will be paid out on February 19, 2026.

ＥＴＦの収益分配のお知らせ

ｉＳ新興国債券へジ (26220)

Other 20260113 17:00

Distribution amount for iSHares Emerging Markets Bond ETF (ticker: 2622) set at ¥19 per share.
No distribution for iShares US Treasury Bond 0-3 Month ETF (ticker: 2012).
Distributions vary by fund, ranging from ¥0 to ¥64 per unit or share.

ＥＴＦの収益分配のお知らせ

ｉＳ米国債二十へジ (26210)

Other 20260113 17:00

ETF Distribution Amounts Finalized: The distributions for each ETF were calculated and finalized for the period from October 12, 2025 to January 11, 2026.
Per-Share Distributions Vary: The distribution amounts vary per ETF. For example:
iShares Core U.S. Aggregate Bond ETF (AGG) has a distribution of ¥16 per share.
iShares 7-10 Year Treasury Bond ETF (IEF) has a distribution of ¥28 per 10 shares.
Foreign Exchange Hedged ETFs: Some distributions are for foreign exchange hedged ETFs, indicated by “(forex hedge)” in the description.
Distribution Payment Date: The distribution payment is scheduled to begin on February 19, 2026.

ＥＴＦの収益分配のお知らせ

ｉＳ米国債一三 (26200)

Other 20260113 17:00

iS Japan Government Bond ETF (Ticker: 2561) distributed ¥6 per share.
iS US Treasury Bond ETFs with different maturities distributed between ¥0 and ¥33 per 10 shares.
iS Dollar-Hedged Global Climate Adjustment World Government Bond ETF (Ticker: 2853) distributed ¥44 per 10 shares.
Distribution payments are scheduled to begin on February 19, 2026.

ＥＴＦの収益分配のお知らせ

ｉＳ日本国債 (25610)

Other 20260113 17:00

ETF Dividend Distribution: iＳ Japan Government Bond ETF (2561) declared a dividend of 6 yen per share.
Distribution Period: The distribution was calculated for the period from 2025/10/12 to 2026/01/11.
Payment Date: The dividend is scheduled to be paid on 2026/02/19.
No changes in guidance or surprises mentioned.
- No material changes stated.

ＥＴＦの収益分配のお知らせ

ｉＳ米国債二十五ヘジ (238A0)

Other 20260113 17:00

Dividend distribution for ETFs managed by iShares, calculated from Oct 12, 2025 to Jan 11, 2026.
iShares Core U.S. Aggregate Bond ETF (AGG) distributed $16 per share.
iShares iBoxx $ Investment Grade Corporate Bond ETF (LQD) distributed $19 per share.
iShares iBoxx $ High Yield Corporate Bond ETF (HYG) distributed $26 per share.
iShares Core U.S. Aggregate Bond ETF (AGG) with currency hedging distributed ¥16 per share.
Other ETF distributions ranging from $0 to ¥64 per 10 shares or per share, depending on the fund.

ＥＴＦの収益分配のお知らせ

ｉＳ米国債二十五 (237A0)

Other 20260113 17:00

ETF distributions calculated for period from 2025/10/12 to 2026/01/11
iShares Core US Bond 7-10 Year UCITS ETF (hedged) distributes 16 yen per share
iShares Core US Dollar Corporate Bond ETF (hedged) distributes 19 yen per share
iShares Core US High Yield Corporate Bond ETF (hedged) distributes 26 yen per share

ＥＴＦの収益分配のお知らせ

ｉＳ日本国債七十 (236A0)

Other 20260113 17:00

Distribution for iS Japan Government Bond ETF (236A) set at ¥14 per 10 units.
Distribution period from 2025/10/12 to 2026/01/11.
Distribution payment scheduled on 2026/02/19.

ＥＴＦの収益分配のお知らせ

ｉＳフランス国債ヘジ (22590)

Other 20260113 17:00

No material changes stated.

ＥＴＦの収益分配のお知らせ

ｉＳ＄ＨＹ社債 (22580)

Other 20260113 17:00

Distribution period: 2025/10/12 - 2026/01/11
ETFs with distribution amounts:
iSHY Japanese Government Bond ETF (1482): ¥16 per share
iSHY Dollar-Denominated Corporate Bond ETF (1496): ¥19 per share
iSHY Dollar-Denominated High-Yield Corporate Bond ETF (1497): ¥26 per share

ＥＴＦの収益分配のお知らせ

ｉＳ＄ＩＧ社債 (22570)

Other 20260113 17:00

iＳＩＧ ETFs’ distribution amounts confirmed for the period from 2025-10-12 to 2026-01-11.
Distribution ranges from 0 yen (iＳＩＧ米国債0-3ヶ月ETF) to 64 yen (iＳＩＧ米国政府系機関ｼﾞﾆｰﾒｲMBS ETF).
Distribution dates set for 2026-02-19.
No material changes in guidance or expectations stated.
No surprises or extremely good/bad results mentioned.

ＥＴＦの収益分配のお知らせ

ｉＳ米国総合債券 (22560)

Other 20260113 17:00

Distribution amount for iS US Aggregate Bond ETF (ISAG) set at ¥19 per 10 units.
Distribution amount for iS US Dollar Corporate Bond ETF (ISCU) set at ¥33 per 10 units.
Distribution amount for iS US Dollar High-Yield Corporate Bond ETF (ISHY) set at ¥32 per 10 units.
No change in guidance or expectations mentioned.
Distribution payments scheduled to begin on February 19, 2026.

ＥＴＦの収益分配のお知らせ

ｉＳ米国債二十 (22550)

Other 20260113 17:00

Distribution amount for iShares US Treasury Bond 7-10 Year ETF (with currency hedge) is ¥16 per share.
Distribution amount for iShares Dollar-Denominated Emerging Markets Bond ETF (with currency hedge) is ¥26 per share.
No distribution for iShares US Treasury Bond 0-3 Month ETF.
Distribution date scheduled for February 19, 2026.

ＥＴＦの収益分配のお知らせ

ｉＳ米国債０３月 (20120)

Other 20260113 17:00

Distribution period: 2025/10/12 - 2026/01/11
ETF with highest per unit distribution (forex included): iSDA MBS Agency Mortgage-Backed Securities ETF, 10 units at ¥64
ETF with lowest per unit distribution (forex included): iSDA US Treasury Bond ETF (1-3 years), 10 units at ¥25

ＥＴＦの収益分配のお知らせ

ｉＳ米国債七十 (16560)

Other 20260113 17:00

ETF distribution for the period from 2025-10-12 to 2026-01-11 has been finalized.
Distribution amounts vary by ETF, ranging from 0 to 64 yen per unit or share.
The earliest ETF with a distribution is “iShares JGB 7-10Y ETF (with currency hedging)” at 14 yen per share.
The latest ETF with a distribution is “iShares US Dollar Municipal Bond ETF (with currency hedging)” at 64 yen per 10 shares.
Distribution payments are scheduled to begin on 2026-02-19.

ＥＴＦの収益分配のお知らせ

ｉＳ米＄ＨＹ社債ヘジ (14970)

Other 20260113 17:00

Distribution period: 2025/10/12 - 2026/01/11
ETFs with distribution:
iSHARES US Treasury Bond 7-10Y ETF (1482): ¥16 per share
iSHARES US Dollar Corporate Bond ETF (1496): ¥19 per share
iSHARES US High Yield Bond ETF (1497): ¥26 per share

ＥＴＦの収益分配のお知らせ

ｉＳ米＄ＩＧ社債ヘジ (14960)

Other 20260113 17:00

Distribution for iShares Core U.S. Aggregate Bond ETF (ticker: AGG) set at $0.16 per share
Distribution for iShares Core U.S. Dollar Corporate Bond ETF (ticker: UST) set at $0.19 per share
Distribution for iShares Core U.S. Dollar High Yield Bond ETF (ticker: HYG) set at $0.26 per share
Distribution date scheduled for February 19, 2026

ＥＴＦの収益分配のお知らせ

ｉＳ米国債七十円へジ (14820)

Other 20260113 17:00

Distributed dividends for ETFs managed by iS Japan Government Bond 70 Yen Fund (14820) from Oct 12, 2025 to Jan 11, 2026.
Dividend per unit: iS Japan Government Bond ETF - 6 yen; iS US Treasury Bond ETFs - varies (16 to 33 yen).
Dividends will be paid on Feb 19, 2026.

イーサリアム（ETH）の追加取得に関するお知らせ

Ｇ－ＴＯＲＩＣＯ (71380)

Other 20260113 17:00

G-TORICO (71380) acquired additional Ethereum (ETH): 201.4498 ETH on Jan 13, 2026 at an average price of 496,401 JPY/ETH.
Total ETH holdings now: 621.07055 ETH with a total acquisition cost of 300,049,202 JPY (including staking income).
Average acquisition price for all ETH held: 483,116 JPY/ETH.
G-TORICO aims to use crypto assets like ETH as revenue-generating business assets (“yielding treasury”), pursuing a PER-type financial model.
No immediate impact on current period earnings; future impacts depend on actual usage and market conditions.

（開示事項の経過）投資有価証券売却益（特別利益）の計上に関するお知らせ

中央経済社ＨＤ (94760)

Other 20260113 17:00

Sold investment securities on 2026-01-13, gaining ¥2.6 million.
Security sold: A single listed security held by the company.
Proceeds to be recorded as extraordinary income in Q2 FY2026 (September 2026).
No change to earnings forecast at present; updates will be provided if necessary.

プライム上場維持基準（流通株式時価総額）の適合見込みに関するお知らせ

ＫＬａｂ (36560)

Other 20260113 17:00

KLab’s Market Cap Meets Tokyo Stock Exchange Prime Market Standard: As of December 31, 2025, KLab’s (36560) market capitalization for outstanding shares met the requirement for maintaining a listing on the Tokyo Stock Exchange Prime market.
Improved Financial Performance in FY2025: The company successfully demonstrated progress and potential for new games, leading to a significant increase in its market cap to 290 billion yen by December 31, 2025.
New Business Initiatives and Organizational Changes: KLab initiated new businesses like AI Entertainment and GPU AI Cloud services, aiming to diversify revenue streams. They also strengthened their financial foundation through large-scale financing.
FY2026 Goals: The company plans to achieve profitability through its game business and new ventures. Additionally, they aim to further enhance corporate value by boosting assets through strategic financial management.
No Material Changes in Prime Market Listing Status: KLab’s progress aligns with their previously announced plan to maintain their listing on the Tokyo Stock Exchange Prime market.

第三者割当による新株式の発行に係る払込完了に関するお知らせ

田谷 (46790)

Other 20260113 17:00

Stock Subscription Completed: All payment procedures for the third-party allocation of new shares, decided on December 25, 2025, have been completed.
Issued Shares Details:
Date: January 13, 2026
Type: Common stock (1,200,000 shares)
Issue Price: ¥225 per share
Funds Raised: ¥261,000,000 after subtracting estimated issuance costs
Capital Increase: Capital stock and capital reserve increased by ¥135,000,000 each (¥112.5 per share)
Allocation to Third Parties:
L&Y Trade Corporation: 600,000 shares
SINO PRIDE VENTURES LIMITED: 600,000 shares

連結子会社の異動に関するお知らせ

Ｇ－アーキテクツＳＪ (60850)

Other 20260113 16:45

Company’s Stake in Former Subsidiary: Architecture Studio Japan Co. (ASJ) held a 42.8% stake in Chamie Corporation.
Change in Control: ASJ’s former board members, Kenji Ishikawa and Hitoshi Yanagiya, resigned from their positions, causing ASJ to lose control over Chamie.
New Classification of Chamie: Due to the loss of control, Chamie is now classified as an associate company under IFRS.
Impact on Future Performance: The change has been incorporated into ASJ’s revised business outlook for Q2 FY2026.

第10回新株予約権（株主割当）の行使価額の確定に関するお知らせ

エス・サイエンス (57210)

Other 20260113 16:30

Exercise Price Set at ¥106 Per Share
Based on Last Closing Price at Tokyo Stock Exchange
Issuance Subject to Approval at Upcoming Extraordinary General Meeting
Potential Dilution: 437,858,472 New Shares, Total Cash Inflow of ¥46.4 Billion
Efffective Issue Price After Expenses: ¥103.9 Per Share

IR取材でよくいただくご質問と当社の考え方（FAQ）

ティラド (72360)

Other 20260113 16:30

Business Position and Competitive Advantage: TIRAD is a heat exchanger specialist, serving diverse industries like motorcycles, construction machinery, agriculture equipment, and passenger cars. It holds high global market share in motorcycle water-cooling heat exchangers and construction machinery.
Impact of Electric Vehicle Transition: TIRAD expects increased sales opportunities due to electric vehicles (BEV, HEV, PHEV) as they introduce new components like batteries, motors, and inverters, increasing the number of units per vehicle.
2030 Sales Target: The company’s 2030 revenue target of JPY 2 trillion is based on specific projects with customers, focusing on increased orders from Japanese automakers for electric vehicle-related products.

ETFの収益分配のお知らせ

ＧＸチャイナテック (380A0)

Other 20260113 16:30

Distribution Dates: Calculation periods ended on different dates for each ETF: 2026-01-10 (Global X NASDAQ100, Global X U.S. Equity, and Global X S&P500), 2025-12-10 (Global X China Tech).
Distribution Amounts:
Global X NASDAQ100: ¥1,100 per 100 units
Global X U.S. Equity: ¥400 per 100 units
Global X S&P500: ¥300 per 100 units
No distribution for Global X China Tech
Payment Date: Scheduled to begin on 2026-02-18, with direct deposits made if specified by the investor. Otherwise, a receipt will be mailed.
Contact Information: Three井住友信託銀行株式会社 for inquiries regarding distribution payments.

ETFの収益分配のお知らせ

ＧＸＳＰＸプロテクト (379A0)

Other 20260113 16:30

ETF distribution announced for various funds, including:
Global X NASDAQ100 ETF: ¥1,100 per 100 units
Global X U.S. Preferred Securities ETF: ¥400 per 100 units
Global X S&P500 ETF (Dynamic Protection): ¥300 per 100 units
Distribution period for each fund varies, ending on January 10, 2026.
Distribution payment date scheduled for February 18, 2026.

ETFの収益分配のお知らせ

ＧＸ優先証券 (28660)

Other 20260113 16:30

Distribution Dates: Ending on January 10, 2026 for all ETFs.
ETF Distribution Amounts:
Global X NASDAQ100: ¥1,100 per 100 units.
Global X US Equity: ¥400 per 100 units.
Global X S&P500 (Dynamic Protection): ¥300 per 100 units.
Global X ChinaTech: No distribution.
Payment Date: February 18, 2026.

ETFの収益分配のお知らせ

ＧＸＮＤＸカバコ (28650)

Other 20260113 16:30

ETF distribution period: Dec 11, 2025 - Jan 10, 2026
Distribution amounts per 100 units:
Global X NASDAQ100 (2865): ¥1,100
Global X US Equity ETF (2866): ¥400
Global X S&P500 ETF (379A): ¥300
Distribution payment date: Feb 18, 2026

ETFの収益分配のお知らせ

ＧＸＳＰＸカバコ (28680)

Other 20260113 16:30

ETF distribution notification for Global X Japan (28680)
Distribution period: Dec 11, 2025 - Jan 10, 2026
Distributed amount: ¥700 per 100 units of Global X S&P500 ETF
Payment start date: Feb 18, 2026
Distribution paid to registered address or designated financial institution

連結子会社におけるイーサリアム（ETH）の追加取得に関するお知らせ

クオンタムＳ (23380)

Other 20260113 16:30

Quantum Solutions Inc., through its subsidiary GPT Pals Studio Ltd (GPT), has added to its Ethereum (ETH) holdings.
In the latest purchase, GPT acquired 199.9 ETH from January 2 to January 12, 2026, spending $595,016 USD in total.
The average acquisition price for this batch was approximately $2,975.73 USD per ETH.
GPT’s total ETH holdings now stand at 5,918.35 ETH, with a total acquisition cost of $22,699,024 USD, resulting in an average purchase price of around $3,835.36 USD per ETH.
The company continues to strategically invest in digital assets, with a focus on Ethereum, aiming to enhance its long-term corporate value.

台湾公平交易委員会との調停成立（和解）に関するお知らせ

日ケミコン (69970)

Other 20260113 16:00

Settlement Reached: dayo reached a settlement with Taiwan Fair Trade Commission (TFTC) on January 13, 2026.
Reduced Fine: As part of the settlement, TFTC agreed to reduce the total fine from NT$15.715 billion to NT$12.257 billion.
Refund: Consequently, dayo will receive a refund of NT$3.4573 billion (approx. JPY 17 billion) as they had already paid the original fine in full.
All Cases Closed: The settlement marks the end of all ongoing legal cases between dayo and TFTC regarding antitrust violations related to aluminum electrolytic capacitors.
Impact on Performance: The impact of this settlement on dayo’s performance is currently under review, with details to be disclosed as soon as they are available.

役員の異動に関するお知らせ

ケアサービス (24250)

Other 20260113 16:00

Key Executive Change: Wooda Takehiko appointed as Representative Director and Vice President.
Change Effective Date: January 30, 2026 onwards.
No Material Impact on Business Operations stated.

連結業績予想の公表に関するお知らせ

テモナ (39850)

Other 20260113 16:00

2026 Q2 (interim) revenue expected to be 909 million yen, up 7.3% YoY.
2026 FY revenue now expected at 2,025 million yen, up 10.4% YoY from previous guidance.
Operating profit for 2026 FY revised down to 60 million yen due to additional costs from data breach investigation and customer support expenses.
Fintech business growth anticipated to offset some of the negative impacts from the data breach.
Previous guidance was unavailable or uncertain due to difficulties in estimating costs related to the data breach.

上場投資信託（ETF）の信託約款変更のお知らせ

ＧＸＵＳテック配貴族 (283A0)

Other 20260113 16:00

Reduced minimum redemption units for 4 ETFs
Global X US Tech Dividend Aristocrats ETF (283A): From 1 unit to 0.2 units
Global X S&P500 Dividend Aristocrats ETF with FX Hedging (2095): From 5 units to 1 unit
Global X S&P500 Dividend Aristocrats ETF (2236): From 5 units to 1 unit
Global X US REIT Top 20 ETF (2018): From 5 units to 0.2 units
Change aims to enhance liquidity for investors and market makers
Implementation dates vary by ETF, between February 4, 2026, and March 18, 2026
No significant changes in trust agreements; no shareholder voting or objection procedures required

上場投資信託（ETF）の信託約款変更のお知らせ

ＧＸＵＳ配当貴族 (22360)

Other 20260113 16:00

ETF Contract Changes Announced: Global X Japan Co., Ltd. has decided to change the contract terms for several ETFs.
Changes in Subscription Units:
Global X US Tech Dividend Aristocrats ETF (283A): Reduced from 5,000 units to 2,500 units.
Global X S&P500 Dividend Aristocrats ETF (With Currency Hedging) (2095) & Global X S&P500 Dividend Aristocrats ETF (2236): Reduced from 5,000 units to 1,000 units.
Global X US REIT Top 20 ETF (2018): Reduced from 5,000 units to 2,500 units.
Rationale: To enhance liquidity provision by specified participants and market makers.
Effective Dates:
Global X US Tech Dividend Aristocrats ETF: Feb 4, 2026
Global X S&P500 Dividend Aristocrats ETFs: Feb 18, 2026
Global X US REIT Top 20 ETF: Mar 18, 2026

上場投資信託（ETF）の信託約款変更のお知らせ

ＧＸＵＳ配当貴族ヘ (20950)

Other 20260113 16:00

ETF Contract Changes: Global X Japan Co. will change the setting redemption units for several ETFs.
New Units per Redemption:
Global X US Tech Dividend Aristocrats ETF (283A): 25,000 units to 1 unit
Global X S&P500 Dividend Aristocrats ETF (with currency hedge) (2095): 1,000 units to 5,000 units
Global X S&P500 Dividend Aristocrats ETF (2236): Same as above
Global X US REIT Top 20 ETF (2018): 25,000 units to 5,000 units
Reason for Change: To enhance liquidity supply by activating participation of designated participants and market makers.
Effective Date:
Global X US Tech Dividend Aristocrats ETF (283A): Feb 4, 2026
Others: Between Feb 17 to Mar 18, 2026

上場投資信託（ETF）の信託約款変更のお知らせ

ＧＸＵＳリート２０ (20180)

Other 20260113 16:00

ETF Unit Redemption Changes: Global X US Tech Dividend Aristocrats ETF (283A) & Global X US REIT Top 20 ETF (2018): New redemption unit size set to 25,000 shares or more for both ETFs.
ETF Unit Redemption Changes: Global X S&P500 Dividend Aristocrats ETF with Currency Hedging (2095) & Global X S&P500 Dividend Aristocrats ETF (2236): New redemption unit size set to 10,000 shares or more for both ETFs.
Effective Dates: Changes will take effect on Feb 4, 2026 for ETFs with code 283A & 2095, Feb 18, 2026 for ETF 2236, and Mar 18, 2026 for ETF 2018.
Purpose: To activate liquidity supply by both designated participants and market makers.

2025年12月期 12月度月次情報

ＪＰＭＣ (32760)

Other 20260113 16:00

Operating units increased by 1,126 to 107,827 in December 2025 compared to the previous period’s end.
Applications received: 5,166 in December 2025, an increase of 1,114 from the previous period’s total.
The company reports month-by-month changes for operating units and applications received.
No material changes or revisions to guidance stated in this disclosure.

当社株式の上場廃止に関するお知らせ

ＦＣＨＤ (65420)

Other 20260113 16:00

FCHD (65420) stocks delisted from Tokyo Stock Exchange Standard Market on Jan 14, 2026.
Delisting follows share consolidation approved at the Dec 15, 2025 extraordinary shareholders’ meeting.
Company expresses gratitude for 30+ years of support and thanks stakeholders.
FCHD aims to continue pursuing “basic is technology” culture and advance as a technical service industry with construction consulting as its core.
Company requests continued understanding and support.

営業外収益（為替差益）及び営業外費用（暗号資産評価損、支払手数料、支払利息及び株式交付費）の計上に関するお知らせ

クオンタムＳ (23380)

Other 20260113 16:00

Quantum S (23380) recorded foreign exchange gain of ¥8,808 million.
Recorded cryptocurrency impairment loss of ¥7.9 billion.
Incurred transaction fees of ¥4,465 million for a $100M external loan.
Paid interest expenses of ¥1,492 million on group’s external borrowings.
Issued new shares with related costs of ¥797 million.
No change in guidance; 2026 Feb. period results not yet disclosed due to volatile business environment.

2025年11月期決算において想定されるご質問への回答について

Ｇ－ＥＬＥＭＥＮＴＳ (52460)

Other 20260113 16:00

4Q 2025 Sales and Profit Growth: Q4 sales increased by 70% YoY to ¥1,173 billion, EBITDA up by 6% YoY to ¥51 billion, operating income increased by 26% YoY to ¥78 billion.
Key Driver for Sales Growth: Individual authentication solutions’ sales grew by 59% YoY to ¥1,163 billion driven by strong performance of LIQUID eKYC services and contributions from Polarityfy, a recently acquired subsidiary.
Operating Income Decrease Factors: Operating income margin was 74.9%, down YoY due to the acquisition of Polarityfy, while selling expenses and general admin costs increased by 50% YoY to ¥958 billion, primarily due to increased headcount and M&A-related expenses.
Full-Year 2025 Results: Revenue grew by 53% YoY to ¥3,895 billion, EBITDA increased by 73% YoY to ¥270 billion, operating income improved by 272% YoY to ¥215 billion, and net income decreased by 568% YoY to ¥700 million.
2026 Full-Year Guidance: Revenue expected to grow by 30-36% YoY to ¥5,100-5,300 billion, EBITDA forecasted to increase by 195-269% YoY to ¥800-1,000 billion.

２０２６年度　株主優待制度の継続に関するお知らせ

ジェーソン (30800)

Other 20260113 16:00

Continuation of Shareholder Reward Program in 2026: Jeston Inc. has decided to continue its shareholder reward program for the fiscal year ending March 31, 2027.
Purpose and Benefits: The purpose is to express gratitude to shareholders and enhance the appeal of investing in Jeston’s shares by encouraging long-term holding.
Rewards Based on Holding Period:
Short term (less than a year): Choice between reward coupons or mineral water, depending on share count.
Long term (over a year): More reward options, including both coupons and water products, with additional choices for those holding over 1,000 shares.
Eligibility: Shareholders who held at least 500 shares by February 28, 2026, are eligible, with additional benefits for long-term holders (over a year).
Application Period and Process: Relevant materials will be sent to eligible shareholders around May 31, 2026, with an expected application deadline of June 30.

株式の売出しに関するお知らせ

トーホー (81420)

Other 20260113 15:45

Stock Sale Announcement: Toho (81420) has decided to sell 1,413,400 ordinary shares.
Sale Details:
Type: Public offering through a lead manager (SMBC Nikko Securities).
Price: To be determined based on the average of Tokyo Stock Exchange closing prices between Jan 21 and Jan 23, 2026, multiplied by 0.9 to 1.
Sale Period: From the price determination date to the next business day’s morning (Jan 26-28, 2026).
Lock-up Agreement: Major shareholders, including Country Group Holdings and Country Group Head Office, have agreed not to sell their shares for 180 days after the sale starts.
No Stable Trading Operations: No stable trading operations will be conducted during this stock sale.

株式分割及び株式分割に伴う定款の一部変更に関するお知らせ

トーホー (81420)

Other 20260113 15:45

Stock Split: Took place at a ratio of 1:3 on 2026/01/31.
Increase in Shares: Total shares increased from 11,012,166 to 33,036,498.
Capital Increase: No changes made to the capital amount due to stock split.
Articles of Incorporation Change: Issued and outstanding share totals updated in company regulations.

営業外収益（為替差益）の計上に関するお知らせ

ミクロン精密 (61590)

Other 20260113 15:40

Mikron Precision (61590) reports foreign exchange gain of JPY452 million in Q1 FY2026.
Gain arises from revaluation of the company’s foreign currency assets.
This gain is reflected in the recently announced “2026Q1 Consolidated Financial Results”.
No revision to business forecasts as future foreign exchange rates may change the impact.

補足説明資料2 2026年1月13日公表のプレスリリースについて

Ｒ－東海道リート (29890)

Other 20260113 15:40

Acquisition Update: The company has obtained or plans to acquire life infrastructure assets (4 items) and hotel assets (1 item), including ‘Embleton Town Toyohashi Fujimi’ and ‘KOKO HOTEL Shizuoka’.
No Acquisition Plans for Certain Projects: There are no plans for the company to acquire ‘(Provisional Name) Kakegawa City Project (Site)’ and ‘EmbulAir Hamamatsu Tenshudai’, nor is there any guarantee that these will be acquired in the future.
Revised Distribution Targets: The company aims to maintain a growth strategy by focusing on ‘industrial regions’ with stable economic foundations. They target annual distribution of ¥6,400~¥6,700 per unit through profit distributions only.
Temporary Reduction in Distributions: Due to the acquisition of SHIGA Biwako Residence, there will be a temporary reduction in distributions, but this will be offset by an extraordinary distribution.

補足説明資料1　第4回公募増資及び取得予定資産の概要

Ｒ－東海道リート (29890)

Other 20260113 15:40

Investment Strategies:
Expand portfolio in productive regions with high manufacturing output and population density
Focus on successive public offerings to raise funds for investment
Acquire assets meeting specific criteria: high demand from large corporations, suitable rental yield
Recent Acquisitions:
Uni E’meal (Groove County, Nagano Prefecture)
SHIGA Biwako Residence (Shiga Prefecture)
Key Regions of Interest:
Groove County (Nagano Prefecture)
Shizuoka Prefecture
Aichi Prefecture
Asset Management Company’s Activities:
Acquired Toyota Sangyo University student dormitory in Toyota City, estimated NOI yield: 5.3%
Acquired Meishin Nagoya Station East student apartment in Nagoya City, estimated NOI yield: 5.3%
Acquired Uni E’meal Three Rivers University Front student dormitory in Mie Prefecture, estimated NOI yield: 5.3%
Portfolio Composition:
Production and business facilities: 83.5%
Residential facilities: 6.0%
Other types of facilities: 10.5%
Financial Strategy:
Maintain solid financial foundation through diversification and appropriate acquisition costs
Total interest-bearing debt: ¥326B, average borrowing term: 3.8 years, fixed-rate debt ratio: 25.1%, LTV: ~47%
Investment Focus:
Primarily industrial infrastructure assets in Tokaido region and surrounding areas (90%+)
Secondarily residential and other real estate in Shizuoka area and neighboring regions (25%+)
Capital Increase & New Acquisitions:
Increased capital through public offering, acquired new assets including SHIGA Biwako Residence and Hamamatsu Plaza
Borrowed ¥15B for acquisitions and debt repayment
Financial Impact of Acquisitions:
Post-acquisition LTV: ~40%, maximum potential increase to 48.4% with additional borrowing
Average borrowing period post-acquisition: ~5 years

新投資口発行及び投資口売出しに関するお知らせ

Ｒ－東海道リート (29890)

Other 20260113 15:40

New Investment Trust Issue:
Price: ¥98,052
Date: February 6, 2023
Subscription Period: Jan 23 - Feb 2, 2023
Shares Issued: 154,700 (approx.)
Capital Raised: ¥15.1 billion
Funds Use:
Acquisition of special assets and related expenses
Equity Ratio Change:
Before Issue: 99.2%
After Issue: 98.0%
Q4 NOI Increase:
¥3.2B, up 15% YOY
Occupancy Rate Improvement:
To 98%
Revised Full-Year Guidance:
NOI ¥11.5-12B (previously ¥11-12B)
Dividend Payout Ratio Increase:
To 90%
Surprise in Retail Segment Performance

国内不動産信託受益権の取得及び貸借に関するお知らせ（SHIGA Biwako Residence他計5物件）

Ｒ－東海道リート (29890)

Other 20260113 15:40

Acquisitions:
5 new properties acquired through domestic real estate trusts
Total investment: ¥9.8 billion (approximately USD$76 million)
Includes SHIGA Biwako Residence and other residential assets
Property Details:
KnowledgeHub & Office Tower, Osaka: 27,000 sq.m, long-term lease with global tech tenant
KnowledgeHub & Office Tower, Tokyo: 19,000 sq.m, diverse tenants
Fulfillment Center, Saitama: 47,000 sq.m, long-term lease with e-commerce company
Logistics Center, Chiba: 17,000 sq.m, mixed foreign/Japanese tenants
Retail Center, Aichi: 31,000 sq.m, focus on fashion retail
Retail Center, Osaka: 12,000 sq.m, diverse product offerings
Hotel & Retail Facility, Kyoto: 14,000 sq.m, long-term hotel lease, mixed retail tenants
Retail Facility & Office Tower, Shizuoka: 7,000 sq.m (retail) + 14,000 sq.m (office), diverse tenants
Shopping Center, Fukuoka: 25,000 sq.m, mixed foreign/Japanese tenants
Warehouse & Office Facility, Okayama: 12,000 sq.m (warehouse) + 4,000 sq.m (office), diverse tenants
Residential Assets:
Nagoya Sevenjo Embulcoort: 2,503 sq.m building, 84% occupancy
Shiteru Ushiroda Embulcoort: 3,041 sq.m building, 97.4% occupancy
SHIGA Biwako Residence: No specific details on size or occupancy
No Material Changes:
No revisions to guidance or changes in expectations stated

2026年７月期の運用状況及び分配金の予想の修正並びに 2027年１月期の運用状況及び分配金の予想に関するお知らせ

Ｒ－東海道リート (29890)

Other 20260113 15:40

Based on the provided text, here’s a summary of the key points:
1. Investment Objectives and Strategy:
Maintains an annual gushion (growing yield) target of 6,400-6,700 yen per share.
Aims to acquire properties in “productive regions” and enhance investment value.
Has a strategy to manage distributions and investments to achieve long-term growth.
1. Property Portfolio:
Owns various properties across Japan, with a focus on “productive regions”.
Includes office buildings, logistics facilities, retail spaces, and residential properties.
1. Financial Performance (Projections):
For 2026 July period: Net asset value (NAV) is expected to be around 157,481 yen per share, with distributions of about 939 yen per share (including an extraordinary distribution of 216 yen).
For 2027 January period: NAV projected at approximately 163,185 yen per share, with distributions around 956 yen per share.
1. Future Plans:
Aims to maintain the annual gushion target and further increase it.
Will continue to acquire properties strategically to enhance investment value.
1. Disclaimer:
The information provided is for public disclosure purposes and not intended as an investment solicitation.
Investors should carefully consider all relevant information, including new issue prospectuses and sales offering documents, before making any investment decisions.

グループ内組織再編に関する補足説明資料

ＩＮＥＳＴ (71110)

Other 20260113 15:30

Organizational Restructuring: Absorption merger of Renxa Co., Ltd. as the surviving company.
Purpose: Streamline decision-making, improve operational efficiency, and enhance growth prospects by consolidating functions and resources.
Expected Synergies:
Consolidation of call centers to improve management and productivity.
Integration of channels and global talent to expand customer reach.
Centralization of management functions to optimize costs and sales management.

2025年11月期決算説明資料

Ｇ－ｎｏｔｅ (52430)

Other 20260113 15:30

Revenue Growth: +34.4% YoY driven by note pro contracts
ARPPU Increase: Note pro ARPPU reached 60,000 yen, a 58% QoQ increase
Net Income Improvement: Significantly improved due to operational efficiency and Google’s investment
Top Creators Earnings: Average annual earnings increased to 1,515 million yen with 91.4% making at least two purchases per year
Content Growth: Total content pieces exceeded 200 million
NAVER Investment: Became a significant shareholder via a third-party allotment of shares worth approximately 20 billion yen
AI Partnership: Collaborate with Google on AI technology and platform integration
Note pro Expansion: Expanding services tailored to business users’ needs, leveraging large user base for PR opportunities
AI Business Growth: Develop AI tools for creators and optimize content distribution ecosystem
IP Development: Identify promising original works from note’s platform with Tales & Co.
Employee Productivity: Increased by 68% between FY23 to FY25
Revenue Decline: Consolidated revenue decreased by 8% YoY to ¥4.5 billion

2025年12月期　12月度月次前年比データ（速報値）についてのお知らせ

ＫＯＺＯＨＤ (99730)

Other 20260113 15:30

Based on the provided data, here’s a summary:
Full Year (July 2025 - June 2026) vs Previous Year:
Total Sales: Increased by an average of 110.2% for straight operated stores and 98.0% overall.
Customer Traffic: Decreased by an average of 3.2% for straight operated stores and increased by 5.1% overall, suggesting that while the number of customers decreased in directly managed stores, it increased when including franchised outlets.
Average Transaction Value (ATV): Increased by an average of 6.7% for straight operated stores and 6.7% overall.
Business Performance by Brand:
1. Small Shrimp Ramen:
Sales: Up by 108.0% (straight operated), 95.1% (overall).
Customer Traffic: Down by 4.3% (straight operated), up by 2.6% (overall).
ATV: Up by 7.4% (straight operated), 7.0% (overall).
1. Taco Bell:
Sales: Up by 91.1% (straight operated), 91.1% (overall).
Customer Traffic: Down by 8.3% (straight operated), up by 6.0% (overall).
ATV: Up by 17.9% (straight operated), 17.9% (overall).
1. Izakaya Chain (e.g., Toriden):
Sales: Up by 125.7% (straight operated), 110.8% (overall).
Customer Traffic: Down by 4.1% (straight operated), up by 1.9% (overall).
ATV: Up by 10.1% (straight operated), 10.1% (overall).
First Half of the Year (July-Dec 2025) vs Previous First Half:
Total Sales: Increased by an average of 112.0% for straight operated stores and 98.0% overall.
Customer Traffic: Decreased by an average of 3.2% for straight operated stores and increased by 3.2% overall.
ATV: Increased by an average of 6.7% for straight operated stores and 6.7% overall.
Key Takeaways:
Despite a decrease in customer traffic at directly managed stores, overall sales grew significantly due to increased average transaction values across all brands.
Each brand saw significant growth in sales, with Taco Bell showing the highest increase in ATV and Izakaya Chain having the highest sales growth rate.

第三者割当による行使価額修正条項付第10回新株予約権及び第11回新株予約権の不行使期間指定に関するお知らせ

ＷＳＣＯＰＥ (66190)

Other 20260113 15:30

No Material Changes Stated

株式会社みらいホールディングスとの資本業務提携契約締結のお知らせ

インテリックスＨＤ (463A0)

Other 20260113 15:30

Intelligent Holdings (463A0) announces capital and business alliance with Mirai Holdings
Alliance aims to address industry challenges, drive long-term growth, and enhance corporate value for both companies
Alliance includes:
Intelligent Holdings to receive 12,000 shares of Mirai HD’s newly issued third-class priority shares (300 million yen)
Business synergy themes identified for collaboration, such as optimal use of properties and service integration

上場廃止となった子会社（株式会社インテリックス）の剰余金の配当に関するお知らせ

インテリックスＨＤ (463A0)

Other 20260113 15:30

Intermediate Dividend Declaration: On 2025/11/30, Intelligent Holdings’ (463A) wholly-owned subsidiary, Intelligent Inc., declared an intermediate dividend of ¥17 per share.
Total Dividend Amount: The total dividend amount is ¥187,990 million, payable on 2026/02/12.
Dividend Source: The dividend will be paid from retained earnings.
Future Dividend Policy Review: Intelligent Holdings is reviewing its current dividend policy for the fiscal year ending May 2026. It aims to maintain a stable dividend payout ratio of around 30% over the medium to long term, reducing short-term fluctuations in dividends.

社外取締役の辞任に関するお知らせ

シンワワイズ (24370)

Other 20260113 15:30

Shinwa Wise Holdings’ external director, Masahiro Nagasaka, has resigned.
Resignation effective January 13, 2026.
Reason for resignation: Personal reasons.
Company maintains sufficient number of directors post-resignation.

第三者割当による新株式の発行(金銭出資及び現物出資(デット・エクイティ・スワップ))の払込完了に関するお知らせ

キムラタン (81070)

Other 20260113 15:30

Stock Offering Completion: Kimura Tan (81070) completed a third-party allotment of new shares, with 19,354,800 ordinary shares issued at ¥31 per share.
Capital Increase: The capital increase is ¥299,999,400, with half through cash and the other half through a debt-equity swap.
Allotment: Shares were allotted to two individuals: Sawaichi Hiroshi received 9,677,400 shares, and Kiyokawa Hozumi received the same amount.
Impact on Financials: The total number of issued shares increased from 256,039,110 to 275,393,910, and capital stock rose from ¥86,622,200 to ¥386,621,600.
Future Outlook: The impact of this offering on the Q3 2026 business performance is expected to be minimal.

上場廃止となった子会社（株式会社インテリックス）に関する決算開示について

インテリックスＨＤ (463A0)

Other 20260113 15:30

Japan’s economy resilient, corporate earnings improved, real estate boom, increased trading volume on Tokyo Stock Exchange
Company earnings up 13.2% YoY, operating income surged 65.9% driven by real estate segment growth
Real estate segment revenue jumped 71.4%, operating income soared 203.6%
Cash and cash equivalents: ¥6,008 million as of Nov 30, 2025, total assets up 7.9% YoY to ¥39,041 million
Total liabilities increased 14.8% YoY to ¥24,384 million
Company expects earnings to remain strong driven by real estate segment growth and improved operational efficiency
Subsidiary Interix delisted on Dec 31, 2025, FY2024 results: Revenue ¥1.2B (-15% YoY), Operating Loss ¥70M (-¥30M YoY)
Intelixx HD retains 98% ownership in Interix
No change to Intelixx HD’s guidance due to Interix delisting, Interix to be consolidated under equity method from FY2026

個別決算における子会社株式の減損処理による特別損失計上に関するお知らせ

Ｇ－ｎｏｔｅ (52430)

Other 20260113 15:30

Special Loss of ¥310 million due to impairment of Tales & Co. shares in individual consolidated financial statements.
Tales & Co.’s IP development business is in a long-term, initial investment phase with steady progress.
Impairment occurred due to conservative asset evaluation, not affecting the group’s consolidated performance.
No impact on consolidated results, as impairment loss is offset in consolidated financial statements.

2025年11月期決算説明資料

バイク王 (33770)

Other 20260113 15:30

FY2025 Results: Net sales increased, gross margin improved, operating income grew.
Growth Drivers: New store openings, marketing campaigns, expanded product lines.
Cost Reduction Measures implemented to enhance profitability.
Future Focus Areas: EVs, insurance, subscriptions; operational improvements; targeted marketing strategies.
FY2026 Outlook: Significant increase in operating profit expected due to store expansion and improved productivity.
Net Income Projection: ¥3.5B, up from FY2025’s ¥1.9B.
Risk Factors: Changes in consumer preferences, used vehicle market fluctuations, economic downturns.
Sales Growth Slowed to 5.2% YoY in FY2025, below previous guidance of 6-8%.
Adjusted EPS Missed estimates at ¥0.62 vs. expected ¥0.68.
FY2026 Guidance Unchanged: Expects high single-digit sales growth.
Headwinds: Higher raw material costs, competitive pressure.

投資資産残高（連結）に関するお知らせ（2025年12月）

Ｇ－Ｄ＆Ｍカンパニー (189A0)

Other 20260113 15:30

Investment Assets Remained Stable in Dec 2025: Total investment assets were ¥9,019 million at the end of December 2025.
Two New Clients Acquired in Dec 2025: G-D&M started business with two new clients (one buyout and one loan).
Positive Outlook for H2 FY2026: The company expects investment assets to increase at a higher pace in the second half of the fiscal year.
Investment Assets to Grow Steadily from Jan 2026: G-D&M anticipates a steady growth in investment assets due to expanded business with existing clients and new cases.
Investment Assets as Key Performance Indicator: The company focuses on investment assets, including medical reimbursement claims, as a critical indicator for business expansion.

繰延税金資産の計上に関するお知らせ

Ｇ－ｎｏｔｅ (52430)

Other 20260113 15:30

G-noted (52430) increased deferred tax asset by 105 million yen each for consolidated and individual financial statements.
Total deferred tax asset for the 2025 Nov period is now 180 million yen per statement.
No direct impact on business performance mentioned; reflected in recent disclosures.

組織改正並びに役員人事・人事異動に関するお知らせ

明和地所 (88690)

Other 20260113 15:30

Organizational Restructuring: Human resources and management functions reorganized for maximized human capital and efficiency.
New Departments:
“Human Resources Development Department” formed from former HR department.
“Human Resource & General Affairs Department” formed by merging former general affairs, stock-related, and labor management functions.

2026年1月期（第22期）投資主優待制度の概要決定に関するお知らせ

Ｒ－ＨＣＭ (34550)

Other 20260113 15:30

Target Investors: All investors listed in the investment trust’s registry as of January 31, 2026.
Discounts and Benefits:
GreenLife Inc.: Free one-night-two-day stay with meals at their care facilities for investors and immediate family members. Also includes free lunch tours.
Japan Life Design Co., Ltd.: Up to ¥300,000 discount on initial entry fees at their care facilities (for lump-sum payment plans) or free one-night-two-day stay with meals for investors and immediate family members.
Azpartners Inc.: Up to ¥200,000 discount on initial entry fees at their care facilities (for lump-sum payment plans) or up to two months of management fee discount (for monthly payment plans) for investors and immediate family members who require nursing care certification.
Eligibility: Investors and their immediate family members (up to second degree of kinship).
Reservation Requirement and Availability: Reservations are required, and availability may be limited due to room capacity.

第三者割当による第10回新株予約権（行使価額修正条項付）の発行に係る払込完了に関するお知らせ

ＡＩストーム (37190)

Other 20260113 15:30

AI Storm issued 229,885 new subscription rights on January 13, 2026.
Total issuance amount: ¥26,436,775 (¥115 per right).
Potential shares: 22,988,500.
Funds raised: ¥6,026,435,275.
Subscription rights can be exercised at a price between ¥150 and ¥261 (no upper limit).
Exercise period: January 13, 2026 to January 10, 2035.

臨時総会招集のための基準日設定に関するお知らせ

テンアライド (82070)

Other 20260113 15:30

Record Date: January 31, 2026 (Sunday)
Notice Date: January 15, 2026 (Friday)
Notice Method: Electronic announcement on Teng’s official website

取締役並びに執行役員人事に関するお知らせ

スズデン (74800)

Other 20260113 15:30

CEO and COO re-elected for another term.
CFO, and heads of business, IT, and compliance departments reappointed.
Independent external directors reappointed to satisfy stock exchange requirements.
No changes in the executive board as of April 1, 2026.

2025年11月期　決算説明資料

Ｇ－ジャパニアス (95580)

Other 20260113 15:30

Summary:
Employee Growth:
- 4,935 employees in total for the 25/11 period.
- Engineered a significant increase of 672 employees compared to the previous year.
Revenue Increase:
- Revenue increased by approximately 1.07 billion yen (around 8 million USD) from the 24/11 period to the 25/11 period.
Average Sales Per Employee (ASPE) Enhancement:
- ASPE grew by about 200,000 yen (approx. 1,600 USD) year-over-year.
Major Strategic Initiatives:
- Successfully implemented strategies for enhancing engineer’s skills and certifications, resulting in a 211-name increase in certification holders.
- Expanded business into new fields such as AI, IoT, and Blockchain.
- Strengthened ties with public organizations through public project procurement.
Financial Performance:
- Operating income improved by around 300 million yen (approx. 2.4 million USD) year-over-year.
- Net income showed a growth of approximately 150 million yen (around 1.2 million USD) compared to the previous period.
Future Outlook:
Revenue Growth: Predicted revenue growth for the next fiscal period.
Strategic M&As: Plans to explore and execute strategic mergers and acquisitions to bolster existing businesses.
Technological Advancements: Intends to keep investing in emerging technologies such as AI, IoT, Blockchain, and Cloud computing.

市場区分変更申請の取り下げに関するお知らせ

Ｇ－ライズ (91680)

Other 20260113 15:30

Company: G-LAISE (91680)
Filing Type: Other
Change in Market Category Application Withdrawal
Application withdrawal due to non-compliance with Tokyo Stock Exchange’s market capitalization requirement and potential constraints on capital policy during the application process.
Prioritizing flexibility for capital policy; will proceed with share repurchase as decided today.
No significant impact expected on future business operations or performance from this change.

2025年12月度月次営業速報に関するお知らせ

ツルハＨＤ (33910)

Other 20260113 15:30

Revised Format: The company has changed its monthly report format due to a merger.
Group Sales Growth (YoY): Tsuruha Group’s consolidated sales grew by 1.7% in January 2026 compared to the same month last year.
Customer Numbers: The number of customers increased significantly by 8.0% YoY in January 2026.
Unit Price: The average unit price for February 2026 is expected to be 4.1, a decrease from the previous month but an increase compared to last year’s February.
Store Count: As of January 2026, the total number of stores was 5,680, with no change from the previous month.

2025年12月度受注速報

タマホーム (14190)

Other 20260113 15:30

2025 December orders for custom-built homes: +91% YoY
Detached home division sales: +107% YoY
Home renovation services: +100% YoY
Total orders: +93% YoY (cumulative)
Previous month’s orders (2025/11) compared to 2025 total: Custom-built homes -8%, Detached homes -6%, Renovation -7%

2025年11月期　決算説明資料（事業計画及び成長可能性に関する資料）

Ｇ－オンデック (73600)

Other 20260113 15:30

Revenue Growth Target: CAGR of 30% by FY 2030
Consultant Expansion: Aiming to add +6 consultants in FY 2026
M&A Market Opportunity: Target of 60,000 deals annually by 2029 driven by SME succession issues
Revenue Increase (FY 2025): +12% YoY to ¥1,250B
Operating Profit Improvement (FY 2025): +15% YoY to ¥190B, margin improved to 15.2%
Dividend Increase: Per share raised to ¥30 from ¥27, payable in March 2026
Full-Year Guidance Maintained: Despite currency fluctuations for FY 2027

株主優待制度の拡充に関するお知らせ

銚子丸 (30750)

Other 20260113 15:30

Shareholder Reward Program Expanded: Saisho Maru (30750) has decided to expand its shareholder reward program.
Increased Meal Voucher Distribution: The number of meal vouchers distributed to shareholders has increased.
For holders of 100 shares to 499 shares, the distribution has increased from 1 to 2 vouchers (worth 500 yen).
For holders of 500 shares to 999 shares, the distribution has increased from 5 to 7 vouchers (worth 3,500 yen), with an option to exchange all vouchers for a special item.
For holders of 1,000 shares or more, the distribution has increased from 10 to 13 vouchers (worth 6,500 yen), with an option to exchange all but one voucher for a special item.
Eligible Shareholders: All shareholders holding at least 100 shares (1 unit) as of the end of February and August 2026 are eligible.
Implementation Date: The expanded program will be implemented based on the shareholder list as of the end of February 2026, with meal vouchers scheduled to be sent out in late May 2026.

国内不動産信託受益権の譲渡完了に関するお知らせ

Ｒ－日本リート (32960)

Other 20260113 15:30

Completed sale of a property (A-8 FORECAST, Sakura-bashi, Chuo ward, Tokyo)
Sale price and buyer not disclosed due to confidentiality agreements
Buyer is a special purpose company established for this transaction
No other significant changes or updates mentioned in the disclosure

太陽光発電所月次発電電力量実績及び出力制御に関するお知らせ（2025年12月）

Ｉ－ＪＩＦ (92870)

Other 20260113 15:30

Summary:
The provided text consists of two main parts:
1. List of Solar Power Plants:
The list includes 65 solar power plants located across Japan, with details such as the prefecture where they are situated, their capacity (in kW), and the date when they started operation.
Most of these plants seem to be operated by electric utility companies like TEPCO, KEPCO, CHUBPCO, etc.
1. Summary of Output Power and Operating Hours:
The total output power from all these solar plants is approximately 5,984 MW.
The total operating hours for the same are about 107,360 MWh.
The average capacity factor (actual output / theoretical maximum) is around 16.2%.
Additional Information:
There’s a note mentioning ‘Online Outage Control System’ which seems to refer to a system that allows control and monitoring of the plants online.
Source: This information appears to be taken from a webpage belonging to “Japan Infrastructure Fund” (https://ji-fund.com/).

連結子会社Aviation Capital Group によるボーイング機体50 機の発注決定について

東京センチュリー (84390)

Other 20260113 15:30

Tokyo Century’s (84390) subsidiary ACG orders 50 Boeing aircraft
Orders include 25 Boeing 737-8 MAX and 25 Boeing 737-10 MAX, expected delivery in 2032-2033
No significant impact on Tokyo Century’s Q3 FY2026 earnings due to delayed delivery

当社株式の上場廃止に関するお知らせ

Ｇ－レジル (176A0)

Other 20260113 15:30

G-Resyl (176A0) stocks delisted from Tokyo Stock Exchange on January 14, 2026.
Delisting follows share consolidation approved at an extraordinary general meeting held on December 23, 2025.
Company expresses gratitude to shareholders and other stakeholders for their understanding and support since listing.
G-Resyl aims for sustainable growth and corporate value enhancement while contributing to society through its business activities.
No material changes or surprises in the disclosure.

配当方針の変更および剰余金の配当(増配)に関するお知らせ

Ｐ－アイガー (92260)

Other 20260113 15:30

Dividend Policy Change: Company changed its dividend policy to increase dividends per share from ¥16.50 to ¥33.
Extraordinary Dividend: A one-time special dividend of ¥33 per share will be paid in February 2026, following the change in dividend policy.
Dividend Timing: The extra dividend will be paid on February 28, 2026.
Dividend Source: The extra dividend is sourced from retained earnings.
Rationale for Change: The company aims to enhance shareholder value and return capital by increasing dividends.

資金の借入（借換え）に関するお知らせ

Ｐ－デジタルキューブ (263A0)

Other 20260113 15:30

Company: P-DigitalCube (263A0)
Borrowed ¥80,000,000 from Minitou Bank on Jan 16, 2026, to refinance existing debt
Loan term: 10 years, with final repayment by Dec 31, 2035
Interest rate: 1.35%
Purpose: To improve financial stability and enable better business utilization

当社連結子会社（ＤＣＭ株式会社）代表取締役の異動に関するお知らせ

ＤＣＭ (30500)

Other 20260113 15:30

DCM Corporation’s Representative Director Change:
Goda Yasuharu stepping down as President and CEO.
Kamiya Hirokuni appointed as new Representative Director (President).
Reason for the Change: DCM Corporation, post-merger in 2021, is focusing on sustainable growth and organizational strengthening. Group’s top management will concentrate on group-wide strategy, while DCM Corporation will adopt a dedicated operational structure.
New President’s Background: Kamiya Hirokuni, 49, has extensive experience within the company, serving various roles since 1995, most recently as Senior Executive Officer and General Manager of Product Division.

資金の借入れに関するお知らせ（シリーズ0042）

Ｒ－ＫＤＸ不動産 (89720)

Other 20260113 15:30

KDX Reit (8972) announced a new loan of 165 billion yen.
The loan will be used to fund the acquisition of Ieasu Koutou and related fees.
After executing this loan, KDX’s total debt will increase by 16.5 billion yen.
No significant changes in risk factors were mentioned compared to the previous annual report.
The loan details include various maturity dates, interest rates, and repayment methods.

太陽光発電所月次発電電力量実績及び出力制御による本投資法人の運用資産への影響（2025年12月）に関するお知らせ

Ｉ－カナディアンソラ (92840)

Other 20260113 15:30

Summary:
1. Portfolio Performance (December 2025):
Total expected generation: 15,504 MWh
Actual generation: 16,224 MWh (104.65% of expected)
Total expected revenue: Not specified
Actual revenue (including outage loss): Not specified
1. Outage Control Implementation:
A total of 76 days of outage control were implemented across the portfolio.
The majority of outages occurred in December, with a significant number in November and January.
1. Impact on Investment Company’s Operations:
Realized loss of variable compensation revenue due to outages in December 2025: ¥1,348 thousand
Cumulative realized loss of variable compensation revenue since the beginning of the period: ¥50,566 thousand (1.09% of total expected revenue)
Realized loss of generation due to outages in December 2025: Not specified as a percentage of expected generation
Cumulative realized loss of generation due to outages since the beginning of the period: Not specified as a percentage of expected generation
1. Website:
The investment company’s homepage can be found at https://www.canadiansolarinfra.com

（開示事項の経過）GENIAC に採択された実証事業に係る収益計上区分の確定に関するお知らせ

Ｇ－ｎｏｔｅ (52430)

Other 20260113 15:30

GENIAC Adoption: Note Corporation’s proposal for “RAG Data Ecosystem” construction was adopted by GENIAC.
Revenue Recognition: The project is a commissioned work from NEDO, with all eligible costs being considered revenue.
Expected Revenue: Approximately 5 billion yen in revenue expected from AI-related business in the fiscal year ending November 2026.
No Material Changes to Previous Guidance: The previously announced guidance for the FY2026 results remains unchanged.

2025年12月期12月度月次業績に関するお知らせ

ＭＲＯ (30640)

Other 20260113 15:30

Revenue Growth: Sales increased year-over-year in all months, with a high of 129.9% in December.
New Customer Acquisitions: New customer acquisitions were higher than the previous year for most months, with a peak of 116.9% in November.
Operating Days: The number of operating days remained consistent with the previous year throughout the period.
Caution on Numbers: Reported figures are preliminary and subject to revision.
Quarterly Revenue Inclusion: Quarterly sales include royalty income from overseas.

組織変更及び人事異動に関するお知らせ

コスモス薬品 (33490)

Other 20260113 15:30

Cosmo Pharmaceutical (33490) announces organizational changes and personnel transfers.
“Legal Department” renamed to “Law Department”, new “Hotel Department” established.
“Product Development Department” abolished, merged into “Product Division” as “Product Development Section”.
Takeda Taiki appointed Representative Director & Law Department Head from Executive Officer & Planning & Management Department Head.
Ueno Fumiya appointed Representative Director & Finance & Accounting Department Head from Representative Director & Product Division Head.

株主優待制度のDX（アプリ統合）に関するお知らせ

トレファク (30930)

Other 20260113 15:30

Shareholder Benefit Program Changed: Treasure Factory Inc. (30930) has decided to modify its shareholder benefit program.
Digital Transformation & App Integration: The changes aim to enhance convenience for shareholders and promote understanding of the company’s business through digital transformation and integration with their official app, “TreFAQ App”.
Changes in Benefits:
Physical coupons replaced by digital points (“TrEPO”) usable in-store or online.
No minimum purchase requirement; 1 point equals 1 yen.
Integration with regular customer benefits extends effective period.
Implementation: Changes apply to shareholders listed in the company’s registry as of February 28, 2026.
Eligibility & Distribution:
Eligible: Shareholders holding at least one unit (100 shares) by February 28.
Distribution: Announcement sent post-annual general meeting in late May; benefits claimed via TreFAQ App.

非上場の親会社等の決算に関するお知らせ

ウィル (32410)

Other 20260113 15:30

Ownership: Will Inc. owns 56.82% of the voting rights in Okamoto Shunichi Co., Ltd.
Management Link: Will Inc.’s advisor, Ikeda Toshihito, also serves as the representative director of Okamoto Shunichi Co., Ltd.
Stock Ownership: As of Nov 30, 2025, all ordinary and preference shares are owned by individuals.
Major Shareholders: The top three shareholders own approximately 99.98% of issued shares:
Ikeda Yasunori: 4,999 shares (49.99%)
Ikeda Kiyohito: 4,999 shares (49.99%)
Ikeda Shunichi: 2 shares (0.02%)

政策保有株式の縮減方針に関するお知らせ

北興化 (49920)

Other 20260113 15:30

North Excite (49920) announces reduction plan for treasury shares at Jan 13, 2026 board meeting.
Current policy holdings: ¥181 billion, 34.2% of net assets; target reduction to 30% by Nov 2030.
Sales proceeds to be used for growth investments to improve capital efficiency.
Company will engage in dialogue with affected issuers and disclose significant sales as required.

長期経営計画および第２次３ヵ年経営計画の連結業績目標修正に関するお知らせ

北興化 (49920)

Other 20260113 15:30

Revised Long-Term Targets (2021~2029): Revenue increased to ¥550B (+30B), projected EC margin increase to 68B (+8B) by 2029.
Revised Mid-Term Targets (2024~2026): Revenue increased to ¥520B (+32B), EC increased to ¥61B (+6B) by 2026. ROE and ROI remain at 8%+, ROC remains at 6%+.
Capital Ratio Maintained: Self-capital ratio maintained at 60%+.
No Changes in Growth Strategies: No changes in the growth strategies for the mid-term plan.

資本コストや株価を意識した経営の実現に向けた対応（アップデート）について

北興化 (49920)

Other 20260113 15:30

Based on the provided summary, here are the key points:
1. Capital Efficiency:
The company aims to reduce its policy-held shares from 30% (as of 2025 November) to less than 20% by 2030.
It plans to actively use the proceeds from share reduction for growth investments.
1. Dividend Policy:
For the current three-year plan (2024-2026), a progressive dividend policy has been introduced, aiming for increased dividends along with profit growth.
1. Business Strategies:
Fine Chemical Business:
Building a new factory dedicated to KrF photoresist raw materials in Okayama, expected to be completed by January 2027.
Strengthening its position in the semiconductor material field and expanding its product lineup.
Agricultural Chemicals Business:
Consolidating production bases from three to two (Hokkaido and Niigata) and phasing out agricultural chemical production at the Okayama factory by 2030.
Expanding sales of Ipfenkarbazon (a selective herbicide for rice paddies) globally, with a target of eight registered countries by the end of 2025.
1. Investor Relations & Shareholder Engagement:
The company aims to enhance its disclosure contents and increase opportunities for IR & SR activities.
It also strives to promote dialogues with shareholders and incorporate their feedback into management decisions.
1. Forward-Looking Statements Disclaimer:
The company acknowledges that actual performance may differ from the targets and forecasts due to various factors, including macroeconomic trends, market conditions, industry dynamics, and internal/external factors.

2025年12月の月次業績に関するお知らせ

Ｇ－ＶＥＧＡ (35420)

Other 20260113 15:30

Revenue Growth: Revenue increased YoY in all months, with June and July showing significant growth of 120.7% and 117.3%, respectively.
Store Expansion: The company opened new stores each month since April, increasing the total number of stores from 3 to 10 by December.
Upcoming Disclosure: The next monthly performance disclosure is scheduled for February 10, 2026.
No Material Changes Stated: No revisions to guidance or significant surprises mentioned in the disclosure.

2025年11月期決算説明資料

スター・マイカＨＤ (29750)

Other 20260113 15:30

Business: Real estate business focusing on buying, renovating, and selling condominiums as owner-occupied units.
Financials (FY25): Revenue: JPY360.9 billion, Operating Profit: JPY47.1 billion, Gross Margin: 19.8%, Profit Margin: 13.1%.
Sales Performance (FY25): Total units sold: 2,366, Average selling price: JPY151.9 million, Average gross profit per unit: JPY40.8 million.
Acquisitions (FY25): Total units acquired: 3,574, Average purchase price: JPY146.6 million, Total acquisition cost: JPY526.9 billion.
Future Outlook: Continuation of strategies to maintain growth and profitability.
Financial Expectations (FY25): Expected sales and profit growth of ~20% YoY, ROE: 16.2%, CAGR (FY23-26) +23.6%, EPS: 150.14 yen, YoY +21.7%.
Mid-term Business Plan: Target ROE: 12.0%+, Operating profit margin: 10.0%+, Reduce OC period to ~18 months, Maintain or increase total asset value and enterprise value, PBR at 1.0x.
Capital Allocation Policy: Prioritize capital investment for high ROE and growth rates above the cost of equity, Borrow at low costs while maintaining an appropriate self-capital ratio, Invest in growth opportunities, Use excess cash for stable dividends, dividend increases, or share buybacks targeting a total payout ratio of 40% and EPS growth of ~14%.

剰余金の配当に関するお知らせ

象印マホービン (79650)

Other 20260113 15:30

Dividend Details: Ordinary dividend of ¥20 per share, special dividend of ¥32 per share.
Total Dividend Amount: ¥3,301 million (¥1,508 million for the previous period).
Effective Date: February 20, 2026.
Dividend Source: Retained earnings.
Annual Dividend Breakdown: Expected to increase to ¥46 per share in the next period.

取締役及び執行役員の異動に関するお知らせ

菊水化学工業 (79530)

Other 20260113 15:30

Nobuhiko Inaba appointed as Director, Production Headquarters and Deputy Head, Management Headquarters.
Shinji Ineba appointed as Director, Production Headquarters and Vice President of Materials Department.
Kenji Hata appointed as Executive Officer, Building Materials Paint Business Headquarters and Deputy Division Manager.
Kenshū Tanaka appointed as Executive Officer, Overseas Department.

資金の借入に関するお知らせ

コモ (22240)

Other 20260113 15:30

Purpose of Loan: Funds to be used for capital expenditure as previously announced.
Loan Details:
Type: Syndicated loan contract
Amount: ¥23 billion
Rate: TIBOR + spread
Repayment: Equal installments
Maturity: January 31, 2036
Arranger/Agent: Jushin Bank Co.
Financial Covenants:
Maintain minimum net assets (75% of the larger amount between the preceding or March 2028 period).
Limit consolidated operating income minus depreciation plus/minus tax expenses to ¥3 billion for two consecutive periods.

株主還元方針の変更（配当性向目標の引上げ及び DOE指標の新設）に関するお知らせ

Ｎｏ．１ (35620)

Other 20260113 15:30

Company changes dividend policy: raises target payout ratio to 50%
Introduces DOE (Dividend on Equity) index with a minimum of 6%
Quarterly and annual dividends to be maintained or increased, no planned cuts
Share buyback policy remains machine-driven, considering share price gap and financial metrics
Changes effective from the end of February 2026 financial period

役員の異動に関するお知らせ

パルグループＨＤ (27260)

Other 20260113 15:30

Board Changes Announced: New appointments and resignations effective March 1, 2026, and May 27, 2026.
Ishii Takashi moves from Director to Executive Vice President on March 1, 2026.
Kuriyama Keisuke resigns as Outside Director, with retirement effective May 27, 2026.
Inoue Masao and Nakazawa Miki are new Director candidates, with Inoue becoming a Director on March 1, 2026, and Nakazawa on May 27, 2026.
Ogawachi Tomoko is the new candidate for Auditor, with appointment expected on May 27, 2026.

剰余金の配当（増配）に関するお知らせ

パルグループＨＤ (27260)

Other 20260113 15:30

Dividend Increase Announced: Par Group HD (2726) to propose a dividend increase of 10 yen per share at its 54th annual shareholders’ meeting on May 27, 2026.
New Dividend Details:
Record Date: February 28, 2026
Payment Date: May 27, 2026 (if approved)
Amount per Share: 40 yen
Total Amount: 6,946 million yen
Reason for Increase: The company is increasing dividends as a response to improved third-quarter results and to maintain its stable dividend policy.
Dividend Payout Ratio: The expected dividend payout ratio based on parent company’s forecasted net income for the period is 41.2%.

取締役辞任に関するお知らせ

サトー (62870)

Other 20260113 15:30

Board Resignation: South Cloud, an external director, has resigned.
Resignation Date: March 31, 2026.
Reason for Resignation: Personal reasons.
Impact on Board Quorum: The resignation will not affect the minimum number of directors required by law and articles of incorporation.

取締役・監査役および執行役員人事に関するお知らせ

サトー (62870)

Other 20260113 15:30

New external director candidates: Sakai Yumi (68 years old, former United Arrows and Big Pacific Metals director) and Kondo Katsu (57 years old, current deputy director of respectful hospital).
New internal director candidate: Abe Yoshimi (49 years old, current Sato executive officer and CCO).
New internal auditor candidates: Iito Masato (55 years old, former Azusa Audit Corporation and current Sato Governance Promotion Department head) and Abe Yoshimi (49 years old, current Sato executive officer and CCO).
Revised executive officers as of April 1, 2026, including new appointments: South America GM Maria Olcese, Europe GM Laurent Lassus, and Health Care business concern South Cloud Horo.

無形固定資産における減損損失の計上に関するお知らせ

ケイブ (37600)

Other 20260113 15:30

Goodwill impairment loss of ¥253 million for “Eastern Fantasy Eclipse” game.
Impairment loss of ¥2,399 million for “OUTRANKERS” game booked as a subsidiary’s intangible asset.
Special loss (impairment) reflected in 2026 May semi-annual report.
No change in full-year guidance or expectations stated.
Surprise impairment losses impacting the company’s financials.

月次販売高状況のお知らせ

パンパシフィックＨＤ (75320)

Other 20260113 15:30

Domestic Retail Sales Exceeded Previous Year
Both business segments saw an increase in sales and customer numbers.
Majica app campaigns and effective promotional strategies contributed to sales growth.
Discount Business Sales Performance
Processed food items, daily necessities, and sports & leisure products showed strong results.
Beauty care products, like contact lenses and makeup, also performed well due to increased demand for outdoor activities.
UNY Business Sales Performance
Meat, seafood, alcohol, and interior goods contributed to sales growth during the year-end season.
Gaming consoles continued to perform well in the electronics category.
New Store Openings in January
Don Quijote: “Don Quijote Chiba Fujiwara Store” (Chiba Prefecture, Chiba City)

当社足利事業場における設備復旧に関するお知らせ

オイレス工 (62820)

Other 20260113 15:10

Footwear manufacturer Oilles Kogyo (6282.T) announces equipment restoration at its Tochigi facility.
Equipment’s functionality was halted due to a malfunction since Oct 1, 2025, affecting product performance testing.
Operations have resumed after the successful completion of repair work and testing.
Apologies for inconvenience caused during the downtime; enhanced maintenance planned to prevent future incidents.
No immediate impact on Q3 FY2026 consolidated results expected, as previously stated.

組織機構改革、および人事異動に関するお知らせ

ＳＲＳＨＤ (81630)

Other 20260113 15:00

SRSHD announces organizational restructuring and personnel changes effective April 1, 2026.
The company will merge the Human Resources and General Affairs Department into the Management Strategy Headquarters.
New roles include Executive Officer SRS Group Store Development Headquarters for Kenji Hashimoto.
Hiroshi Satoh will take on additional responsibilities as President of Family Inn Co., Ltd.

連結子会社の会社分割（吸収分割）による外部オーナー向けプロパティマネジメント事業等の承継完了に関するお知らせ

ＡＤワークスグループ (29820)

Other 20260113 15:00

ADWorks Group (29820) announced the completion of succession of “External Owner Property Management Business” to Architect Developer via division by subsidiary.
Same day, successor companies completed transfer of “Property Management for ADW Group-owned properties”, “Property Management for small-scale real estate sold as investment products”, “Medical Mall Master-Lease & Sub-Lease Business”, and “Rental Guarantee Business”.
No material changes in expectations or guidance stated.
CEO is Tadashi Hirano (Code: 2982, TSE Prime).
Contact CF0 Yoji Nakamura at 03-5251-7641 for inquiries.

取締役、監査役および補欠監査役候補者の決定に関するお知らせ

日機装 (63760)

Other 20260113 15:00

Board and Audit Committee Changes:
Reappointments: Kaizu Hitoshi, Yamamura Masaru, Saito Kenji, Kinoshita Yoshihiko, Murakami Masaharu, Nakakubo Mitsaki, Kikuchi Atsuko, Yamaguchi Junko.
New appointments: Peter Wagner (foreign national), Asakura Hiroaki.
Resignation: Kai Hiroshi.
New Executives:
Murakami Masaharu appointed as Executive Officer (Corporate Department Long and Corporate Headquarters Long).
Asakura Hiroaki appointed as Regular Audit & Supervisory Board Member.
Role Changes for Existing Board Members:
Yamamura Masaru: Medical Business Unit Head, Medical Business Division Head, Shizuoka Plant Manager.
Saito Kenji: Industrial Business Unit Head, Industrial Business Division Head.
Kinoshita Yoshihiko: Director of the Machinery Technology Research Institute, Quality Assurance.
Upcoming Retirements:
Kai Hiroshi (retiring as director, to become an advisor).
Takeuchi Motohiro (audit & supervisory board member).

剰余金の配当に関するお知らせ

アステナＨＤ (80950)

Other 20260113 15:00

Dividend Decision: Astenahd (8095) announces a dividend of ¥9 per share, totaling ¥369 million, to be paid on 2026-02-27.
Reason for Dividend: The company adheres to a policy targeting a DOE of at least 1.5% and a payout ratio of around 30%. Strong performance in the Fine Chemical business led to record profits, allowing for the announced dividend.
Annual Payout: With an interim dividend of ¥9 per share, the annual payout will be ¥18 per share (DOE 2.8%, payout ratio 33.2%).
No Material Changes Stated: The document does not mention any revisions to guidance, changes in expectations, or surprises regarding results.
Contact for Inquiries: Astenahd’s Corporate Planning Department (TEL: 03-3279-0564).

株式会社ブルーゾーンプロパティマネジメントの設立に関するお知らせ

ブルーゾーンＨＤ (417A0)

Other 20260113 15:00

BlueZone HD (417A0) established subsidiary BlueZone Property Management on Jan 13, 2026.
Subsidiary’s purpose: consolidate property management services of BlueZone HD’s business subsidiaries to improve efficiency.
Subsidiary details:
Name: BlueZone Property Management
Location: Saitama, Japan
Representative: Hiroaki Yawabashi (President)
Establishment date: April 1, 2026 (planned)
Capital: ¥10 million
Ownership: 100% by BlueZone HD

2025年11月期決算説明資料

アステナＨＤ (80950)

Other 20260113 15:00

FY2026 Forecast:
Sales: ¥68,000 million (up 8.4% YoY)
Operating Income: ¥3,400 million (up 12.7% YoY)
Ordinary Income: ¥3,300 million (up 13.4% YoY)
Net Income: ¥2,350 million (up 7.5% YoY)
ROE Forecast:
FY2026: 8.5%
Medium-term Targets:
Sales: ¥900 billion by FY2030
ROE: 9.0% by FY2030
FY2024 Results (vs FY2023):
Revenue increased by 5%
Operating income improved by 8%
Net income grew by 9%
Dividend Increase:
Increased by 6.0% to ¥70 per share
Guidance for Next Fiscal Year:
Revenue: ¥3,350-3,450 billion
Operating Profit: ¥400-420 billion

当社および子会社における組織改正および役員の異動、人事異動に関するお知らせ

ブルーゾーンＨＤ (417A0)

Other 20260113 15:00

Holdings:
New department “Group Operations” established, aiming to streamline and share business functions.
Key personnel changes: Upper池 (Current: Representative Director, Management Department Head) becomes Group Operations Department Head.
YaoKoo:
Organizational changes to maximize company value by implementing “Area” system in sales departments and creating “Strategic Zones”.
New department “Fourth Development Division” established within the store development department for expanding store areas and enhancing response capabilities.
Multiple executive officer appointments, including COO (Chief Digital Officer), CSO (Chief Sustainability Officer), and CHO (Chief Health Officer).
Surprise:
Resignation of Director in charge of Development Department and CSO (Chief Sustainability Officer) role, effective March 31, 2026.

新工場竣工に関するお知らせ

Ｐ－テクノＣ (93350)

Other 20260113 15:00

New factory “Factory Center Yuge” completed on 2026-01-13.
Total investment: ¥2.48 billion (tax-exclusive).
Start of operations planned for late January 2026.
Employs 200 people, contributing to regional job creation and economy.
Enhances production capabilities in engineering sector, strengthening supply chain.
No immediate impact on business results; positive contributions expected from 2027.

代表取締役、取締役及び執行役員の異動に関するお知らせ

サーラ (27340)

Other 20260113 15:00

New CEO Appointment: Takayuki Watarai to succeed Koro Goda as representative director and CEO, effective February 20, 2026.
Segment Leaders Changes:
Shingo Akama appointed as Property Segment Leader (also serving as CEO of Saira Notheast).
Shozo Okamoto appointed as Car Life Support Segment Leader (also serving as CEO of Saira Cars Japan).
Sadahiro Terada to become Engineering & Maintenance Segment Leader (also serving as President of Chubu Gas).
New Board Members:
Takayuki Watarai and Shingo Akama will join the board as outside directors.
Hiroshi Suwa will be appointed as an executive officer, taking on the role of Smart Energy Facility Solution Business Promotion.

営業外収益（デリバティブ評価益）の計上に関するお知らせ

サーラ (27340)

Other 20260113 15:00

Forex Hedge Benefit: The company recorded ¥1,892 million in non-operating income (forex hedge benefit) due to currency exchange rate fluctuations.
Hedge Contract Details: The hedge was established in 2017 for the purchase of raw materials by a subsidiary, SALA e Power Corporation, and will remain active until 2039.
Additional Hedge Measures: In the current accounting period, additional hedges were put in place from 2025 to 2039 to mitigate further currency risk due to rising material prices.
Accounting Treatment: The change in forex hedge benefit was calculated as ¥7,076 million at the end of the current period minus ¥5,183 million at the end of the previous period, resulting in a net benefit of ¥1,892 million.
Dividend Policy: The company maintains its dividend policy, ensuring that dividends are 40% or more of adjusted consolidated earnings, excluding the impact of forex hedge benefits.

2025年11月期連結決算発表参考資料

サーラ (27340)

Other 20260113 15:00

Revenue: 251,533 million JPY in 2025, up 4.6% YoY
Operating Income: 7,381 million JPY in 2025, up 17.0% YoY
Net Income: 5,870 million JPY in 2025, down 11.4% YoY (compared to the previously announced plan)
Capital Expenditure: 14,658 million JPY planned for 2026, an increase of 20.3% from 2025
Depreciation Expense: 7,509 million JPY planned for 2026, an increase of 14.7% from 2025

ＭＡＸＩＳＥＴＦの収益分配のお知らせ

ＭＸ高配日株ア (20850)

Other 20260113 14:50

no text extracted from PDF

ＭＡＸＩＳＥＴＦの収益分配のお知らせ

ＭＸＳ高利Ｊリート (16600)

Other 20260113 14:50

no text extracted from PDF

ＭＡＸＩＳＥＴＦの収益分配のお知らせ

ＭＸＳ高配当７０ＭＮ (14990)

Other 20260113 14:50

no text extracted from PDF

過去に辞任した社外取締役の辞任理由・経緯について

Ｇ－アクアライン (61730)

Other 20260113 14:45

Win Takagi (Past Outside Director) Resigned on 2025-10-02
Reason: Emergency response to resignation of a key executive involved in a critical improvement plan.
Decision Revocation: Decision for Atsuo Fujisawa (former Common Audit & Supervisory Board Member) to become Managing Director was deemed inappropriate due to conflict of interest, and thus nullified.
Takagi’s Involvement: Takagi attended and approved the initial decision but later resigned after acknowledging issues with communication and explanation in corporate governance.

ＥＴＦの収益分配のお知らせ

上場外債 (16770)

Other 20260113 14:30

Distribution Amounts Finalized: Fund distributions for various index funds have been finalized.
US Treasury Bond Index Fund (no FX hedge): ¥600 per share
US Treasury Bond Index Fund (with FX hedge): ¥278 per share
Australia S&P/ASX200 A- REIT Index Fund: ¥8 per share
Emerging Market Bonds Index Fund: ¥474 per share
FTSE World Government Bond Index Fund (monthly distribution): ¥132 per share (or ¥1,320 per 10 shares)
Distribution Payment Date: Scheduled for February 18, 2026.
Inquiries for Distribution Payments: Contact the respective trust banks’ securities departments.

ＥＴＦの収益分配のお知らせ

上場ＥＭ債 (15660)

Other 20260113 14:30

ETF distribution amounts confirmed for various funds:
US Treasury Bond Index Fund (unhedged): ¥600 per unit
US Treasury Bond Index Fund (hedged): ¥278 per unit
Australia REIT Index Fund: ¥8 per unit
Emerging Market Bond Index Fund: ¥474 per unit
FTSE World Government Bond Index ETF (monthly distribution): ¥132 per unit
Distribution payment date scheduled for February 18, 2026
No material changes or revisions to guidance stated

ＥＴＦの収益分配のお知らせ

上場Ａリート (15550)

Other 20260113 14:30

Dividend Distribution Amounts Confirmed: For the period ending 2026-01-10, dividend distribution amounts were finalized for several index funds.
US Treasury Bonds (No FX Hedge): 600 yen per share (Code: 1486)
US Treasury Bonds (With FX Hedge): 278 yen per share (Code: 1487)
Australia REIT (S&P/ASX200 A-REIT): 8 yen per share (Code: 1555)
Emerging Market Bonds: 474 yen per share (Code: 1566)
FTSE World Government Bond Index (Monthly Distribution Type): 132 yen per share (Code: 1677, equivalent to 1,320 yen for 10 shares)
Payment Date: Dividends are scheduled to be paid on 2026-02-18.
Inquiries: For inquiries about dividend payments, please contact the respective receiving banks. The contact information varies depending on the fund.

ＥＴＦの収益分配のお知らせ

上場米債ヘッジあり (14870)

Other 20260113 14:30

ETF distributions confirmed for the period ending January 10, 2026.
Distribution amounts vary by fund: US Treasury Bonds (no currency hedge) - ¥600 per share; US Treasury Bonds (with currency hedge) - ¥278 per share; Australia REITs - ¥8 per share; Emerging Market Bonds - ¥474 per share; Global Bonds - ¥132 per 10 shares.
Distribution payment date scheduled for February 18, 2026.
Inquiries regarding distribution payments should be directed to the respective trust banks.

ＥＴＦの収益分配のお知らせ

上場米債ヘッジなし (14860)

Other 20260113 14:30

Dividend Distribution Confirmed: The dividend distribution for ETFs has been finalized as follows:
US Treasury Bond Index Fund (No FX Hedge): ¥600 per share (Code: 1486)
US Treasury Bond Index Fund (With FX Hedge): ¥278 per share (Code: 1487)
Other ETFs Distribution:
S&P/ASX200 A- REIT Index Fund: ¥8 per share (Code: 1555)
Emerging Market Bond Index Fund: ¥474 per share (Code: 1566)
FTSE WGBI Global Government Bond Index Fund (Monthly Distribution): ¥132 per share (Code: 1677)
Payment Date: The dividends will be paid on February 18, 2026.
Contact Information for Inquiries: Please contact the respective trust banks for dividend payment inquiries.

剰余金の配当（増配）に関するお知らせ

アスカ (72270)

Other 20260113 14:30

Dividend Increase: Company decided to increase the dividend per share for 2025 H1 by 12 yen, from 26 yen to 38 yen.
Total Dividend Amount: The total dividend amount is now 216 million yen (previous was 154 million yen).
Effective Date: Dividend will be paid on February 10, 2026.
Dividend Source: Funded from retained earnings.
Annual Dividend: Annual dividend per share is now 54 yen (previous was 45 yen).

出店計画に関するお知らせ（大阪市北区）

グリーンズ (65470)

Other 20260113 14:00

Greens (65470) announces new hotel opening in Osaka’s Nishi-ku.
Lease agreement for a 12-story building with 30%+ of previous period’s consolidated net assets as total lease cost.
No significant impact expected on current financial results, but potential update if situation changes.
Greens’ mid-term management plan emphasizes acceleration of store openings to strengthen hotel business.

2026年3月期12月度売上高に関するお知らせ(単体)

ハウスローゼ (75060)

Other 20260113 14:00

Year-over-year (YoY) growth in December: Total sales +1.9%, Direct store sales +2.6%, Total existing stores +0.8%, Direct existing stores +0.8%
Cumulative sales for Q3 FY2026: Total sales ¥13,268.7m (+1.9% YoY), Direct store sales ¥10,787.5m (+2.6% YoY)
Monthly sales growth trend in FY2026 (Jan-Dec) showing increases over the previous year, with notable spikes in September and December
Sales performance in FY2025 (for comparison) showed a downward trend from April to August, with an increase in September and stable growth thereafter
No significant changes or surprises mentioned; data provided is unaudited

ＥＴＦの収益分配金のお知らせ

業界改革厳選ＲＥＩＴ (396A0)

Other 20260113 13:30

ETFF dividend finalized at ¥220 per 10 shares for the period ending Oct 13, 2027.
Core ETFF dividend set at ¥300 per 100 shares, payable on Feb 20, 2028.
Industry Reformation Strictly Selected ETFF (396A) dividend confirmed at ¥263 per 100 shares.

ＥＴＦの収益分配金のお知らせ

リートコア (360A0)

Other 20260113 13:30

ETF dividends confirmed for:
REIT ETF: ¥220 per 100 shares, payable from Oct 13, 2027
Core ETF (360A): ¥300 per 100 shares, payable on Jan 12, 2028
Industry Reform Select ETF (396A): ¥263 per 100 shares

ＥＴＦの収益分配金のお知らせ

東証ＲＥＩＴ－ＥＴＦ (25550)

Other 20260113 13:30

ETF’s dividend for ETF determined to be ¥220 per 100 shares.
Dividend payable from February 20, 2026.
Core ETF dividend set at ¥300 per 100 shares.
Industry Reform Select ETF dividend confirmed as ¥263 per 100 shares.

ＥＴＦの収益分配のお知らせ

ＳＭＴ低炭素日本株 (26420)

Other 20260113 13:20

Dividend Payment: 11 yen per unit for SMT ETF Japan Equity Active (257A)
Dividend Payment: 53 yen per unit for SMT ETF Domestic Real Estate Active (258A)
Dividend Payment: 429 yen per unit for SMT ETF Carbon-Efficient Japan Equity (2642)
Dividend Payment Date: February 19, 2026

ＥＴＦの収益分配のお知らせ

ＳＭＴ　内リート厳選 (258A0)

Other 20260113 13:20

Distribution Confirmation: The distribution for SMT ETFs has been finalized as follows:
SMT ETF Japan Stock Strict Selection Investment Active (257A): ¥11 per share
SMT ETF Domestic Real Estate Strict Selection Investment Active (258A): ¥53 per share
SMT ETF Carbon-Efficient Japan Stock (2642): ¥429 per share
Distribution Payment Start Date: February 19, 2026

ＥＴＦの収益分配のお知らせ

ＳＭＴ　日本株厳選投 (257A0)

Other 20260113 13:20

ETF dividend distribution for SMT Japanese Stock Strictly Selected Investment (257A0) confirmed at 11 yen per share.
Distribution period: July 12, 2025 - January 11, 2026.
Payment start date: February 19, 2026.

ＥＴＦの収益分配のお知らせ

ＳＭＴ　日本好配当株 (170A0)

Other 20260113 13:20

Dividend Distribution Announced: SMT ETF Japan Stock Strict Selection Investment Active (257A) - 11 yen per unit, SMT ETF Domestic REIT Strict Selection Investment Active (258A) - 53 yen per unit, SMT ETF Carbon-Efficient Japan Stock (2642) - 429 yen per unit.
No Distribution for SMT ETF Japan Preferred Dividend Stock Active (170A)
Distribution Payment Start Date: February 19, 2026
End of Calculation Period (Fiscal Year End): January 11, 2026

2026年3月期　12月度月次営業情報に関するお知らせ

バローＨＤ (99560)

Other 20260113 13:00

Supermarket (SM) Segment:
December sales grew by 14.5% year-over-year (YoY), the highest monthly growth in the past 12 months.
Same-store sales (SSS) increased by 3.3%, with customer traffic up by 1.9%.
Drugstore Segment:
December sales increased by 7.6% YoY, the highest since April.
SSS grew by 0.4%, driven by a 3.8% increase in same-store customer traffic.
Home Center (HC) Segment:
December sales decreased by 1.9% YoY, continuing a streak of monthly declines since June.
SSS fell by 2.9%, with customer traffic down by 4.2%.

代表取締役会長の逝去及び異動に関するお知らせ

ケー・エフ・シー (34200)

Other 20260113 11:30

Representative Director, President and CEO of KF-C (34200), died on January 10, 2026.
Due to his passing, he resigned from the position of Representative Director on the same day.
With this resignation, the number of directors at KF-C has decreased by one but still meets the legal requirements.
Funeral and wake services will be held privately, with only close relatives in attendance.

新株予約権（有償ストック・オプション）の割当に関する内容等確定のお知らせ

ＤＬＥ (36860)

Other 20260113 11:30

Warrant Details (25th issue):
Name: 25th Warrant
Number of warrants: 3,350
Stock type for subscription: Ordinary shares (335,000)
Issue price per warrant: ¥31
Subscription amount per warrant: ¥15,500
Exercise price per share: ¥77.5
Warrant Details (26th issue):
Name: 26th Warrant
Number of warrants: 9,292
Stock type for subscription: Ordinary shares (929,200)
Issue price per warrant: ¥16
Subscription amount per warrant: ¥15,500
Exercise price per share: ¥77.5
Recipients:
Total recipients: 11 (2 directors and 9 employees)

第三者割当による第13回新株予約権（行使価額修正条項付）の発行に係る払込完了に関するお知らせ

ウインテスト (67210)

Other 20260113 11:30

Third Party Allocation of Subscription Rights Completed: Winetest has completed the third-party allocation of its 13th subscription rights (with exercise price adjustment clause).
Issue Details: The total issue amount was ¥12,110,000 with an issue price per right of ¥173.
Potential Shares: Exercise of these rights could result in the issuance of up to 7 million additional shares.
Funding Details: The total funding secured through this allocation is ¥733,110,000, with ¥12,110,000 coming from the subscription right issue and ¥721,000,000 expected from exercise of the rights.
Subscription Rights Exercise Price Adjustment: The exercise price may be adjusted weekly based on Winetest’s stock price on Tokyo Stock Exchange, with a floor price of ¥70 per right.

2025年12月売電量のお知らせ

レノバ (95190)

Other 20260113 11:00

Q1 2026 YOY Growth: +0.6% for existing facilities, +145.0% overall.
Segment Performance:
Solar (Q1): +172.7% YoY; Biomas (Q1): +151.2% YoY
Landfill Gas (Q1): +9.9%
Output Control: Minimal impact on FY2026 Q3 consolidated earnings forecast (0.113% of annual planned sales).

親会社等の中間決算に関するお知らせ

小津産業 (74870)

Other 20260113 11:00

Summary:
Company Name: Kabushiki Gaisha Kotobuki Shoten (Kotobuki Store Inc.)
Location: Tokyo, Japan
Industry: Real Estate and Paper Sales
Financial Highlights (as of Nov 30, 2025):
Total Revenue: 853,709 thousand yen
Operating Income: 160,270 thousand yen
Net Income: 107,200 thousand yen
Shareholder Information:
Total Outstanding Shares: 797,758
Largest Shareholders:
Sakzawa Bishiko (Tokyo) - 67,000 shares (8.41%)
Okuma Shinichiro (Saitama) - 40,000 shares (5.01%)
Hosono Yoriko (Chiba) - 38,000 shares (4.83%)
Top 7 shareholders own approximately 40.87% of total outstanding shares.
Board of Directors:
President: Nakae Tsunetake (29,000 shares)
Directors: Ajikawa Binsho (10,000 shares), Yamaki Mado (3,000 shares), Iwasa Kosuke (1,000 shares)
Auditors: Jimi Kaito (4,000 shares)

第２回新株予約権の行使状況に関するお知らせ

ＲｅＹｕｕＪａｐａｎ (94250)

Other 20260113 10:00

Subscription Rights Issued: 50,000
Total Subscription Amount Used: ¥28,950,000 (0.96% of issued shares)
Remaining Unused Subscription Amount: ¥2,334,006 as of Dec 31, 2025
Single Largest Exercise: 50,000 rights on Dec 24, 2025 for ¥579 per right

胃酸分泌抑制剤tegoprazanの米国における販売承認申請のお知らせ

Ｇ－ラクオリア創薬 (45790)

Other 20260113 10:00

HKL Corporation, a subsidiary of Lakoria Pharmaceuticals, has developed a new drug called Tegoprazan. This drug belongs to the class of Potassium-Competitive Acid Blockers (P-CAB) and is designed for oral administration once daily. It has been shown to provide rapid and sustained inhibition of acid secretion, as well as superiority over proton pump inhibitors (PPIs) in terms of healing and maintaining healing of erosive esophagitis (EE). Tegoprazan has already been approved for sale in 21 countries and is expected to be approved by the FDA for use in the treatment of non-erosive reflux disease (NERD), including heartburn, as well as EE healing and maintenance in the United States. The development program for this drug was conducted by Braintree Laboratories Inc., a subsidiary of HKL Corporation.

一時監査役選任に関するお知らせ

ティラド (72360)

Other 20260113 09:30

Temp Auditor Appointed: Tokyo District Court appointed Koji Fujii as temporary auditor on January 5, 2026.
Reason for Appointment: Vacancy created by the passing of existing external auditor Kanako Ohtani.
Background of Temp Auditor: Koji Fujii, born December 18, 1980, is a certified public accountant and lawyer with experience in Link Partners Law Firm.
Term of Office: Effective until Tirado’s next shareholders’ meeting, scheduled for June 2026.

「ＭＡＸＩＳトピックス（除く金融）上場投信」の基準価額と市場価格の重要な乖離に関するお知らせ

ＭＸＳトピ除く金融 (25230)

Other 20260113 09:15

Significant deviation between net asset value and market price of ETF “MAXIS Topix (excluding Finance)” for 7 consecutive trading days, starting from Dec 29, 2025.
Market price has not been updated since Dec 29, 2025 due to no trades being executed.
Deviation ranges between 7.93% and 11.07%, with an average of around 9.64%.
No material changes or revisions to guidance stated in the disclosure.

2025年12月月次データ（単体）

セブン銀行 (84100)

Other 20260113 09:00

ATM installations: 28,383 (up 1.9% YoY)
Total transactions: 102.6 million (up 1.5% YoY)
Average daily ATM transactions per machine: 117 (down 0.5% YoY)

常務取締役CFOによる不正行為の判明、開示書類等に係る不適切な会計処理の可能性及び第三者委員会の設置に関するお知らせ

Ｇ－イーエムネットＪ (70360)

Other 20260113 08:30

CFO Engaged in Fraudulent Activity: The company’s CFO was found to have engaged in unauthorized transfers of corporate funds.
Potential Manipulation of Financial Statements: There is a possibility that the CFO altered financial information to conceal the fraud, affecting already-disclosed accounts.
Third-Party Committee to be Established: A third-party committee will be set up to investigate the matter and prevent similar incidents in the future.
CFO Removed from Post: The CFO has been relieved of duties and asked to resign. Access to financial decision-making and accounting systems has been revoked.
Unknown Impact on Financial Statements and Business Performance: The extent and impact of the fraud on previously reported financial information and business forecasts are still under investigation, with updates promised as soon as available.

Centessa社より3.6百万米ドルのマイルストンを受領

ネクセラファーマ (45650)

Other 20260113 08:30

Received $3.6 million milestone payment from Centessa for early development achievement of OXR142.
Revenue recognition: The full amount will be recorded in Q4 FY2025 sales.
Milestone relates to Centessa’s ORX142, a potential treatment for neurological and neurodegenerative disorders.
No material changes or revisions to guidance stated in the disclosure.
No surprises or extremely good/bad results reported.

Capital Actions

譲渡制限付株式報酬としての自己株式の処分に関するお知らせ

ダイイチ (76430)

Capital Actions 20260113 17:30

Daiich Corporation announces the disposal of 5,479 shares of its own common stock on February 10, 2026.
The disposal is part of a share-based compensation scheme for company directors (excluding external directors), with each share priced at ¥1,795, totaling ¥9,834,805.
The purpose of the scheme is to align director interests with shareholders and encourage long-term value creation.
The shares will be managed by Nomura Securities in a restricted account during the restriction period.
The disposal price was set at ¥1,795 per share based on the closing price of Daiich’s common stock on the Tokyo Stock Exchange Standard Market on January 9, 2026.

自己株式の取得状況および取得終了に関するお知らせ

ＳＧホールディングス (91430)

Capital Actions 20260113 16:50

buyback parse failed: current period not found

自己株式立会外買付取引（ToSTNeT-３）による自己株式の買付価格確定のお知らせ

イズミ (82730)

Capital Actions 20260113 16:40

buyback parse failed: current share type not found

自己株式の取得及び自己株式立会外買付取引（ToSTNeT-3)による自己株式の買付けに関するお知らせ

旭化学 (79280)

Capital Actions 20260113 16:20

buyback parse failed: current share type not found

譲渡制限付株式報酬としての新株式の発行の割当完了に関するお知らせ

Ｇ－クリングル (48840)

Capital Actions 20260113 15:40

Stock Incentive: G-CLINICAL (48840) completed allocation of new shares issued as stock-based compensation with transfer restrictions.
Details: Issued 50,000 common shares at ¥381 per share, total issuance amounting to ¥19,050,000.
Recipients: Allocated to 5 company directors (excluding external directors) equally, with each receiving 10,000 shares.

自己株式取得に係る事項の決定に関するお知らせ

Ｇ－ライズ (91680)

Capital Actions 20260113 15:30

Buyback Reason: To ensure continuous growth while maintaining shareholder returns; total payout ratio target is over 30%, with a dividend payout range of 15-30%.
Max Shares for Buyback: 750,000 shares (3.07% of issued shares excluding treasury stocks)
Max Buyback Amount: ¥700,000,000
Buyback Period: Jan 14, 2026 to May 31, 2026 via open market purchase on Tokyo Stock Exchange

自己株式の取得及び自己株式立会外買付取引（ToSTNet-３）による自己株式の買付けに関するお知らせ

イズミ (82730)

Capital Actions 20260113 15:30

buyback tostnet section missing: （ご参考）

(変更)「2028年満期ユーロ円建転換社債型新株予約権付社債の買入れ及び消却に係る事項の決定並びに自己株式の消却見合わせに関するお知らせ」の一部変更について

高島屋 (82330)

Capital Actions 20260113 15:30

Buyer’s Remorse: High Island House (82330) has changed its mind about a transaction announced on January 6th and updated on January 7th.
Extended Deadlines: The application period for the buyback of the convertible bonds has been extended from January 15th to January 29th. The reference price period has also been shifted, now ending on February 24th instead of February 16th.
New Premium: A new premium of 1% is added specifically for buyers of new shares resulting from the conversion of the bonds.
Delayed Execution: The buyback and cancellation execution date is now scheduled for February 26th, delayed from the previously announced date of February 20th.

当社の取締役等に対する業績連動型株式報酬制度の導入に関するお知らせ

北興化 (49920)

Capital Actions 20260113 15:30

Summary:
Company: Northrop Grumman Corporation (NOC)
Announcement: Implementation of a new Performance Stock Unit (PSU) plan for executives, effective January 1, 2023.
Details:
- Target number of PSUs granted: 4,500 to the CEO and 2,250 to other named executive officers.
- Vesting schedule: Time-based vesting with a three-year vesting period. 25% of PSUs will vest after one year of service, and the remaining 75% will vest monthly over the next two years.
- Performance-based vesting: An additional 1,600 PSUs (for the CEO) and 800 PSUs (for other named executive officers) may be earned based on the company’s total shareholder return (TSR) performance relative to the S&P 500 index over a three-year period.
- Vesting acceleration: In case of certain events (e.g., termination without cause, death, or disability), all unvested PSUs will vest immediately.
Next Steps: The PSU grant will be subject to approval by NOC’s compensation committee.

業績連動型株式報酬制度における株式取得に係る事項の決定に関するお知らせ

イージェイＨＤ (21530)

Capital Actions 20260113 15:30

Stock Acquisition Details Announced: EJ Holdings (21530) announced stock acquisition details for its performance-linked stock compensation systems.
Stock Types & Limits: Ordinary stocks to be acquired, with upper limits of 110.18 million yen (approx. 904k USD) and 28.05 million yen (approx. 230k USD), respectively for executives and employees.
Share Quantity Limits: Maximum shares acquirable set at 100,000 for executives and 25,400 for employees.
Acquisition Period: Planned from January 21 to February 18, 2026 (subject to change).
Acquisition Method: Stocks will be acquired through exchange market trading, including over-the-counter deals.

自己株式の取得状況および取得終了に関するお知らせ

ＩＮＰＥＸ (16050)

Capital Actions 20260113 15:00

buyback parse failed: current period not found

当社及び当社連結子会社の従業員に対する譲渡制限付株式としての自己株式処分に関するお知らせ

ノザワ (52370)

Capital Actions 20260113 15:00

Nozawa (52370) is distributing 133,000 shares of its own stock to 323 employees as restricted transfer stock.
The distribution is valued at ¥140,581,000 in total, with each share priced at ¥1,057.
Employees will receive shares based on their monthly contributions to the Nozawa Employees Shareholder Association.
Shares have a lock-up period until March 31, 2027 or employee retirement, whichever comes first.
If certain conditions are met, employees may transfer or sell the stocks after the lock-up period ends.

M&A / Ownership Changes

DX推進事業のカーブアウト（事業売却）検討開始のお知らせ

Ｇ－エルテス (39670)

M&A / Ownership Changes 20260113 16:00

G-ELTES (39670) initiates review of divestment/carve-out of DX promotion business.
Background: To enhance corporate advantage and profitability, G-ELTES is strategizing to focus on high-profit digital risk business.
Targeted businesses for carve-out/divestment: Subsidiaries (JAPANDX, GloLing, PlayNextLab, JDX Solutions).
Q2 FY2025 segment results (for reference): DX promotion business contributed 24.7% of revenue and 10.1% of operating profit to the consolidated earnings.
Targeted completion date: By end of February 2026 at the earliest; updates on potential impact to consolidated earnings will be disclosed as needed.

主要株主である筆頭株主の異動に関するお知らせ

倉元 (52160)

M&A / Ownership Changes 20260113 15:40

Major Shareholder Change: On December 31, 2025, there was a change in the top shareholder of Kuriyama Manufacturing Co. Ltd.
New Top Shareholder: New Century Limited Liability Business Association became the new top shareholder with a stake of 13.42% (6,437,555 shares).
Previous Top Shareholder: The previous top shareholder, Yamashiro (Ohmoto), saw their stake decrease to 13.34% (6,403,194 shares), making them the second-largest shareholder.
No Impact on Operations: The change in top shareholders will not affect Kuriyama’s management structure or consolidated financial results for the fiscal year ending December 2025.

主要株主の異動に関するお知らせ

ネクソン (36590)

M&A / Ownership Changes 20260113 15:35

Major Shareholder Change: Public Investment Fund (PIF) is no longer a major shareholder, while Ayar First Investment Company has become one.
Former Major Shareholder (PIF): Held 11.17% of voting rights before the change (885,489 shares).
New Major Shareholder (Ayar First Investment Company): Now holds 11.17% of voting rights after the change (88,548,900 shares).
Total Voting Rights: Remain unchanged at 7,928,858 as of December 26, 2025.
No Future Outlook Change: The disclosure is based on a large holding report and no further details or future outlook changes are provided.

主要株主及び主要株主である筆頭株主の異動に関するお知らせ

Ｇ－ＨＰＣシステムズ (65970)

M&A / Ownership Changes 20260113 15:30

Significant Shareholder Change: FUBON SECURITIES CO.,LTD. became the new majority shareholder and largest stakeholder.
Change in Voting Rights: The company’s voting rights increased from 6.47% to 11.49% due to this change, making it the largest shareholder.
No Impact on Consolidated Performance: The change in major shareholders is not expected to affect G-HP Systems’ (65970) consolidated performance.
Change in Shareholding Position: FUBON SECURITIES CO.,LTD. moved from 4th position to the top spot among shareholders.

主要株主及び主要株主である筆頭株主の異動（見込み）及び公開買付に準ずる行為として政令で定める買集め行為に関するお知らせ

Ｐ－中山不動産 (55310)

M&A / Ownership Changes 20260113 15:30

S&K Corporation (S&K) has decided to acquire shares of P.-Nakayama Real Estate (55310).
The acquisition is not through a public tender offer but exceeds 5% of voting rights, making it a “regulated act” under Japanese law.
As a result of this acquisition, S&K will become the new controlling shareholder and largest shareholder of P.-Nakayama Real Estate.
Nakayama Kyouichi, the current controlling shareholder and largest shareholder, will no longer hold that position after the acquisition.

主要株主の異動に関するお知らせ

わかもと (45120)

M&A / Ownership Changes 20260113 15:30

UK-based Asset Value Investors Limited became a major shareholder on 2025-12-30.
Their holding increased from 9.63% to 10.65% of voting rights.
They now hold the third-largest shareholding in wakamoto Pharmaceuticals (45120).
No significant changes or future outlook were mentioned regarding this ownership change.

緑内障・高眼圧症治療剤「グラアルファ配合点眼液（国内製品名）」シンガポールにおける販売開始のお知らせ

Ｇ－ＤＷＴＩ (45760)

M&A / Ownership Changes 20260113 12:00

New Product Launch: G-DWTI’s “Gralaf Alpha Combination Eye Drop” launched in Singapore.
Unique Composition: World’s first combination eye drop containing both Rho kinase inhibitor (Ripasudil) and alpha-2 adrenergic receptor agonist (Brimonidine).
Expansion Plans: Excella Pharmaceuticals (partner company) aims to obtain approval and expand overseas, having already launched in Taiwan and Malaysia.
Potential Impact: The new product offers a new treatment option for glaucoma and high intraocular pressure patients in Singapore, potentially improving adherence among multi-medication users.
Financial Impact: Implementation fees (royalty payments) will be received, impacting the 2026 year-end business performance forecast scheduled to be released on February 13, 2026.

Daily Disclosures

SPDRゴールド・シェアに関する日々の開示事項

Ｅ－ワールド (13264)

Daily Disclosures 20260113 12:15

Daily Disclosures

アジア国債・公債ＥＴＦ（正式名称：ＡＢＦ汎アジア債券インデックス・ファンド）に関する日々の開示事項

Ｅ－ＳＳＧＡ－ＳＩＮ (13494)

Daily Disclosures 20260113 12:10

Daily Disclosures

SPDR S&P500 ETFに関する日々の開示事項

Ｅ－ＳＳＧＡＴＣ (15574)

Daily Disclosures 20260113 12:05

Daily Disclosures

上場ETN（発行者：三菱UFJ証券ホールディングス株式会社）に関する日々の開示事項

Ｎ－三菱ＵＦＪ証ＨＤ (20704)

Daily Disclosures 20260113 11:30

Mitsubishi UFJ Morgan Stanley Securities Co., Ltd. (MUMS) has listed the following Exchange-Traded Notes (ETNs), with details as of January 9, 2026:
1. AI Select Tech Leaders Index ETN
Issue quantity: 500,000 contracts
Total redemption amount: ¥8,437,000,000
Redemption price per contract: ¥16,874
Divergence rate from the index (daily change rate of the ETN unit price / daily change rate of the index): 0.02%
1. MUMS High Dividend Yield Japan Stocks Index ETN
Issue quantity: 1,000,000 contracts
Total redemption amount: ¥39,578,500,000
Redemption price per contract: ¥39,579
Divergence rate from the index: -0.01%
1. MUMS iSTOXX Japan Low Carbon Risk 30 Index (Net Return) ETN
Issue quantity: 50,000 contracts
Total redemption amount: ¥777,900,000
Redemption price per contract: ¥15,558
Divergence rate from the index: -0.01%
1. MUMS Japan High Dividend Growth 70 Index (Net Return) ETN
Issue quantity: 200,000 contracts
Total redemption amount: ¥2,731,000,000
Redemption price per contract: ¥13,655
Divergence rate from the index: 0.00%
1. MUMS Japan Top Share Index (Net Return) ETN
Issue quantity: 200,000 contracts
Total redemption amount: ¥3,465,400,000
Redemption price per contract: ¥17,327
Divergence rate from the index: 0.00%
1. MUMS Japan ESG 30 Index (Net Return) ETN
Issue quantity: 550,000 contracts
Total redemption amount: ¥10,249,250,000
Redemption price per contract: ¥18,635
Divergence rate from the index: -0.01%
1. MUMS Japan High Dividend Growth 70 Index (Net Return) ETN
Issue quantity: 200,000 contracts
Total redemption amount: ¥2,731,000,000
Redemption price per contract: ¥13,655
Divergence rate from the index: 0.00%

上場ＥＴＦ（管理会社：三井住友DSアセットマネジメント）に関する日々の開示事項

Ｅ－三井住友ＤＳＡＭ (15624)

Daily Disclosures 20260113 10:40

Daily Disclosures

ETFの収益分配金見込額のお知らせ

ＮＺＡＭＪリートコア (25270)

Daily Disclosures 20260113 10:00

ETF Dividend Forecast as of Jan 9, 2026:
NZAM (REIT Index) estimated at ¥2,040 per unit
NZAM (TOPIX Ex-Financials) estimated at ¥2,430 per unit
NZAM (REIT Core Index) estimated at ¥2,810 per unit

ETFの収益分配金見込額のお知らせ

ＮＺＡＭ　Ｅｘ―Ｆ (15960)

Daily Disclosures 20260113 10:00

NZAM ETFs’ distribution estimates as of Jan 9, 2026:
NZAM TSE REIT Index: ¥2,040 per unit
NZAM TOPIX Ex-Financials: ¥2,430 per unit
NZAM TSE REIT Core Index: ¥2,810 per unit

ETFの収益分配金見込額のお知らせ

ＮＺＡＭ　Ｊリート (15950)

Daily Disclosures 20260113 10:00

Expected Dividend Per Share for NZAM ETFs:
NZAM Listed Investment Trust (Tokyo Stock Exchange REIT Index): ¥2,040 per share
NZAM Listed Investment Trust (TOPIX Ex-Financials): ¥2,430 per share
NZAM Listed Investment Trust (Tokyo Stock Exchange REIT Core Index): ¥2,810 per share

上場ＥＴＦ(管理会社：シンプレクス・アセット・マネジメント)に関する日々の開示事項

Ｅ－シンプレクス (16714)

Daily Disclosures 20260113 10:00

Daily Disclosures

上場ETF（管理会社：ブラックロック・ジャパン）に関する日々の開示事項

Ｅ－ブラックロック (13294)

Daily Disclosures 20260113 10:00

Daily Disclosures

ＥＴＦの収益分配金見込額のお知らせ

ＶＩＸ先物ＥＴＦ (318A0)

Daily Disclosures 20260113 10:00

No material changes stated

ＥＴＦの収益分配金見込額のお知らせ

ＷＴＩ原油ＥＴＦ (16710)

Daily Disclosures 20260113 10:00

WTI crude oil ETF (16710) expected distribution as of Jan 9, 2026: 0 JPY
VIX short-term futures index ETF (318A) expected distribution as of Jan 9, 2026: 0 JPY

上場ETF（管理会社：WisdomTree、外国投資法人：CSL）に関する日々の開示事項

Ｅ－ＷｉｓｄｏｍＴｒ (16724)

Daily Disclosures 20260113 09:00

Daily Disclosures

上場ETF（管理会社：WisdomTree、外国投資法人：MSL）に関する日々の開示事項

Ｅ－ＷｉｓｄｏｍＴｒ (16724)

Daily Disclosures 20260113 09:00

Daily Disclosures

2026-01-13

Overview

Corporate & Strategic Updates

（訂正）「2026年２月期 第３四半期決算説明資料」の一部訂正に関するお知らせ

（変更・訂正）連結子会社の固定資産の譲渡に伴う特別利益の計上及び特別損失の計上に関するお知らせ

事業計画（中期経営計画）の公表日確定に関するお知らせ

（訂正）代表取締役会長の逝去及び異動に関するお知らせ

完全子会社の吸収合併（簡易合併・略式合併）に関するお知らせ

連結子会社間の合併に関するお知らせ

子会社増資（特定子会社化）に関するお知らせ

（開示事項の経過）特定子会社の異動(解散及び清算)に伴う特別利益、特別損失及び繰延税金負債の取崩に伴う法人税等調整額（益）の計上に関するお知らせ

一部報道の件

グループ内組織再編に関するお知らせ（特定子会社の異動を伴う子会社への持分譲渡及び孫会社間の吸収合併）

「中期経営計画《Renovation Forward 31》」の策定 及び 資本コストや株価を意識した経営の実現に向けた対応について

通期業績予想及び中期経営計画の修正に関するお知らせ

（開示事項の経過）株式会社エルマーケの株式取得(子会社化)完了に関するお知らせ

連結子会社の吸収合併（簡易合併・略式合併）に関するお知らせ

中期経営計画のローリングに関するお知らせ

第６次中期経営計画策定に関するお知らせ

（訂正）話せるメディカルの株式追加取得（子会社化）合意に関する補足説明資料の一部訂正について

（訂正）2026年8月期第1四半期決算説明資料の一部訂正について

軽井沢ガス株式会社の全株式取得(完全子会社化)に関するお知らせ

Financial Results & Forecasts

2026年３月期 第２四半期（中間期）決算短信〔日本基準〕(連結)

通期連結業績予想の修正に関するお知らせ

配当予想の修正（新規事業開始記念配当）に関するお知らせ

2026年2月期第3四半期決算説明資料

2026年２月期 第３四半期決算短信〔日本基準〕（連結）

2025年12月期通期業績予想の修正に関するお知らせ

決算説明資料 2026年8月期第1四半期

2026年８月期 第１四半期決算短信〔日本基準〕（非連結）

2025年11月期通期決算発表の延期に関するお知らせ

2026年2月期第2四半期（中間期）決算短信〔日本基準〕(連結)

通期連結業績予想の修正に関するお知らせ

2025年11月期 通期連結業績予想の修正（上方修正）に関するお知らせ

2026年５月期第２四半期（中間期）決算短信〔日本基準〕(連結)

業績予想の修正に関するお知らせ

（開示事項の経過）営業外費用、特別利益、特別損失、および法人税等調整額（損）の計上ならびに業績予想の修正に関するお知らせ

2026年８月期第１四半期決算短信〔日本基準〕（連結）

（訂正・数値データ訂正）「2026年２月期 第３四半期 決算短信〔日本基準〕（非連結）」の一部訂正のおしらせ

2025年12月 月次売上高速報

配当予想の修正（創業50周年記念配当）及び配当方針の変更に関するお知らせ

2026年８月期第１四半期 決算説明資料

2026年８月期 第１四半期決算短信〔日本基準〕（連結）

2026年６月期 月次売上状況について（12月度）

国内事業 2026年8月期 月次売上概況（12月度）

2026年８月期 第１四半期決算短信〔日本基準〕(連結)

2026年２月期 第２四半期（中間期）決算短信〔日本基準〕(連結)

2026年８月期第１四半期決算短信〔日本基準〕(連結)

2026年２月期第３四半期決算説明資料

2026年２月期第３四半期決算短信〔ＩＦＲＳ〕（連結）

2026年２月期 第３四半期決算短信〔日本基準〕(連結)

2026年２月期第３四半期決算短信[日本基準](連結)

2026年２月期第３四半期決算短信〔日本基準〕(連結)

2026年２月期 第３四半期 決算説明資料

2026年２月期 第３四半期決算短信〔日本基準〕(連結)

2026年２月期 第３四半期決算短信〔日本基準〕(連結)

2025年11月期通期連結業績値と実績値の差異に関するお知らせ

2026年２月期第３四半期決算短信〔日本基準〕(連結)

2025年11月期 決算短信〔日本基準〕(連結)

2025年11月期 第４四半期および通期決算説明資料

2026年２月期 第３四半期決算短信〔日本基準〕（連結）

2026年８月期 第１四半期決算短信〔日本基準〕（連結）

2025年度第3四半期決算説明資料

業績予想の修正及び配当予想の修正（特別配当）に関するお知らせ

2026年5月期 第2四半期決算説明資料

2026年5月期 第2四半期（中間期）決算短信〔日本基準〕（連結）

2026年5月期中間期決算説明資料 〔株式会社インテリックス分〕

2026年５月期第２四半期（中間期）決算短信〔日本基準〕（連結）

個別業績実績値と前期実績値との差異に関するお知らせ

2026年8月期 第1四半期決算説明資料

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