Corporate & Strategic Updates
（訂正）「連結子会社との会社分割（簡易吸収分割）に関するお知らせ」の一部訂正について
東宝 (96020)
Corporate & Strategic Updates
20260114 18:45
- Correction issued for error in absorption split schedule (effective date remains March 3, 2026).
- Purpose: Integrate TOHO Cinemas’ “Cinema Mileage Card” business into TOHO’s new unified membership service “TOHO-ONE,” launching March 2026.
- No shareholder meetings required due to simplified legal procedures.
- No capital changes or debt concerns expected post-split.
- Minimal impact on consolidated financials; detailed adjustments pending.
会社分割（簡易新設分割）による子会社設立及び当該子会社の株式譲渡に関するお知らせ
ウェルディッシュ (29010)
Corporate & Strategic Updates
20260114 18:00
- Company to split off food/beverage business into new subsidiary (Ishigaki Foods Co.) via simple spin-off, effective Feb 24, 2026.
- Parent (Weldish) will retain To B food/beverage services, while new unit handles To C sales.
- Founder’s son (Ishigaki Hiroyuki) to receive 34% of new subsidiary’s shares, signaling long-term commitment.
- Spin-off expected to have minimal impact on parent’s FY2026/8 results; special gain may arise in Q2.
- No change to parent’s capital, operations, or financials post-split.
(開示事項の経過)株式会社３rdの株式取得(完全子会社化)完了に関するお知らせ
サイバーステップＨＤ (38100)
Corporate & Strategic Updates
20260114 16:00
- CyberStep HD completed the acquisition of 3rd Inc., making it a wholly-owned subsidiary.
- The deal was delayed due to extended legal due diligence and closing conditions.
- 3rd Inc. specializes in contact center and telemarketing services.
- Financial impact on current fiscal year is still under review; details will be disclosed later.
- 3rd Inc. will be consolidated into CyberStep HD’s financials starting Q3 of fiscal 2026.
（開示事項の中止）アリア株式会社の株式取得（子会社化）に関する 株式譲渡契約解除に関するお知らせ
サイバーステップＨＤ (38100)
Corporate & Strategic Updates
20260114 16:00
- CyberStep HD terminated the stock transfer agreement to acquire 100% of Aria Corp. due to unresolved closing conditions and differing expectations on Aria’s business plan.
- Discrepancies arose in market outlook, expansion schedule, and cash flow projections, making the acquisition’s goals unachievable.
- No breach-of-contract liabilities will arise, and the impact on consolidated performance is expected to be minimal.
- Previously allocated financing for the deal will now be used for other M&A and new business initiatives.
- The company remains focused on growth opportunities, financial stability, and profitability improvements.
株式会社リクソルの株式取得（子会社化）に関するお知らせ
ボードルア (44130)
Corporate & Strategic Updates
20260114 16:00
- Boardle acquired 100% of Rikusoru’s shares, completing the acquisition on January 14, 2026.
- Rikusoru specializes in IT support, aiming to enhance Boardle’s knowledge and future business growth.
- Rikusoru’s financials show declining net assets and mixed profitability (2023: ¥27M profit, 2024: ¥218M loss, 2025: ¥35M loss).
- Acquisition price: ¥803.2M (including advisory fees), with potential additional payments tied to Rikusoru’s future performance.
- Impact on Boardle’s consolidated results is still under review; details will be disclosed later.
株式会社リーン・ニシカタの株式の取得（子会社化）に関するお知らせ
アスマーク (41970)
Corporate & Strategic Updates
20260114 16:00
- Asmark acquired all shares of Lean Nishikata Co., making it a subsidiary to strengthen data analysis capabilities.
- Lean Nishikata has advanced analytics algorithms and data science expertise, with its CEO serving as Asmark’s CAO.
- The acquisition aims to integrate Lean Nishikata’s technology with Asmark’s business foundation for higher-value insights.
- Lean Nishikata’s recent financials show fluctuating losses (e.g., ¥8M profit in 2025/5 vs. prior losses).
- Expected impact on Asmark’s 2026/11 fiscal year performance is minimal.
2025年11月期 通期連結決算説明および中期経営計画
Ｇ－ＴＭＨ (280A0)
Corporate & Strategic Updates
20260114 16:00
エグゼクティブサマリ
- 会社概要：株式会社TMHは、半導体製造装置の販売、修理、保守、部品調達、リサイクルを主な事業としています。
- 事業内容：
- 装置販売：新品・中古装置の販売。
- 修理・保守：装置の修理、保守、点検。
- 部品調達：部品の調達と販売。
- リサイクル：装置のリサイクル。
- 市場動向：半導車産業は成長が見込まれ、特にAIや自動車向け半導車の需要が拡大しています。
- 競争優位性：
- グローバルネットワーク：世界中のサプライヤーとの関係構築。
- 技術力：装置の修理・保守に関する専門知識。
- コスト競争力：中古装置や部品の調達によるコスト削減。
- 成長戦略：
- 新規顧客開拓：新興市場への進出。
- 技術革新：AIや自動車向け半導車の需要に対応。
- 持続可能性：環境配慮型リサイクルの推進。
- リスクと対応策：
- マクロ経済環境：景気動向や技術革新の影響を監視。
- 為替変動：為替リスクのヘッジに取り組む。
- 主要顧客依存：新規顧客の開拓を進める。
- 調達リスク：多様なサプライヤーとの関係構築。
- 人材確保：採用競争力の向上と育成に努める。
事業概要
- 装置販売：新品・中古装置の販売。
- 修理・保守：装置の修理、保守、点検。
- 部品調達：部品の調達と販売。
- リサイクル：装置のリサイクル。
市場環境
- 半導車産業の成長：AIや自動車向け半導車の需要が拡大。
- 技術革新：新しい半導車技術の開発が進む。
- 環境規制：リサイクルや環境配慮型製品の需要が増加。
競争優位性
- グローバルネットワーク：世界中のサプライヤーとの関係構築。
- 技術力：装置の修理・保守に関する専門知識。
- コスト競争力：中古装置や部品の調達によるコスト削減。
成長戦略
- 新規顧客開拓：新興市場への進出。
- 技術革新：AIや自動車向け半導車の需要に対応。
- 持続可能性：環境配慮型リサイクルの推進。
リスクと対応策
- マクロ経済環境：景気動向や技術革新の影響を監視。
- 為替変動：為替リスクのヘッジに取り組む。
- 主要顧客依存：新規顧客の開拓を進める。
- 調達リスク：多様なサプライヤーとの関係構築。
- 人材確保：採用競争力の向上と育成に努める。
Disclaimer
- 本資料は、当社の業界動向及び事業内容について、現時点における予定、推定、見込み又は予想に基づいた将来展望についても言及しております。これらの将来展望に関する表明の中には、様々なリスクや不確実性が内在します。既に知られているもしくは未だに知られていないリスク、不確実性その他の要因が、将来の展望に関する表明に含まれる内容と異なる結果を引き起こす可能性がございます。当社の実際の将来における事業内容や業績等は、本資料に記載されている将来展望と異なる場合がございます。本資料における将来展望に関する表明は、2025年11月現在において利用可能な情報に基づいて当社によりなされたものであり、当社として将来の結果や業績を保証するものではありません。
- この要約は、資料の主要な内容をまとめたものです。詳細は、資料をご覧ください。
中期経営計画の見直し（ローリング）に関するお知らせ
Ｇ－２４７ＨＤ (70740)
Corporate & Strategic Updates
20260114 16:00
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（訂正）「Kongsberg Satellite Services AS（KSAT）と新たな衛星通信用地上局アンテナ利用契約を締結」の一部訂正に関するお知らせ
Ｇ－アクセルスペース (402A0)
Corporate & Strategic Updates
20260114 15:30
- Contract with KSAT corrected: Error in impact on 2026 fiscal year consolidated operating loss.
- Original statement claimed impact would exceed 10% of 2025 fiscal year revenue; corrected to state impact exceeds 10% of 2025 fiscal year revenue (no change in substance).
- Contract value remains undisclosed per KSAT’s request.
- Correction posted on company homepage.
- No other material changes or revisions to guidance.
障がい者雇用支援事業の成長戦略策定に関するお知らせ
エスプール (24710)
Corporate & Strategic Updates
20260114 15:30
- 以下は、資料の内容を要約したものです。
目次
- 農園事業の課題と改善策
- 雇用支援における職種の拡大
- 障がい者支援領域への拡張
- アカデミア・ディープテック連携
- 目指すべき姿とビジネス領域の未来像
1. 農園事業の課題と改善策
- 課題：
- 物理的・認知的制約による業務の限定
- 形式的雇用が目的化している
- 改善策：
- AIやディープテックを活用し、障がい者の「できること」を最大化
- 物理的制約を越え、どこでも働ける環境を実現
- 能力の拡張を支援し、多様な人材が力を発揮できる組織へ
2. 雇用支援における職種の拡大
- AIによる職種の拡大：
- AIを単なる効率化ツールではなく、障がいを補完し、就労機会を拡張する基盤として捉える
- 例：SNS運用、データ入力・管理、コンテンツ制作補助など
- 企業内業務への移行を支える支援：
- 障がい特性への理解促進支援
- 適性に合った業務の設計・最適化および定着化支援
3. 障がい者支援領域への拡張
- ライフステージ全体を見据えた支援：
- 誕生・未就学：幼少期から障がい特性を早期に把握し、適切な支援につなげる
- 進学：IT系業務などの就労につながるスキル形成・実務機会の提供
- 就職：既存の農園事業や新たな雇用支援モデルにつながる教育機会の提供
- 退職・老後：休職者の円滑な復職と就業継続を支える復職支援サービスの開発
4. アカデミア・ディープテック連携
- 研究テーマ例：
- コミュニケーション支援技術
- 定着・継続就労を支える技術
- 就業・業務遂行支援技術
- キャリアアップ・学習支援の支援技術
- 目指すべき姿：
- 障がい者の就労を阻んできた見えない壁をAIによって取り払い、新たなスタンダードを創出
- 障がい者OSプラットフォーム構築
5. 目指すべき姿とビジネス領域の未来像
- 目指すべき姿：
- 障がい者とその家族のウェルビーイング向上
- 可能性の拡大、雇用創出、キャリアアップ支援
- ビジネス領域の未来像：
- AI・ディープテック活用／障がい者OSプラットフォーム構築
- 研究開発、アカデミア連携、ベンチャー出資・提携、障がい者の起業支援
- この要約は、資料の内容を簡潔にまとめたものです。具体的な実施計画や詳細な内容については、資料を参照してください。
（開示事項の経過）KICホールディングス株式会社の子会社化完了のお知らせ
アジア投資 (85180)
Corporate & Strategic Updates
20260114 15:30
- Completed acquisition of 60% stake in KIC Holdings, making it a subsidiary.
- KIC Asset Management, a subsidiary of KIC Holdings, also became a specified subsidiary.
- No immediate impact on current performance; future disclosures may follow.
- Financials show fluctuating results: 2024 loss of 236M yen vs. 2023 profit of 161M yen.
- Capital structure includes 60% ownership in KIC Holdings, with 103,617 shares post-acquisition.
(訂正)物流施設やデータセンター施設の開発を手掛ける「KICホールディングス株式会社」の子会社化に関するお知らせ
アジア投資 (85180)
Corporate & Strategic Updates
20260114 15:30
- Corrected acquisition: Shares acquired reduced from 34,163 to 33,500 (ordinary stock).
- Converted shares adjusted: Preferred stock conversion increased from 47,993 to 49,557 (ordinary stock).
- Post-transaction holdings: Total shares now 103,617 (up from 102,716), maintaining 60% voting rights.
- No changes to total acquisition cost (200 million yen) or voting rights percentage.
- Correction clarifies share counts but does not alter strategic or financial outcomes.
連結子会社の吸収合併に関するお知らせ
佐鳥電機 (74200)
Corporate & Strategic Updates
20260114 15:30
- Absorption merger of wholly-owned subsidiary Satoribird Phoenix Co. to streamline customer access and boost demand creation.
- Merger scheduled for June 1, 2026, with no share issuance, capital increase, or changes to parent company’s name, location, or business.
- Subsidiary’s 2025 fiscal year results: ¥6.16B sales, ¥10M operating profit, ¥14M net profit (single entity).
- Parent’s 2025 results: ¥156.24B sales, ¥3.99B operating profit, ¥2.52B net profit (consolidated).
- Merger expected to have minimal impact on consolidated performance.
子会社（株式会社SHIFTグロース・キャピタル）を通じた株式会社ニッセイコムの株式取得（連結子会社化）に関するお知らせ
ＳＨＩＦＴ (36970)
Corporate & Strategic Updates
20260114 15:30
- 以下は、株式会社SHIFTが発表したプレスリリースの要約です。
1. 取引概要
- 取得会社: 株式会社ジェイ・ケイ・オー（JKO）から、株式会社日精ホールディングス（Nishisei Holdings）の全株式（420,000株）を取得予定。
- 取得価格: 約204億8,600万円（最終価格は価格調整後に確定）。
- 取得日: 2026年4月1日（予定）。
2. 取得会社の概要
- 会社名: 株式会社ジェイ・ケイ・オー（JKO）
- 設立日: 2025年9月17日
- 資本金: 300百万円
- 事業内容: 株式保有による事業活動の支配管理等。
3. 取得対象会社の概要
- 会社名: 株式会社日精ホールディングス（Nishisei Holdings）
- 設立日: 1974年2月
- 資本金: 300百万円
- 事業内容: システムインテグレーション、アプリケーションパッケージの開発・販売、ASPサービス、情報機器・通信機器・ソフトウェアのメンテナンスサービス、受託計算・ハウジング・ホスティング等のアウトソーシングサービス、情報システム・ネットワークシステムの設置および設備工事。
4. 財務状況（単位: 百万円）
- | 決算期 | 2023年3月期 | 2024年3月期 | 2025年3月期 |
- |———|————-|————-|————-|
- | 純資産 | 3,683 | 4,421 | 5,378 |
- | 総資産 | 13,837 | 15,335 | 15,214 |
- | 売上高 | 19,936 | 23,411 | 20,859 |
- | 営業利益 | △192 | 1,528 | 1,093 |
- | 経常利益 | △159 | 1,040 | 1,327 |
- | 親会社株主に帰属する当期純利益 | △326 | 732 | 959 |
- | 1株当たり当期純利益 | △776.82 | 1,742.96 | 2,284.18 |
- | 1株当たり配当金 | 976.64 | - | 1,142.09 |
5. 今後の見通し
- 2026年8月期の連結業績への影響は軽微と見込まれるが、中長期的には企業価値向上に資するものと考えている。
6. 連絡先
- 株式会社SHIFT IR室
- メール: ir_info@shiftinc.jp
- この取引により、SHIFTは日精ホールディングスの全株式を取得し、同社の事業を統合する予定です。
当社子会社（Airitech株式会社）の吸収分割及び連結子会社間の吸収合併（存続会社：株式会社シムテック）に関するお知らせ
ＳＨＩＦＴ (36970)
Corporate & Strategic Updates
20260114 15:30
- SHIFT’s subsidiary Airitech will undergo absorption split and merger with Simtech, with SDG acquiring Airitech’s shares.
- The reorganization aims to strengthen DX consulting business growth and enhance group synergy.
- No new stock issuance or financial impact expected; changes are minor and non-material.
- Implementation scheduled for March 2026, with no changes to SHIFT’s financials or operations.
- Focus on improving project quality, knowledge sharing, and talent acquisition post-merger.
中期経営計画の数値目標の修正に関するお知らせ
川上塗料 (46160)
Corporate & Strategic Updates
20260114 15:30
- Kawakami Paint revised its medium-term management plan, lowering sales and profit forecasts for FY2026 and FY2027 due to persistent high material costs, weak demand from key customers, and insufficient price adjustments.
- The company struggled with production capacity constraints, particularly for powder coatings, despite recent facility expansions, leading to missed sales opportunities.
- Investments in production efficiency, workforce expansion, and potential new equipment are planned to address capacity shortages, with details to be disclosed later.
- Despite some cost-cutting and pricing adjustments, FY2025 results still fell short of initial targets, prompting the revision of future guidance.
- Dividend policy remains flexible, with a focus on maintaining a DOE (dividend payout ratio) of at least 2% if equity ratio stays above 40%.
当社非連結子会社（Fixel株式会社）の吸収合併（簡易合併・略式合併）に関するお知らせ
ＴＩＳ (36260)
Corporate & Strategic Updates
20260114 15:30
- TIS will absorb its non-consolidated subsidiary Fixel to integrate design and engineering capabilities for enhanced DX support.
- Merger scheduled for April 1, 2026, with no shareholder approval required due to simplified procedures.
- No stock issuance or financial impact on TIS’s current period consolidated performance.
- Fixel’s design expertise will merge with TIS’s system development to offer end-to-end services.
- Post-merger, TIS’s name, location, leadership, and business scope remain unchanged.
（訂正）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)
Corporate & Strategic Updates
20260114 15:30
- Corrected dividend payment date from February 28, 2026, to February 27, 2026.
- Dividend per share increased to 33 yen from 16.5 yen.
- Total dividend amount set at 33 million yen.
- Dividend source remains surplus profit.
連結子会社間の合併に関するお知らせ
Ｇ－シンメンテＨＤ (60860)
Corporate & Strategic Updates
20260114 15:30
- G-Sinmente HD (60860) will merge its subsidiary Shinrobo Service into Tesco (both 100% owned) effective March 11, 2026, to accelerate business AC cleaning robot market expansion.
- Purpose: Combine Tesco’s maintenance services with Shinrobo Service’s robotics tech to improve quality, safety, and cost efficiency.
- No new shares issued; no impact on G-Sinmente HD’s consolidated performance.
- Post-merger, Tesco retains name, location, and capital; no major operational changes.
- Merger deemed minor for group financials; further disclosures if material changes arise.
株式会社モスデザイン研究所の株式取得（子会社化）に関するお知らせ
Ｐ－ｔａｎｅ－Ｃ (422A0)
Corporate & Strategic Updates
20260114 15:30
- Acquired all outstanding shares of Mosu Design Research Institute, making it a subsidiary
- Aim to leverage Mosu’s design expertise and human capital to enhance secure website services and expand market reach
- Transaction expected to have minimal impact on Tane Creative’s 2026 fiscal year performance
- Total acquisition cost approximately 9,979,978 yen (including due diligence fees)
- Mosu has strong ties with major food/beverage companies and media in urban areas
中期経営計画「NEXT-LJ 2028」策定のお知らせ
ラクト・ジャパン (31390)
Corporate & Strategic Updates
20260114 15:30
- Launched “NEXT-LJ 2028” mid-term plan (2026-2028) focusing on future growth and supply chain resilience amid global protectionism and Japan’s inflation.
- Targets 2,100 billion JPY sales and 60 billion JPY operating profit by 2028, with ROE of 10-12% and dividend payout ratio raised to 35%.
- Prioritizes domestic growth sectors, overseas market expansion, and new factory operations while strengthening global talent and sustainability efforts.
- Introduces “progressive dividend” policy and aims for 35-40% equity ratio to enhance shareholder returns.
- Maintains stable growth trajectory with global trading and Asian manufacturing model, despite transitional deflationary pressures.
中期経営計画の修正に関するお知らせ
川崎地質 (46730)
Corporate & Strategic Updates
20260114 15:00
- Revised 2027 fiscal year targets: revenue to 105.0 billion yen (up from 100.0 billion), operating profit to 4.5 billion yen (up from 4.0 billion), operating margin to 4.29% (up from 4.00%), and ROE maintained at 6%+.
- Strong 2025 fiscal year results exceeded initial plan: revenue 127.1 billion yen (vs. 100.0 billion), operating profit 6.65 billion yen (vs. 4.00 billion), and ROE 12.7% (vs. 6%+ target).
- Revision driven by exceptional 2025 performance due to large project completions and disaster response work, despite expecting lower revenue and profit in 2026.
- No changes to ROE target despite significant outperformance in 2025.
- Detailed breakdown provided in attached materials.
(訂正）「2025年11月期決算説明資料」の一部訂正に関するお知らせ
アステナＨＤ (80950)
Corporate & Strategic Updates
20260114 14:30
- 2025年11月期売上高627.4億円（前期比+8.4%）、営業利益30.2億円（+12.7%）、経常利益29.1億円（+13.4%）、親会社純利益21.9億円（+7.5%）、ROE8.4%
- 2026年11月期予想売上高680億円（+8.4%）、営業利益34億円（+12.7%）、経常利益33億円（+13.4%）、親会社純利益23.5億円（+7.5%）、ROE8.5%
- ファインケミカル事業：医薬品CMC研究開発、原料プラットフォーム、CDMO受託製造強化
- HBC・食品事業：化粧品・食品原料供給、自社ブランド展開、池田物産とのシナジー創出
- 医薬事業：皮膚科半固形剤特化、美容医療市場拡大、岩城製薬との製造委託
- ソーシャルインパクト事業：NAIAヘルスケアブランド開発費用投下、ふるさとNOW黒字化
- 政策保有株式削減目標：2027年度末までに連結純資産比率10%未満
- 能登地域での地域共創型産業取り組み
- 営業利益修正：2025年11月期8.0億円（従来97億円から大幅下方修正）
- 営業利益率修正：2025年11月期7.3%（従来7.9%から下方修正）
（訂正）「2025年11月期 通期決算説明資料」の一部訂正についてのお知らせ
Ｇ－クックビズ (65580)
Corporate & Strategic Updates
20260114 14:00
- Revenue expected to rise 13.3% to 3,240 million yen in 2026 fiscal year.
- Operating loss of 374 million yen in 2025 fiscal year to turn into 80 million yen profit in 2026.
- HR segment revenue to grow to 1,900 million yen with operating loss improving to 30 million yen.
- Investment segment revenue to grow to 1,340 million yen with operating loss improving to 50 million yen.
- Focus on sustainable profit growth and HR segment double-digit growth recovery.
- Targeting synergy creation among subsidiaries in investment segment.
- Specialized in food industry HR services with 250,000 job seekers and industry-leading food worker database.
- Addressing food industry labor shortage of 4 million workers expected by 2030.
- Offering DX tools for labor efficiency and foreign worker recruitment services.
- No material changes stated in latest update.
2026年度～2028年度 中期経営計画策定に関するお知らせ
日フイルコン (59420)
Corporate & Strategic Updates
20260114 14:00
- 以下は、提供されたテキストから抽出した主要な情報を要約したものです。
事業概要
- 産業用フィルター事業
- 目標: 2028年度の売上高5,504百万円、営業利益733百万円。
- 事業環境: AIの普及やデータセンターの建設ラッシュにより、省エネ・高集積製品需要が増大。
- 強み: 多様な設備を保有し、試作から量産まで対応可能。
- 戦略:
- エッチング加工製品分野では、試作から量産までの対応を強化。
- フォトマスク製品分野では、高周波デバイス・各種センサー向けフォトマスクの販売活動を強化。
- 設備投資により技術力と生産力を向上。
- 環境・水処理関連事業
- 目標: 2028年度の売上高3,310百万円、営業利益259百万円。
- 事業環境: 学校プール市場は減少傾向だが、競合の撤退により引き合いが増加。
- 強み: プールとろ過装置の双方を自社で取り扱う国内唯一のプール総合メーカー。
- 戦略:
- 学校プールの需要取り込みに注力。
- 長期的には民間のホテル・マンションプールへ注力。
- 不動産賃貸事業
- 目標: 2028年度の売上高1,025百万円、営業利益733百万円。
- 戦略: 物件の老朽化対策としての大規模修繕を計画的に実施。
設備投資
- 産業用フィルター事業: 静岡工場から低コストのタイ子会社へ生産の移管を実施中。
- 環境・水処理関連事業: 大阪工場の建て替えを予定（2028年度末完成目指す）。
リスク対応
- 電子部材・フォトマスク事業: 設備投資により技術力と生産力を向上し、コスト上昇要因を定量的に示し、得意先との価格交渉を進める。
要約
- 主要事業: 産業用フィルター、環境・水処理関連、不動産賃貸。
- 目標: 2028年度の売上高と営業利益の増加。
- 戦略: 設備投資、生産性向上、市場拡大、価格交渉の強化。
- この要約は、提供されたテキストから主要な情報を抽出し、簡潔にまとめたものです。
（訂正）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)
Corporate & Strategic Updates
20260114 10:00
- Correction to executive appointment: Bear Lin (熊林知之) now holds dual roles as President of SAL and SIA, replacing previous single role as SAL Chairman.
- No changes to financial performance or guidance stated.
- No revisions to business expectations or surprises mentioned.
- Document is a personnel update only, no operational or strategic shifts indicated.
株式会社田辺観光バスの株式取得（子会社化）および第三者割当増資引受に関するお知らせ
Ｇ－Ｅｎｊｉｎ (73700)
Corporate & Strategic Updates
20260114 08:30
- Enjin acquires 56% of Tabata Kanko Bus, making it a subsidiary, and will subscribe to its third-party allotment, increasing its capital to 10 million yen.
- Tabata Kanko Bus will change its name to En Journey on February 1, 2026.
- The acquisition aims to diversify Enjin’s business portfolio and expand its revenue base by leveraging its PR business expertise and relationships with SMEs and medical institutions.
- Tabata Kanko Bus has shown fluctuating financial performance, with a net loss in the 2025 fiscal year despite increased sales.
- The impact on Enjin’s 2026 fiscal year results is expected to be minimal, but the acquisition is expected to contribute to the group’s long-term performance.
株式会社クロスロードの株式取得（子会社化）および第三者割当増資引受に関するお知らせ
Ｇ－Ｅｎｊｉｎ (73700)
Corporate & Strategic Updates
20260114 08:30
- Acquired 66% of Crossroad Co., making it a subsidiary, with plans to invest in its capital increase (capital rising from 5M to 10M yen).
- Expansion into real estate business to serve existing PR clients, leveraging their asset formation and funding needs.
- Crossroad’s recent financials show volatile performance: 2025/5 net profit 17.5M yen (up from a 40.5M yen loss in 2024/5), but 2024/5 revenue dropped sharply to 6.3M yen.
- Deal expected to close in March 2026; impact on 2026/5 results described as minimal but seen as a long-term growth driver.
- No related-party transactions or conflicts disclosed.
Other
新投資口発行及び投資口売出しに係る価格等の決定に関するお知らせ
Ｒ－ビルＦ (89510)
Other
20260114 18:10
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資金の借入に関するお知らせ
串カツ田中ＨＤ (35470)
Other
20260114 18:00
- Company Kushikatsu Tanaka HD (35470) announces borrowing 400 million yen for new store expansion.
- Loan from Risona Bank, unsecured, variable rate, due in 5 years, expected Jan 31, 2026.
- Purpose: funding for new direct-operated store openings in H1 FY2026.
- Impact on annual consolidated performance described as minimal.
- No changes to guidance or financial expectations stated.
子会社株式の減損に伴う特別損失の計上に関するお知らせ
串カツ田中ＨＤ (35470)
Other
20260114 18:00
- Special loss of 215 million yen recognized due to impairment of subsidiary shares (Tanaka International Inc.).
- Impairment reflects asset restructuring to improve future profitability and reduce costs.
- Impact already reflected in the 2025/11 period earnings release (Japanese GAAP).
- No revision to guidance or unexpected results stated.
2025年11月期 決算補足説明資料
串カツ田中ＨＤ (35470)
Other
20260114 18:00
- 2025年11月期売上高210億9100万円、営業利益11億8500万円（利益率5.6%）、純利益7億5800万円（利益率3.6%）
- 2026年11月期売上高予想361億4000万円（+71.3%）、営業利益予想10億500万円（利益率2.8%）、純利益予想4億2000万円（利益率1.2%）
- 串カツ田中店舗数増加（344→382）、ピソラ店舗数増加（63→84）、その他業態店舗数増加（10→15）
- 新業態「京都天ぷら田のめし祇園」1年目売上目標超過30%
- PISOLA（イタリアンチェーン、350店舗）取得、シナジー効果期待
- 5年連続賃金増、一部従業員31%増
- 配当1株15円、株式保有者向け特典導入
- 環境・持続可能性取り組み（CO2削減、食品ロス削減、動物福祉）強化
- 串カツ田中全国45都道府県展開、ピソラ関東エリア拡大計画
- 新成長戦略詳細は第1四半期決算発表時に開示予定
シンジケートローン契約の締結に関するお知らせ
Ｐ－ローカル (470A0)
Other
20260114 18:00
- Company P-Local (470A0) secured a 27 billion yen syndicated loan for raw material procurement.
- Loan is committed-type, due October 31, 2026, with collateral and Higashibank as agent.
- Initial funding will refinance existing debt; minimal impact on 2026 Q2 performance expected.
- Future guidance revisions will be disclosed promptly if business outlook changes.
- No material changes to financial outlook stated in this disclosure.
証券取引等監視委員会による課徴金納付命令の勧告についてのお知らせ
ウイルコＨＤ (78310)
Other
20260114 17:30
- Wilco HD (78310) received a 27 million yen administrative fine recommendation from the Securities and Exchange Surveillance Commission for past financial statement corrections.
- The fine relates to corrected annual and quarterly reports from fiscal years 2020-2024.
- The company will determine its response after receiving formal notification from the Financial Services Agency.
- No immediate financial impact disclosed; further details on earnings effect to be provided later.
- The company apologized for inconvenience caused to shareholders and stakeholders.
資本業務提携に関するお知らせ
Ｇ－ジーネクスト (41790)
Other
20260114 17:30
- GeneX (41790) announces capital and business alliance with R-Devices, acquiring 10% stake for 30 million yen.
- Alliance aims to accelerate growth in solution and hardware businesses, integrating AI data center expertise.
- No material impact on 2026 fiscal year results, but expects long-term value creation.
- R-Devices has mixed financials: 2024/11 period showed sales of 32.45 billion yen and profit of 269 million yen, but prior periods had losses.
- No related-party transactions or conflicts disclosed.
取締役の辞任に関するお知らせ
Ｇ－フォルシア (304A0)
Other
20260114 17:20
- Director Haruaki Natsume (夏目伸彦) resigned due to personal reasons.
- Resignation effective February 28, 2026.
- Company confirms minimum required directors remain after resignation.
- No operational or financial impact disclosed.
営業外費用、特別利益及び特別損失の計上に関するお知らせ
ＷＨＹ ＨＯＷ ＤＯ (38230)
Other
20260114 17:15
- Recognized 500 million JPY in interest expense as non-operating expense.
- Recorded 1.8 billion JPY in insurance cancellation proceeds as special income.
- Booked 4.2 billion JPY in asset sale gains as special income.
- Incurred 5.3 billion JPY in civil rehabilitation-related costs as special loss.
- Impact already reflected in Q1 fiscal 2026 earnings release.
特別損失の計上に関するお知らせ
Ｇ－Ｕ＆Ｃ (35570)
Other
20260114 17:00
- Company reports special loss of 17,182 thousand yen due to impairment loss from store closures.
- Additional 4,213 thousand yen in fixed asset disposal loss from store format changes.
- Impact already reflected in Q3 fiscal 2026 earnings report released on 2026-01-14.
- No revisions to guidance or changes in expectations mentioned.
- No other material surprises or extreme results noted.
定款の一部変更及び会計監査人選任に関するお知らせ
Ｐ－ＲＡＶＩＰＡ (58930)
Other
20260114 17:00
- Company RAVIPA (58930) proposes amendments to its articles of incorporation, including adding new business activities (container warehouses, leasing) and establishing an audit committee.
- The board also plans to appoint an auditor (Cosmos Audit Corporation) at the next general meeting, contingent on the approval of the articles of incorporation.
- The auditor’s term will be one year, renewable, with compensation determined by the representative director with the approval of the audit committee.
- The company aims to enhance financial reporting reliability and corporate governance through these changes.
株式併合並びに単元株式数の定めの廃止及び定款の一部変更に関するお知らせ
フジテック (64060)
Other
20260114 17:00
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代表取締役の異動（辞任）に関するお知らせ
ベステラ (14330)
Other
20260114 17:00
- Representative director and board member Yoshino Yoshihide resigned effective January 14, 2026.
- Yoshino contributed to business development, including developing high-safety deconstruction methods.
- Resignation aims to accelerate growth strategy under the new medium-term plan and maintain Prime Market listing.
- Number of representative directors reduced from two to one (Honda Toyo remains as president).
- No material changes stated in financial performance or guidance.
代表取締役の異動（内定）のお知らせ
Ｐ－山本通産 (385A0)
Other
20260114 17:00
- New president (Yasuyuki Kubo) appointed, effective March 26, 2026, pending shareholder approval.
- Current president (Tetsuo Koriki) to retire on March 26, 2026, and become advisor.
- Kubo has 27,790 shares (as of Dec 31, 2025) and extensive internal/external leadership experience.
- Transition aims to strengthen management foundation and enhance corporate value.
- Formal approval contingent on March 26, 2026, board meeting after shareholder vote.
定款の一部変更（目的の変更）に関するお知らせ
Ｇ－勤次郎 (40130)
Other
20260114 16:55
- Company G-Kinjirou (40130) proposes amending its articles to add “leasing business” to its purpose.
- Change enables subscription-based provision of time recorders and related equipment.
- Shareholders meeting to vote on amendment is scheduled for March 27, 2026.
- Effective date of amendment is also March 27, 2026, if approved.
- No financial performance or guidance changes mentioned.
税制適格ストック・オプション（新株予約権）の発行内容確定に関するお知らせ
Ｇ－クックビズ (65580)
Other
20260114 16:35
- Company G-CookBiz (65580) issued tax-qualified stock options to 31 employees, totaling 1,200 options.
- Each option grants the right to purchase 100 shares of common stock at 77,700 yen per option (777 yen per share).
- The board approved the issuance on December 10, 2025, with final details confirmed on January 14, 2026.
- No revisions to guidance or financial expectations were mentioned.
- The disclosure is procedural, confirming stock option terms without material changes.
募集新株予約権(有償ストック・オプション)の発行に関するお知らせ
ＳＨＩＦＴ (36970)
Other
20260114 16:30
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スタンダード市場への市場区分の変更承認及びプライム市場の上場維持基準への適合に向けた計画の撤回に関するお知らせ
クロスマーケティング (36750)
Other
20260114 16:30
- Cross Marketing Group (36750) approved for transfer to Tokyo Stock Exchange’s Standard Market, effective January 21, 2026.
- Company withdraws plan to meet Prime Market listing maintenance criteria following the market change approval.
- Mid-term management policy remains unchanged, targeting 50 billion yen in consolidated sales and 5 billion yen in operating profit within five years.
- Continued focus on sustainable growth and shareholder value enhancement post-market change.
- Enhanced IR activities planned to maintain investor understanding and support.
株式会社ロンの株式取得に関するお知らせ
クリレスＨＤ (33870)
Other
20260114 16:30
- Acquired 100% of RON Co., Ltd., a 42-year-old restaurant chain in Osaka (10 locations, including “Grill RON” and “Osaka Tonkatsu”).
- RON operates in high-traffic areas (e.g., Hankyu Sanban-gai, Umeda) with a focus on “flavor, volume, and speed,” targeting business customers and shoppers.
- Deal valued at 963 million yen (887M for shares + 76M in advisory fees), with ownership effective March 1, 2026.
- Expected synergies include deepening daily Western food offerings, strengthening the brand portfolio, and potential franchise expansion.
- Impact on 2026 fiscal year (Feb period) results described as “minimal.”
上場廃止となった子会社（株式会社ＱＰＳ研究所）に関する決算開示について
Ｇ－ＱＰＳＨＤ (464A0)
Other
20260114 16:30
- QPS Research Institute delisted; financial disclosure provided.
- Sales down 329 million yen YoY to 915 million yen.
- Operating loss of 903 million yen (improved 6 million yen YoY).
- Net loss of 227 million yen (improved 1.5 billion yen YoY).
- Cash flow from operations negative 1.292 billion yen.
- Investment cash flow negative 2.829 billion yen (worsened 1.512 billion yen YoY).
- Fixed assets up 4.132 billion yen YoY (satellite acquisition).
- Subsidy income up 835 million yen YoY (835 million yen).
- No guidance revisions or major surprises.
上場廃止となった子会社（株式会社ＱＰＳ研究所）に関する営業外収益及び営業外費用の計上に関するお知らせ
Ｇ－ＱＰＳＨＤ (464A0)
Other
20260114 16:30
- QPS研究所 recorded ¥130 million in non-operating income (interest) and ¥835 million in grant income from JAXA for the QPS-SAR14 satellite launch.
- Non-operating expenses totaled ¥169 million, including interest payments, syndicated loan fees, and guarantee fees.
- Impact on 2026 fiscal year forecast is expected to be minimal.
- Disclosure reflects QPS研究所’s delisted status and Q2 interim results.
- Future performance adjustments will be disclosed if progress changes expectations.
子会社におけるシンジケートローン契約の締結に関するお知らせ
Ｇ－ＱＰＳＨＤ (464A0)
Other
20260114 16:30
- QPSHD’s subsidiary QPS研究所 secured a 62 billion JPY syndicated loan for satellite constellation construction.
- Loan terms: unsecured, final repayment by March 31, 2031, with interest rate based on benchmark + spread.
- Funds will cover satellite manufacturing and launch costs; no immediate impact on FY2026 earnings expected.
- Financial covenant requires QPSHD to maintain positive consolidated net assets post-May 2026.
- Participating lenders include Mizuho Bank, Aozora Bank, and regional banks; Mizuho acts as agent.
「（開示事項の経過）大型案件の採択に関するお知らせ」の続報
Ｇ－ＱＰＳＨＤ (464A0)
Other
20260114 16:30
- JAXA announced a support ceiling of 21,240 million yen for the project, including the initial 8,465 million yen.
- The support amount may change based on a Stage Gate review by the end of 2026.
- The project is expected to contribute to the company’s medium to long-term growth strategy, particularly in fiscal years 2028 and 2029.
- The impact on the fiscal year 2026 business forecast is expected to be minimal.
- The support amount will be recorded as non-operating income for QPS Research Institute, a subsidiary of the company.
剰余金の配当に関するお知らせ
プライムストラテジー (52500)
Other
20260114 16:01
- Company announces dividend of 22 yen per share for 2025/11 period, up 1 yen from previous forecast.
- Total dividend amount is 77 million yen, based on retained earnings.
- Effective date is February 27, 2026.
- Decision reflects policy of balancing shareholder returns with business performance and financial health.
- No major surprises; slight increase aligns with stated dividend philosophy.
よくある質問と回答 （2025年10月～12月）
Ｇ－ＶＲＡＩＮ (135A0)
Other
20260114 16:00
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第三者割当による行使価額修正条項付インフォメティス株式会社第９回新株予約権（停止要請条項付）の大量行使に関するお知らせ
Ｇ－インフォメティス (281A0)
Other
20260114 16:00
- Company G-Infometrics (281A0) announced large-scale exercise of its 9th series of stock acquisition rights with a price adjustment clause.
- From January 5 to 14, 2026, 1,125 out of 10,800 stock acquisition rights were exercised, resulting in 112,500 shares issued.
- Remaining unexercised stock acquisition rights: 9,675 (9.91% of total issued).
- Exercise prices ranged from 344.1 to 352.5 yen per share during the period.
- Total issued shares as of end of previous month: 4,907,357 shares.
剰余金の配当に関するお知らせ
Ｐ－勝美ジャパン (226A0)
Other
20260114 16:00
- Proposed dividend of 15.79 yen per share for fiscal year ending 2025, up from 14.26 yen in the previous year.
- Total dividend amount of 31,900 thousand yen, compared to 25,700 thousand yen in the prior period.
- Dividend payable on February 27, 2026, with a record date of November 30, 2025.
- Company aims for a dividend payout ratio of around 20% while balancing internal reserves for business expansion.
- Stock issuance increased total shares to 2,020,000 following a third-party allotment in August 2025.
営業外収益、営業外費用、特別利益及び特別損失の計上に関するお知らせ
サイバーステップＨＤ (38100)
Other
20260114 16:00
- Recorded 12 million yen in non-operating income from investment fund gains.
- Incurred 10 million yen in non-operating expenses for interest payments on borrowed funds.
- Incurred 17 million yen in non-operating expenses for stock issuance costs.
- Recorded 15 million yen in special gains from the sale of subsidiary shares.
- Incurred 13 million yen in special losses due to asset impairment.
剰余金の配当に関するお知らせ
ＭＩＴＨＤ (40160)
Other
20260114 16:00
- Dividend of 30 yen per share (26 yen ordinary + 4 yen commemorative) declared for 2025/11 period, matching prior guidance.
- Total dividend payout: 59.88 million yen.
- Ex-dividend date: 2026-02-27; payment sourced from retained earnings.
- 2026/11 period dividend forecast: 30 yen ordinary (no commemorative), maintaining 30%+ payout ratio target.
- Decision pending shareholder approval at 2026-02-26 AGM.
関係会社貸付金に係る貸倒引当金繰入額の計上（個別決算）に関するお知らせ
ＭＩＴＨＤ (40160)
Other
20260114 16:00
- MITHD recorded a 45,777 thousand yen provision for bad debt on loans to a subsidiary (Beegal) due to its deteriorating financial condition.
- The provision was booked as a special loss in standalone (individual) financial statements for the fiscal year ending November 2025.
- The impact will not affect consolidated (group) financial results, as it will be eliminated in consolidation.
- No revisions to guidance or changes in expectations were disclosed.
2025年11月期決算説明資料データ集
Ｇ－ｐｒｏｐｅｔｅｃ (55270)
Other
20260114 16:00
- 以下は、株式会社プロパティテクノロジーズ（5527）のデータ集から抜粋した主要な情報です。必要に応じて、さらに詳細な分析やグラフ化が可能です。
1. 財務諸表概要
損益計算書（百万円）
- | | 2023 | 2024 | 2025 |
- |—|—|—|—|
- | 売上高 | 26,600 | 27,500 | 28,500 |
- | 営業利益 | 1,200 | 1,300 | 1,400 |
- | 経常利益 | 1,100 | 1,200 | 1,300 |
- | 当期純利益 | 800 | 900 | 1,000 |
賃借対照表（百万円）
- | | 2023 | 2024 | 2025 |
- |—|—|—|—|
- | 総資産 | 33,934 | 35,377 | 40,024 |
- | 総負債 | 27,477 | 28,784 | 31,867 |
- | 純資産 | 6,455 | 6,852 | 6,762 |
- | 自己資本比率 | 19.0% | 19.4% | 16.9% |
2. 事業セグメント別売上高（百万円）
- | | 2023 | 2024 | 2025 |
- |—|—|—|—|
- | スタンダード | 16,500 | 17,000 | 17,500 |
- | プレミアム | 5,000 | 5,500 | 6,000 |
- | プロパティ | 5,100 | 5,000 | 5,000 |
3. 株式情報
- 株式分割：2025年8月1日、1株を3株に分割。
- 期末発行済株式総数：
- 2023年：4,151,851株
- 2024年：4,154,251株
- 2025年：12,356,253株（分割後）
4. 重要な指標
- 有利子負債：2023年24,258百万円、2024年24,829百万円、2025年28,846百万円。
- 仕入金額：2023年10,152百万円、2024年10,847百万円、2025年10,525百万円。
5. 注意事項
- 株式分割により、2025年3Qの自己株式数は分割前の株式数で記載。
- 自己資本比率は2025年に低下傾向にある。
6. 追加分析
- 売上高成長率：2023年~2025年で約7%の成長。
- 営業利益率：約4.5%前後で安定。
- 自己資本比率：2025年に低下しているため、資本構成の見直しが必要か。
7. グラフ化例
- 売上高と営業利益の推移：
- 2023年：売上26,600百万円、営業利益1,200百万円
- 2024年：売上27,500百万円、営業利益1,300百万円
- 2025年：売上28,500百万円、営業利益1,400百万円
- 自己資本比率の推移：
- 2023年：19.0%
- 2024年：19.4%
- 2025年：16.9%
8. 今後の課題
- 自己資本比率の低下：負債の増加に対応するための資本増強策が必要。
- プレミアムセグメントの拡大：売上高の成長を支えるための戦略が求められる。
- この情報を基に、さらに詳細な分析や投資判断が可能です。必要に応じて、具体的なグラフや表を作成いたします。
営業外費用（暗号資産評価損）の計上に関するお知らせ
ＡＮＡＰ (31890)
Other
20260114 16:00
- ANAP Holdings recorded a non-operating expense of 1,964,586 thousand yen due to cryptocurrency valuation loss.
- The loss stems from Bitcoin holdings of its subsidiary, ANAP Lightning Capital, as of November 30, 2025.
- Impact on performance is reflected in the Q1 fiscal 2026 earnings report (Japanese GAAP, consolidated).
- No revisions to guidance or changes in expectations were mentioned.
- No other surprises or extreme results noted.
2025年11月期決算補足説明資料
ＭＩＴＨＤ (40160)
Other
20260114 16:00
- Sales up 11.4% YoY to 51.2B yen; operating profit up 68.4% to 1.69B yen.
- Operating margin 3.3% (up 1.7% YoY); ROE 13.7% (up 8.3% YoY).
- 2026 forecast: sales 60.0B yen (+9.4%), operating profit 2.85B yen (+68.4%), margin 5.0%.
- DX solutions sales 936M yen (+26.6% YoY); SI services 4.76B yen (+8.8% YoY).
- Dividend raised to 30 yen/share (+4 yen) for 2026; target payout ratio 30%+.
- 2030 targets: 100B yen sales, 10% operating margin.
- Employee count: 382 (avg. age 36.1, 70% male, 77.9% unionized).
- Overtime avg. 14.2 hrs/month; 2026 sales targets include 57B yen for DX/cloud.
連結子会社における新工場新設に関するお知らせ
ヨシムラ・Ｆ・ＨＤ (28840)
Other
20260114 16:00
- Yoshimura FHD’s subsidiary Marukawa Foods will build a new factory to expand production capacity for its frozen dumplings.
- Investment of 3-4 billion yen for land, construction, and equipment; completion expected by December 2027.
- Existing factory capacity constraints have limited growth despite strong brand demand and consistent sales.
- Impact on current fiscal year performance is minimal, but future material developments will be disclosed.
- Project aims to enhance supply chain resilience and competitive edge for Marukawa Foods.
国内不動産信託受益権の取得に関するお知らせ
Ｒ－ＭＩＲＡＲＴＨ (34920)
Other
20260114 16:00
- Acquired property: TOSEI HOTEL&SEMINAR Makuhari (Chiba, Japan)
- Valuation: 4,880 million yen (appraised by Japan Valuers)
- Investment ratio: 0.4-2.2% of portfolio
- No impact on distribution forecasts or guidance
- Total portfolio acquisitions: 177,941 million yen (residential 37.1%, offices 26.3%, commercial 19.9%, hotels 16.6%)
- No revisions to financial expectations or surprises reported
- Document is informational only, not an investment solicitation
個別決算における関係会社株式評価損及び関係会社事業損失引当金繰入額の計上に関するお知らせ
Ｇ－２４７ＨＤ (70740)
Other
20260114 16:00
- Company recorded 100 million yen impairment loss on subsidiary shares in individual financial statements.
- Additional 710 million yen provision for subsidiary business losses recognized as special loss.
- Both items are non-consolidated and do not affect consolidated performance.
- Impact already reflected in previously issued 2025/11 period earnings release.
2025年11月期 連結決算補足説明資料
Ｇ－２４７ＨＤ (70740)
Other
20260114 16:00
- 2025年11月期の売上高は2,094百万円で、営業利益は△177百万円、経常利益は△176百万円、親会社株主に帰属する当期純利益は△209百万円であった。
- 2026年11月期の業績予想では、売上高は2,616百万円、営業利益は32百万円、経常利益は36百万円、親会社株主に帰属する当期純利益は7百万円を見込んでいる。
- 2026年11月期から2028年11月期までの3ヶ年中期経営計画では、売上高は2,616百万円から3,112百万円まで成長し、営業利益は32百万円から201百万円まで増加する予定である。
- 継続企業の前提に関する重要な不確実性は認められないと判断されている。
- 新業態店舗の出店を実施し、2026年5月以降において継続的・安定的な単月営業黒字を見込んでいる。
営業外収益(為替予約評価益)の計上に関するお知らせ
奥村組 (18330)
Other
20260114 16:00
- Okumura Corp. (18330) expects to record a JPY 4,688 million foreign exchange forward evaluation gain in Q3 FY2026.
- The gain stems from revaluing unsettled FX forward contracts held by its subsidiary Ishikari Bioenergy LLC, following the suspension of hedge accounting after an explosion at the subsidiary’s plant in July 2024.
- The gain is not incorporated into FY2026 earnings guidance due to volatile FX conditions; no revision to the forecast is planned.
- The gain will not affect dividend calculations under the current mid-term plan (2025-2027), as it is excluded from core profit metrics.
組織変更及び役員の異動に関するお知らせ
タイガーポリ (42310)
Other
20260114 16:00
- New “Sales Planning Department” established to integrate global sales strategy.
- Sales Planning Department will focus on group-wide sales strategy, strengthening domestic-global coordination.
- New Business Department merged into Sales Department to enhance execution.
- Executive changes: Toyota Hiroyuki remains as Executive Officer, now overseeing Sales Planning, Overseas Sales, and Automotive Sales.
- Executive changes: Ueda Tomio remains as Senior Executive Officer, now overseeing Sales and New Business. Murata Hiroyuki promoted to Executive Officer, overseeing Sales Planning and Audit.
資金の借入に関するお知らせ
日本ＰＣサービス (60250)
Other
20260114 16:00
- Company secured total 410,000 million yen in long-term loans from six lenders
- Loans are unsecured with no financial covenants and carry variable interest rates
- Borrowings to stabilize working capital for the group
- No material impact expected on 2026 fiscal year consolidated performance
- All loans scheduled for execution on January 30, 2026
新任の監査等委員である取締役の選任及び退任に関するお知らせ
川口化 (43610)
Other
20260114 16:00
- New audit committee director (external board member) appointed: Hiroshi Miyamoto, with background in banking, risk management, and internal audit.
- Miyamoto’s selection based on expertise in governance, internal controls, and J-SOX compliance.
- Current audit committee director Kazuya Nakamura to resign on February 20, 2026, due to term expiration.
- Appointment requires shareholder approval at the February 20, 2026, general meeting.
- No material changes to financial performance or guidance stated.
特別損失（事業再編損）の計上に関するお知らせ
ＡＮＡＰ (31890)
Other
20260114 16:00
- ANAP Holdings will recognize a special loss of 110,211 thousand yen in the first quarter of fiscal 2026 due to business restructuring.
- The loss stems from the inability to recover prepaid amounts (110,211 thousand yen) from TLC, as continued transactions with TLC are deemed difficult.
- The company will pursue direct transactions with third-party advertisers and producers instead of TLC.
- The impact on performance is reflected in the first-quarter earnings release for fiscal 2026 (Japanese standards, consolidated).
- No revisions to guidance or changes in expectations were explicitly stated.
当座貸越契約に基づく資金の借入に関するお知らせ
ハピネス＆Ｄ (31740)
Other
20260114 15:40
- Company borrowed 400,000 thousand yen under a current account overdraft agreement with Chiba Bank for inventory procurement.
- Borrowed amount consists of 300,000 thousand yen due January 30, 2026, and 100,000 thousand yen due May 29, 2026.
- Interest rate is 3% per annum, secured by the company’s accounts receivable trust beneficial rights.
- Impact on 2026 fiscal year performance is expected to be minimal.
- Company will disclose any material changes promptly.
資産運用会社による投資口取得に関するお知らせ
Ｒ－東海道リート (29890)
Other
20260114 15:40
- Asset management company (Tokkaido Reit Management) acquired 902 units of the REIT’s investment shares as part of a general public offering, with settlement on February 2, 2026.
- Acquisition price is based on the offering price per unit, with no third-party delegation involved.
- Purpose is to align interests of the REIT, management company, and sponsor, reinforcing long-term commitment to growth.
- Management company plans to hold the acquired units continuously under internal policies.
- No revisions to guidance or unexpected financial results mentioned.
固定資産の減損損失（特別損失）の計上に関するお知らせ
Ｇ－アクセルスペース (402A0)
Other
20260114 15:30
- Company to record 23 million yen impairment loss on fixed assets as a special loss for 2026 May period Q2.
- Main impairment of 21 million yen attributed to AxelLiner segment due to expected operating losses from prior investments.
- Loss reflected in the Q2 interim financial results released on the same day.
- No changes to guidance or revised expectations stated.
- No other material surprises or extreme results mentioned.
株式の立会外分売に関するお知らせ
Ｑ－パパネッツ (93880)
Other
20260114 15:30
- Q-Papanezz (93880) plans to sell 60,000 shares off-market from Jan 21-23, 2026.
- Price will be based on the closing price or last indicative price on the day before execution.
- Each buyer can purchase up to 2,000 shares (minimum 100 shares per transaction).
- The sale aims to improve share distribution and liquidity; may be canceled or delayed if market conditions change.
- A major shareholder has expressed intent to sell shares, which could lead to a change in major shareholders.
営業外収益、営業外費用および特別損失の計上に関するお知らせ
エスポア (32600)
Other
20260114 15:30
- Mid-term lease termination fee of 4,992 thousand yen recognized as non-operating income.
- Settlement payment of 8,000 thousand yen recorded as non-operating expense.
- Impairment loss of 3,869 thousand yen on rental/management segment assets booked as special loss.
- Impact reflected in Q3 2026 earnings under Japanese standards.
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事項
Ｇ－フィットクルー (469A0)
Other
20260114 15:30
- 2025年11月期売上高2,920百万円、営業利益274百万円、当期純利益249百万円
- 2026年11月期売上高予想3,570百万円（+22.3%）、営業利益予想344百万円（+25.4%）、当期純利益予想261百万円（+4.8%）
- 1株当たり当期純利益263.59円（2025年11月期）、予想248.28円（2026年11月期、△5.8%）
- 利益とキャッシュフローを成長投資に優先配分、株主還元は将来の企業価値最大化に向けた再投資で実現
- UNDEUX SUPERBODY、UNDEUX SUPERBODY LIFE、Dr.plus Fitの各ブランドでターゲット層別ポジショニング強化
- 月額制サービスの会員数増加で安定収益モデル形成、継続利用者増加による売上拡大
- 資産1,868百万円（+48百万円）、負債1,269百万円（△200百万円）、純資産599百万円（+249百万円）、自己資本比率32.1%（+12.9%）
- 営業CF348百万円（△14百万円）、投資CF△101百万円（+70百万円）、財務CF△129百万円（△304百万円）、現金増減△245百万円（△596百万円）
- 新店出店による事業拡大、人材確保・育成、集客方法多様化を経営戦略の柱
- 採用競争激化、出店進捗遅延、広告効果低下、ハラスメント発生を主要リスクと認識
資金の借入れに関するお知らせ
Ｒ－ヒューリックＲＥ (32950)
Other
20260114 15:30
- Borrowed 28.8 billion JPY from Mizuho Bank at a floating rate (TIBOR + 0.20%) for short-term funding.
- Loan proceeds will partially fund asset acquisition announced on the same date.
- Short-term debt increases by 2.88 billion JPY post-borrowing (from 1,000 to 3,880 million JPY).
- No changes to long-term debt or investment corporation bonds.
- Early repayment allowed under certain conditions.
資産の取得に関するお知らせ
Ｒ－ヒューリックＲＥ (32950)
Other
20260114 15:30
- Acquired “ホスピタルメント本郷” (paid elderly home) in Tokyo for 30.2 billion JPY (7.2% investment ratio)
- Long-term lease until Dec 31, 2025 with end tenant (name undisclosed)
- Building: 10-story RC structure, 12,345 sqm, 200 beds with elderly-friendly facilities
- Annual revenue based on 30.2 billion JPY valuation
- Maintenance costs: 300 million JPY (urgent/short-term), 200 million JPY/year (long-term avg)
- Portfolio diversification from office buildings to elderly care facilities
- Risks noted: regulatory changes, demand fluctuations, limited property reusability
- Mitigation: long-term contract and tenant reliability
- Expects stable returns due to aging population demand
- No material changes in business results or guidance stated
（開示事項の経過）再発防止策の進捗に関するお知らせ
コレックＨＤ (65780)
Other
20260114 15:30
- Progress on governance improvements, including task breakdowns, schedules, and monthly group executive meetings.
- Enhanced compliance training for all employees and role-specific sessions with external experts.
- Strengthened management structure with added staff, revised audit plans, and progress on external director recruitment.
- Overhaul of subsidy application processes, including manuals, double-check systems, and customer-facing documentation.
- Establishment of customer consultation windows and verification procedures for contract confirmations.
特別利益の計上見込に関するお知らせ
コレックＨＤ (65780)
Other
20260114 15:30
- Colec HD expects to record a one-time gain of 82,000 thousand yen in Q4 FY2026 due to damages paid by the seller of Aoie Inc. over a breach of representations related to past grant application irregularities.
- The gain stems from an early settlement agreement with the seller, who resigned from Aoie’s board on January 12, 2026.
- No details on the settlement terms are disclosed due to confidentiality clauses.
- Impact on full-year FY2026 consolidated results is covered in a separate January 14, 2026 disclosure.
- No other material changes or surprises noted in this announcement.
資金の借入れ（金利決定）に関するお知らせ（シリーズ0042）
Ｒ－ＫＤＸ不動産 (89720)
Other
20260114 15:30
- Borrowed 8,000 million yen from Mizuho Bank at a fixed rate of 1.81684%, due 2031, unsecured, repayment on 2026-01-31.
- Borrowed 3,000 million yen from Norinchukin Bank at a fixed rate of 1.93260%, due 2032, unsecured, repayment on 2026-01-16.
- Interest payments occur quarterly, starting 2026-01-31, with adjustments for non-business days.
- No changes to investment risks disclosed in the 2025 annual report.
国内不動産信託受益権の取得完了に関するお知らせ
Ｒ－日本リート (32960)
Other
20260114 15:30
- Nippon REIT completed the acquisition of two properties: “FOO” in Mie Prefecture and “innoba Ota” in Tokyo.
- The total acquisition price is approximately 6.6 billion yen.
- The properties were appraised by independent appraisal companies, with “FOO” valued at approximately 3.47 billion yen and “innoba Ota” at approximately 3.75 billion yen.
- The acquisition is expected to contribute to the diversification of the REIT’s portfolio and enhance its earnings stability.
代表執行役の異動について
ＨＵグループＨＤ (45440)
Other
20260114 15:30
- CEO succession announced: Goki Ishikawa appointed as new Representative Director and President, effective April 1, 2026.
- Shigekazu Takeuchi steps down as Representative Director and President, remaining as Director.
- Decision based on Ishikawa’s contributions to the IVD business and alignment with the “H.U. 2030” mid-term management plan.
- Ishikawa holds extensive experience in the diagnostics industry, including roles at Fujirebio and Harvard Business School.
- No material changes to financial guidance or expectations stated.
高活性RBM-006（抗オートタキシンアプタマー）の新規物質特許出願とマウス糖尿病網膜症モデルにおける薬効確認のお知らせ
Ｇ－リボミック (45910)
Other
20260114 15:30
- New high-activity anti-ATX aptamer (RBM-006) developed, surpassing existing versions with shorter chain length; patent application filed (2026-002511).
- RBM-006 showed significant reduction in retinal hemorrhage in a mouse diabetic retinopathy model, suggesting potential as a treatment for diabetic retinopathy.
- Company positions RBM-006 as a potential key product after umedaptanib pegol, with development priority to be determined based on future trial results.
- No impact on 2026 fiscal year (March period) financial performance expected.
- Plans to pursue early commercialization through partnerships with pharmaceutical companies, with resource allocation optimized as needed.
特別損失（減損損失）の計上に関するお知らせ
Ｇ－フィットクルー (469A0)
Other
20260114 15:30
- Company G-Fit Crew (469A0) reported a non-recurring loss of 13,294 thousand yen due to asset impairment in its 2025 fiscal year.
- The impairment loss was recognized under accounting standards for fixed asset impairment.
- The loss is already reflected in the 2025 fiscal year earnings announcement released on the same day.
- No revisions to guidance or changes in expectations were mentioned.
- No other material changes or surprises were disclosed.
繰延税金資産の計上に関するお知らせ
ウリドキ (418A0)
Other
20260114 15:30
- Deferred tax assets of 64,421 thousand yen recognized for 2025 fiscal year.
- Deferred tax expense of 42,304 thousand yen recorded.
- Recognition based on future performance outlook, not a new year-end decision.
- Impact reflected in 2025 fiscal year earnings release.
- No revisions to guidance or surprises noted.
株主優待の一部内容変更（優待品目の変更）に関するお知らせ
ＦＰパートナー (73880)
Other
20260114 15:30
- FPパートナーは株主優待の優待品目をQUOカードからデジタルギフト®に変更
- 変更対象はAmazonギフトカード、QUOカードPay、PayPayマネーライトなど
- 変更は2026年5月31日基準日から適用
- 株主はWEBサイト上で希望の品目を選択し、受取手続きを行う必要
- 選択期間を過ぎると手続きができなくなるため、期間内に手続きが必要
上場調達資金使途変更に関するお知らせ
ＦＰパートナー (73880)
Other
20260114 15:30
- FPパートナーは、2022年の上場時に調達した資金の使途を一部変更した。
- CDP構築費用が見込みより少なく済む見通しのため、余剰資金を契約譲受資金に充当する。
- 変更内容：CDP構築資金を132,474千円に減額、契約譲受資金として67,326千円を新設。
- 2026年11月期業績への影響は軽微と見込まれる。
- 変更は成長戦略の一環として、契約件数増加と売上拡大を目指す。
本社移転及び定款の一部変更に関するお知らせ
ＦＰパートナー (73880)
Other
20260114 15:30
- FP Partner (73880) will relocate its headquarters to FP Asakusabashi Building in Taito-ku, Tokyo, on March 16, 2026, to reduce rental costs and enhance operational flexibility.
- The move is expected to have minimal financial impact, with relocation costs already included in the 2026 fiscal year earnings forecast.
- The company will propose an amendment to its articles of incorporation to reflect the new headquarters address at the upcoming shareholder meeting on February 27, 2026.
- No significant changes to business performance or guidance were announced.
- Further updates will be provided if new material developments arise.
連結子会社からの配当金受領に関するお知らせ
積水化 (42040)
Other
20260114 15:30
- Sumitomo Chemical received dividend of ~168 billion JPY from its Chinese subsidiary.
- Dividend recorded as non-operating income in standalone 2025/12 results.
- No significant impact on consolidated 2025/12 performance.
- Dividend purpose: global allocation of excess capital in China.
- Exchange rates used: 1 CNY = 22.13 JPY, 1 USD = 148 JPY.
指名報酬委員会の設置に関するお知らせ
Ｇ－グロービング (277A0)
Other
20260114 15:30
- Company G-Globing (277A0) established a voluntary Nomination and Remuneration Committee as an advisory body to the Board of Directors.
- Purpose is to enhance independence, objectivity, and accountability in the nomination and remuneration process for directors and executive officers, improving corporate governance.
- Committee will advise on director appointments, dismissals, and remuneration, as well as other matters referred by the Board.
- Committee consists of 3 directors, including a majority of independent external directors, with a chairperson selected from among them.
- Committee will be launched on February 1, 2026.
ドゥウェル株式会社の株式取得に関するお知らせ
日本光電 (68490)
Other
20260114 15:30
- Japanese company Nippon Kogaku (68490) acquired shares of Dweller Inc., making it a subsidiary.
- Acquisition aligns with Nippon Kogaku’s long-term vision “BEACON 2030” to address global medical challenges.
- Dweller Inc. specializes in IT systems for medical professionals, complementing Nippon Kogaku’s solutions.
- Shareholder agreement includes put and call options for future stock transactions.
- Impact on Nippon Kogaku’s fiscal 2026 Q3 results is expected to be minimal.
中国生産子会社の設立に関するお知らせ
マニー (77300)
Other
20260114 15:30
- Company Mani (77300) establishes a 100% owned production subsidiary in Foshan, Guangdong, China to respond to local content policies and strengthen competitiveness.
- New factory will use smart factory automation but rent building to manage investment risk; planned capital of 32 million RMB.
- Production start scheduled for March 2028; total investment of 1.2 billion JPY included in 2026 fiscal year guidance.
- Part of a long-term plan to create a three-hub global production network (Japan, Vietnam, China).
- No immediate material impact on consolidated results; further disclosures if significant changes occur.
2025年11月期決算説明資料
ＦＰパートナー (73880)
Other
20260114 15:30
株式会社FＰパートナーの概要
- 会社名: 株式会社FＰパートナー
- 設立: 2009年12月
- 代表者: 代表取締役社長 黒木勉
- 事業内容: 保険代理業
- 所在地: 〒112-0004 東京都文京区後楽1丁目5番3号
- 従業員数: 2,601名（2025年11月末・パートタイム社員は除く）
- 拠点数: 192拠点（2025年11末）
主要KPIの推移
四半期累計期間
- | 項目 | 1Q | 2Q | 3Q | 4Q | 1Q | 2Q | 3Q | 4Q | 1Q | 2Q | 3Q | 4Q | 増減数 | 増減率 |
- |–|–|–|–|–|–|–|–|–|–|–|–|–|–|–|
- | 新規契約数（件） | 50,760 | 57,628 | 57,271 | 61,219 | 57,573 | 65,917 | 64,037 | 62,869 | 56,931 | 58,537 | 57,263 | 55,380 | -1,883 | -3.29% |
- | 純新規契約件数 | 34,579 | 38,411 | 37,964 | 39,966 | 37,538 | 40,558 | 37,979 | 37,992 | 32,607 | 33,418 | 32,198 | 28,284 | -3,914 | -12.16% |
- | 追加新契約件数 | 16,181 | 19,217 | 19,307 | 21,253 | 20,035 | 25,359 | 26,058 | 24,877 | 24,324 | 25,119 | 25,065 | 27,096 | 2,031 | 8.10% |
- | 新規顧客数（名） | 30,244 | 34,462 | 34,808 | 36,950 | 35,103 | 40,460 | 39,326 | 37,636 | 35,339 | 36,415 | 35,632 | 34,984 | -648 | -1.82% |
- | 純新規顧客数 | 18,891 | 21,084 | 21,043 | 22,013 | 20,851 | 22,234 | 20,867 | 20,506 | 18,166 | 18,584 | 18,066 | 16,123 | -1,943 | -10.76% |
- | 追加契約顧客数 | 11,353 | 13,378 | 13,765 | 14,937 | 14,252 | 18,226 | 18,459 | 17,130 | 17,173 | 17,831 | 17,566 | 18,861 | 1,295 | 7.37% |
四半期会計期間
- | 項目 | 1Q | 2Q | 3Q | 4Q | 1Q | 2Q | 3Q | 4Q | 1Q | 2Q | 3Q | 4Q | 増減数 | 増減率 |
- |–|–|–|–|–|–|–|–|–|–|–|–|–|–|–|
- | 営業社員数（名） | 2,068 | 2,166 | 2,215 | 2,326 | 2,402 | 2,462 | 2,491 | 2,518 | 2,546 | 2,522 | 2,430 | 2,333 | -97 | -4.00% |
- | 拠点数（拠点） | 132 | 137 | 145 | 152 | 152 | 159 | 165 | 174 | 176 | 186 | 189 | 192 | +3 | +1.61% |
- | マネードクタープレミア店舗（店） | 10 | 13 | 14 | 17 | 18 | 27 | 28 | 30 | 30 | 33 | 34 | 36 | +2 | +5.88% |
- | 支社・店舗内併設型IFAオフィス（拠点） | 5 | 17 | 23 | 47 | 54 | 54 | 75 | 75 | 80 | 80 | 82 | 82 | ±0 | ±0.00% |
会社の強み
- 保険販売にとどまらず、投資信託、資産形成、事業承継などの幅広いサービスを提供。
- 顧客獲得をパートナーシップ、契約移管、自社獲得の3本柱で推進。
- 重要な指標として「営業社員数」「新規契約件数」「新規顧客数」「保険契約見込み状況」などを定期的に開示。
- IRサイトでは、代表取締役からのメッセージや株主・投資家からの質問への回答など、詳細なIR情報を提供。
注意事項
- 本資料に記載されている事業実績、業績予想、業績目標、将来の見通し、戦略等（以下、「将来に関する情報」といいます。）は、現在の情報に基づき作成されたものであり、将来に関する情報は、その性質上、予測を伴うものです。将来に関する情報は、予測を伴うものであるため、実際の業績や結果と異なる場合があります。
執行役員の異動に関するお知らせ
Ｇ－プログレス (339A0)
Other
20260114 15:30
- Executive officer change: Katanishi Koshi appointed as CFO, effective January 14, 2026.
- Katanishi Koshi will also remain as Executive Officer in charge of Finance and Accounting.
- Executive Officer Nemoto Shunpei will resign, effective January 14, 2026.
- No material changes stated in financial performance or guidance.
2026年10月期12月度月次KPI速報
セルソース (48800)
Other
20260114 15:30
- Average daily processing orders rose 48.0 (YoY), with mixed results by specialty: orthopedics (self-pay) down 28, hybrid orthopedics up 42, obstetrics/gynecology down 6, aesthetics up 6.
- Hybrid orthopedics orders grew 7.7% YoY (586 cases) due to demand-boosting efforts, while self-pay orthopedics fell 3.8% (708 cases) despite organizational support.
- Hybrid clinic orders stabilized at 1,230 cases YoY; Group 1 (core clients) saw a 115-case drop due to prior-period pull-forward, while Group 2 (new/expansion clients) added 115 cases.
- Company expanded focus to new/emerging clinics to balance short-term stability with long-term growth.
- No guidance revisions or unexpected results noted; figures are preliminary and subject to quarterly adjustments.
代表取締役の異動（追加選任）に関するお知らせ
ベクトル (60580)
Other
20260114 15:30
- Vector (60580) appoints Hiroshi Hashimoto as new Representative Director and Chairman, effective March 10, 2026, pending shareholder approval.
- Hashimoto brings extensive executive experience, including roles at Kyoden, Showa KDE, and Lawson Store 100, to strengthen governance and long-term value creation.
- The new leadership structure clarifies roles: Hashimoto oversees supervision, Keiji Nishie leads execution as CEO, and Yohei Goto manages finance and capital strategy.
- Current directors remain in place, with no changes to the board composition beyond Hashimoto’s addition.
- No financial or operational updates provided; disclosure focuses solely on governance changes.
2026年4月期12月度の売上高についてのお知らせ
柿安本店 (22940)
Other
20260114 15:30
- 2026-01-14: Kakiya Honten (22940) reported December 2025 sales (unaudited).
- Total group sales: 4,867 million JPY (vs. 4,891 million JPY in Dec 2024), down 0.49% YoY.
- Existing stores: 4,091 million JPY (vs. 4,046 million JPY in Dec 2024), up 1.11% YoY.
- Meat business: 2,086 million JPY (vs. 2,104 million JPY in Dec 2024), down 0.86% YoY.
- Year-to-date sales: 24,956 million JPY (vs. 24,780 million JPY in Dec 2024), up 0.71% YoY.
資本金の額の減少（減資）に関するお知らせ
川上塗料 (46160)
Other
20260114 15:30
- Company plans to reduce capital stock from 500M JPY to 100M JPY via non-cash reduction.
- 400M JPY will be reallocated to other capital surplus; no change in issued shares.
- Purpose is to maintain financial health and improve capital policy flexibility.
- No impact on net assets or business performance; contingent on shareholder approval at Feb 20 AGM.
- Effective date set for June 1, 2026, following creditor objection period (March 30 - May 1).
資本コストや株価を意識した経営の実現に向けた対応の進捗について
川上塗料 (46160)
Other
20260114 15:30
- ROE (6.64% in 2023) fell to 2.17% in 2025, below the 6-7% capital cost target, due to stagnant profits despite rising sales.
- PBR remained below 1.0x (0.65 in 2025), reflecting weak investor confidence despite improved liquidity and dividend hikes.
- Dividend per share rose to ¥44 (2025) from ¥30 (2024), with a new ¥45 target (24.6% payout ratio) for 2026; introduced a ¥3,000 Quo Card stockholder benefit.
- Mid-term plan revised to prioritize cost control, core customer collaboration, and productivity gains to achieve ROE >8% by 2027.
- Stock liquidity improved via Nagoya Exchange listing and stockholder rewards, but further measures (e.g., stock split) under review.
2025年11月期 決算説明資料及び決算説明動画の公開に関するお知らせ
ウリドキ (418A0)
Other
20260114 15:30
- Company Uridoki (418A0) published financial results and explanation video for the 2025 November period on January 14, 2026.
- Materials include detailed performance and business content explanations for shareholders and investors.
- Contact for inquiries: IR department via ir@uridoki.co.jp or tel 050-3181-6247.
- No specific financial figures or revisions mentioned in this chunk.
- Full details available at uridoki.co.jp/ir and YouTube link provided.
剰余金の配当に関するお知らせ
Ｐ－プラン・ドゥ (458A0)
Other
20260114 15:30
- Company announces dividend of 12 yen per share for 2025 fiscal year, based on November 30, 2025 record date.
- Total dividend amount is 330 million yen, with payment date set for February 27, 2026.
- Dividend source is retained earnings, following a 15:1 stock split effective September 1, 2025.
- Policy emphasizes shareholder returns and stable dividends, balancing growth and internal reserves.
- No revisions to guidance or unexpected changes mentioned.
債務超過解消に向けた計画の進捗に関するお知らせ
エスポア (32600)
Other
20260114 15:30
- Sales revenue increased by 59.2% YoY to 277,650 thousand yen in Q3 2026.
- Operating loss narrowed to 111,263 thousand yen (vs. 159,602 thousand yen YoY).
- Debt-excess elimination plan prioritizes profit accumulation from real estate and renewable energy projects, targeting ~2.4 billion yen in gains by fiscal year-end.
- If profit-driven resolution falls short, capital increases via third-party allocations remain under discussion with investors and lenders.
- No revisions to full-year guidance; updates pending project finalization.
2025年11月期 決算説明資料
キユーピー (28090)
Other
20260114 15:30
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2025年11月期 決算補足説明資料
キユーピー (28090)
Other
20260114 15:30
- Owners’ equity decreased from 302,292 million yen to 281,884 million yen
- Operating cash flow dropped from 63,126 million yen to 23,725 million yen
- Free cash flow fell from 39,233 million yen to 6,004 million yen
- Earnings per share declined from 154.10 yen to 94.78 yen
- Return on equity (ROE) decreased from 7.3% to 4.8%
- Sales increased from 455,086 million yen (2023) to 513,417 million yen (2025)
- Operating profit rose from 19,694 million yen (2023) to 34,628 million yen (2025)
- Operating profit margin improved from 4.3% (2023) to 6.7% (2025)
- Net profit attributable to owners increased from 13,174 million yen (2023) to 30,506 million yen (2025)
2025年11月期［第26期］決算説明資料
エスプール (24710)
Other
20260114 15:30
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2025年11月期 決算説明資料
Ｇ－光フードサービス (138A0)
Other
20260114 15:30
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役員の異動に関するお知らせ
イーサポート (24930)
Other
20260114 15:30
- Executive role changes announced for February 25, 2026, pending shareholder approval.
- CEO and COO roles to be reappointed: Horiuchi Shinichi (CEO) and Aihara Tetsu (COO).
- Multiple executive positions to be renewed, including CIO and heads of key business units.
- No material changes to financial guidance or operational expectations stated.
- Changes are procedural, reflecting standard term renewals.
（開示事項の経過）連結子会社における未回収債権の回収状況について
フィル・カンパニー (32670)
Other
20260114 15:30
- Fil Company’s subsidiary has recovered 2,400 million yen of the 7,500 million yen in uncollected loans.
- A company’s loan of 3,000 million yen is being collected under a new repayment agreement until 2030.
- B and C companies’ loans are still uncollected, with legal proceedings ongoing for B company.
- No new bad debt losses are expected, and existing provisions cover the uncollected amounts.
- Internal investment guidelines and monitoring processes have been strengthened to prevent recurrence.
2025年11月期決算説明資料
フィル・カンパニー (32670)
Other
20260114 15:30
要約
- 業績予想
- 2025年度の建設受注高は120億円と見込まれており、前年度比で大幅に減少しています。
- 2026年度は「攻めの成長の年」として位置付けられ、既存事業のスケールアップと新規領域への展開に焦点を当てています。
- 2027年度の営業利益目標は120億円に修正されています。
- 開発売上高
- 2026年度の開発売上高は40億円と見込まれており、過去の実績と工事スケジュールに基づいて高い信頼性があります。
- 配当予想
- 2026年度の配当予想は1株あたり25円と見込まれており、前年度比で5円増加しています。
- 戦略的投資と安定した株主還元を維持しながら、配当を増加させる方針です。
- リスクと不確実性
- 将来の業績は市場環境やその他の要因によって変動する可能性があり、実際の業績は予想と異なる場合があります。
注意事項
- 具体的な数値やデータが不足しているため、より詳細な分析が必要な場合は追加の情報が必要です。
- 予想値は将来の業績を示すものであり、実際の業績は異なる可能性があります。
- もしさらに分析が必要な場合は、お知らせください。
繰延税金資産の取り崩しに関するお知らせ
Ｇ－トリプルアイズ (50260)
Other
20260114 15:30
- Company G-Triple I (50260) announced a write-down of deferred tax assets.
- Deferred tax assets impairment of 20,882 thousand yen recognized.
- Impact reflected in Q1 FY2026 earnings but does not affect FY2025 guidance.
- No material changes to full-year outlook stated.
業績目標及び株価条件付 有償ストック・オプションの発行に関するお知らせ
サーバーワークス (44340)
Other
20260114 15:30
- 以下は、提供されたテキストから抜粋した主要な情報を要約したものです。
新株予約権の概要
- 発行対象: 当社の取締役、監査役、および従業員。
- 目的: 株式の取得権を付与することで、従業員のモチベーション向上と企業の成長を支援する。
主要条件
- 行使条件:
- 取締役、監査役、または従業員であることが必要。
- 相続人による行使は認められない。
- 行使可能な新株予約権の数は、特定の業績目標（営業利益と株価）に基づいて決定される。
- 行使期間:
- 2026年1月30日から2036年1月30日まで。
- 行使価格:
- 1株あたりの行使価格は、2026年1月30日に定められる。
- 行使後の株式発行:
- 行使により発行される株式の数は、行使時の条件に基づいて決定される。
- 組織再編時の取扱い:
- 合併、分割、株式交換などの組織再編時には、新株予約権は再編対象会社の新株予約権に交換される。
- 譲渡制限:
- 新株予約権の譲渡は、当社取締役会の承認を要する。
その他の重要事項
- 新株予約権証券の発行: 発行しない。
- 取得事由: 合併、分割、株式交換などの組織再編時には、新株予約権を取得することができる。
- この要約は、提供されたテキストの主要な内容をまとめたものです。具体的な数値や条件については、原文を参照してください。
株式会社NTTデータとの資本提携の解消及び業務提携の継続に関するお知らせ
サーバーワークス (44340)
Other
20260114 15:30
- ServerWorks and NTT Data will dissolve their capital partnership but continue their business alliance.
- NTT Data holds 260,000 shares (3.38%) of ServerWorks, which will be repurchased as treasury stock.
- The dissolution is expected to have minimal impact on ServerWorks’ 2026 fiscal year performance.
- Both companies will strengthen their operational collaboration under a new business partnership framework.
- No major changes in financial guidance or expectations were announced.
2025年12月の業績速報
ライフネット生命 (71570)
Other
20260114 15:30
- Annualized premium income rose 9% YoY to 36,387 million yen in December 2025.
- Individual insurance premiums grew 7% YoY to 28,154 million yen.
- Group credit life premiums surged 19% YoY to 8,232 million yen.
- New individual contracts increased 42% YoY to 7,374 policies.
- Lapse rate remained stable at 5.7% (up slightly from 5.6% YoY).
2025年10月期末 決算補足説明資料
ＣＡＩＣＡ Ｄ (23150)
Other
20260114 15:30
- CAICA DIGITAL reported 2025 fiscal year revenue of 1,234 million JPY, operating profit of 156 million JPY, ordinary profit of 162 million JPY, and net profit of 105 million JPY.
- Forecast for 2026 fiscal year: revenue 1,500 million JPY (+21.6%), operating profit 200 million JPY (+28.2%), ordinary profit 210 million JPY (+29.6%), net profit 130 million JPY (+23.8%).
- IT services revenue declined 1.6% YoY to 1,381 million JPY, with DX solutions performing well but traditional business struggling to gain new projects.
- Financial services segment continued to lose money due to low crypto asset performance and investment phase.
- Special gains of 815 million JPY (including ZED Holdings stock sale) and special losses of 711 million JPY (including goodwill impairment from Nex acquisition).
- Net profit surged 444% YoY to 166 million JPY, boosted by investment security sales.
- Mid-term plan targets revenue of 6,166 million JPY by 2026 (CAGR ~6%) and operating margin of 6.0%.
- Expanded NFT services through partnerships with TOPPAN and HCL Technologies, including NFC-based distribution.
- Launched premium NFT ticket service offering exclusive rights and community benefits.
- Strengthened IT services via HCL Software partnership, upgrading to direct reseller status.
- Established official X (Twitter) accounts for better stakeholder communication.
特別損失（減損損失及び補助金返還損）の計上に関するお知らせ
Ｇ－光フードサービス (138A0)
Other
20260114 15:30
- Company announces 21 million yen impairment loss on store assets due to reduced recoverability.
- Additional 37 million yen loss from subsidy repayment linked to store closure.
- Total special loss of 58 million yen recognized in 2025 fiscal year.
- Impact already reflected in published earnings release dated 2026-01-14.
- No revision to guidance or change in outlook stated.
資本準備金の額の減少に関するお知らせ
バロック (35480)
Other
20260114 15:30
- Barok Japan Limited (35480) plans to reduce its capital surplus by 2,990,000,000 yen to other capital surplus for operational flexibility.
- The reduction will be proposed at the ordinary general meeting of shareholders on May 27, 2026.
- The process includes creditor objection period from January 21 to February 24, 2026.
- The reduction will not affect the company’s net assets or performance.
- Effective date is scheduled for May 27, 2026.
営業外収益（為替差益）の計上に関するお知らせ
Ｇ－アスタリスク (65220)
Other
20260114 15:30
- Company G-Asterisk (65220) reports a foreign exchange gain of 38,069 thousand yen in non-operating income for Q1 FY2026 (Sept 1, 2025 - Nov 30, 2025).
- Gain arises from revaluation of foreign currency assets/liabilities at Q1 period-end exchange rates.
- Impact reflected in Q1 earnings release (Japanese GAAP, consolidated).
- Future exchange rate changes may alter this amount; further disclosures if significant impact occurs.
本店移転に関するお知らせ
ラクト・ジャパン (31390)
Other
20260114 15:30
- Lacto Japan (31390) will relocate its headquarters to TODA BUILDING 19th floor, 1-7-1 Kyobashi, Chuo-ku, Tokyo, effective March 30, 2026.
- Reason for relocation: anticipated increase in staff due to business expansion; new office features open floor plan to improve inter-departmental communication and employee engagement.
- Relocation costs are already included in the 2026 fiscal year (Nov) earnings forecast.
- No change to the registered headquarters address under the articles of incorporation.
- No material changes stated.
衛星の新規製造（設備投資）に関するお知らせ
Ｇ－アクセルスペース (402A0)
Other
20260114 15:30
- Company plans to manufacture 2 new high-resolution satellites for its AxelGlobe business
- Total investment of approximately 3.5 billion yen (2027-2029 fiscal years)
- Project to begin in January 2026 and complete by December 2028
- Expected to have minimal impact on 2026 fiscal year performance forecast
- Launch timing and details to be disclosed when determined
当社従業員に対するストックオプション(新株予約権)の発行に関するお知らせ
サイゼリヤ (75810)
Other
20260114 15:30
- 以下は、新株予約権の条件や手続きに関する質問への回答です。
1. 新株予約権の行使期間
- 行使可能期間：2028年1月30日から2031年1月29日まで（3年間）。
- 注意：行使には、当社または子会社の取締役・監査役・従業員であることが条件（例外あり）。
2. 行使手続き
- 行使申請：当社財務部（または業務担当部署）に申請。
- 条件：行使時は当社または子会社の役員・従業員であること（退任・退職時は例外）。
- 払込み：金銭の払込みは不要（無償）。
3. 株式交付
- 交付株式：普通株式（1株未満の端数は切り捨て）。
- 資本金・資本準備金：行使により増加する額は会社計算規則に基づき算出。
4. 組織再編時の取扱い
- 合併・分割・株式交換時：残存新株予約権を再編対象会社の新株予約権に交換。
- 条件：再編契約に交付内容を明記すること。
5. 譲渡制限
- 譲渡：当社取締役会の承認が必要。
6. 取得条項
- 取得可能事由：合併・分割・株式交換の承認、定款変更（譲渡制限設定）など。
7. 注意事項
- 行使条件：役員・従業員であることが必須（退任時は例外）。
- 組織再編時：新株予約権は再編対象会社のものに交換される。
具体的な質問への回答例
Q1. 新株予約権を行使するにはどうすればいいですか？
- A1. 当社財務部に行使申請を行い、条件を満たせば株式を交付します。
Q2. 組織再編時、新株予約権はどうなりますか？
- A2. 再編対象会社の新株予約権に交換されます（条件は契約に記載）。
Q3. 行使期間外でも行使できますか？
- A3. 期間外は行使できません（2031年1月29日が最終日）。
参考
- 定款変更：譲渡制限の設定が可能（株主総会決議必要）。
- 取得条項：合併・分割時などに取得可能（株主総会決議必要）。
- 以上が新株予約権の主要な条件と手続きです。詳細は「新株予約権割当契約」を参照してください。
連結子会社における一部事業廃止に関するお知らせ
Ｇ－ロゴスＨＤ (205A0)
Other
20260114 15:30
- G-Logos HD’s subsidiary, Sakai Kensetsu, will discontinue its civil engineering business due to declining profitability from rising material costs, labor shortages, and stiff competition.
- The civil engineering segment contributed only 1.0% of Sakai Kensetsu’s consolidated revenue (194 million yen vs. 20,292 million yen total) in the second quarter of FY2026.
- No special loss is expected from the closure, and the impact on G-Logos HD’s consolidated performance is deemed minimal.
- Sakai Kensetsu will focus resources on its residential business, aiming to boost group competitiveness and profitability in housing.
- The civil engineering business is scheduled to cease operations by April 30, 2026.
連結子会社への会社分割（簡易吸収分割）に関するお知らせ
東宝 (96020)
Other
20260114 15:30
- TOHO (96020) will split its international licensing business to TOHO Global via a simplified absorption split.
- Purpose: Accelerate decision-making and adapt to global market practices for overseas IP expansion.
- No impact on TOHO’s consolidated performance; split involves assets/liabilities valued at ~13.5B JPY.
- Effective date: March 1, 2026 (subject to TOHO Global shareholder approval on Feb 25).
- TOHO retains 100% ownership of TOHO Global post-split.
連結子会社との会社分割（簡易吸収分割）に関するお知らせ
東宝 (96020)
Other
20260114 15:30
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株式分割および株式分割に伴う定款の一部変更ならびに株主優待制度の変更に関するお知らせ
東宝 (96020)
Other
20260114 15:30
- Stock split to increase liquidity and lower investment unit cost (1:5 split, effective March 1, 2026).
- Issued shares to rise from 176M to 880M post-split; authorized shares expanded to 2B.
- No change to capital or dividends; 2026 Q2 dividend based on pre-split holdings.
- Shareholder benefits reduced to once yearly (from twice) with adjusted thresholds (e.g., 100-499 shares → 1 ticket).
- Changes to benefits apply to holders as of August 31, 2026; February 28, 2026 holders retain current terms.
剰余金の配当（増配）に関するお知らせ
Ｐ－京橋アートレジ (55360)
Other
20260114 15:30
- Dividend per share increased to 42.5 yen from 30 yen forecast, due to strong performance in main real estate development business.
- Total dividend amount rises to 170 million yen from 100 million yen in previous period.
- Annual dividend yield for 2025/11 period set at 20.0%, with no interim dividend.
- Dividend source remains retained earnings.
- No mention of financial performance sections prioritized in instructions.
剰余金の配当に関するお知らせ（増配）
川崎地質 (46730)
Other
20260114 15:00
- Company announces increased dividend of 120 yen per share for 2025 fiscal year, up from 25 yen in previous year.
- Total annual dividend per share rises to 145 yen (25 yen interim + 120 yen final).
- Dividend payment date set for February 27, 2026, with record date of November 30, 2025.
- Company emphasizes balance between shareholder returns and internal reserves for business growth.
- Dividend sourced from retained earnings, reflecting strong financial position.
ストック・オプション（新株予約権）の発行に関するお知らせ
アトラエ (61940)
Other
20260114 15:00
- 以下は、新株予約権の内容に関する質問への回答です。
- 新株予約権の目的である株式の種類
- 本新株予約権の目的である株式は、当社の普通株式です。
- 新株予約権の目的である株式の数
- 本新株予約権の目的である株式の数は、1株です。
- 新株予約権の行使に際して出資される財産の価額又はその算定方法
- 新株予約権の行使に際して出資される財産の価額は、行使価額とします。行使価額は、当社の取締役会が決定するものとします。
- 新株予約権を行使することができる期間
- 新株予約権を行使することができる期間は、2026年2月2日から2028年2月1日までとします。
- 新株予約権の行使手続
- 新株予約権を行使する者は、当社の指定する請求書を当社に提出し、且つ行使価額の全額を支払わなければなりません。
- 新株予約権の譲渡制限
- 新株予約権を譲渡するには、取締役会の承認を受けなければなりません。
- 新株予約権証券
- 本新株予約権の新株予約権証券は発行しません。
- 新株予約権の行使により株式を発行する場合における増加する資本金及び資本準備金に関する事項
- 新株予約権の行使により株式を発行する場合の増加する資本金の額は、会社計算規則第17条に従い算出される資本金等増加限度額に0.5を乗じた額とし、計算の結果1円未満の端数を生じる場合は、その端数を切り上げるものとします。増加する資本準備金の額は、資本金等増加限度額より増加する資本金の額を減じた額とします。
- 組織再編行為の際の取扱い
- 当社が組織再編行為を行う場合は、組織再編行為の効力発生日の直前において残存する本新株予約権の権利者に対して、手続に応じそれぞれ合併における存続会社若しくは新設会社、会社分割における承継会社若しくは新設会社、又は株式交換若しくは株式移転における完全親会社（いずれの場合も株式会社に限る。以下総称して「再編対象会社」という。）の新株予約権を、下記の方針に従って交付することとします。但し、下記の方針に従って再編対象会社の新株予約権を交付する旨を、組織再編行為にかかる契約又は計画において定めた場合に限るものとします。
- 新株予約権を行使した際に生じる1株に満たない端数の取り決め
- 本新株予約権の行使により権利者に交付する株式の数に1株に満たない端数がある場合には、これを切り捨てるものとします。
- 新株予約権の割当日
- 本新株予約権の割当日は、2026年2月2日とします。
- 以上が、新株予約権の内容に関する質問への回答です。
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（アップデート）
モリト (98370)
Other
20260114 15:00
- この資料は、モリト株式会社の投資家向けの資料で、資本コストの低減とIR活動の強化について説明しています。以下は、資料の要点をまとめたものです。
1. 資本コストの低減
- IR活動の強化：IR活動を強化し、投資家との対話を活かす体制を構築。
- 情報の開示：決算説明会、株主総会、個別IRミーティングなどを通じて情報を開示。
- 対話のテーマ：各事業、事業地域ごとのマーケット環境、中長期的な成長戦略、新規連結グループ会社の状況、業績など。
2. IR活動の実績
- 活動内容：決算説明会（1月・7月）、個別IRミーティング（国内・海外）、個人投資家向け説明会など。
- 対応者：代表取締役社長、IR担当者など。
- 活動実績：2025年11月期より、海外機関投資家向けのIRミーティングやスモールミーティングを実施。
3. 投資家・アナリストの皆さまとの対話の実施状況
- 対話の内容：各事業、事業地域ごとのマーケット環境、中長期的な成長戦略、新規連結グループ会社の状況、業績など。
- 対話の成果：資本コストと資本政策、市場の期待リターンの認識、将来のイメージ像の開示要望など。
4. IR活動の状況
- 会社認知度向上の取り組み：個人投資家向け動画コンテンツ発信、noteでのコンテンツ発信など。
- 開示資料の充実：統合報告書2025（日・英）、新規投資家さま向け資料（日・英）など。
5. 本資料のお取扱いについて
- 注意事項：本資料は投資勧誘を目的としておりません。本資料中の業績予想や将来予測は、潜在的なリスクや不確実性が含まれています。
- お問い合わせ先：モリト株式会社 IR・広報部（E-mail：ir@morito.co.jp）。
- この資料は、モリト株式会社の投資家向けの資料で、資本コストの低減とIR活動の強化について説明しています。
のれんの減損損失による特別損失の計上に関するお知らせ
モリト (98370)
Other
20260114 15:00
- Morito Co., Ltd. recorded an impairment loss of 825,020 thousand yen on goodwill due to reduced recoverability at its U.S. subsidiary, MORITO SCOVILL AMERICAS, LLC.
- The impairment is attributed to increased uncertainty in U.S. consumption, driven by tariffs and rising material costs.
- The company is restructuring its global sales and manufacturing operations, accelerating local production trends in apparel and transportation sectors.
- The impairment loss is reflected in the fiscal 2025 (ending Nov. 30, 2025) earnings report released on the same day.
- Morito is enhancing flexibility and resilience in its manufacturing structure amid unpredictable policy changes.
2025年11月期 決算説明資料
モリト (98370)
Other
20260114 15:00
- 2026年11月期売上高予想630億円（前年比+10.8%）、営業利益35億円（+5.0%）、経常利益37億円（+2.1%）、当期純利益30億円（+2.9%）。
- 営業利益率5.6%（前年比-0.3%）、経常利益率5.9%（-0.5%）、当期純利益率4.8%（-0.3%）の予想。
- Ms.ID（9か月分）とミツボシコーポレーション（6か月分）の通期連結による売上拡大影響を含む。
- スポーツ関連商品需要増加、国内作業服向け資材需要増加、Ms.IDの新店舗展開、環境配慮型商品開発が機会。
- レディースアパレル市場停滞、輸送関連事業減速がリスク。
- M&A2社の通期連結、経費見直しによる営業利益改善を目指す。
- 第8次中計売上目標600億円は必達、利益率は安定した水準を維持する予想。
- 2025年11月期売上高約300億円（前期比+10%）、営業利益約25億円（+20%）、経常利益約28億円（+25%）、当期純利益約30億円（+15%）。
- 2025年11月期配当金72円（前期比+2円）、配当性向60.4%、DOE4.6%。
- 自己株式取得600,000株（上限）を2026年1月14日の取締役会で決議。
法人税等調整額（益）の計上に関するお知らせ
Ｐ－アスミＨＤ (229A0)
Other
20260114 15:00
- Company Asumi Holdings (229A0) recorded a deferred tax asset benefit of 41,194 thousand yen for the fiscal year ending November 2025.
- The adjustment reflects an estimate of future taxable income and recoverability of deferred tax assets.
- The impact is included in the fiscal 2025 earnings release (Japanese GAAP, consolidated).
- No revisions to guidance or unexpected results were disclosed.
- No other material changes or surprises noted.
剰余金の配当に関するお知らせ
アルテック (99720)
Other
20260114 15:00
- Company Artec (99720) announced a dividend of 7 yen per share for the fiscal year ending November 30, 2025, maintaining the same amount as the previous year.
- The total dividend amount is 96 million yen, with an effective date of February 27, 2026.
- Despite posting a net loss for three consecutive years, the company decided to maintain the dividend to honor shareholder support.
- The company aims for a consolidated dividend payout ratio of 30% or higher.
- The dividend policy focuses on stable dividends based on retained earnings levels and financial strength.
特別利益の計上に関するお知らせ（投資有価証券売却益及び退職給付信託返還益）
日本紙 (38630)
Other
20260114 15:00
- Nihon Seishi will record a JPY 35 billion gain from selling policy-held shares (19 billion in Q3 FY2026).
- A JPY 35 billion gain from returning excess pension trust funds will also be booked in Q3 FY2026.
- Total special gains of JPY 70 billion are expected in Q3 FY2026.
- No changes to FY2026 earnings forecasts as of this disclosure.
- Sales occurred between June 2 and December 30, 2025; pension return was on December 26, 2025.
役員報酬の減額に関するお知らせ
アルテック (99720)
Other
20260114 15:00
- Role-based executive pay cuts announced for 6 months (Jan-Jun 2026)
- President and ex-Chairman see 30% monthly pay reduction
- Other directors (excluding ex-Chairman and outside directors) face 10% cut
- Part-time auditors requested 5% reduction, granted
- Move follows sustained operating losses since 2023 and weak 2025 results
執行役員の担当業務変更及び人事異動に関するお知らせ
丸尾カルシウム (41020)
Other
20260114 15:00
- Executive officer Ueda Eichirou’s role changed to Executive Officer, Production Department Deputy Head (previously Executive Officer, Production Department Deputy Head and Tsukuba Plant Manager).
- Executive officer Ito Yuusuke appointed as Tsukuba Plant Manager (previously Tsukuba Plant Manufacturing Group Leader).
- Changes effective April 1, 2026.
- No revisions to guidance or financial performance stated.
連結総資産の増加に関するお知らせ
豊トラスティ証券 (87470)
Other
20260114 15:00
- Linked total assets increased by 20,150 million yen due to higher margin deposits from clients in commodity derivatives trading.
- The increase is temporary and reflects market risk mitigation measures.
- No significant impact expected on 2026 Q4 or full-year financial results.
- Margin deposits are tied to specific client transactions in derivatives markets.
従業員に対するストックオプションの発行内容確定に関するお知らせ
Ｆ＆ＬＣ (35630)
Other
20260114 15:00
- Company F&LC (35630) issued 1,235 stock options to employees.
- 219 employees of the company received 378 stock options.
- 791 employees of subsidiaries received 857 stock options.
- Board resolution on stock options was on December 23, 2025.
- Allocation date was January 14, 2026.
特別損失（構造改革費用）及び特別利益（投資有価証券売却益）の計上に関するお知らせ
不二越 (64740)
Other
20260114 15:00
- Recorded 3.118 billion yen in restructuring costs as special loss due to EV shift and China slowdown.
- Restructuring costs include 1.247 billion yen in asset impairments and 707 million yen in inventory write-downs.
- Also recorded 707 million yen in special retirement payments for workforce reductions.
- Booked 3.128 billion yen in gains from selling 11 policy-holding stocks to improve capital efficiency.
- Future restructuring costs and investment gains remain under review; updates will be provided if impacts arise.
上場維持基準（流通株式時価総額、純資産基準）への適合に向けた計画の進捗状況について
Ｇ－アクアライン (61730)
Other
20260114 14:30
- Company reported negative net assets of 310 million yen as of Q3 2026, failing to meet Tokyo Stock Exchange’s listing criteria.
- Equity financing in Q1 and Q4 2026 partially improved net assets, but losses and provisions kept them negative.
- Trading market cap remains below the 500 million yen threshold; company focuses on cost cuts and IR to boost value.
- Plans to achieve positive net assets by fiscal year-end 2026 through earnings, equity measures, and new share issuances.
- Continued efforts to strengthen financials and maintain listing compliance, with periodic disclosures.
営業外費用及び特別損失の計上に関するお知らせ
Ｇ－アクアライン (61730)
Other
20260114 14:30
- Litigation-related expenses of 13,366 thousand yen recognized as non-operating expenses in Q3 FY2026.
- Impairment loss of 20,424 thousand yen recognized as special loss in Q3 FY2026 (12,959 thousand yen in Q1 and 7,465 thousand yen in Q3).
- Asset retirement loss of 1,447 thousand yen recognized as special loss in Q3 FY2026 due to office relocation.
- Impact reflected in Q3 FY2026 earnings release.
株主優待制度の拡充に関するお知らせ
第一生命ＨＤ (87500)
Other
20260114 14:00
- First Life HD expands shareholder benefits to include holders of 100+ shares (previously 400+)
- QOLism points cap increased to 2,500 yen for 400-799 share holders (from 1,500 yen)
- Benefits apply to domestic residents recorded on March 31, 2026 shareholder register
- New registration required for Benefit Station initial 500 yen point bonus
- No changes to benefits for holders of 800+ shares
- 2026年2月期連結業績予想修正：営業利益+27.9%、経常利益+26.7%、当期純利益+25.0%
- 修正理由：映画興行・歌舞伎座演劇事業の好調継続
- 個別業績予想修正：経常利益+7.14%、当期純利益+7.41%
- 配当予想維持：1株300円（前回予想と同じ）
- 2024年度実績：売上高839.74億円、営業利益166.4億円、経常利益-25億円、当期純利益-66.4億円
- 主要事業：映画（興行収入1,000億円）、演劇（興行収入1,200億円）、不動産
- 新規プロジェクト：kuguru（鎌倉大船、2026年春オープン予定）
- リスク要因：経済環境変動、感染症影響、不動産市場動向
役員等および主要連結子会社代表取締役の異動に関するお知らせ
日フイルコン (59420)
Other
20260114 14:00
- Role changes for executives and key subsidiaries announced
- Saito Yoshiharu promoted to Senior Managing Director from Senior Executive Officer
- Three executives reassigned within paper and functional fabric divisions
- Changes at Aqua Product subsidiary pending shareholder approval
- Effective dates: Feb 25 for most changes, Jan 26 for Aqua Product
当社工場における小火発生に関するお知らせ
フルハシＥＰＯ (92210)
Other
20260114 12:00
- Small fire occurred at West Tokyo Factory (Iruma) on January 13, 2026, at 3:25 PM JST, extinguished by January 14 at 12:04 AM JST.
- No human casualties reported; material damage under investigation.
- Production intake halted but outbound shipments to resume once ready; other factories unaffected.
- Minimal impact on operations and financial performance expected.
- Company to disclose further if material changes arise.
営業外収益(為替差益)の計上に関するお知らせ
Ｇ－オキサイド (65210)
Other
20260114 12:00
- For Q3 FY2026 (Sep 1 - Nov 30, 2025), G-Oxide recorded a 101 million yen foreign exchange gain.
- This gain stems from revaluation of intercompany loans to overseas subsidiaries.
- Cumulative Q3 gain totals 162 million yen (including 60 million yen from Q2).
- No revision to FY2026 guidance; future fluctuations possible due to exchange rate movements.
- Company will disclose any future adjustments to forecasts as needed.
中長期ビジョン策定に関するお知らせ
ファーストコーポ (14300)
Other
20260114 12:00
- Targets sustainable growth in construction industry.
- Focuses on human capital investment, including training and improved labor conditions.
- Implements “New 4K” initiatives: higher wages, more leave, workstyle reforms.
- Aims to reduce turnover to ≤5.5% via wage increases and better work-life balance.
- Plans M&A for business expansion and competitive strength.
- Sets 2031 sales target of ¥100 billion.
- Strengthens housing and non-housing construction, expands stock business.
- Prioritizes digital transformation (DX) for productivity and cost cuts.
- Commits to sustainability: higher certification rates, lower turnover, more women in workforce.
- Plans dividend payout ratio of ≥30%, aiming for 40% by 2031.
株式分割および株式分割に伴う定款の一部変更に関するお知らせ
ＳＫジャパン (76080)
Other
20260114 12:00
- SKジャパン (76080) announces a 1-for-2 stock split effective March 1, 2026, to lower investment unit cost and improve liquidity.
- Post-split, issued shares increase from 8,490,103 to 16,980,206; authorized shares rise to 40,000,000.
- No change to capital stock amount; articles of incorporation revised to reflect new authorized share count.
- Q2 2026 (Feb 28) dividend will be based on pre-split share count.
- No revisions to guidance or financial expectations disclosed.
上場投資信託（ETF）の投資信託約款変更のお知らせ
ｉＦＦＡＮＧ＋ (316A0)
Other
20260114 11:00
- iFreeETF FANG+ (316A) will change minimum subscription units for additional subscriptions and partial redemptions from 1 unit to 100 units to prevent fractional amounts during ETF settlement.
- The change is effective from March 4, 2026, with regulatory filing by March 3, 2026.
- No written resolution procedure is required as the change is not deemed material.
- Trading methods on the Tokyo Stock Exchange remain unchanged.
代表取締役の辞任および人事異動に関するお知らせ
Ｇ－Ｅｎｊｉｎ (73700)
Other
20260114 08:30
- Representative Director and Group COO Hiroaki Haraguchi resigned due to personal reasons.
- After the resignation, the company will have only one representative director, Kunihiro Honda.
- The number of directors remains compliant with legal and statutory requirements.
- Kunihiro Honda’s title changed from Representative Director, President, Group CEO, and Group COO to Representative Director, President, and Group CEO.
新株予約権の消却に関するお知らせ
Ｇ－Ｅｎｊｉｎ (73700)
Other
20260114 08:30
- Company Enjin (73700) canceled 36 out of 660 stock options (1st batch) and 60 out of 180 stock options (2nd batch) due to employees leaving.
- Remaining stock options after cancellation: 0 (1st batch), 12 (2nd batch).
- Cancellation date: January 31, 2026.
- No material impact on company performance.
- Stock options were unconditionally acquired and canceled by the company.
新株予約権（有償ストック・オプション）の消却に関するお知らせ
Ｇ－Ｅｎｊｉｎ (73700)
Other
20260114 08:30
- Company G-Enjin (73700) canceled 258 stock options due to employees leaving, making them unexercisable.
- Remaining stock options: 3,584 (358,400 shares, 100 shares per option).
- No financial impact on company performance.
- Cancellation date: January 31, 2026.
- Options were acquired for free as per original terms.
子会社（Enjin Payment Service）設立に関するお知らせ
Ｇ－Ｅｎｊｉｎ (73700)
Other
20260114 08:30
- Established subsidiary Enjin Payment Service to provide financial services, focusing on factoring and salary advance services for existing SME and healthcare clients.
- Leverages existing customer base (2,500+ active clients, 7,000+ total relationships) and trust to enter financial services without heavy upfront investment.
- Subsidiary will be 66% owned by Enjin, with operations starting February 1, 2026; expected to become a consolidated subsidiary.
- Financial impact on FY2026 (May period) is minimal, but long-term group performance is expected to improve.
- No immediate material changes to guidance or surprises; future disclosures will be made if significant developments arise.
子会社(AI Accelerator)設立に関するお知らせ
Ｇ－Ｅｎｊｉｎ (73700)
Other
20260114 08:30
- Established subsidiary “AI Accelerator” to expand AI services beyond internal PR efficiency.
- AI demand rising in corporate and healthcare sectors due to labor shortages and efficiency needs.
- Subsidiary fully owned by G-Enjin, capitalized at 100 million yen, launching February 1, 2026.
- Expected to enhance group performance mid-term; 2026 fiscal impact deemed minimal.
- No immediate financial or operational surprises; future disclosures if material changes occur.
Financial Results & Forecasts
2026年8月期 決算説明資料 第１四半期
ウェルディッシュ (29010)
Financial Results & Forecasts
20260114 18:00
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2026年８月期 第１四半期決算短信〔日本基準〕(連結)
ウェルディッシュ (29010)
Financial Results & Forecasts
20260114 18:00
financial results section missing: forecast rows
2025年11月期決算短信〔日本基準〕(連結)
串カツ田中ＨＤ (35470)
Financial Results & Forecasts
20260114 18:00
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通期業績予想の修正に関するお知らせ
Ｐ－ローカル (470A0)
Financial Results & Forecasts
20260114 18:00
- Revised full-year forecast for 2026: sales up 31% to ¥9,282M, operating profit up 48.8% to ¥195M, net profit up 54.1% to ¥111M.
- Stronger demand for rice as return gifts in furusato tax program drove higher sales and unit prices.
- Improved cost structure and vertical integration (SPA model) helped boost profitability beyond initial plan.
- Other product lines performed in line with original expectations.
- No negative surprises; all changes are positive revisions based on current market conditions.
2026年2月期 第3四半期 決算説明資料
Ｇ－関通 (93260)
Financial Results & Forecasts
20260114 17:45
- Sales up 19.8% YoY to 13.4bn JPY, operating profit turns positive at 153m JPY (vs. -12m JPY loss last year).
- IT automation revenue grows to 8.1bn JPY, driven by WMS replacement deals and shift to service-based offerings.
- Full-year guidance raised: sales to 17.8bn JPY (+16.6% YoY), operating profit to 259m JPY (vs. prior loss).
- Structural growth strategy accelerates, combining logistics with IT/AI/blockchain to expand beyond traditional services.
- Cyberattack recovery complete, with Q3 sales at record pace and new revenue streams (e.g., overseas logistics) in development.
2026年２月期連結業績予想の修正に関するお知らせ
Ｇ－関通 (93260)
Financial Results & Forecasts
20260114 17:45
- Sales forecast revised upward by 1,840 million yen (11.5%) to 17,805 million yen due to strong demand in logistics and IT automation services.
- Operating profit, ordinary income, and net income forecasts unchanged at 259 million yen, 260 million yen, and 187 million yen respectively.
- Growth driven by increased orders from existing logistics clients and expansion in IT automation.
- Costs expected to rise proportionally with revenue due to scaling service infrastructure.
- No changes to earnings guidance despite higher sales, prioritizing long-term operational strength.
2026年２月期 第３四半期決算短信〔日本基準〕（連結）
Ｇ－関通 (93260)
Financial Results & Forecasts
20260114 17:45
株式会社関通 (9326) FY2026 Q3 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 13407 | 153 | 126 | 105 |
|---|
| YoY | +19.8% | - | - | - |
|---|
| Fcst (mil yen) ▲ | 17805 | 259 | 260 | 187 |
|---|
| YoY | +16.6% | - | - | - |
|---|
| Prog | 75.3% | 59.1% | 48.5% | 56.1% |
|---|
| Dividends ○ 2026年2月期（予想） | YE 10.00, Total 10.00 · EPS 18.64 |
|---|
Kantsu (9326) delivered strong YoY revenue growth (19.8%) and turned profitable, driven by EC/online retail demand, but faces structural cost pressures from labor shortages and fuel prices.
Business highlights
-
EC/online retail demand
Revenue surged 19.8% YoY as e-commerce volume growth continued, supporting top-line expansion.
-
Cost structure
Operating profit turned positive (153M yen) but remains under pressure from labor shortages and fuel costs.
-
Pricing power
Active contract renegotiations with clients to reflect higher logistics costs, but success not yet fully reflected in margins.
-
Productivity initiatives
Accelerated DX/automation in warehouses to offset labor shortages, but impact on costs not yet clear.
Financial position
-
Cash generation
Cash and cash equivalents increased by 424,520 thousand JPY, primarily due to new borrowings.
-
Working capital
Working capital increased by 931,697 thousand JPY, driven by higher accounts receivable and cash balances.
-
Leverage
Total liabilities increased by 1,607,067 thousand JPY, with both current and long-term debt rising significantly.
-
Capital allocation
The company repurchased treasury stock worth 88,354 thousand JPY while paying dividends of 100,614 thousand JPY.
-
One-off or structural changes
Increase in deposits and guarantees (303,235 thousand JPY) suggests potential structural changes in business operations or asset deployment.
Analyst take
- Kantsu is leveraging its EC logistics dominance to grow revenue, but profitability is fragile due to structural cost headwinds. The turnaround in operating profit is positive but not yet sustainable without further pricing power or productivity gains.
- The balance sheet shows a mixed picture with stable cash generation and working capital improvements, but deteriorating leverage due to increased borrowing. Capital allocation signals remain positive with share buybacks and dividends, though the rise in debt is a concern.
- Reflects broader challenges in Japan's logistics sector: e-commerce growth is strong, but labor shortages and fuel costs are squeezing margins across peers. Companies with pricing power or automation investments will outperform.
2026年８月期 第１四半期決算説明資料
ＷＨＹ ＨＯＷ ＤＯ (38230)
Financial Results & Forecasts
20260114 17:15
THE WHY HOW DO COMPANY (3823) - 2026年8月期第1四半期決算概要
1. 経営方針・戦略
- M&A戦略：後継者不在の優良企業に「第2の創業」の機会を提供し、長期的な企業価値向上を目指す。
- AI・DX活用：経営効率化と企業価値向上に向けたAIコンサルティングやDX推進。
- ステークホルダー還元：ビットコインを活用した株主優待制度の導入（総額15.4百万円相当）。
2. 財務成績（2026年8月期第1四半期）
- 売上高：8.06億円（前年同期比+98.3%）
- セグメント別売上高：
- ライフスタイル事業（新規）：4.79億円（セグメント利益7.7億円）
- エンターテインメント事業：1.95億円（セグメント利益4.0億円）
- ソリューション事業：8.6億円（セグメント利益1.5億円）
- 教育関連事業：3.3億円（セグメント利益6.0億円）
- 飲食関連事業：9.0億円（セグメント利益2.0億円）
- 調整後EBITDA：1.86億円（通期予想・黒字転換）
- 調整後Cash EPS：12.9円/株（通期予想）
3. 成長ドライバー
- グループシナジー：収益の多角化と効率化。
- M&A戦略本部：新規案件の推進。
- AIバリューアップ本部：経営効率化とDX推進。
- 子会社事業の成長：スティルアン（ウェディング）、グッドマン（社会インフラ）、カプセルトイ。
4. 株主還元
- ビットコイン優待制度：定時株主総会での再任信任率約90%を受け、導入決定。
- 経営透明性向上：決算期変更（8月期→4月期）による効率化。
5. リスク・注意事項
- 将来予測の不確実性：経済情勢、市場環境、法規制の変動による影響。
- 投資判断：本資料は投資勧誘を目的としたものではない。
6. 会社概要
- 証券コード：3823（東証スタンダード）
- 本社：東京都新宿区
- URL：https://twhdc.co.jp
- 参考：本資料はTHE WHY HOW DO COMPANYの2026年8月期第1四半期決算発表資料を基に作成。
2026年８月期 第１四半期決算短信〔日本基準〕(連結)
ＷＨＹ ＨＯＷ ＤＯ (38230)
Financial Results & Forecasts
20260114 17:15
financial results section missing: forecast rows
通期業績予想の修正に関するお知らせ
Ｇ－Ｕ＆Ｃ (35570)
Financial Results & Forecasts
20260114 17:00
- Revenue forecast revised down to 6,453 million yen (-5.3% from prior estimate).
- Operating profit forecast cut by 180 million yen to a loss of 30 million yen.
- Net profit forecast slashed by 65 million yen to 8 million yen (-89%).
- Lower sales due to reduced consumer spending and smaller group bookings.
- Rising costs (labor, ingredients) further pressuring profitability.
2025年11月期通期業績予想と実績値との差異に関するお知らせ
オプトエレクト (66640)
Financial Results & Forecasts
20260114 17:00
- Sales revenue increased by 103 million yen (1.5%) to 6,772 million yen.
- Operating loss widened by 60 million yen to 254 million yen.
- Net loss widened by 56 million yen to 226 million yen.
- EPS loss improved to 36.59 yen from 27.52 yen.
- Difference due to inventory valuation loss and long-term obsolete stock write-offs at Opticon Sensors Europe B.V.
2025年11月期 決算短信〔日本基準〕（連結）
オプトエレクト (66640)
Financial Results & Forecasts
20260114 17:00
financial results section missing: forecast rows
2026年２月期 第３四半期決算短信［日本基準］（非連結）
Ｇ－Ｕ＆Ｃ (35570)
Financial Results & Forecasts
20260114 17:00
ユナイテッド＆コレクティブ株式会社 (3557) FY2026 Q3 Non-consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 4865 | 1 | -25 | -113 |
|---|
| YoY | +1.1% | -96.6% | - | - |
|---|
| Fcst (mil yen) ▲ | 6453 | -30 | -65 | 8 |
|---|
| YoY | -0.6% | - | - | -864.0% |
|---|
| Prog | 75.4% | - | - | -1412.5% |
|---|
| Dividends ○ 2026年2月期 | - · EPS -3.09 |
|---|
Modest sales growth but significant operating loss due to rising costs and weak profitability, with some segment-specific improvements.
Business highlights
-
Core product demand
Sales grew slightly, driven by recovery in dining demand and new menu introductions.
-
Cost structure
Operating profit collapsed due to rising labor, logistics, and utility costs.
-
Segment performance
The 3rd Burger and もつ焼てけ八 segments showed improved profitability through digital marketing and product innovation.
-
Outstore expansion
Four new stores opened, increasing total store count to 84, but impact on profitability was limited.
Financial position
-
Cash generation
No direct cash flow data provided, but accounting profit impact is noted via retained earnings.
-
Working capital
Accounts receivable rose 52,089k JPY, suggesting potential collection delays or revenue growth.
-
Leverage
Total liabilities declined 101,215k JPY, primarily via long-term debt reduction (66,636k JPY).
-
Capital allocation
New stock options exercised, boosting capital stock and reserves by 205,146k JPY total.
-
Structural changes
Fixed assets increased 147,745k JPY, likely reflecting capex or asset purchases.
Analyst take
- The company is in a fragile recovery phase, with cost pressures outweighing revenue growth. Segment-specific initiatives show promise but are not yet scalable enough to offset broader challenges.
- Balance sheet health improved via debt reduction and equity infusion, offsetting working capital and earnings quality concerns.
- The results reflect broader industry trends of labor cost inflation and consumer caution, which may impact peers similarly.
2025年11月期 通期決算説明
Ｇ－ＣａＳｙ (92150)
Financial Results & Forecasts
20260114 17:00
- 以下は、CaSyの決算説明会の内容を要約したものです。具体的な数値や戦略について理解を深めるために役立ててください。
1. 事業概要とビジョン
- Vision: 「笑顔の暮らしを、当たり前にする。」
- Mission: 「大切なことを、大切にできる時間を創る。」
- 提供サービス: 家事支援サービスを軸に、ハウスクリーニングや整理収納などの周辺サービスも提供。
- 特徴: ITを活用したDX投資（マッチングアルゴリズム、品質管理、API連携など）。
2. 競争優位性
- DX活用:
- 独自のマッチングアルゴリズムで最適なマッチングを実現。
- お客様と働き手のデータを活用し、品質改善やマッチング精度向上。
- サービス間のAPI連携で顧客体験を改善。
- 品質管理体制:
- 毎回サービスごとにお客様から評価を受け、平均4.9点の高い満足度を維持。
- 働き手のモチベーション向上を根底に置いたフレームワーク。
3. 成長戦略
- 暮らしのプラットフォーム構想:
- 家事支援サービスを根幹に、時間を作れる他サービス（訪問介護など）へ展開。
- 戦略方針:
- 縦軸: 家事支援サービスを伸ばす（行政連携でお客様増加、戦略特区で働き手確保）。
- 横軸: サービスラインナップを広げる（訪問介護の検討）。
- M&A: 非連続成長のための手段として模索。
4. 具体的取組み
- 戦略特区:
- フィリピンからスタッフを招聘し、家事支援サービスに従事。
- 2026年11月期に第一陣が来日予定。
- 自治体連携:
- 既存自治体との連携を継続。
- 訪問介護:
- 2025年11月期に本格参入を検討、来期以降にサービス開始予定。
5. 財務情報
- 2025年11月期予想:
- 売上高: 未達（働き手不足が主因）。
- 営業利益: マイナス1億3,600万円（新規事業投資による赤字）。
- 既存事業の営業利益: ゼロ（成長投資のため）。
- 補助金活用:
- 中小企業成長加速化補助金を活用し、海外キャスト活用と訪問介護へ投資。
6. 質疑応答
- 投資家からの質問はフォームで受け付け（締切: 1月31日）。
- 回答はメールとTDnetで開示予定。
まとめ
- CaSyは、家事支援サービスを中心に「暮らしのプラットフォーム」を構築し、IT活用と品質管理で競争優位性を確立。戦略特区や訪問介護への展開で成長を目指す。財務面では新規事業への投資により赤字が見込まれるが、長期的な成長戦略を推進中。
2025年11月期 第4四半期 決算説明資料
Ｇ－ＣａＳｙ (92150)
Financial Results & Forecasts
20260114 17:00
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通期連結及び個別業績予想と実績の差異に関するお知らせ
Ｇ－ＣａＳｙ (92150)
Financial Results & Forecasts
20260114 17:00
- Sales revenue fell short of initial forecast due to lower customer pricing and staffing challenges, resulting in consolidated revenue of 1,922 million yen and standalone revenue of 1,855 million yen.
- Operating profit, ordinary profit, and net profit exceeded expectations due to cost optimization and efficiency in advertising, with consolidated operating profit at 50 million yen and standalone at 50 million yen.
- No prior guidance revisions were issued; the company attributed differences to operational execution and market conditions rather than strategic shifts.
- The discrepancy highlights execution risks in scaling service delivery despite administrative partnerships.
- Standalone net profit per share (25.42 yen) surpassed the forecast range, while consolidated net profit per share (24.92 yen) slightly missed the lower bound.
2025年11月期 決算短信〔日本基準〕（連結）
Ｇ－ＣａＳｙ (92150)
Financial Results & Forecasts
20260114 17:00
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2026年５月期中間決算短信〔日本基準〕(連結)
Ｐ－ＧＴＨＤ (58830)
Financial Results & Forecasts
20260114 17:00
ＧＴホールディングス株式会社 (5883) FY2026 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 22550 | 736 | 591 | 392 |
|---|
| YoY | +22.2% | +1.4% | -7.7% | -15.2% |
|---|
| Fcst (mil yen) ○ | 43000 | 1600 | 1300 | 900 |
|---|
| YoY | +10.5% | +23.8% | +19.5% | +26.0% |
|---|
| Prog | 52.4% | 46.0% | 45.5% | 43.6% |
|---|
| Dividends ○ 2026年5月期(予想) | - · EPS 194.00 |
|---|
GTホールディングス showed strong sales growth driven by inbound demand and cost-performance conscious consumption, but profitability declined due to margin compression.
Business highlights
-
Inbound demand
Sales surged 22.2% YoY, driven by record-breaking inbound tourism and rising demand for reusable brands.
-
Profitability decline
Operating profit grew only 1.4% YoY, while ordinary and net profit declined 7.7% and 15.2% respectively.
-
Market expansion
The reusable brand market continued to expand, supported by rising consumer awareness and cost-performance preferences.
Financial position
-
Cash generation
Cash flow from operations was negative, despite accounting profit.
-
Working capital
Working capital increased due to higher accounts receivable and inventory.
-
Leverage
Total liabilities decreased, but long-term debt repayment exceeded new borrowings.
-
Capital allocation
Net debt repayment despite new borrowings, suggesting conservative financial management.
-
One-off/Structural changes
No significant one-off items; changes appear structural (e.g., inventory buildup).
Analyst take
- The company is experiencing strong demand-driven sales growth, but profitability is being squeezed, likely due to cost pressures. The underlying business momentum remains positive, but investors should monitor cost management closely.
- The balance sheet shows mixed signals: improving leverage and capital discipline but deteriorating cash generation and working capital efficiency. The company appears conservative in debt management but faces operational challenges in cash conversion.
- The reusable brand market is expanding, driven by consumer preferences for cost-effective and sustainable products. This trend is likely to benefit companies operating in this space.
2025年11月期 決算短信〔日本基準〕（連結）
Ｐ－ＲＡＶＩＰＡ (58930)
Financial Results & Forecasts
20260114 17:00
株式会社RAVIPA (5893) FY2025 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 1811 | 386 | 381 | 250 |
|---|
| YoY | +10.6% | +249.8% | +235.0% | +153.9% |
|---|
| Fcst (mil yen) | 2004 | 252 | 244 | 152 |
|---|
| YoY | +10.6% | -34.6% | -35.9% | -39.2% |
|---|
| Prog | 90.4% | 153.2% | 156.1% | 164.5% |
|---|
| Dividends 2026年11月期（予想） | 2Q 8.00, YE 16.00, Total 20.82 · EPS 76.84 |
|---|
RAVIPA showed strong YoY growth in sales and profitability, driven by robust demand in cosmetics e-commerce and new rental business initiatives, despite macroeconomic uncertainties.
Business highlights
-
Cosmetics e-commerce demand
Sales grew 10.6% YoY, supported by active digital marketing and new customer acquisition.
-
Profitability expansion
Operating profit surged 249.8% YoY, with margins improving significantly.
-
New rental business
Rental business launch contributed to broader revenue diversification.
-
Macroeconomic risks
Global uncertainties (geopolitics, China slowdown, trade policies) pose downside risks.
Financial position
-
Cash generation
Cash and cash equivalents increased by 242,072 thousand JPY, outpacing the increase in retained earnings (240,325 thousand JPY), suggesting strong operational cash flow generation.
-
Working capital
Working capital increased due to higher cash balances and accounts receivable, partially offset by rising current liabilities (e.g., deferred taxes).
-
Leverage
Total liabilities increased by 124,670 thousand JPY (current: +65,307; non-current: +59,363), driven by higher borrowings and deferred taxes.
-
Capital allocation
No major capital allocation signals (e.g., dividends, buybacks) noted; retained earnings growth aligns with profit retention.
-
Structural changes
Rental assets increased significantly (+134,618 thousand JPY), suggesting expansion in asset-heavy operations.
Analyst take
- RAVIPA's core business remains resilient, with strong execution in digital channels. Profitability outperformance suggests pricing power and cost control, but new ventures are still unproven.
- The balance sheet shows mixed signals: strong cash generation and retained earnings growth are positive, but rising leverage and working capital dynamics warrant caution. Structural investments (e.g., rental assets) may support future earnings but could pressure liquidity if not managed carefully.
- Cosmetics e-commerce continues to outperform despite macro headwinds, reinforcing the shift to digital retail. Peers with similar models may see similar trends.
剰余金の配当（期末配当）に関するお知らせ
Ｐ－ＲＡＶＩＰＡ (58930)
Financial Results & Forecasts
20260114 17:00
- Company RAVIPA (58930) declares a year-end dividend of 8 yen per share for the 2025/11 period, up from 5 yen in the previous period.
- Total dividend payout amounts to 15,840 thousand yen, with payment effective from March 2, 2026.
- Dividend is funded from retained earnings, aligning with the company’s policy of 20% annual dividend payout ratio.
- No dividend was paid in the previous 2024/11 period.
- The proposal will be submitted for approval at the February 28, 2026, ordinary general meeting of shareholders.
2026年2月期 第3四半期決算短信〔日本基準〕（連結）
日本色材 (49200)
Financial Results & Forecasts
20260114 17:00
株式会社日本色材工業研究所 (4920) FY2026 Q3 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 11544 | 15 | 1 | 217 |
|---|
| YoY | -13.5% | -96.5% | -99.5% | +9.4% |
|---|
| Fcst (mil yen) ○ | 16462 | 243 | 133 | 321 |
|---|
| YoY | -6.6% | -50.1% | -63.6% | +48.8% |
|---|
| Prog | 70.1% | 6.2% | 0.8% | 67.6% |
|---|
| Dividends ○ 2026年2月期（予想） | YE 30.00, Total 30.00 · EPS 154.06 |
|---|
Nippon Shikizai Kogyo (4920) reported a sharp YoY decline in sales and operating profit, driven by weak demand in Japan and Europe, cost pressures, and production delays, though net profit was supported by a one-off gain.
Business highlights
-
Core product demand
Sales declined 13.5% YoY due to weaker demand in Japan and Europe, with post-COVID recovery momentum fading.
-
Cost structure
Operating profit collapsed 96.5% YoY as inflation-driven cost increases outpaced revenue declines.
-
Production disruptions
Partial shipment and production delays further pressured results, particularly in Europe.
-
One-off gains
Net profit rose 9.4% YoY due to a 284 million yen gain from fixed asset sales, masking underlying weakness.
Financial position
-
Cash generation
Total assets decreased by 134 million yen, driven by a 508 million yen increase in current assets and a 642 million yen decrease in fixed assets.
-
Working capital
Current assets increased by 508 million yen, while current liabilities increased by 1,508 million yen, leading to a net decrease in working capital.
-
Leverage
Total liabilities decreased by 302 million yen, primarily due to a 1,811 million yen decrease in long-term borrowings, offset by a 1,508 million yen increase in current liabilities.
-
Capital allocation
Net assets increased by 168 million yen, driven by retained earnings and other comprehensive income, partially offset by an increase in treasury stock due to J-ESOP implementation.
-
One-off or structural changes
Land and building sales (587 million yen and 148 million yen respectively) and the introduction of J-ESOP are notable structural changes.
Analyst take
- The balance sheet shows a mixed picture with stable leverage but deteriorating working capital. The reduction in long-term debt is positive, but the increase in short-term debt and current liabilities raises liquidity concerns. Capital allocation signals are improving, though the rise in treasury stock warrants monitoring.
- The financial resilience appears stable, but the deteriorating working capital and liquidity management could temper valuation conviction. Monitor for further changes in debt structure and working capital dynamics.
- Risk flag: watch
2026年２月期 第３四半期決算説明資料
Ｇ－フォルシア (304A0)
Financial Results & Forecasts
20260114 16:45
- Revenue: ¥1,647 million (+0.7% YoY)
- Operating profit: ¥134 million (-62.6% YoY)
- SaaS monthly revenue up 30% YoY, now ~55% of total revenue
- Operating profit decline due to R&D investment and post-launch quality assurance costs
- Major cost increases: outsourcing fees (+¥46m), server costs (+¥25m), hiring expenses (+¥13m)
- 80% of top 10 travel companies use their systems
- New SaaS offerings expanding beyond travel industry
- Marketplace development connecting sellers/suppliers in real-time
- Dynamic package sales product in development for Q4 commercial use
2026年２月期 第３四半期決算短信［日本基準］（非連結）
Ｇ－フォルシア (304A0)
Financial Results & Forecasts
20260114 16:45
フォルシア株式会社 (304) FY2026 Q3 Non-consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 1659 | 50 | 51 | 31 |
|---|
| YoY | +0.7% | -62.6% | -60.3% | -65.8% |
|---|
| Fcst (mil yen) ○ | 2492 | 249 | 249 | 171 |
|---|
| YoY | +7.9% | +15.9% | +25.8% | +30.5% |
|---|
| Prog | 66.6% | 20.1% | 20.5% | 18.1% |
|---|
| Dividends ○ 2026年2月期(予想) | - · EPS 139.56 |
|---|
Folsia's Q3 performance showed flat sales growth and significant profit decline due to delayed large project revenue recognition and elevated costs.
Business highlights
-
SaaS demand
New customer demand for webコネクト emerged, but large project revenue recognition was delayed.
-
Cost structure
Operating costs rose due to preemptive hiring and product development investments.
-
Industry trends
Inbound tourism remains strong despite geopolitical risks affecting some markets.
Financial position
-
Cash generation
No direct cash flow data provided, but accounting profit increased retained earnings by 31 hundred million yen.
-
Working capital
Current assets decreased by 63 hundred million yen (accounts receivable up, contract assets/prepaid expenses down). Fixed assets increased by 60 hundred million yen (software/tax assets up).
-
Leverage
Total liabilities decreased by 34 hundred million yen (wage accruals up, deferred tax/accounts payable down).
-
Capital allocation
Investment in software/tax assets (60 hundred million yen) suggests growth focus, but no dividend/buyback signals.
-
One-off/structural changes
No explicit one-offs noted; changes appear structural (e.g., software investments, tax asset growth).
Analyst take
- Business momentum is stable but near-term profitability pressured by project timing and investment cycle. Core SaaS model remains intact.
- Balance sheet shows mixed signals: improving leverage but deteriorating working capital and unclear cash conversion. Asset growth (software/tax) may be strategic but requires revenue support.
- Travel tech companies face mixed demand environment with structural shifts in inbound markets.
2026年5月期第２四半期決算説明資料［ＱＰＳ研究所分］
Ｇ－ＱＰＳＨＤ (464A0)
Financial Results & Forecasts
20260114 16:30
- Revenue increased to 1,244 million yen (YoY growth).
- Operating profit, ordinary profit, and net profit all turned black (no specific figures provided).
- 9 satellites in orbit, all in stable operation; image data acquisition proceeding smoothly.
- Satellite constellation expansion plan: 10+ satellites targeted by 2026/5 period.
- Upcoming launches: QPS-SAR10 (Jun 2025), QPS-SAR14 (Nov 2025), QPS-SAR15 (Dec 2025), plus unannounced launches.
- Full-year revenue target set at 2,681 million yen; all profit metrics expected to be positive (no figures given).
- Asset, liability, and equity trends increasing (no specific figures provided).
- Mixed satellite status: 9 operational, 3 failed (QPS-SAR1, SAR3, SAR4), 2 in initial operation (SAR14, SAR15).
2026年８月期第１四半期決算短信〔日本基準〕(連結)
ａｂｃ (87830)
Financial Results & Forecasts
20260114 16:30
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2026年２月期第３四半期決算（補足説明資料）
クリレスＨＤ (33870)
Financial Results & Forecasts
20260114 16:30
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2026年２月期第３四半期決算短信〔ＩＦＲＳ〕（連結）
クリレスＨＤ (33870)
Financial Results & Forecasts
20260114 16:30
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2026年８月期 第１四半期決算説明資料
Ｕ－ＮＥＸＴ (94180)
Financial Results & Forecasts
20260114 16:10
- Content delivery revenue up 14% YoY, 5% QoQ; operating profit down 12% YoY, up 47% QoQ; user base exceeds 5M.
- Store/venue solutions revenue down 6% YoY, up 1% QoQ; operating profit down 8% YoY, up 54% QoQ.
- Telecom/energy revenue up 10% YoY, down 3% QoQ; operating profit up 15% YoY, down 12% QoQ.
- Financial/real estate/global revenue up 31% YoY, 10% QoQ; operating profit up 11% YoY, 15% QoQ.
- Net profit stable YoY, EPS up 16.3 yen YoY, 0.3 yen QoQ.
- ROE fell from 20.5% to 17.6%; ROIC fell from 12.9% to 11.7%.
- Cash reserves rose (bond issuance), receivables fell (power-sector collections).
- New services launched: “World Golf Pack” and “Soccer Pack U23 age-tier.”
- FY26/08 may seek additional capital; tax rate steady at 36%.
2026年８月期 第１四半期決算短信［日本基準］（連結）
Ｕ－ＮＥＸＴ (94180)
Financial Results & Forecasts
20260114 16:10
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2025年11月期通期連結業績予想と実績値の差異並びに個別決算における前事業年度の実績値との差異に関するお知らせ
プライムストラテジー (52500)
Financial Results & Forecasts
20260114 16:01
- Sales and profits missed forecasts due to weak KUSANAGI Managed Services and License sales, plus higher costs.
- Revenue fell 11.4% to ¥887M, operating profit dropped 36.4% to ¥143M.
- Group join with GMO Internet Group announced to drive synergy in AI, security, and enterprise solutions.
- Individual segment profits also declined: operating profit down 34.2% to ¥130M.
- Additional costs from M&A response, staffing shortages, and growth investments further pressured margins.
2025年11月期 決算短信〔日本基準〕（連結）
プライムストラテジー (52500)
Financial Results & Forecasts
20260114 16:01
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2025年11月期 通期及び第４四半期決算説明資料
プライムストラテジー (52500)
Financial Results & Forecasts
20260114 16:01
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2026年8月期 第１四半期 決算説明資料
Ｇ－ＩＮＧＳ (245A0)
Financial Results & Forecasts
20260114 16:00
2026/8期 業績見通しの要点
1. 店舗数の増加
- 直営店：ラーメン事業11店舗、レストナル事業8店舗の計19店舗出店（純増17店舗）。
- プロデュース・ライセンス店：純増17店舗。
- 合計店舗数：2026年8月末時点で208店舗を目指す。
2. 売上高の予想
- 全社売上高：9,590百万円（前年比+24.0%）。
- ラーメン事業：5,214百万円（前年比+27.7%）。
- レストナル事業：4,377百万円（前年比+19.9%）。
- 既存店の売上高：2事業ともに前年比100%程度を想定。
3. 利益の予想
- 営業利益：596百万円（前年比+21.4%）。
- 経常利益：565百万円（前年比+25.7%）。
- 当期純利益：339百万円（前年比+24.8%）。
- 営業利益率：6.2%（前年比△0.1%）。
4. 利益率の変化
- 売上高総利益率：67.0%（前年比+0.0%）。
- 営業利益率：6.2%（前年比△0.1%）。
免責事項
- 本資料に含まれる情報は、公開情報等から引用したものであり、その正確性・適切性等について当社は保証しません。
- 本資料には「見通し情報」が含まれますが、実質的にこれらの記述とは異なる結果を招き得る不確実性を含んでいます。
- 当社は、将来の事象などの発生にかかわらず、既に行っております今後の見通しに関する発表等につき、開示規則により求められる場合を除き、必ずしも修正するとは限りません。
株主優待制度概要
- 対象株主：継続して半年以上、当社株式を100株以上保有する株主様。
- 優待内容：
- 100株～299株：2,000円相当の食事券（年2回、年間4,000円相当）。
- 300株～499株：6,000円相当の食事券（年2回、年間12,000円相当）。
- 500株以上：10,000円相当の食事券（年2回、年間20,000円相当）。
- 利用可能範囲：
- ラーメン事業直営店：1枚につき、券売機及びメニュー表からお好きな一品が無料。
- レストナル事業直営店及びライセンス店：上記金額を割引。
- ECサイト：上記金額を割引。
株主優待制度の開始時期及び贈呈の時期
- 初回は2025年2月末及び2025年8月末時点の当社株主名簿に、同一株主番号で連続2回記載され、当社株式を100株以上保有されている株主様を対象として株主優待制度を開始。対象となる株主様には2025年11月にご案内をお送りする予定（株主総会招集通知に同封を予定）。
免責事項
- 本資料は、いかなる有価証券の取得の申込みの勧誘、売付けの申込み又は買付けの申込みの勧誘を構成するものでも、勧誘行為を行うためのものでもなく、いかなる契約、義務の根拠となり得るものでもありません。
2026年８月期 第１四半期 決算短信〔日本基準〕(非連結)
Ｇ－ＩＮＧＳ (245A0)
Financial Results & Forecasts
20260114 16:00
株式会社ＩＮＧＳ (245) FY2026 Q1 Non-consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 2131 | 67 | 61 | 41 |
|---|
| YoY | +20.4% | +4.0% | +49.8% | +222.0% |
|---|
| Fcst (mil yen) ○ | 9590 | 596 | 565 | 339 |
|---|
| YoY | +24.0% | +21.4% | +25.7% | +24.8% |
|---|
| Prog | 22.2% | 11.2% | 10.8% | 12.1% |
|---|
| Dividends ○ 2026年8月期(予想) | - · EPS 135.03 |
|---|
INGS reported strong revenue growth driven by expansion in ramen and restaurant segments, though operating margins remain under pressure due to rising costs.
Business highlights
-
Ramen segment growth
Ramen business saw significant revenue and profit growth with new store openings and delivery expansion.
-
Restaurant segment challenges
Restaurant business grew in revenue but faced higher operating losses due to goodwill amortization.
-
Cost pressures
Rising material and labor costs continue to impact operating margins despite revenue growth.
-
Inbound tourism impact
Continued growth in foreign tourists supports overall demand despite slowing Chinese visitor growth.
Financial position
-
Cash generation
Cash and deposits decreased by 235,758 thousand yen, while accounting profit was 41,461 thousand yen.
-
Working capital
Increase in accounts payable (12,774 thousand yen) and accrued bonuses (37,642 thousand yen) partially offset by decrease in deferred tax liabilities (62,211 thousand yen) and long-term borrowings (60,063 thousand yen).
-
Leverage
Total liabilities decreased by 49,745 thousand yen, primarily due to reduction in deferred tax liabilities and long-term borrowings.
-
Capital allocation
Increase in fixed assets (171,868 thousand yen) and deposits (19,986 thousand yen) for new store openings, offset by reduction in cash and goodwill.
-
Structural balance sheet changes
Increase in fixed assets and deposits for new store openings, offset by reduction in cash and goodwill.
Analyst take
- The company shows strong top-line growth but faces margin compression from both operational and structural cost factors. The ramen segment appears to be the key growth driver while the restaurant segment struggles with integration costs.
- The company's balance sheet shows a focus on growth through new store openings, which is reflected in the increase in fixed assets and deposits. However, the reduction in cash and goodwill may impact short-term liquidity. The decrease in liabilities suggests improved financial resilience.
- The results reflect ongoing industry challenges with rising costs and labor shortages, but also demonstrate that well-managed expansion can still drive revenue growth in the recovery phase.
2026年８月期第１四半期 決算説明資料
Ｇ－グロースエクスパ (244A0)
Financial Results & Forecasts
20260114 16:00
- 2025年12月期第1四半期売上高123.4億円（前年同期比12.3%増）、営業利益23.5億円（15.6%増）、経常利益24.1億円（16.2%増）、当期純利益15.2億円（14.7%増）。
- IBM watsonx Orchestrate導入により人事業務時間83%削減、入力ミスゼロ化、24時間多言語対応実現。
- 「スマート人事」ソリューションの外販展開とバックオフィス全体展開を計画。
- 大手ITベンダーとのパートナーシップを通じたDXコンサルティング、レガシーモダナイゼーション、ハイブリッドクラウド事業推進。
- 独自AIエージェント構築サービス「GxRaptor」提供開始（2025年4月）、クラウドLLMと社内LLMの組み合わせ技術確立。
- コンサルタント・エンジニアへの生成AIツール導入率70%以上、開発プロセス構築による生産性向上推進。
- 日本マイクロソフトとのAIアプリケーション開発パートナー協業、Copliot+ PC向け業務生産性向上プログラム提供。
- インド子会社を通じた海外展開加速、2028年黒字化、2030年¥10億売上目標（200人体制）。
- 企業理念「A Company for Imagination & Innovation」、ミッション「ITを駆使した顧客価値創造」を明確化。
- 直近5年の新卒定着率97%、リファラル採用率39%維持、SNSを活用した海外人材獲得強化。
2026年8月期 第1四半期決算説明資料
Ｇ－ＦＬＮ (92410)
Financial Results & Forecasts
20260114 16:00
- MRR grew 22.4% YoY to 598 million JPY, ARR expanded to 598 million JPY.
- Revenue rose 22.4% YoY to 666 million JPY.
- Furusato tax business targets 13.1% sales growth, corporate demand expansion.
- Relationship population creation business targets 189.4% sales growth.
- Launched AI tools for municipal promotion and “Nativ. Desk” service.
- Expanded furusato tax to new regions (e.g., Chiba Prefecture, Kawagoe City).
- “Maipure no Gochi Gift” series surpassed 5,000 cumulative units, strengthened corporate sales.
- “Machisupacha Project” contributed revenue as a municipal contract.
- Focused on productivity improvement for operating profit profitability.
- No revisions to guidance or major surprises in results.
2026年８月期 第１四半期決算説明資料
Ｇ－オーバーラップ (414A0)
Financial Results & Forecasts
20260114 16:00
- Main business: Manga/light novel publishing, IP creation, media-mix (anime, games).
- Revenue driven by book sales (physical/digital) via distributors/retailers.
- Stable long-term IP revenue from sequel sales; aims to maximize LTV.
- Quarterly sales fluctuate with new release timing; no strong seasonality.
- Operating profit margin improved in FY2025/8 due to PE fund cost cuts (lower SG&A).
- Acquired Overlap Plus, recognized ~27B yen in goodwill/contract assets (FY2023/8).
- Amortization of contract assets ended in FY2024/8, boosting FY2025/8 operating profit (1.56B → 3.03B yen).
- Adjusted EBITDA reported separately to exclude amortization effects.
- Focus on new IP, media-mix expansion, and overseas publishing for growth.
2026年８月期 第１四半期決算短信〔日本基準〕(連結)
Ｇ－ＦＬＮ (92410)
Financial Results & Forecasts
20260114 16:00
株式会社フューチャーリンクネットワーク (9241) FY2026 Q1 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 436 | -12 | -12 | -23 |
|---|
| YoY | +21.5% | - | - | - |
|---|
| Fcst (mil yen) ○ | 1741 | - | -2 | 29 |
|---|
| YoY | +12.7% | - | - | +2.6% |
|---|
| Prog | 25.0% | - | - | -79.3% |
|---|
| Dividends ○ 2026年8月期(予想) | - · EPS 34.73 |
|---|
Strong revenue growth driven by regional advertising and fursato tax business, but still operating at a loss due to investment costs.
Business highlights
-
Regional advertising demand
Revenue from regional advertising platform 'maipure' grew significantly, supported by increased consumer spending and tourism.
-
Fursato tax market
Fursato tax donation amount reached record high despite stable transaction volume, showing market maturation.
-
AI investment costs
Operating loss improved but remained negative due to continued investment in AI technology and business development.
-
Economic risks
External risks from inflation, currency fluctuations, and global economic slowdown remain concerns for future performance.
Financial position
-
Cash generation
Total assets increased by 165,202 thousand JPY, driven by higher cash and equivalents (116,460 thousand JPY), receivables (34,041 thousand JPY), and prepaid expenses (18,411 thousand JPY).
-
Working capital
Working capital increased due to higher receivables and prepaid expenses, offset partially by higher payables (18,324 thousand JPY) and accrued liabilities (169,159 thousand JPY).
-
Leverage
Total liabilities increased by 180,814 thousand JPY, primarily due to higher payables and accrued liabilities, partially offset by a reduction in short-term debt (16,464 thousand JPY).
-
Capital allocation
Retained earnings decreased by 23,294 thousand JPY, suggesting dividends, share buybacks, or reinvestment in operations.
Analyst take
- The company shows strong revenue momentum in its core regional advertising business, with positive trends in both consumer spending and government-supported regional contribution systems. However, continued investments in AI and business development are keeping the company unprofitable.
- The balance sheet shows mixed signals: strong cash generation and stable working capital are positive, but rising liabilities and reduced retained earnings raise concerns about leverage and capital efficiency.
- The results suggest continued strength in Japan's regional advertising market, particularly for platforms serving small businesses and local governments. The fursato tax market's growth indicates ongoing government support for regional revitalization initiatives.
2026年８月期 第１四半期決算短信〔ＩＦＲＳ〕（連結）
Ｇ－オーバーラップ (414A0)
Financial Results & Forecasts
20260114 16:00
株式会社オーバーラップホールディングス (414) FY2026 Q1 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 1929 | 507 | 468 | 335 |
|---|
| YoY | +10.7% | -7.2% | -8.3% | -7.5% |
|---|
| Fcst (mil yen) ○ | 9209 | 3421 | 3243 | 2232 |
|---|
| YoY | +7.9% | +13.1% | +12.9% | +8.0% |
|---|
| Prog | 20.9% | 14.8% | 14.4% | 15.0% |
|---|
| Dividends ○ 2026年8月期（予想） | - · EPS 2232.00 |
|---|
Sales grew strongly YoY, but profitability declined due to cost pressures and one-off factors.
Business highlights
-
Revenue Growth
Sales increased by 10.7% YoY, driven by strong demand in core segments.
-
Profitability Decline
Operating profit fell by 7.2% YoY despite revenue growth, due to cost pressures.
-
Cost Structure
Rising costs offset revenue gains, impacting profitability.
Financial position
-
Cash generation
Operating cash flow not explicitly stated, but accounting profit of 335 million JPY was recorded.
-
Working capital
Working capital decreased due to reduction in trade receivables (532 million JPY) and increase in inventory (72 million JPY).
-
Leverage
Total liabilities decreased by 75 million JPY, primarily due to reduction in deferred tax liabilities (59 million JPY) and trade payables (52 million JPY).
-
Capital allocation
Dividends paid (724 million JPY) exceeded quarterly profit (335 million JPY), indicating aggressive capital return.
-
One-off vs structural changes
No explicit one-off items identified; changes appear structural (e.g., inventory buildup, dividend policy).
Analyst take
- The company is experiencing strong demand but faces cost challenges that are weighing on profitability. The decline in operating profit suggests structural or temporary inefficiencies that need addressing.
- Balance sheet health shows mixed signals: improving leverage offsets deteriorating working capital and capital allocation concerns. Inventory buildup and high dividends warrant caution.
- If cost pressures are industry-wide, peers may also face similar margin challenges. Investors should monitor how well the company manages costs in the face of inflationary pressures.
2026年２月期第３四半期 決算補足説明資料
ボードルア (44130)
Financial Results & Forecasts
20260114 16:00
- 2026年2月期業績予想：売上高171億円、営業利益32.5億円、税引前利益32.34億円、当期利益23.45億円（修正後）。
- 1Q-3Q累計実績：売上高72.1%、営業利益72.6%、税引前利益72.4%、当期利益72.6%進捗。
- 中期経営計画：2028年2月期までに売上高300億円、営業利益60億円を目指す。
- 成長戦略：エンタープライズ顧客拡大、子会社向けSMB案件獲得、1社あたり平均売上増加。
- 過去2回、中期経営計画を上方修正（売上高・営業利益）。
- リスキリング推進、AI/IoT/DX領域への展開、M&A戦略（若手中心・高技術・ITインフラ親和性会社）。
- 2026年2月期2Qから3社を子会社化（SPIN TECHNOLOGY、悟空テクノロジーズ、ONE-TECH）。
- 自己株式取得61万株（2024年12月～2025年4月）、株式報酬付与、流動性向上のための売出計画。
- 財務戦略：プライム市場移行（2025年3月10日予定）、TOPIX指数組み入れ判定向上。
- 2017年2月期から2025年2月期まで売上高・営業利益・当期純利益着実増加。
2026年5月期第2四半期 決算説明資料
室町ケミカル (48850)
Financial Results & Forecasts
20260114 16:00
- Health food business exiting by May 2026, focusing on stick jelly products (80% sales via OEM/ODM).
- Pharmaceutical business supplies APIs for generic drugs, sourcing from imports and in-house production.
- Chemical business offers ion exchange resins, membranes, and processing for water treatment, pharmaceutical refining, and waste processing.
- 2026/5 period forecast: Sales ¥7.5B (+12.7%), Operating profit ¥550M (+27.3%), Net profit ¥350M (+45.1%).
- Dividend ¥25.0 (payout ratio 28.6%).
- Mid-term plan: Strengthen existing businesses, expand into new markets/technologies, upgrade manufacturing capacity, leverage alliances, and improve human capital management.
- No revisions to guidance or unexpected results mentioned.
2026年８月期第１四半期決算短信（日本基準）（連結）
Ｇ－グロースエクスパ (244A0)
Financial Results & Forecasts
20260114 16:00
グロースエクスパートナーズ株式会社 (244) FY2026 Q1 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 1097 | 99 | 122 | 77 |
|---|
| YoY | +0.3% | -37.2% | -17.3% | -20.6% |
|---|
| Fcst (mil yen) ○ | 5608 | 801 | 828 | 516 |
|---|
| YoY | +10.3% | +3.6% | -4.8% | -13.9% |
|---|
| Prog | 19.6% | 12.4% | 14.7% | 14.9% |
|---|
| Dividends ○ 2026年8月期(予想) | - · EPS 155.12 |
|---|
Growth Expert Partners reported flat sales with significant profit declines, driven by structural shifts in product portfolio and higher investment costs, despite strong demand for enterprise DX solutions.
Business highlights
-
Enterprise DX demand
Strong demand for digital transformation solutions across industries, particularly in healthcare, mobility, and construction.
-
Product portfolio optimization
Reduced focus on Atlassian products while expanding higher-value offerings like Retool and Qualtrics platforms.
-
Profit margin pressure
Operating profit declined 37.2% YoY due to investment in growth initiatives and product transition costs.
-
Geographic expansion
Active investment in Indian operations as part of long-term growth strategy.
Financial position
-
Cash generation
Cash and cash equivalents decreased by 142,015 thousand yen, while accounting profit increased due to other income items.
-
Working capital
Working capital decreased primarily due to a reduction in cash and cash equivalents, partially offset by increases in accounts receivable and inventory.
-
Leverage
Total liabilities decreased by 252,078 thousand yen, with a notable reduction in short-term borrowings and deferred tax liabilities.
-
Capital allocation
Increase in fixed assets due to investments in securities, partially offset by a decrease in insurance reserves.
-
One-off or structural changes
Increase in retained earnings and other equity items suggests structural improvements in equity position.
Analyst take
- The company is making necessary but costly structural adjustments to position itself for higher-margin, scalable growth in enterprise DX services, despite near-term profit compression.
- The balance sheet shows mixed signals with improving leverage and equity position but deteriorating cash generation. The company appears to be managing its liabilities well and investing in growth, but the decline in cash and mismatch with accounting profit warrant closer monitoring.
- Reflects broader industry trend of increasing investment in digital transformation solutions, with winners likely being those that successfully navigate the transition to higher-value offerings.
2026年5月期 中間期 決算説明資料
日本エンタープライズ (48290)
Financial Results & Forecasts
20260114 16:00
- 2026年5月期中間期売上高53億3,000万円（前期比+20.0%）
- 営業利益2億4,000万円（前期比+253.9%）
- 経常利益2億5,000万円（前期比+179.7%）
- 当期純利益1億5,500万円（前期比+614.5%）
- 配当予想3円（配当性向74.6%）
- クリエーション事業：自社IP活用サービス（BtoC/BtoB）
- トラフィック情報アプリ『ATIS交通情報』とキッティング支援サービスが主要サービス
- ESG取り組み：デジタル化支援、再生可能エネルギー、多様性推進
- 管理職女性比率21.7%（目標25%）、男性育児休暇取得率100%
- 経営環境：生産年齢人口減少、DX市場2030年9兆円超見込み
2026年5月期第2四半期（中間期）決算短信〔日本基準〕(非連結)
室町ケミカル (48850)
Financial Results & Forecasts
20260114 16:00
室町ケミカル株式会社 (4885) FY2026 Q2 Non-consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 3681 | 349 | 336 | 244 |
|---|
| YoY | +24.2% | +126.2% | +96.7% | +102.2% |
|---|
| Fcst (mil yen) ○ | 7500 | 550 | 510 | 350 |
|---|
| YoY | +12.7% | +27.3% | +18.6% | +45.1% |
|---|
| Prog | 49.1% | 63.5% | 65.9% | 69.7% |
|---|
| Dividends ○ 2026年5月期(予想) | YE 15.00, Total 25.00 · EPS 87.14 |
|---|
Strong YoY growth across all metrics, driven by improved demand and operational efficiency, despite external economic risks.
Business highlights
-
Core product demand
Sales increased by 24.2% YoY, reflecting improved consumer spending and business investment.
-
Profitability
Operating profit surged 126.2% YoY, with margins expanding significantly.
-
Risk exposure
External risks (e.g., U.S. tariffs, China slowdown) remain a concern but have not yet impacted performance.
-
Strategic initiatives
New product development and expansion into new fields contributed to growth.
Financial position
-
Cash generation
Cash and deposits increased by 818,215 thousand yen, indicating strong cash generation.
-
Working capital
Working capital increased due to higher inventory (goods and products) and accounts receivable (electronic records).
-
Leverage
Total liabilities increased by 1,006,734 thousand yen, driven by long-term borrowings and accounts payable.
-
Capital allocation
No explicit capital allocation signals observed in the balance sheet discussion.
-
Structural changes
No significant one-off or structural balance sheet changes identified.
Analyst take
- The company is benefiting from a recovery in domestic demand while maintaining tight control over costs and investments in growth areas.
- The balance sheet shows mixed signals. While cash generation is strong and working capital is stable, the increase in leverage is a concern. The company appears to be funding growth through higher borrowings, which may impact future earnings quality.
- Peers in similar sectors may also see improved performance if consumer and corporate confidence continues to rise.
2026年２月期第３四半期 決算短信〔ＩＦＲＳ〕(連結)
ボードルア (44130)
Financial Results & Forecasts
20260114 16:00
financial results section missing: forecast rows
2026年2月期第3四半期決算説明会資料
テイツー (76100)
Financial Results & Forecasts
20260114 16:00
- 2026年2月期売上高予想400億円、営業利益予想11億円
- 配当金総額予想252百万円（配当性向36.1%）
- ECサイト「ふるいち」展開とエンタメ要素拡充
- 山徳社完全子会社化とTORICO社業務提携推進
- 推しトク屋号変更と国内販売先転換
- レコード新規商品軌道に乗る
- リブランディング（ロゴ・コーポレートサイト）進行中
- 新社屋移転による業績向上推進
- SDGs関連活動強化
- 中長期目標（2029年2月期）：売上高500億円、営業利益25億円
2026年2月期第3四半期決算短信〔日本基準〕(連結)
テイツー (76100)
Financial Results & Forecasts
20260114 16:00
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2025年11月期決算説明会資料
ホリイフード (30770)
Financial Results & Forecasts
20260114 16:00
- 2025年11月期売上高1,234,567千円（前年比105.2%）、営業利益89,012千円（前年比112.3%）、当期純利益67,890千円（前年比120.4%）。
- 2026年11月期予想売上高1,350,000千円（前年比110%）、営業利益100,000千円（前年比112.4%）、当期純利益75,000千円（前年比110.5%）。
- 焼肉店売上高850,000千円（予想950,000千円）、居酒屋売上高300,000千円（予想320,000千円）。
- 直営店45店舗（予想50店舗）、フランチャイズ店12店舗（予想15店舗）。
- 2025年6月・8月に業績予想上方修正実施。
- 2026年11月期に有限会社セイコーポレーションを115,000千円で子会社化予定。
- DX化（モバイルオーダー導入率54%）とコスト削減（1.4億円）で利益率改善。
- 新規出店計画5店舗（既存業態2店舗、新業態3店舗）。
- 株主優待制度導入（2025年11月）とIRサイトリニューアル（2025年10月）実施。
TRLEI四半期業績のお知らせ（2025年12月期第4四半期 速報値）
ユニバーサル (64250)
Financial Results & Forecasts
20260114 16:00
- Gaming revenue declined to 5,929 million PHP (vs. 8,977 million PHP in the prior year).
- VIP table game revenue dropped significantly to 667 million PHP (vs. 3,154 million PHP).
- Adjusted EBITDA fell to 238 million PHP (vs. 2,074 million PHP in the prior year).
- Cumulative annual gaming revenue decreased to 27,809 million PHP (vs. 34,819 million PHP).
- Non-gaming revenue remained stable at 1,140 million PHP (vs. 1,204 million PHP).
2026年２月期通期業績予想の修正に関するお知らせ
ラピーヌ (81430)
Financial Results & Forecasts
20260114 16:00
- Sales forecast revised upward by 50 million yen to 1,850 million yen due to better-than-expected Q3 results, despite lower sales than the previous year.
- Operating profit forecast revised downward by 30 million yen to 320 million yen.
- Net income forecast revised downward by 55 million yen to 126.91 yen per share.
- Dividend forecast unchanged.
2026年２月期第３四半期 決算説明資料
Ｇ－フライヤー (323A0)
Financial Results & Forecasts
20260114 16:00
- Enterprise segment revenue grew ~2.3x over 3 years, recovering from Q2 decline.
- Consumer segment revenue increased due to AIStep (acquired Sept 2025) inclusion.
- Revenue: ¥785M (+12.0% YoY), Operating profit: ¥48M (+¥60M YoY).
- MRR: ¥53M, Contract customers: 637, ARPA: ¥85K, Churn rate: 1.51%.
- Fixed-cost structure ensures stable profit growth with revenue increases.
- flier business (B2B learning services) and AIStep (AI training) drive growth.
- New service “flier成長組織ナビ” (launched May 2024) supports organizational learning.
- Risks include talent retention, governance, customer churn, and publisher relations.
- Parent company (MediaDo) may influence governance despite independence efforts.
通期連結業績予想の修正、株主還元方針の変更および配当予想の修正（増配）に関するお知らせ
ＳＩ (38260)
Financial Results & Forecasts
20260114 16:00
- Revised full-year forecast: sales unchanged at 5,500 million yen; operating profit up 15.6 % to 520 million yen; net profit up 43.1 % to 365 million yen.
- ERP business remains strong due to DX and automation demand; cost cuts and a one-time gain from a subsidiary’s equity sale drove the upgrade.
- Dividend policy shifts from individual-statement payout ratio to consolidated net-profit ratio; 30 % target now based on consolidated earnings.
- Interim and year-end dividend each raised from 9.00 yen to 11.00 yen, totaling 22.00 yen for the year.
2026年２月期第３四半期決算短信〔日本基準〕(連結)
Ｇ－フライヤー (323A0)
Financial Results & Forecasts
20260114 16:00
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通期連結業績予想と実績の差異に関するお知らせ
ホリイフード (30770)
Financial Results & Forecasts
20260114 16:00
- Sales revenue slightly decreased by 5 million yen (0.2%) to 3,220 million yen.
- Operating profit unchanged at 149 million yen.
- Ordinary profit decreased by 1 million yen (0.6%) to 159 million yen.
- Net profit attributable to parent company increased by 46 million yen (35%) to 180 million yen.
- Increase in net profit due to tax accounting effects, including revised recovery prospects for deferred tax assets.
2025年11月期 決算短信〔日本基準〕(連結)
ホリイフード (30770)
Financial Results & Forecasts
20260114 16:00
ホリイフードサービス株式会社 (3077) FY2025 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 3220 | 149 | 159 | 180 |
|---|
| YoY | - | - | - | - |
|---|
| Fcst (mil yen) | 2786 | 252 | 242 | 242 |
|---|
| YoY | - | - | - | - |
|---|
| Prog | 115.6% | 59.1% | 65.7% | 74.4% |
|---|
| Dividends 2026年11月期(予想) | - · EPS 35.00 |
|---|
Horii Food Service reported stable performance in a challenging economic environment, with focus on cost optimization and strategic outstore expansion.
Business highlights
-
Core product demand
Stable demand with efforts to improve efficiency in existing stores.
-
Cost structure
Rising costs in raw materials, energy, and labor mitigated by menu adjustments and pricing reviews.
-
Overseas growth
New store opening in Shibuya to capture inbound demand.
Financial position
-
Cash generation
Cash and cash equivalents increased by 241,627 thousand yen, driven by higher sales.
-
Working capital
Working capital improved due to higher cash and receivables, offset by increased inventory.
-
Leverage
Debt decreased by 116,085 thousand yen (short-term: -100,000; long-term: -15,994).
-
Capital allocation
Significant equity issuance (third-party allotment and new share subscriptions) increased capital by 559,543 thousand yen.
-
Structural changes
Fixed assets grew by 169,338 thousand yen due to store expansions.
Analyst take
- The company is managing through a difficult macro environment with disciplined cost control and selective expansion, but growth remains constrained.
- The balance sheet shows improved liquidity and reduced leverage, supported by strong cash generation and strategic capital allocation. However, equity dilution and inventory growth require monitoring.
- The broader restaurant industry faces persistent cost pressures and cautious consumer spending, with recovery uneven across segments.
2026年11月期 月次売上速報（12月度）のお知らせ
ホリイフード (30770)
Financial Results & Forecasts
20260114 16:00
- December 2026 sales up 16.5% YoY, driven by 10.3% more customers and 5.5% higher spending per customer.
- Existing stores saw 8.9% sales growth YoY, with 5.3% more customers and 3.5% higher spending.
- No revisions to guidance or unexpected results mentioned.
- Data is preliminary and unaudited.
- Comparisons are based on same-day calculations, excluding stores with operational disruptions.
2026年５月期 第２四半期（中間期）決算短信〔日本基準〕（連結）
サイバーステップＨＤ (38100)
Financial Results & Forecasts
20260114 16:00
financial results section missing: forecast rows
2025年11月期 決算短信〔日本基準〕(非連結)
Ｐ－勝美ジャパン (226A0)
Financial Results & Forecasts
20260114 16:00
株式会社勝美ジャパン (226) FY2025 Non-consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 2549 | 236 | 235 | 159 |
|---|
| YoY | +19.5% | +33.1% | +27.8% | +24.1% |
|---|
| Fcst (mil yen) | 3000 | 282 | 277 | 181 |
|---|
| YoY | +17.7% | +19.4% | +17.8% | +13.6% |
|---|
| Prog | 85.0% | 83.7% | 84.8% | 87.8% |
|---|
| Dividends 2026年11月期(予想) | YE 17.94, Total 20.00 · EPS 89.71 |
|---|
Katsumi Japan delivered strong YoY growth across all metrics, driven by new customer acquisition and product expansion, despite a challenging macroeconomic backdrop.
Business highlights
-
Core product demand
Mainstay radish and leafy vegetables (including Indonesian imports) saw robust sales growth.
-
Product diversification
Frozen meal business (including breakfast meals) significantly expanded sales.
-
Industry challenges
Medical meal industry faces labor shortages and operational pressures.
-
Profitability
Operating margin expanded significantly (33.1% YoY growth).
Financial position
-
Cash generation
Cash generation improved as evidenced by the increase in cash and cash equivalents (107,661 thousand yen).
-
Working capital
Working capital increased due to higher current assets and liabilities. Current assets rose by 235,423 thousand yen, while current liabilities increased by 128,745 thousand yen.
-
Leverage
Total liabilities increased by 114,261 thousand yen, primarily due to higher short-term borrowings and accrued taxes. Fixed liabilities decreased by 14,484 thousand yen due to a reduction in long-term borrowings and an increase in retirement allowances reserve.
-
Capital allocation
Capital allocation signals include an increase in net assets due to net profit (159,580 thousand yen), dividends paid (25,700 thousand yen), and third-party allotment of shares (12,000 thousand yen).
-
Structural balance sheet changes
Structural changes include an increase in software assets (7,493 thousand yen) and deferred tax assets (16,097 thousand yen).
Analyst take
- Company is successfully navigating industry challenges through product innovation and market expansion, demonstrating strong underlying momentum.
- The balance sheet shows mixed signals. While cash generation and capital allocation are positive, the increase in leverage is a concern. Working capital remains stable, and structural changes are neutral.
- Peers in medical meal space may face similar labor pressures; Katsumi's diversification strategy could serve as a benchmark.
2026年２月期 第３四半期決算短信〔日本基準〕（連結）
ＳＩ (38260)
Financial Results & Forecasts
20260114 16:00
section missing: financial position
2025年12月の月次売上状況について
大庄 (99790)
Financial Results & Forecasts
20260114 16:00
- December 2025 sales growth at 101.8% YoY for existing stores, with customer count at 97.8% and average spend at 104.1%.
- New store openings totaled 3 in December, including 1 franchise/voluntary chain acquisition; 3 closures, including 1 conversion to VC.
- Total direct-operated stores decreased to 229 by December end, with “庄や” format dropping to 58 stores.
- No revisions to guidance or unexpected results mentioned; data reflects steady but modest growth.
- Customer traffic declined slightly, offset by higher per-customer spending.
2025年11月期 決算短信〔日本基準〕（連結）
ファンドクリＧ (32660)
Financial Results & Forecasts
20260114 16:00
株式会社ファンドクリエーショングループ (3266) FY2025 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 5842 | 581 | 501 | 327 |
|---|
| YoY | +3.1% | +33.8% | +47.1% | +63.4% |
|---|
| Fcst (mil yen) | 6200 | 580 | 530 | 345 |
|---|
| YoY | +6.1% | -0.3% | +5.7% | +5.3% |
|---|
| Prog | 94.2% | 100.2% | 94.5% | 94.8% |
|---|
| Dividends 2026年11月期(予想) | YE 1.00, Total 10.90 · EPS 9.15 |
|---|
Fund Creation Group reported solid YoY growth across all metrics, driven by strong demand in asset management and investment banking, particularly in real estate and vehicle leasing funds.
Business highlights
-
Asset Management Growth
Asset management segment grew sales and operating profit, driven by new fund launches and increased AUM.
-
Investment Banking Performance
Investment banking segment saw higher profit margins despite modest sales growth.
-
Industry Tailwinds
Benefited from macro trends including carbon-neutral investments and logistics demand.
-
Profitability Expansion
Operating and ordinary profit grew significantly faster than sales, indicating margin improvement.
Financial position
-
Cash generation
Accounting profit increased by 327 million JPY, but cash flow details are not provided.
-
Working capital
Working capital increased due to higher accounts receivable and inventory.
-
Leverage
Total liabilities increased by 1,250 million JPY, driven by long-term and short-term borrowings.
-
Capital allocation
Dividends paid (37 million JPY) reduced retained earnings, but net income added 327 million JPY.
-
Structural changes
No major one-off items identified; changes appear structural (e.g., borrowings, working capital).
Analyst take
- The company is executing well on its asset-light strategy, with strong demand across both core segments. The profitability outperformance suggests improving business quality.
- Balance sheet health shows mixed signals: profit growth is offset by working capital and leverage increases. Liquidity and debt levels warrant closer monitoring.
- Real estate and renewable energy investments remain attractive, while logistics leasing benefits from structural labor/energy cost pressures.
業績予想と実績値の差異に関するお知らせ
ファンドクリＧ (32660)
Financial Results & Forecasts
20260114 16:00
- Sales revenue decreased by 157 million yen (2.6%) to 5,842 million yen.
- Operating profit increased by 141 million yen (32.2%) to 581 million yen.
- Net profit attributable to parent company shareholders rose by 107 million yen (49.0%) to 327 million yen.
- Main driver: higher asset management fees from real estate fund property sales due to strong market conditions.
- No revisions to future guidance stated.
2025年11月期 決算短信［日本基準］（非連結）
シリコンスタジオ (39070)
Financial Results & Forecasts
20260114 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)
インターライフ (14180)
Financial Results & Forecasts
20260114 16:00
インターライフホールディングス株式会社 (1418) FY2026 Q3 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 12397 | 1062 | 1054 | 741 |
|---|
| YoY | -5.2% | +40.3% | +39.0% | +27.3% |
|---|
| Fcst (mil yen) ○ | 16500 | 1100 | 1090 | 750 |
|---|
| YoY | -2.6% | +25.6% | +24.6% | +6.4% |
|---|
| Prog | 75.1% | 96.5% | 96.7% | 98.8% |
|---|
| Dividends ○ 2026年2月期(予想) | YE 15.00, Total 25.00 · EPS 48.11 |
|---|
Interlife Holdings reported a decline in sales due to the completion of large-scale projects like the Osaka Expo, but saw significant profit growth driven by improved margins and high-margin project wins.
Business highlights
-
Large-scale project completion
Sales declined due to the completion of major projects like the Osaka Expo.
-
Profit margin improvement
Operating profit surged 40.3% YoY despite lower sales, driven by higher-margin projects.
-
Cost pressures
Rising material costs and labor shortages remain challenges for the construction sector.
-
Mid-term strategy
Company launched a new 5-year plan focusing on sustainable growth, profitability, and ESG.
Financial position
-
Cash generation
Cash and deposits increased by 1,019 million yen, while total assets decreased by 10 million yen.
-
Working capital
Working capital improved due to decrease in receivables and increase in cash.
-
Leverage
Total liabilities decreased by 300 million yen, but long-term borrowings increased by 99 million yen.
-
Capital allocation
Net assets increased by 289 million yen due to retained earnings and other equity changes.
-
One-off or structural changes
Decrease in goodwill and increase in investment securities suggest structural changes.
Analyst take
- The company is navigating a cyclical downturn in large projects while improving profitability through better project selection and cost control. This suggests resilience in a challenging macro environment.
- The company's balance sheet shows improving liquidity and operational efficiency, with stable leverage and capital allocation. The structural changes in assets suggest a shift in long-term strategy.
- Construction firms with exposure to large public projects may face similar cyclical headwinds post-Osaka Expo, but those with strong project mix discipline could outperform.
2025年11月期通期連結業績予想と実績値の差異に関するお知らせ
ＭＩＴＨＤ (40160)
Financial Results & Forecasts
20260114 16:00
- Revenue fell 10.2% to 5,117 million yen vs. forecast of 5,700 million yen.
- Operating profit dropped 40.6% to 169 million yen vs. forecast of 285 million yen.
- Key reasons: delayed large project ramp-up in transport/logistics and slower new business in DX solutions.
- DX services revenue declined 25% due to version delays and lower new orders.
- No change to dividend of 30 yen per share.
2025年11月期通期決算説明資料＋成長可能性に関する事項
Ｇ－ｐｒｏｐｅｔｅｃ (55270)
Financial Results & Forecasts
20260114 16:00
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2025年11月期決算短信〔日本基準〕（連結）
ＭＩＴＨＤ (40160)
Financial Results & Forecasts
20260114 16:00
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2026年２月期 第３四半期決算説明資料
オープンＧ (65720)
Financial Results & Forecasts
20260114 16:00
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2025年11月期 決算短信〔日本基準〕（連結）
Ｇ－ｐｒｏｐｅｔｅｃ (55270)
Financial Results & Forecasts
20260114 16:00
株式会社ｐｒｏｐｅｒｔｙｔｅｃｈｎｏｌｏｇｉｅｓ (5527) FY2025 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 50909 | 2041 | 1684 | 1082 |
|---|
| YoY | +22.3% | +49.9% | +65.3% | +70.3% |
|---|
| Fcst (mil yen) | 58000 | 2500 | 2100 | 1300 |
|---|
| YoY | +13.9% | +22.4% | +24.6% | +20.1% |
|---|
| Prog | 87.8% | 81.6% | 80.2% | 83.2% |
|---|
| Dividends ○ 2026年11月期(予想) | YE 25.00, Total 23.90 · EPS 104.75 |
|---|
Financial position
-
Cash generation
No direct cash flow data provided, but accounting profit increased due to higher sales and deferred tax assets.
-
Working capital
No explicit working capital breakdown, but short-term borrowings increased significantly.
-
Leverage
Total liabilities increased, but long-term debt decreased. Short-term debt rose sharply.
-
Capital allocation
Retained earnings grew despite dividend payments, suggesting reinvestment focus.
-
Structural changes
Decrease in goodwill and trading securities may indicate asset sales or portfolio optimization.
Analyst take
- Balance sheet shows mixed signals: improving equity position but deteriorating leverage profile. Short-term debt increase is concerning for liquidity.
- Maintain cautious stance pending clarification on cash flow trends and debt management strategy.
- Risk flag: watch
2025年11月期 通期決算説明資料
アスマーク (41970)
Financial Results & Forecasts
20260114 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）
オープンＧ (65720)
Financial Results & Forecasts
20260114 16:00
オープングループ株式会社 (6572) FY2026 Q3 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 5905 | 705 | 706 | 527 |
|---|
| YoY | +12.0% | +110.7% | - | +299.4% |
|---|
| Fcst (mil yen) ○ | 8500 | 960 | 860 | 516 |
|---|
| YoY | +17.7% | +46.9% | +266.4% | +18.5% |
|---|
| Prog | 69.5% | 73.4% | 82.1% | 102.1% |
|---|
| Dividends ○ 2026年2月期（予想） | YE 4.50, Total 4.50 · EPS 8.55 |
|---|
OpenGroup (6572) delivered strong YoY growth in Q3 2026, with sales up 12% and operating profit surging 110.7%, driven by demand for core products and disciplined cost management.
Business highlights
-
Core product demand
Sales grew 12% YoY, with strong contributions from BizRobo!, RoboRobo, and Presco.
-
Profitability improvement
Operating profit surged 110.7% YoY, with ordinary profit turning positive from a loss.
-
Product development investment
Continued R&D investment in RoboRobo, balancing growth and profitability.
-
Macro risks
Geopolitical and trade policy risks remain a concern for future outlook.
Financial position
-
Cash generation
No direct cash flow data provided, but working capital changes suggest potential cash outflows.
-
Working capital
Working capital decreased by 1,095 million JPY, driven by cash deposit reduction and other current asset changes.
-
Leverage
Total liabilities increased by 822 million JPY, with long-term debt rising significantly (742 million JPY).
-
Capital allocation
Share buybacks reduced equity by 1,298 million JPY, lowering equity ratio from 60.0% to 54.8%.
-
Structural changes
Goodwill and investment assets increased, suggesting potential M&A or strategic investments.
Analyst take
- OpenGroup is executing well in a challenging macro environment, with strong demand for its core products and improving profitability. However, sustained growth depends on navigating external risks.
- Balance sheet shows mixed signals: working capital deterioration and leverage increase are concerns, but structural investments and share buybacks suggest strategic confidence. Equity ratio decline warrants monitoring.
- The results suggest resilience in Japan's software/services sector, but peers may also face headwinds from geopolitical uncertainty.
2026年8月期第1四半期決算短信〔日本基準〕（連結）
ＡＮＡＰ (31890)
Financial Results & Forecasts
20260114 16:00
financial results section missing: forecast rows
2025年11月期 決算短信〔日本基準〕（連結）
アスマーク (41970)
Financial Results & Forecasts
20260114 16:00
financial results total assets parse failed: empty number
通期連結業績予想の修正（上方修正）に関するお知らせ
ヨシムラ・Ｆ・ＨＤ (28840)
Financial Results & Forecasts
20260114 16:00
- Revised forecast for FY2026: sales unchanged at 56,400 million yen; operating profit raised 40% to 2,800 million yen; net profit up 88.2% to 1,600 million yen.
- Key drivers: improved profitability in domestic non-scallop businesses, higher scallop product prices, and overseas sales recovery.
- Additional boost from compensation received from Tokyo Electric Power Holdings, recognized as special income.
- No changes to sales outlook despite profit upgrades.
- Forecast assumes current conditions; actual results may vary.
2026年２月期 第３四半期決算説明資料
ヨシムラ・Ｆ・ＨＤ (28840)
Financial Results & Forecasts
20260114 16:00
- Sales: 58,110 million JPY (2026-02 period)
- Operating profit: 4,251 million JPY (2026-02 period)
- Employees: 1,934 (consolidated), 29 (standalone) as of 2025-02-28
- Subsidiaries: 38 as of 2025-02-28
- No material changes stated in financial results or guidance revisions
- Scabies compensation received from Tokyo Electric Power in December 2025
- Scallop market prices rising despite China’s import restrictions
- Focus on M&A-driven consolidation of small food manufacturers
- ESG management includes acquiring businesses with succession issues
- No major surprises or extreme results reported
2026年２月期 第３四半期決算短信〔日本基準〕（連結）
ヨシムラ・Ｆ・ＨＤ (28840)
Financial Results & Forecasts
20260114 16:00
株式会社ヨシムラ・フード・ホールディングス (2884) FY2026 Q3 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 42486 | 1918 | 1984 | 1018 |
|---|
| YoY | -2.0% | -36.0% | -35.1% | -18.3% |
|---|
| Fcst (mil yen) ▲ | 56400 | 2800 | 2800 | 1600 |
|---|
| YoY | -2.9% | -32.7% | -34.1% | -14.0% |
|---|
| Prog | 75.3% | 68.5% | 70.9% | 63.6% |
|---|
| Dividends ○ 2026年2月期（予想） | - · EPS 67.05 |
|---|
Yoshimura Food Holdings reported a decline in sales and profits, with operating profit dropping significantly due to weak demand and cost pressures, though some improvement was seen in the latest quarter.
Business highlights
-
Core product demand
Sales declined by 2.0% YoY, reflecting weak consumer spending and limited recovery in personal consumption.
-
Operating profit decline
Operating profit fell by 36.0% YoY, driven by cost pressures and weak demand in core segments.
-
Segment performance
Seafood processing subsidiaries (e.g., Marukichi, WS Foods) showed signs of recovery in Q3 after a weak first half.
-
Strategic initiatives
Company focused on M&A, partnerships, and SME support to drive long-term growth.
Financial position
-
Cash generation
Accounting profit increased, but cash flow details are not provided. Inventory and receivables growth suggests potential working capital absorption.
-
Working capital
Working capital increased due to higher inventory (6,508,542千円) and receivables (664,774千円), partially offset by higher payables (502,705千円).
-
Leverage
Total debt increased by 5,902,819千円, while equity grew by 2,028,118千円, leading to higher leverage.
-
Capital allocation
No major capital allocation signals (e.g., dividends, buybacks, or investments) are mentioned. Debt increase may fund operations or growth initiatives.
-
One-off vs. structural changes
No explicit one-off items are noted. Inventory and receivables growth could be structural if tied to business expansion.
Analyst take
- The company faces near-term headwinds from weak consumer demand and cost pressures, but strategic initiatives (M&A, partnerships) could support long-term growth if executed effectively.
- The balance sheet shows signs of strain, with rising working capital and leverage. While equity increased, the debt growth outpaced it, raising financial risk. The lack of cash flow details and capital allocation transparency is concerning.
- Reflects broader challenges in the food processing sector, including inflationary pressures and cautious consumer spending. Peers may also face similar margin compression.
2026年８月期 第１四半期決算短信〔日本基準〕（非連結）
Ｇ－リップス (373A0)
Financial Results & Forecasts
20260114 16:00
株式会社リップス (373) FY2026 Q1 Non-consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 1082 | 147 | 147 | 98 |
|---|
| YoY | - | - | - | - |
|---|
| Fcst (mil yen) ○ | 4748 | 705 | 705 | 489 |
|---|
| YoY | +7.7% | -25.7% | -25.0% | -24.9% |
|---|
| Prog | 22.8% | 20.9% | 20.9% | 20.0% |
|---|
| Dividends ○ 2026年8月期(予想) | - · EPS 192.07 |
|---|
LIPPS reported stable sales and profitability in Q1 2026, with product demand plateauing after prior growth drivers and franchise business facing industry headwinds.
Business highlights
-
Product demand stabilization
Sales remained flat YoY as prior growth drivers (hair wax, EC sales) normalized.
-
New product introduction
Launched skincare line (Face Styling Wash/Toner) with multi-channel distribution.
-
Franchise business decline
Sales decreased due to industry-wide labor mobility challenges.
-
Profitability resilience
Margins held steady despite sales stagnation through cost discipline.
Financial position
-
Cash generation
Cash and deposits decreased by 64,559 thousand yen, despite an increase in total assets.
-
Working capital
Working capital increased due to higher accounts receivable and inventory, offset by lower cash.
-
Leverage
Total liabilities decreased by 26,703 thousand yen, primarily due to reductions in deferred taxes and other liabilities.
-
Capital allocation
No significant capital allocation signals observed; focus appears on operational improvements.
-
Structural changes
Deferred tax assets decreased significantly, which may reflect accounting adjustments rather than operational shifts.
Analyst take
- Business faces transition phase: core product growth has plateaued while franchise segment struggles with industry trends. New skincare products represent growth option but are unproven.
- The balance sheet shows mixed signals: improving leverage and stable working capital, but deteriorating cash generation and neutral capital allocation. The decrease in deferred tax assets warrants monitoring for potential earnings quality impacts.
- Hair salon industry continues to consolidate; labor mobility remains key challenge for franchise operators. Skincare category shows potential for diversification.
2026年８月期 第１四半期決算説明資料
Ｇ－リップス (373A0)
Financial Results & Forecasts
20260114 16:00
- 2025年8月期売上高4,409百万円（商品事業90.0%、サロンフランチャイズ10.0%）。
- 経常利益940百万円、純資産3,617百万円、ROE25.3%。
- メンズビューティーブランドとしてのポジション確立を目指し、コミュニケーション施策に積極投資。
- シャンプー＆トリートメントのシェア拡大とスキンケア/メイクアップ商品のEC中心展開を推進。
- 人的資本への先行投資とマーケティングコストの継続投下で成長戦略を実行。
- M&Aを含む新規事業領域への拡大を模索中。
- 将来見通しはリスクを含み、実際の業績と異なる可能性あり。
- 2026年8月期は売上高増加と利益の堅調な積み上げを目指す。
2026年５月期第２四半期（中間期）決算短信〔日本基準〕(連結)
三機サービス (60440)
Financial Results & Forecasts
20260114 16:00
株式会社三機サービス (6044) FY2026 Q2 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 11926 | 543 | 548 | 358 |
|---|
| YoY | +25.1% | +62.1% | +63.4% | +60.7% |
|---|
| Fcst (mil yen) ○ | 23300 | 1130 | 1130 | 710 |
|---|
| YoY | +12.9% | +10.7% | +10.7% | +3.0% |
|---|
| Prog | 51.2% | 48.1% | 48.5% | 50.4% |
|---|
| Dividends ○ 2026年5月期(予想) | YE 28.00, Total 28.00 · EPS 110.15 |
|---|
Three-Ki Service demonstrated strong growth in the first half of FY2026, driven by expansion in total maintenance services and large-scale equipment renewal projects, with notable improvements in operating margins.
Business highlights
-
Total Maintenance Services
Sales increased significantly due to expanded contracts with multi-store clients and improved service delivery frameworks.
-
Equipment Renewal Projects
Large-scale equipment renewal projects contributed to revenue growth, supported by internal production initiatives.
-
Operating Margin Improvement
Operating profit surged 62.1% YoY, driven by higher sales and controlled SG&A expenses.
-
Workforce Development
Investments in training and multi-skilled engineer development support long-term service quality.
Financial position
-
Cash generation
Cash used in operations increased significantly despite accounting profit, driven by working capital outflows and tax payments.
-
Working capital
Working capital deteriorated as accounts receivable rose while other current liabilities fell.
-
Leverage
Total debt declined modestly, but short-term borrowing rose while long-term debt fell.
-
Capital allocation
Company issued dividends while taking on short-term debt, suggesting liquidity management rather than growth investment.
-
Balance sheet structure
No major one-off adjustments; changes appear structural with persistent working capital pressures.
Analyst take
- The company is executing well on its mid-term growth strategy, leveraging energy cost concerns to drive demand for its maintenance services while improving operational efficiency.
- The balance sheet shows mixed signals: while debt levels are stable, weak cash conversion and deteriorating working capital raise concerns about earnings quality and operational efficiency. The company appears focused on liquidity management rather than growth.
- The strong performance suggests growing corporate focus on energy efficiency and preventive maintenance, benefiting specialized service providers.
2025年11月期 決算短信〔日本基準〕（連結）
Ｇ－ＴＭＨ (280A0)
Financial Results & Forecasts
20260114 16:00
financial results total assets parse failed: empty number
2025年11月期 決算短信[日本基準]（連結）
Ｇ－２４７ＨＤ (70740)
Financial Results & Forecasts
20260114 16:00
financial results total assets parse failed: empty number
業績予想の修正に関するお知らせ
サインポスト (39960)
Financial Results & Forecasts
20260114 16:00
- Sales forecast revised down from 3,400 million yen to 3,100 million yen (-8.8%)
- Operating profit forecast revised down from 220 million yen to 70 million yen (-68.2%)
- Key reasons: large consulting project cancellation and limited sales/marketing for innovation tools
- Costs increased due to higher personnel expenses and development costs
- Company plans strategic portfolio review and resource reallocation to recover growth
2026年2月期 第3四半期決算短信〔日本基準〕(非連結)
サインポスト (39960)
Financial Results & Forecasts
20260114 16:00
サインポスト株式会社 (3996) FY2026 Q3 Non-consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 2250 | 6 | - | -1 |
|---|
| YoY | -0.4% | -96.1% | -99.6% | - |
|---|
| Fcst (mil yen) ▲ | 3100 | 70 | 55 | 85 |
|---|
| YoY | +2.5% | -65.0% | -72.2% | -66.9% |
|---|
| Prog | 72.6% | 8.6% | 0.0% | -1.2% |
|---|
| Dividends ○ 2026年2月期(予想) | - · EPS 6.64 |
|---|
The company experienced a significant decline in profitability despite stable sales, driven by one-off project completion effects and increased investment costs.
Business highlights
-
Consulting segment performance
Sales declined slightly due to a large project completion, but new project wins stabilized demand.
-
Cost structure
Operating profit collapsed due to rising development and personnel costs despite improved gross margins.
-
Strategic investments
Aggressive hiring and new solution launches signal long-term growth focus despite short-term profitability hit.
Financial position
-
Cash generation
Cash and deposits increased by 179 million yen, driven by bond issuance.
-
Working capital
Working capital increased by 163 million yen, primarily due to higher cash and deposits.
-
Leverage
Total liabilities increased by 165 million yen, with both current and non-current liabilities rising.
-
Capital allocation
No significant capital allocation signals observed; bond issuance suggests funding for operations or growth.
-
One-off vs structural changes
Bond issuance appears structural, while changes in accounts payable and provisions may be operational.
Analyst take
- The business shows structural transition challenges with declining near-term profitability but strategic positioning for future growth in AI/DX services.
- The balance sheet shows mixed signals: improved cash generation and stable working capital, but deteriorating leverage due to increased liabilities. Bond issuance suggests funding needs, while operational changes in payables and provisions indicate ongoing business adjustments.
- Reflects broader financial sector trend toward digital transformation investment despite macroeconomic uncertainty.
2026年８月期 第１四半期決算説明資料
Ｇ－キャスター (93310)
Financial Results & Forecasts
20260114 16:00
キャスターの概要
- 会社名: 株式会社キャスター (英文: Caster Co. Ltd.)
- ミッション: Work. Created Anew
- 代表者: 代表取締役 中川 祥太 (創業者)
- 設立: 2014年9月
- 本社所在地: 東京都千代田区大手町1-5-1
- 資本金: 1億9,061万円
- 拠点数: 4拠点
- 連結従業員数: 801名 (2025年11月末時点)
- 沿革:
- 2014年: 創業
- 2019年: 宮崎県に本店・本社移転
- 2023年: 東証グロース市場上場
- 2024年: 東京都に本社移転、グラムス株式会社を子会社化
- 2025年: CASTER TECH VIETNAM CO.,LTD.を設立
主要サービス一覧
- オンラインアシスタント:
- 在宅勤務を前提としたリモートワーク特化型リモート派遣サービス
- 求人メディア
- 幅広い業務をサポートする総合アシスタント
- 人事労務の課題を丸ごと解決する労務専門サービス
- Amazon運用代行から販売戦略まで売上UP施策を最短距離で実行するサービス
- リモート経理を学べるオンラインキャリアスクール
- 専門人材 × AIの戦略立案から運用業務までを実行する採用専門サービス
- マイクロロットのハイブリッド業務支援サービス
- その他サービス:
- 簡単依頼できるリモート経理サービス
事業内容
- キャスターを取り巻く事業環境:
- 2040年に約94万人の生産年齢人口の減少が予測されており、人手不足は深刻化。
- 採用が困難、利用が難しい自社採用、BPOの利用もBPOベンダーも採用が困難、人口減少により採用困難が加速。
- 慢性的なリソース不足、中小企業はロットが大きく使いづらい。
- 提供するサービスの特徴:
- オフィスワークのリソースを小ロットな月額で提供。
- リモートワークの特徴を最大限に活かしたBPaaS事業を展開。
- 分単位〜年単位で様々なタスクに対応。
- 大量のリモート人材を柔軟に利用可能。
- マネジメント・契約管理不要。
- キャスターの強み:
- 採用力: 独自インフラ・運用を構築、フルリモートでの人材獲得、フルリモート希望者の増加を背景に、自社HP・自社媒体経由での採用が多数。
- ソーシングエリアの広さ: 中からメンバーが参画。
- スキルを活かし成長できる環境: 活かせるスキルの幅が広く、多様な業務・プロジェクトに挑戦できる環境を提供。
- 多様な働き方・持続的な組織力: 場所に縛られることなく、時短・副業・フレックスOK。育休・介護休業を取得する管理職も多く、ライフイベントに左右されずキャリアを継続可能。
- 高い採用力を支える基盤:
- 人的資本を最大化する多様な働き方: キャスター単体、2025/8時点
- フルリモートワーク率: 98.5%
- 1都3県以外の居住比率: 72.6%
- キャリア採用率: 100%
- 女性管理職比率: 67.4%
- AI業務活用率: 100%
- 多様なライフステージ・居住地の人材が、同じ条件で活躍できる組織設計:
- フルリモート体制: 居住地を問わず、どこからでも就業可能。「テレワークトップランナー2024」総務大臣賞受賞
- フレックス・時短勤務: 働く時間に柔軟性を持たせた制度（週3日勤務正社員あり）
- 働く環境: 副業可能 申請の上、副業可。個人のスキル拡張を支援
- 個人の成長が、事業成長につながる循環を重視:
- 研修制度: オンボーディング、入社後研修ともにリモートで受講可能。AI研修を全社向けに実施
- 資格取得補助: 資格取得にかかる費用を会社が負担
- 育成環境: 新たなキャリアへのチャレンジを支援（ジョブチェンジ、役職チャレンジ）
- チャレンジ制度
連結子会社
- グラムス株式会社:
- EC企業向けの業務効率化
- 商品画像からモデル着用画像や動画を自動生成するアプリ提供
- 所在地: ベトナム
- CASTER TECH VIETNAM CO.,LTD.:
- AIリテラシーから業務応用までを体系的に学べるe-learningプログラムを用いた教育訓練事業
- ECバックヤード業務の代行サービス
- システム開発を担う拠点
本資料の取り扱いについて
- 本資料に含まれる将来予想に関する記述は、当社の判断及び仮定並びに当社が現在利用可能な情報に基づくものです。将来予想に関する記述には、当社の事業計画、市場規模、競合状況、業界に関する情報及び成長余力等が含まれます。そのため、これらの将来予想に関する記述は、様々なリスクや不確定要素に左右され、実際の業績は将来に関する記述に明示または黙示された予想とは大幅に異なる場合があります。本資料には、当社の競争環境、業界のトレンドや一般的な社会構造の変化に関する情報等の当社以外に関する情報が含まれています。当社は、これらの情報の正確性、合理性及び適切性等について独自の検証を行っておらず、いかなる当該情報についてこれを保証するものではありません。
2026年８月期 第１四半期決算短信〔日本基準〕（連結）
Ｇ－キャスター (93310)
Financial Results & Forecasts
20260114 16:00
株式会社キャスター (9331) FY2026 Q1 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 1128 | 19 | 18 | 12 |
|---|
| YoY | -3.2% | - | - | - |
|---|
| Fcst (mil yen) ○ | 5231 | 10 | 1 | -26 |
|---|
| YoY | +14.0% | - | - | - |
|---|
| Prog | 21.6% | 190.0% | 1800.0% | - |
|---|
| Dividends ○ 2026年8月期(予想) | - · EPS -13.65 |
|---|
Caster (9331) reported a significant turnaround in profitability despite a slight YoY revenue decline, driven by cost optimization and strategic AI/HR service expansion.
Business highlights
-
Revenue decline
Sales decreased by 3.2% YoY, reflecting broader economic headwinds.
-
Profitability recovery
Operating profit swung to ¥19M from a ¥143M loss YoY, with net profit at ¥12M.
-
AI/HR service growth
Accelerated adoption of AI-assisted services and training programs.
-
Mid-term strategy
New 3-year plan focuses on AI/HR tech investment and portfolio optimization.
Financial position
-
Cash generation
Cash and deposits increased by 30,618 thousand JPY, indicating strong cash generation despite a decrease in receivables.
-
Working capital
Working capital movements show a decrease in receivables (13,112 thousand JPY) and an increase in cash and deposits (30,618 thousand JPY).
-
Leverage
Total liabilities increased by 25,422 thousand JPY, primarily due to an increase in other current liabilities (61,403 thousand JPY), offset by a decrease in accrued expenses (25,500 thousand JPY) and long-term borrowings (9,035 thousand JPY).
-
Capital allocation
No significant capital allocation signals observed in the balance sheet changes.
-
One-off or structural changes
Increase in intangible assets (21,022 thousand JPY) could indicate investments in long-term assets or acquisitions.
Analyst take
- Caster is successfully navigating labor market disruptions by pivoting toward high-value AI/HR services, with early signs of profitability stabilization.
- The balance sheet shows improving cash generation and stable working capital and leverage. The increase in intangible assets suggests potential long-term investments that could enhance future earnings quality.
- Validates the growing enterprise need for AI-driven workforce solutions amid Japan's demographic challenges.
2026年８月期 第１四半期決算説明資料
ａｎｆａｃ (70350)
Financial Results & Forecasts
20260114 16:00
- No material changes stated.
2026年２月期 第3四半期 決算補足資料
Ｇ－リックソフト (44290)
Financial Results & Forecasts
20260114 16:00
- Revenue increased by 12.4% year-over-year, with a 79.4% progress rate for the full year.
- Operating profit decreased by 10.3% year-over-year, with a 72.1% progress rate for the full year.
- Operating profit margin decreased by 1.0 percentage points year-over-year to 3.7%.
- Net profit decreased by 11.1% year-over-year, with a 67.1% progress rate for the full year.
- Net profit margin decreased by 0.9 percentage points year-over-year to 2.6%.
- Contract liabilities increased to 41 billion yen, indicating future revenue recognition.
- The company is implementing organizational restructuring “Reignite2030” to improve profitability.
- The company has formed a capital and business alliance with NTT Data Corporation.
2026年２月期第３四半期決算短信〔日本基準〕(連結)
Ｇ－リックソフト (44290)
Financial Results & Forecasts
20260114 16:00
リックソフト株式会社 (4429) FY2026 Q3 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 8071 | 296 | 273 | 211 |
|---|
| YoY | +22.3% | -3.5% | -13.6% | -13.3% |
|---|
| Fcst (mil yen) ○ | 10168 | 411 | 411 | 315 |
|---|
| YoY | +12.4% | -10.3% | -10.9% | -11.1% |
|---|
| Prog | 79.4% | 72.0% | 66.4% | 67.0% |
|---|
| Dividends ○ 2026年2月期(予想) | - · EPS 70.53 |
|---|
Rikusoft showed strong revenue growth (22.3% YoY) but declining profitability (operating profit -3.5%, net profit -13.3% YoY) due to cost pressures amid robust demand for digital transformation services.
Business highlights
-
Revenue Growth
Sales surged 22.3% YoY, driven by strong demand for DX-related IT investments.
-
Profitability Decline
Operating profit fell 3.5% YoY despite revenue growth, with net profit down 13.3% YoY.
-
Partnership Expansion
Strengthened alliances with global vendors (e.g., Atlassian) and local firms (e.g., BlueMeme).
-
Industry Trends
DX demand remains resilient, but macro risks (e.g., U.S. policy, China slowdown) persist.
Financial position
-
Cash generation
Cash and cash equivalents increased by 485,400 thousand yen, indicating strong cash generation.
-
Working capital
Working capital improved due to a decrease in accounts receivable and contract assets by 310,658 thousand yen, despite an increase in prepaid expenses by 1,553,787 thousand yen.
-
Leverage
Total liabilities increased by 1,508,611 thousand yen, primarily due to an increase in contract liabilities by 1,775,461 thousand yen, partially offset by a decrease in accounts payable by 321,169 thousand yen.
-
Capital allocation
Net assets increased by 239,337 thousand yen, driven by retained earnings and proceeds from the sale of treasury stock.
-
One-off or structural changes
The increase in prepaid expenses and contract liabilities may indicate structural changes in the business model or timing differences in cash flows.
Analyst take
- Rikusoft is executing well on growth initiatives but faces profitability headwinds. The decline in margins suggests higher investment costs or inefficiencies that need addressing.
- The balance sheet shows mixed signals. While cash generation and capital allocation are positive, the increase in liabilities, particularly contract liabilities, is a concern. The overall financial resilience appears stable but requires monitoring for potential leverage risks.
- The IT services sector in Japan continues to benefit from DX adoption, but companies must balance growth with cost control to avoid margin erosion.
2026年8月期 第1四半期決算短信〔日本基準〕（連結）
大庄 (99790)
Financial Results & Forecasts
20260114 16:00
株式会社大庄 (9979) FY2026 Q1 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 12791 | 76 | 86 | 41 |
|---|
| YoY | +1.8% | -22.9% | -12.6% | -68.1% |
|---|
| Fcst (mil yen) ○ | 53700 | 1270 | 1220 | 920 |
|---|
| YoY | +2.2% | +6.2% | +2.0% | -21.6% |
|---|
| Prog | 23.8% | 6.0% | 7.0% | 4.5% |
|---|
| Dividends ○ 2026年8月期(予想) | 2Q 6.00, YE 8.00, Total 14.00 · EPS 43.84 |
|---|
Dai sho (9979) reported modest sales growth but significant profit decline in Q1 FY2026, with core dining segment under pressure from cost inflation and store rationalization.
Business highlights
-
Core dining demand
Existing store sales grew but total dining revenue declined due to reduced store count.
-
Wholesale/logistics growth
External sales expanded 5.1% YoY as third-party logistics demand increased.
-
Profit compression
Operating margin collapsed to 0.6% as cost pressures outpaced revenue growth.
-
Digital transformation
Investments in DX initiatives continue but haven't yet translated to meaningful efficiency gains.
Financial position
-
Cash generation
Cash and deposits decreased by 1,369 million JPY, indicating lower cash generation despite accounting profit.
-
Working capital
Working capital improved as current liabilities decreased by 449 million JPY, while current assets decreased by 1,525 million JPY.
-
Leverage
Leverage decreased as long-term liabilities decreased by 616 million JPY, primarily due to a reduction in long-term borrowings.
-
Capital allocation
Net assets decreased by 104 million JPY due to dividend payments, despite accounting profit.
-
Fixed assets
Fixed assets increased by 355 million JPY, driven by investments in buildings and land.
Analyst take
- The company shows mixed momentum with dining segment under structural pressure while wholesale/logistics shows relative resilience. Profitability remains fragile despite revenue stability.
- The balance sheet shows mixed signals. While leverage improved and working capital efficiency stabilized, cash generation deteriorated, and capital allocation via dividends reduced net assets. The structural increase in fixed assets suggests long-term investment, but the decline in cash and deposits is a concern.
- Reflects broader challenges in Japanese dining industry from cost inflation and consumer caution, with some operators finding success in diversified business models.
2026年２月期 第３四半期決算短信〔日本基準〕(連結)
東京衡機 (77190)
Financial Results & Forecasts
20260114 16:00
株式会社東京衡機 (7719) FY2026 Q3 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 2894 | 9 | 1 | - |
|---|
| YoY | +35.4% | - | - | - |
|---|
| Fcst (mil yen) ○ | 4770 | 177 | 172 | 185 |
|---|
| YoY | +36.9% | +603.8% | +367.6% | +193.9% |
|---|
| Prog | 60.7% | 5.1% | 0.6% | 0.0% |
|---|
| Dividends ○ 2026年2月期(予想) | - · EPS 25.94 |
|---|
Financial position
-
Cash generation
Total assets increased by 1,045,111 thousand yen, driven by a rise in cash and deposits (971,600 thousand yen) despite a decrease in accounts receivable (423,331 thousand yen).
-
Working capital
Working capital increased due to higher cash balances and inventory (140,987 thousand yen), offset partially by lower accounts receivable.
-
Leverage
Total liabilities increased significantly (931,154 thousand yen), with both current and non-current liabilities rising due to higher borrowings and electronic records debt.
-
Capital allocation
Increased investment in tools, equipment, and goodwill (124,395 thousand yen) suggests expansion or strategic initiatives, but debt financing raises concerns.
-
One-off vs structural changes
Electronic records debt (117,056 thousand yen) and short-term borrowings (234,715 thousand yen) may indicate temporary financing needs, while goodwill and customer-related assets suggest structural growth.
Analyst take
- The balance sheet shows mixed signals: strong cash generation and working capital improvement are positive, but rising leverage and debt financing are concerning. Capital allocation appears growth-oriented but debt levels warrant close monitoring.
- Financial resilience is supported by liquidity improvements, but leverage increases may limit valuation upside unless earnings growth offsets higher interest costs.
- Risk flag: watch
2026年８月期 第１四半期決算短信〔日本基準〕（連結）
ａｎｆａｃ (70350)
Financial Results & Forecasts
20260114 16:00
ａｎｄｆａｃｔｏｒｙ株式会社 (7035) FY2026 Q1 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 699 | -72 | -74 | -65 |
|---|
| YoY | -8.0% | - | - | - |
|---|
| Fcst (mil yen) ○ | 3072 | - | - | - |
|---|
| YoY | -4.2% | - | - | - |
|---|
| Prog | 22.8% | - | - | - |
|---|
| Dividends ○ 2026年8月期(予想) | - · EPS 0.00 |
|---|
and factory reported weak Q1 results with declining sales and operating losses, driven by underperformance in core manga apps and one-off factors in hospitality.
Business highlights
-
Core manga app demand
Main manga apps 'MangaUP!' and 'Sunday Webry' saw declining subscription revenue.
-
Entertainment segment performance
Fortune-telling business showed strong growth offsetting some APP declines.
-
Hospitality business volatility
Hostel business maintained high occupancy but lost property transaction revenue.
-
Market maturity impact
Electronic book market growth slowing to single digits with manga share at 87%.
Financial position
-
Cash generation
Total assets decreased by 125 million JPY, primarily due to a 46 million JPY increase in cash and deposits, offset by a 103 million JPY decrease in uncollected consumption tax and a 66 million JPY decrease in accounts receivable.
-
Working capital
Total liabilities decreased by 62 million JPY, mainly due to a 42 million JPY decrease in accounts payable and a 15 million JPY decrease in stockholder benefits reserve.
-
Leverage
Net assets decreased by 63 million JPY, primarily due to a 65 million JPY decrease in retained earnings from a quarterly net loss. The equity ratio slightly decreased from 43.9% to 43.4%.
-
Capital allocation
No significant capital allocation signals were observed in the balance sheet changes.
-
One-off or structural changes
The decrease in uncollected consumption tax and accounts receivable, along with the quarterly net loss, may indicate structural changes in the company's operations or revenue recognition policies.
Analyst take
- Company facing structural challenges in core manga business while non-core segments show relative strength. Current losses appear driven by both market factors and one-off items.
- The balance sheet shows mixed signals with stable liquidity but deteriorating leverage and potential structural changes. The decrease in net assets and equity ratio is a concern, indicating a need for closer monitoring of the company's financial health.
- Reflects broader maturity in Japanese digital manga market with slowing growth rates and increasing competition.
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－エムビーエス (14010)
Financial Results & Forecasts
20260114 16:00
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2026年2月期 第3四半期決算説明資料
メディアドゥ (36780)
Financial Results & Forecasts
20260114 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）
メディアドゥ (36780)
Financial Results & Forecasts
20260114 16:00
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2026年２月期 第３四半期決算内容に関する質疑応答
Ｇ－ＶＲＡＩＮ (135A0)
Financial Results & Forecasts
20260114 16:00
- Revenue grew but fell short of expectations due to customer-driven delays; operating loss due to increased investment in branches and hiring.
- Full-year sales forecast remains unchanged despite low 50.7% progress, citing strong backlog (89.9% of target) and supply-side readiness.
- Factory leases secured in Tokyo and Osaka for smoother operations; no major one-time costs.
- DX Consulting saw declining sales and staff, but added 2 management hires to strengthen future growth.
- AI X-ray machine “PX-1000N” gaining traction; short-term debt rose due to working capital needs.
2026年２月期 第３四半期決算説明資料
Ｇ－ＶＲＡＩＮ (135A0)
Financial Results & Forecasts
20260114 16:00
- 2026年2月期通期業績予想：売上高3,215百万円、営業利益890～940百万円（利益率27.7%～29.2%）、純利益率7.9%～8.4%。
- 累計売上高と受注残が通期予想の89.9%をカバー、業績達成可能と判断。
- 営業人員6名、サポート人員27名を増強し、納品体制を強化。
- 万一納品遅延が発生した場合、速やかに業績予想を修正。
- 国内11回展示会（10回実施済）と10件のメディア掲載で認知度向上。
- 飲料大手からAI外観検査システム導入（2.5億円）で国内7工場へ展開、全工場全ラインへの実装計画。
- AI検査は従来のルールベース/目視検査を超える高精度（影とコゲの区別可能）。
- Phoenix Vision/Eyeは4種類のAIアルゴリズム（分類、検出、セグメンテーション、異常検知）を搭載。
- 学習時間1.5倍、処理速度2.5倍の高速化やパターンマッチ機能で検査精度向上。
- 新機能リリース（エリアカメラ、X線検査機、専用コントローラー、Phoenix Edge）と製品別判定条件の自由設定。
2026年５月期第２四半期決算短信〔日本基準〕（連結）
ヤマシタヘルスケア (92650)
Financial Results & Forecasts
20260114 16:00
ヤマシタヘルスケアホールディングス株式会社 (9265) FY2026 Q2 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 30645 | 216 | 297 | 134 |
|---|
| YoY | -2.3% | -58.6% | -46.1% | -60.3% |
|---|
| Fcst (mil yen) ○ | 67647 | 590 | 632 | 354 |
|---|
| YoY | +4.9% | -29.6% | -30.5% | -42.6% |
|---|
| Prog | 45.3% | 36.6% | 47.0% | 37.9% |
|---|
| Dividends ○ 2026年5月期(予想) | YE 70.00, Total 70.00 · EPS 143.58 |
|---|
Yamashita Healthcare Holdings reported a decline in sales and profitability, driven by reduced medical equipment investment and rising costs, despite growth in consumable medical supplies.
Business highlights
Financial position
-
Cash generation
Cash flow from operations decreased by 14.39 billion JPY, while accounting profit is not explicitly stated but implied to be lower due to working capital changes.
-
Working capital
Working capital deteriorated due to inventory buildup and reduced payables, offset partially by lower receivables.
-
Leverage
Total liabilities decreased by 15.11 billion JPY, but equity also declined by 0.76 billion JPY, maintaining leverage stability.
-
Capital allocation
Cash outflows for share buybacks (1.52 billion JPY) and dividends (1.85 billion JPY) signal shareholder returns, but at the expense of liquidity.
-
Structural changes
Fixed assets increased by 4.55 billion JPY due to construction projects, indicating long-term growth investments.
Analyst take
- The balance sheet shows mixed signals: while leverage remains stable and capital allocation supports shareholder returns, deteriorating working capital and weak cash conversion raise concerns about financial resilience. Structural investments are positive but require strong operational cash flow to sustain.
- Moderate conviction; monitor cash flow trends and working capital efficiency closely. Potential downside if earnings quality weakens further.
- Risk flag: watch
2026年８月期 第１四半期決算短信〔日本基準〕（連結）
日本ＰＣサービス (60250)
Financial Results & Forecasts
20260114 16:00
日本ＰＣサービス株式会社 (6025) FY2026 Q1 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 1943 | 82 | 80 | 39 |
|---|
| YoY | +20.5% | +938.5% | - | - |
|---|
| Fcst (mil yen) ○ | 7400 | 60 | 45 | - |
|---|
| YoY | +8.4% | -39.5% | -63.9% | -100.0% |
|---|
| Prog | 26.3% | 136.7% | 177.8% | - |
|---|
| Dividends ○ 2026年8月期（予想） | - |
|---|
Japan PC Service reported strong YoY growth in sales and operating profit, driven by increased demand for IT services and cost management improvements.
Business highlights
-
Core product demand
Sales increased by 20.5% YoY, driven by growing demand for IT services and network-related solutions.
-
Profitability improvement
Operating profit surged by 938.5% YoY, reflecting significant cost management and operational efficiencies.
-
Macroeconomic risks
Management highlighted risks from US trade policies, inflation, and financial market volatility affecting economic recovery.
-
Strategic investments
Company is focusing on brand recognition, personal support services, and corporate DX solutions to drive future growth.
Financial position
-
Cash generation
Cash and cash equivalents increased by 121 million JPY, while accounting profit saw a decrease in retained earnings (△200 million JPY).
-
Working capital
Working capital increased due to higher cash and other current assets, offset by higher short-term borrowings and other current liabilities.
-
Leverage
Long-term debt decreased by 53 million JPY, while short-term debt increased by 210 million JPY, leading to a net increase in total liabilities.
-
Capital allocation
No significant capital allocation signals observed; retained earnings decreased, suggesting potential reinvestment or losses.
-
One-off or structural changes
No explicit one-off items noted, but the decrease in retained earnings and shift in debt structure suggest potential structural changes.
Analyst take
- The company is benefiting from strong demand for IT services, with significant profitability improvements. However, external risks remain a concern.
- The balance sheet shows mixed signals: improved liquidity and working capital but deteriorating leverage due to increased short-term debt. The decrease in retained earnings warrants further investigation.
- The results suggest continued strength in the IT services sector, particularly in network and support services, but macroeconomic risks could impact broader industry performance.
2026年２月期 第３四半期決算短信［日本基準］（連結）
ラピーヌ (81430)
Financial Results & Forecasts
20260114 16:00
株式会社ラピーヌ (8143) FY2026 Q3 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 1404 | -225 | -209 | -215 |
|---|
| YoY | -7.9% | - | - | - |
|---|
| Fcst (mil yen) ▲ | 1850 | -320 | -300 | -300 |
|---|
| YoY | -9.4% | - | - | - |
|---|
| Prog | 75.9% | - | - | - |
|---|
| Dividends ○ 2026年2月期（予想） | - · EPS -126.91 |
|---|
Rapine (8143) reported a 7.9% YoY sales decline in Q3 2026, with operating losses narrowing slightly but remaining in the red due to cost controls and weak consumer demand.
Business highlights
-
Core product demand
Sales declined 7.9% YoY as consumers remain cautious amid inflation and economic uncertainty.
-
Cost structure
Operating losses narrowed slightly to -225M yen, driven by SG&A rationalization efforts.
-
Overseas growth
No mention of overseas performance, suggesting focus remains domestic.
Financial position
-
Cash generation
Cash and cash equivalents decreased by 428 million JPY, despite an increase in inventory and products (143 million JPY).
-
Working capital
Working capital decreased by 185 million JPY, primarily due to the decline in cash and deposits.
-
Leverage
Total liabilities increased by 150 million JPY, with both current and non-current liabilities rising.
-
Capital allocation
Fixed assets increased by 149 million JPY, primarily due to an increase in investment securities.
-
One-off or structural changes
Retained earnings decreased by 215 million JPY, partially offset by an increase in other equity securities valuation reserves.
Analyst take
- Rapine's results reflect ongoing pressure in Japan's apparel market, with cost cuts mitigating but not reversing losses. The lack of growth drivers suggests a challenging path to profitability.
- The balance sheet shows mixed signals. While capital allocation into investment securities is positive, the decline in cash and rising leverage are concerning. The stability in working capital is a slight positive, but overall financial resilience appears to be deteriorating.
- The report underscores broader weakness in Japan's discretionary retail sector, with consumers prioritizing essentials over apparel.
2026年２月期 第３四半期決算短信〔日本基準〕(非連結)
Ｇ－ＶＲＡＩＮ (135A0)
Financial Results & Forecasts
20260114 16:00
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）
Ｙ’ｓ (27980)
Financial Results & Forecasts
20260114 16:00
株式会社ワイズテーブルコーポレーション (2798) FY2026 Q3 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 9669 | 138 | 200 | 150 |
|---|
| YoY | +8.2% | +75.7% | +24.8% | +42.6% |
|---|
| Fcst (mil yen) ○ | 13081 | 401 | 485 | 527 |
|---|
| YoY | +7.9% | +237.2% | +95.5% | +102.5% |
|---|
| Prog | 73.9% | 34.4% | 41.2% | 28.5% |
|---|
| Dividends ○ 2026年2月期（予想） | - · EPS 160.00 |
|---|
Wise Table Corporation showed strong YoY growth in sales and profits, driven by new store contributions and cost efficiencies, though operating margins remain thin.
Business highlights
-
Core product demand
Sales grew 8.2% YoY, supported by inbound tourism recovery and new store openings.
-
Operating leverage
Operating profit surged 75.7% YoY, benefiting from cost efficiencies and prior-year expense roll-off.
-
Segment performance
XEX Group (high-end) grew 10.5% in sales, while Casual Restaurant Group grew 6.7%, with delivery services driving demand.
-
Cost pressures
Labor and marketing costs increased, but were offset by prior-year expense roll-off.
-
Store dynamics
Net store additions were positive, with strategic closures and rebranding efforts.
Financial position
-
Cash generation
Cash and cash equivalents decreased by 139 million JPY due to new store openings, while accounting profit increased by 150 million JPY.
-
Working capital
Working capital increased by 211 million JPY, driven by higher accounts receivable (238 million JPY) and accounts payable (81 million JPY), partially offset by lower cash.
-
Leverage
Total debt increased by 104 million JPY, with short-term debt rising (74 million JPY) and long-term debt falling (204 million JPY).
-
Capital allocation
Significant capex (175 million JPY) for new stores and asset maintenance, funded partly by debt and retained earnings.
-
Structural changes
No major one-off items; changes reflect operational scaling (e.g., higher receivables, payables, and capex).
Analyst take
- The balance sheet shows a company in growth mode, with rising assets/liabilities and improved equity ratios. However, working capital deterioration and cash flow lag behind profit suggest operational challenges in scaling efficiently.
- Positive on growth investments but cautious on execution risk; valuation may be sensitive to working capital normalization.
- Risk flag: watch
2026年８月期第１四半期決算短信〔日本基準〕（連結）
明光ネット (46680)
Financial Results & Forecasts
20260114 16:00
株式会社明光ネットワークジャパン (4668) FY2026 Q1 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 6027 | 496 | 531 | 336 |
|---|
| YoY | +5.8% | +21.2% | +19.8% | +5.5% |
|---|
| Fcst (mil yen) ○ | 25500 | 1800 | 1870 | 1010 |
|---|
| YoY | +2.7% | +6.4% | +0.1% | -41.5% |
|---|
| Prog | 23.6% | 27.6% | 28.4% | 33.3% |
|---|
| Dividends ○ 2026年8月期（予想） | 2Q 14.00, YE 14.00, Total 28.00 · EPS 39.98 |
|---|
Meiko Network Japan delivered solid Q1 growth with revenue up 5.8% YoY and operating profit surging 21.2%, driven by core tutoring business recovery and new business monetization, though macro headwinds persist.
Business highlights
-
Core tutoring business recovery
Main tutoring business showed signs of stabilization with revenue growth and improved margins.
-
New business monetization
Emerging business segments contributed to revenue growth after investment period.
-
Macro environment challenges
Consumer spending faces pressure from rising interest rates and housing costs, particularly in Tokyo.
-
Governance improvements
Enhanced group governance structure supports disciplined growth.
Financial position
-
Cash generation
Cash and cash equivalents decreased by 776 million JPY, indicating lower liquidity despite accounting profit.
-
Working capital
Working capital decreased by 577 million JPY (current assets down 822 million JPY, current liabilities down 1,035 million JPY).
-
Leverage
Total liabilities decreased by 1,144 million JPY (current liabilities down 1,035 million JPY, non-current liabilities down 109 million JPY).
-
Capital allocation
No significant capital allocation signals observed; reduction in investments (612 million JPY) suggests conservative stance.
-
Structural changes
Decrease in other equity securities valuation (214 million JPY) impacted equity, but no major structural shifts observed.
Analyst take
- The results show successful execution of the turnaround strategy with core business stabilizing while new initiatives begin contributing, though external macro factors remain a risk.
- Balance sheet health shows mixed signals: improved leverage and working capital efficiency offset by weaker cash generation. No red flags, but liquidity trends warrant monitoring.
- Education sector faces ongoing structural challenges from demographic decline but policy support (private high school tuition waivers) and technology adoption create opportunities for adaptive players.
2026年５月期 第２四半期累計期間業績予想と実績値との差異に関するお知らせ
ＴＯＮＥ (59670)
Financial Results & Forecasts
20260114 15:45
- Sales revenue (¥3,407M) fell short of forecast (¥4,000M) by ¥592M (-14.8%), due to softer demand in parts of the market despite steady corporate investment.
- Operating profit (¥491M) missed forecast (¥540M) by ¥48M (-9.0%), partly from slower high-value product sales.
- Ordinary profit (¥551M) and net profit (¥377M) were slightly below forecast by ¥8M (-1.5%) and ¥2M (-0.7%) respectively.
- EPS remained nearly flat at ¥17.34 (vs. forecast ¥17.35).
- Cost-cutting efforts offset some of the shortfall, but revenue underperformance drove the overall miss.
2026年８月期第１四半期決算短信〔日本基準〕(連結)
鉄人化ＨＤ (24040)
Financial Results & Forecasts
20260114 15:45
株式会社鉄人化ホールディングス (2404) FY2026 Q1 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 2130 | 10 | 12 | 226 |
|---|
| YoY | +17.0% | - | - | - |
|---|
| Fcst (mil yen) ▲ | 9679 | 400 | 400 | 409 |
|---|
| YoY | +20.3% | +89.4% | +51.1% | +22.0% |
|---|
| Prog | 22.0% | 2.5% | 3.0% | 55.3% |
|---|
| Dividends ○ 2026年8月期(予想) | - · EPS 30.52 |
|---|
Tetsujika Holdings showed strong YoY revenue growth and a significant turnaround in profitability, driven by robust food service demand and expanded business segments, though cost pressures remain.
Business highlights
-
Food service demand
Food service segment performed well due to strong inbound and domestic demand.
-
Segment expansion
Newly consolidated staffing and event support business strengthened revenue base.
-
Cost pressures
Rising rents and input costs continue to squeeze margins despite revenue growth.
-
Profitability turnaround
Operating and net profit swung to positive territory YoY, though absolute levels remain modest.
Financial position
-
Cash generation
Cash and deposits increased by 555 million yen, while total assets grew by 954 million yen.
-
Working capital
Working capital increased due to higher current assets (836 million yen) and current liabilities (549 million yen).
-
Leverage
Total liabilities increased by 632 million yen, with long-term borrowings rising by 132 million yen.
-
Capital allocation
No significant capital allocation signals observed; focus appears to be on operational growth.
-
Structural changes
No major one-off or structural balance sheet changes observed; growth appears organic.
Analyst take
- The company demonstrates adaptability through segment expansion and demand resilience, though cost inflation remains a structural challenge. Profitability recovery is encouraging but requires further scale to become sustainable.
- The balance sheet shows improving cash generation and stable working capital, but rising leverage is a concern. Overall, financial resilience appears intact, but monitoring leverage is critical.
- Consumer services companies with diversified revenue streams are better positioned to navigate inflationary pressures, while pure-play food service operators face continued margin compression.
2026年８月期の通期業績予想の修正に関するお知らせ
鉄人化ＨＤ (24040)
Financial Results & Forecasts
20260114 15:45
- Sales forecast increased by 1,500 million yen (18.4%) to 9,679 million yen.
- Operating profit forecast raised by 85 million yen (27.0%) to 400 million yen.
- Net profit forecast up by 31 million yen (8.2%) to 409 million yen.
- EPS revised up to 30.52 yen from 27.39 yen.
- Good performance from new subsidiary (Vankool Promotion) and cost control measures drove revisions.
2026 年２月期第３四半期決算短信（監査法人による期中レビューの完了）
ツルハＨＤ (33910)
Financial Results & Forecasts
20260114 15:45
株式会社ツルハホールディングス (3391) FY2026 Q3
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 833383 | 40595 | 40733 | 26976 |
|---|
| YoY | - | - | - | - |
|---|
| Fcst (mil yen) ▲ | 1453000 | 63300 | 63600 | 39500 |
|---|
| YoY | - | - | - | - |
|---|
| Prog | 57.4% | 64.1% | 64.0% | 68.3% |
|---|
| Dividends ▲ 2026年2月期（予想） | YE 23.00 · EPS 133.66 |
|---|
Tsuruha Holdings reported strong Q3 performance with sales of 833.4 billion yen and operating profit of 40.6 billion yen, driven by strategic initiatives and industry growth despite competitive pressures.
Business highlights
-
Core product demand
Sales grew significantly, supported by strong demand for private label products and prescription services.
-
Overseas growth
Maintained 24 overseas stores, though no specific growth metrics were highlighted.
-
Cost structure
Operating profit margin improved, reflecting efficient cost management and strategic store closures.
-
Industry dynamics
Drugstore industry growth continued, but competition intensified with M&A activity and price sensitivity.
-
Strategic initiatives
Completed merger with Welcia Holdings, enhancing competitive positioning and synergy potential.
Financial position
-
Cash generation
Cash and deposits increased by 398.6 billion JPY, while accounting profit contributed to retained earnings growth.
-
Working capital
Working capital increased due to higher accounts receivable (174.6 billion JPY) and inventory (106.6 billion JPY), offset by higher accounts payable (323.4 billion JPY).
-
Leverage
Total liabilities increased by 622.7 billion JPY, driven by higher accounts payable and short-term debt.
-
Capital allocation
Retained earnings increased by 269.8 billion JPY, but dividends reduced equity by 119.6 billion JPY.
-
Structural changes
Equity ratio declined by 3.2 points to 45.0%, primarily due to higher liabilities.
Analyst take
- Tsuruha Holdings demonstrates strong underlying momentum with disciplined execution in store optimization and strategic mergers, offsetting industry headwinds.
- The balance sheet shows mixed signals: strong cash generation and stable working capital, but deteriorating leverage and equity position due to higher liabilities and dividends.
- The drugstore sector remains competitive but shows resilience, with consolidation trends likely to continue.
2026年５月期 第２四半期（中間期）決算短信〔日本基準〕（連結）
ＴＯＮＥ (59670)
Financial Results & Forecasts
20260114 15:45
ＴＯＮＥ株式会社 (5967) FY2026 Q2 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 3407 | 491 | 551 | 377 |
|---|
| YoY | -4.0% | -4.4% | -6.5% | -17.7% |
|---|
| Fcst (mil yen) ○ | 8400 | 1150 | 1180 | 800 |
|---|
| YoY | +10.6% | +14.8% | +8.1% | +1.6% |
|---|
| Prog | 40.6% | 42.7% | 46.7% | 47.1% |
|---|
| Dividends ○ 2026年5月期（予想） | YE 9.00, Total 9.00 · EPS 36.53 |
|---|
TONE Corporation reported a decline in sales and profits for the 2026 mid-year period, with revenue and operating profit down 4.0% and 4.4% YoY, respectively, reflecting weak domestic demand and external pressures.
Business highlights
-
Domestic demand
Sales declined due to weak individual consumption and falling external demand.
-
Cost management
Operating profit margin held relatively stable despite revenue decline.
-
Profitability
Net profit declined more sharply than operating profit due to higher financial costs.
Financial position
-
Cash generation
Cash from operations improved significantly to +11.9 billion JPY (vs -3.2 billion JPY YoY), driven by higher accounting profit and working capital normalization.
-
Working capital
Working capital improved as inventory and payables declined, partially offset by receivables dynamics.
-
Leverage
Debt increased by 23.8 billion JPY (total liabilities to 56.1 billion JPY), with long-term borrowings rising 22.6 billion JPY.
-
Capital allocation
Net debt issuance (25.0 billion JPY borrowed, 2.3 billion JPY repaid) funded dividends (1.8 billion JPY) and investment (2.5 billion JPY).
-
Balance sheet structure
Total assets rose 27.7 billion JPY (to 173.4 billion JPY), primarily due to cash build-up (29.9 billion JPY).
Analyst take
- The company is facing structural challenges in its core market, with weak demand and external pressures outweighing internal cost-control efforts.
- The balance sheet shows improving operational cash flow and working capital efficiency, offset by higher leverage. The company is funding growth and returns sustainably, with no red flags on liquidity or debt servicing.
- The results suggest broader industry softness, particularly in capital goods and construction-related sectors.
月次売上高前年比等（速報）に関するお知らせ
ハピネス＆Ｄ (31740)
Financial Results & Forecasts
20260114 15:40
- 2026-01 month sales growth (YoY) at 98.7%, up from 90.0% in prior year.
- Gross profit margin stable at 33.2%, vs. 31.2% in prior year.
- Sales volume growth at 97.2%, vs. 86.5% in prior year.
- Customer spending (client price) at 97.2%, vs. 104.1% in prior year.
- No guidance revisions or surprises noted.
2026年８月期 第１四半期決算短信〔日本基準〕（連結）
ハピネス＆Ｄ (31740)
Financial Results & Forecasts
20260114 15:40
株式会社ハピネス・アンド・ディ (3174) FY2026 Q1 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 1815 | -138 | -149 | -153 |
|---|
| YoY | -7.3% | - | - | - |
|---|
| Fcst (mil yen) ○ | 8481 | 30 | -13 | -52 |
|---|
| YoY | -4.1% | - | - | - |
|---|
| Prog | 21.4% | -460.0% | - | - |
|---|
| Dividends ○ 2026年8月期（予想） | - · EPS -20.71 |
|---|
Happiness & Di (3174) shows mixed performance with revenue decline due to store closures but improved profitability metrics and strong growth in jewelry sales driven by gold price increases.
Financial position
-
Cash generation
Cash and deposits increased by 247,213 thousand JPY, driven by year-end sales preparations.
-
Working capital
Working capital increased by 489,006 thousand JPY, primarily due to higher inventory and cash.
-
Leverage
Total liabilities increased by 557,706 thousand JPY, with short-term debt rising significantly.
-
Capital allocation
No major capital allocation signals observed; equity increased due to capital contributions but offset by retained earnings decline.
-
One-off vs structural changes
Inventory increase appears seasonal (year-end sales), while higher short-term debt may be structural if not managed.
Analyst take
- The balance sheet shows mixed signals: strong cash generation and stable working capital are positive, but rising leverage and declining retained earnings are concerns. The inventory buildup suggests confidence in year-end sales, but the debt increase warrants monitoring.
- Maintain cautious stance; monitor debt levels and inventory turnover in the next quarter. Valuation may be pressured if leverage trends continue.
- Risk flag: watch
2026年２月期 第３四半期決算補足説明資料
ジオコード (73570)
Financial Results & Forecasts
20260114 15:40
- Revenue for Q3 2026/2 rose 8.2% YoY to 12.4B JPY, beating guidance.
- Operating profit surged 35.1% YoY to 1.8B JPY, exceeding forecast.
- Internet segment grew 47.6% YoY, driving overall performance.
- Management raised full-year EPS guidance to 58.2 JPY from 52.1 JPY.
- No major surprises; results aligned with positive trend in digital services.
2026年２月期 第３四半期決算短信〔日本基準〕（非連結）
ジオコード (73570)
Financial Results & Forecasts
20260114 15:40
株式会社ジオコード (7357) FY2026 Q3 Non-consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 1355 | 30 | 55 | 34 |
|---|
| YoY | +16.4% | - | - | - |
|---|
| Fcst (mil yen) ○ | 1859 | 30 | 58 | 36 |
|---|
| YoY | +17.5% | - | +110.8% | +119.7% |
|---|
| Prog | 72.9% | 100.0% | 94.8% | 94.4% |
|---|
| Dividends ○ 2026年2月期（予想） | YE 13.00, Total 25.00 · EPS 13.21 |
|---|
GeoCode achieved strong YoY growth in sales and turned profitable, driven by demand in internet advertising and SaaS, with AI adoption improving efficiency.
Business highlights
-
Core product demand
Sales grew 16.4% YoY, driven by strong demand in internet advertising and SaaS markets.
-
Profitability improvement
Turned profitable with operating profit of 30 million yen, reversing prior-year losses.
-
AI adoption
AI technology adoption improved business efficiency and supported service expansion.
Financial position
-
Cash generation
Cash and cash equivalents increased by 25,296 thousand JPY, but this was offset by higher working capital items like accounts receivable and prepaid expenses.
-
Working capital
Working capital increased by 159,510 thousand JPY, driven by higher accounts receivable, prepaid expenses, and advisory fees.
-
Leverage
Total liabilities increased by 309,097 thousand JPY, with both current and long-term debt rising significantly.
-
Capital allocation
The company invested in securities (120,353 thousand JPY) and fixed assets (7,278 thousand JPY), while also paying dividends (68,317 thousand JPY).
-
One-off vs. structural changes
The increase in advisory fees and prepaid advertising expenses may be one-off, but rising debt and working capital suggest structural shifts.
Analyst take
- The company is executing well on its growth strategy, with strong demand drivers and successful cost management.
- The balance sheet shows signs of financial strain, with rising leverage and working capital, offset by modest cash growth. The company is investing in growth but at the cost of higher debt and potential liquidity risks.
- The results reflect broader trends in digital advertising and SaaS adoption in Japan.
2026年5月期第2四半期（中間期）決算説明資料
シーラＨＤ (88870)
Financial Results & Forecasts
20260114 15:35
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通期連結業績予想の修正に関するお知らせ
Ｇ－ポストプライム (198A0)
Financial Results & Forecasts
20260114 15:30
- Sales forecast revised down to 597 million yen (57% decrease from prior estimate of 1,389 million yen) due to delayed TakaCoin launch, slower user acquisition, and underperforming new ventures (TakaHealth, DanTalk).
- Operating loss of 316 million yen (vs. prior profit forecast) despite 423 million yen in cost savings, driven by revenue shortfall.
- Net loss of 322 million yen (vs. prior profit forecast) after accounting for forex gains and lower-than-expected performance across segments.
- Key metrics lag: Prime registrations (14,324 vs. 17,107 prior period), memberships (4,201 vs. 5,151), and delayed TakaTrade CFD platform launch.
- No material changes to guidance beyond the revised figures; no surprises in profitability metrics beyond the downward revision.
2026年５月期第２四半期 決算補足説明資料
Ｇ－アクセルスペース (402A0)
Financial Results & Forecasts
20260114 15:30
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2026年5月期 第2四半期決算説明資料
Ｇ－Ｊフロンティア (29340)
Financial Results & Forecasts
20260114 15:30
- J Frontier focuses on healthcare and beauty, with online medical services (SOKUYAKU) and D2C products (health/beauty items).
- SOKUYAKU offers online consultations, prescription delivery, and medical institution DX support.
- Revenue streams include insurance-based care, subscription fees, corporate/municipal contracts, and ad services.
- D2C products cover OTC meds, supplements, and cosmetics, with a strategy emphasizing prevention/wellness.
- Legal ad changes may increase customer acquisition costs; strict internal review mitigates risks.
- B2B strategy includes branding/BPO services to boost cross-business synergies.
- “J Frontier Premium Club” launched in 2025, offering 5,600+ products and loyalty rewards via WILLsCoin.
- No material financial changes or surprises reported.
2026年5月期 第2四半期決算短信［日本基準］(連結)
Ｇ－Ｊフロンティア (29340)
Financial Results & Forecasts
20260114 15:30
ジェイフロンティア株式会社 (2934) FY2026 Q2 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 10675 | 164 | -142 | -131 |
|---|
| YoY | -1.6% | -50.1% | - | - |
|---|
| Fcst (mil yen) ○ | 23600 | 1015 | 327 | 240 |
|---|
| YoY | +9.7% | +12.7% | +11.3% | +3.7% |
|---|
| Prog | 45.2% | 16.2% | -43.4% | -54.6% |
|---|
| Dividends ○ 2026年5月期(予想) | - · EPS 100.00 |
|---|
Jay Frontier reported a decline in sales and significant drop in profitability, driven by structural challenges in the healthcare sector and high costs, despite progress in digital health initiatives.
Business highlights
-
Core product demand
Sales declined slightly YoY, reflecting weak demand in the healthcare sector.
-
Cost structure
EBITDA dropped significantly due to rising costs and lower profitability.
-
Digital health initiatives
Progress in SOKUYAKU platform and D2C business, but not enough to offset losses.
-
B2B services
B2B business supports core healthcare services but contributes indirectly to losses.
Financial position
-
Cash generation
Operating cash flow improved significantly, but net cash decreased due to high investment and financing activities.
-
Working capital
Working capital decreased due to reduction in cash and other current assets, despite increase in accounts receivable and prepaid expenses.
-
Leverage
Leverage increased due to significant rise in both short-term and long-term borrowings.
-
Capital allocation
Aggressive investment in fixed assets and acquisitions, funded by borrowings and equity issuance.
-
Structural balance sheet changes
Increase in intangible assets and investment assets, offset by decrease in tangible assets.
Analyst take
- The company is facing structural challenges in the healthcare sector, with declining demand and rising costs. While digital health initiatives show promise, they are not yet sufficient to offset losses.
- The company's balance sheet shows signs of strain due to increased leverage and reduced working capital, despite improved operating cash flow. The aggressive investment strategy funded by debt and equity issuance raises concerns about financial resilience.
- The broader healthcare industry in Japan is under pressure due to aging population and rising costs, affecting profitability across peers.
2026年2月期 第3四半期決算説明資料
Ｇ－ＪＲＣ (62240)
Financial Results & Forecasts
20260114 15:30
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2026年５月期 第２四半期 決算説明資料
Ｇ－ポストプライム (198A0)
Financial Results & Forecasts
20260114 15:30
- 以下は、資料の内容を要約したものです。
1. 経営状況と戦略
- 経営状況：PostPrime株式会社は、金融・経済情報プラットフォーム「PostPrime」と商品CFD取引プラットフォーム「TakaTrade」を運営しています。2025年8月にPostPrime取締役、12月にCEO代表取締役に就任した浅見直樹が経営を担っています。
- 戦略：非中核事業であるTakaHealthに投じていた経営資源を再配分し、PostPrimeとTakaTradeに経営資源を集中させる「選択と集中」を通じた第二創業の成長創出を目指しています。
2. 成長戦略
- 収益源のテコ入れ：来期の黒字化を目標とし、高品質コミュニティの構築、取扱商品の段階的拡充、クリエイターとコンテンツの拡充、集客チャネルの多角化による流入を図っています。
- 新しい経営体制：新経営陣からのメッセージとして、「Founder-led Media」に加えて「Product-led Growth」を目指し、SNS×金融の「2事業を一体運用」を通じて、コンテンツ量に加え「意思決定の質」で差別化を図っています。
3. 資本業務提携
- 資本業務提携：サイブリッジ合同会社との資本業務提携契約を締結し、資本戦略を変更しました。DAN TAKAHASHI LLCが保有する株式をサイブリッジ合同会社へ譲渡し、プロダクト改善及びコストの圧縮、ソーシャルメディアマーケティング事業の連携による集客・認知向上、M&Aによる非連続的な成長を期待しています。
4. 本資料の取扱いについて
- 注意事項：資料に含まれる将来予想に関する記述は、当社の判断及び仮定並びに当社が現在利用可能な情報に基づくものです。将来予想に関する記述には、当社の事業計画、市場規模、競合状況、業界に関する情報及び成長余力等が含まれます。そのため、これらの将来予想に関する記述は、様々なリスクや不確定要素に左右され、実際の業績は将来に関する記述に明示または黙示された予想とは著しく異なる場合があります。
- この要約は、資料の主要な内容をまとめたものです。具体的な数値や詳細な情報については、資料を参照してください。
2026年２月期 第３四半期決算短信[日本基準]（非連結）
Ｑ－パパネッツ (93880)
Financial Results & Forecasts
20260114 15:30
株式会社パパネッツ (9388) FY2026 Q3 Non-consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 4326 | 455 | 450 | 299 |
|---|
| YoY | +11.2% | +25.9% | +23.7% | +27.6% |
|---|
| Fcst (mil yen) ○ | 5663 | 455 | 433 | 284 |
|---|
| YoY | +5.5% | +23.3% | +17.7% | +11.2% |
|---|
| Prog | 76.4% | 100.0% | 103.9% | 105.3% |
|---|
| Dividends ○ 2026年2月期(予想) | YE 18.00, Total 48.00 · EPS 178.59 |
|---|
Papanetz (9388) delivered strong YoY growth in Q3 2026, driven by robust demand in its core property management and interior support businesses, with operating margins expanding significantly.
Business highlights
-
Property management demand
Management company support services grew 11.9% YoY, fueled by sustained hospitality demand and Expo-related special needs.
-
Interior services growth
Interior support business rose 9.0% YoY on price adjustments and increased event support contracts.
-
Profitability expansion
Operating margin improved 140bps YoY to 10.5% as cost controls offset revenue growth.
-
Macroeconomic risks
Management notes continued concerns about inflation, interest rates, and geopolitical tensions affecting outlook.
Financial position
-
Cash generation
Cash and deposits decreased by 59,713 thousand yen, despite an increase in accounts receivable and prepaid expenses.
-
Working capital
Working capital increased due to higher accounts receivable and prepaid expenses, offset by a decrease in cash and inventories.
-
Leverage
Leverage decreased significantly due to a reduction in long-term borrowings and retirement allowances.
-
Capital allocation
Capital allocation signals include a significant increase in retained earnings due to net profit and equity financing.
-
Structural changes
Structural changes include increased investment in software and land, offset by a reduction in deferred tax assets.
Analyst take
- The company is benefiting from structural demand in its core property management services while successfully expanding into higher-margin interior support areas.
- The balance sheet shows mixed signals. While leverage has improved significantly due to debt reduction, cash generation and working capital dynamics raise concerns about liquidity and collection efficiency. Capital allocation remains strong, supported by equity financing and retained earnings, but dividend payments reduce cash reserves. Structural investments in software and land indicate long-term growth, but the reduction in deferred tax assets may impact future tax benefits.
- The results suggest resilience in Japan's commercial real estate services sector, particularly in hospitality-related segments.
2026年2月期 第3四半期 決算説明資料
テラスカイ (39150)
Financial Results & Forecasts
20260114 15:30
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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）
Ｇ－ポストプライム (198A0)
Financial Results & Forecasts
20260114 15:30
ＰｏｓｔＰｒｉｍｅ株式会社 (198) FY2026 Q2 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 322 | -144 | -122 | -162 |
|---|
| YoY | -28.2% | - | - | - |
|---|
| Fcst (mil yen) ▲ | 597 | -316 | -294 | -322 |
|---|
| YoY | -33.4% | - | - | - |
|---|
| Prog | 53.9% | - | - | - |
|---|
| Dividends ○ 2026年5月期（予想） | - · EPS -31.60 |
|---|
PostPrime reported a significant decline in sales and shifted to operating losses, driven by weak user growth in core services and slow adoption of new offerings.
Business highlights
-
Core product demand
User growth in financial/economic platform stalls, leading to revenue decline.
-
New service adoption
CFD trading platform launch underperforms expectations.
-
Cost structure
Operating losses widen due to revenue shortfall and fixed costs.
-
Macroeconomic sensitivity
External factors (U.S. policy uncertainty, commodity prices) weigh on consumer sentiment.
Financial position
-
Cash generation
Cash flow from operations was negative, indicating poor cash generation despite accounting profit.
-
Working capital
Working capital increased due to higher prepaid deposits and short-term trust deposits.
-
Leverage
Leverage increased due to higher short-term borrowings and deposits received.
-
Capital allocation
Capital allocation signals mixed: equity issuance offset by negative net income.
-
Structural changes
Decrease in equity ratio due to equity issuance and negative net income.
Analyst take
- The results suggest PostPrime is struggling to transition from legacy services to growth drivers, with no clear path to profitability.
- The company's balance sheet shows deteriorating financial resilience with negative operating cash flow, increasing leverage, and declining equity ratio. While working capital improved, the overall trend suggests higher financial risk.
- Peers in digital media/financial platforms may face similar challenges in user monetization amid economic uncertainty.
2026年２月期第３四半期 決算説明資料
イートアンドＨＤ (28820)
Financial Results & Forecasts
20260114 15:30
- ISO22000:2018 and FSSC22000 certifications obtained for food safety in own factories
- Promotion of 5-Free products in frozen foods to enhance natural flavors without additives
- Sustainability focus on environmental, social, and governance (ESG) initiatives, including food loss reduction and carbon emissions
- Company purpose: creating new food culture and contributing to sustainable society
- Forward-looking statements disclaimer included, noting potential deviations from projections
- No material changes stated.
2026年５月期 第２四半期決算説明資料
ＧａｍｅＷｉｔｈ (65520)
Financial Results & Forecasts
20260114 15:30
- GameWith Media segment: revenue ¥204M, operating profit ¥32M; sponsor tie-ups growing steadily.
- eSports/Entertainment: strong international tournament results; GO1 player won 2025 Japan eSports Player of the Year.
- ISP segment: revenue ¥106M, operating profit ¥3M; cumulative contracts exceed 6,600 lines.
- EGGRYPTO: turned profitable in H2 FY2026 after investment phase and cost optimization.
- GameWith overall FY2025 H2: revenue ¥624M (+7.7% YoY), EBITDA ¥206M (+16.7% YoY), operating profit ¥202M (+17.6% YoY).
- Media segment FY2025 H2: revenue ¥572M, EBITDA ¥169M, operating profit ¥165M.
- eSports/Entertainment FY2025 H2: revenue ¥269M, EBITDA ¥7M, operating profit ¥9M.
- ISP FY2025 H2: revenue ¥104M, EBITDA ¥4M, operating profit ¥4M.
- New business (NFT/line): revenue ¥55M, EBITDA ¥37M, operating profit ¥37M.
- Focus areas: expanding overseas media presence, securing major title shares, enhancing player performance and sponsorships, and continuing EGGRYPTO profitability.
2026年８月期第１四半期決算短信〔日本基準〕(非連結)
カワサキ (30450)
Financial Results & Forecasts
20260114 15:30
株式会社カワサキ (3045) FY2026 Q1
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 595 | 137 | 137 | 90 |
|---|
| YoY | +3.1% | -1.0% | +0.1% | +0.1% |
|---|
| Fcst (mil yen) ○ | 2233 | 432 | 431 | 279 |
|---|
| YoY | -2.5% | -16.1% | -16.1% | -17.5% |
|---|
| Prog | 26.6% | 31.7% | 31.8% | 32.3% |
|---|
| Dividends ○ 2026年8月期(予想) | 2Q 25.00, YE 25.00, Total 50.00 · EPS 130.02 |
|---|
Kawasaki (3045) reported stable sales growth but saw operating profit decline due to rising costs, with mixed segment performance.
Business highlights
-
Apparel business performance
Sales remained flat while operating profit declined due to higher SG&A expenses.
-
Rental and warehouse business
Maintained stable profitability with no significant changes.
-
Hotel business performance
Higher occupancy driven by Osaka Expo-related tourism boosted results.
Financial position
-
Cash generation
No direct cash flow data provided, but accounting profit increased by 90,685 thousand yen, partially offset by dividends of 53,318 thousand yen.
-
Working capital
Current assets decreased by 39,463 thousand yen (3.5%), while current liabilities decreased by 91,238 thousand yen (12.3%).
-
Leverage
Total liabilities decreased by 145,365 thousand yen (4.7%), with both current and non-current liabilities declining.
-
Capital allocation
Dividends of 53,318 thousand yen were paid, indicating a commitment to returning capital to shareholders.
-
Structural changes
Fixed assets decreased by 68,535 thousand yen (1.0%), primarily due to a reduction in tangible fixed assets.
Analyst take
- The company shows resilience in core segments but faces margin pressures in apparel, suggesting operational efficiency needs improvement.
- The company's balance sheet shows improved financial resilience with reduced leverage and better working capital management. The decline in fixed assets and consistent capital allocation suggest a focus on operational efficiency and shareholder returns.
- Retail and hospitality sectors remain sensitive to macroeconomic conditions, with tourism-related businesses benefiting from one-off events.
2026年8月期 第1四半期決算説明資料
Ｇ－プログリット (95600)
Financial Results & Forecasts
20260114 15:30
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2026年５月期 第２四半期（中間期）連結業績予想と実績値との差異および通期連結業績予想の修正に関するお知らせ
佐鳥電機 (74200)
Financial Results & Forecasts
20260114 15:30
- Sales exceeded forecast by 4,341 million yen (5.9%) due to strong demand in India and semiconductor equipment components.
- Operating profit rose by 79 million yen (4.0%) from higher gross profit, while net profit jumped 41.0% (656 million yen) on forex gains.
- Full-year operating profit guidance cut by 700 million yen (16.3%) to 3,600 million yen due to merger and IT costs.
- Net profit and dividend forecasts unchanged; annual payout remains at 90 yen per share.
- No material changes to full-year sales or net profit estimates.
2026年8月期第1四半期決算説明資料
Ｇ－マテリアルＧ (156A0)
Financial Results & Forecasts
20260114 15:30
- PR事業で味の素「音でみるレシピ SOUNDFUL RECIPE」が複数の広告賞受賞（ACC TOKYO CREATIVITY AWARDS 4賞、広告電通賞78回受賞）。
- グリナ®調査リリース＆新ウェブCM公開で約90件のメディア露出、広告換算値4,400万円。
- デジタルマーケティング事業でBridge参画により顧客数・顧客単価向上、売上・利益規模拡大。
- PRプラットフォーム事業でトレプロ参画により売上・利益ともに前年同期比規模拡大。
- 売上高前期比増加（25/8期Q1 1,639百万円 → 26/8期Q1 2,170百万円）。
- 営業利益前期比増加（25/8期Q1 242百万円 → 26/8期Q1 349百万円）。
- PRCセグメント（PRコンサルティング）が売上高・利益率で高い貢献。
- PRパーソン数増加（25/8期Q1 165人 → 26/8期Q1 208人）。
- 将来予想は楽観的だが、経済状況変化により業績が予想と異なる可能性あり。
2026年５月期第２四半期（中間期）決算短信〔日本基準〕(連結)
佐鳥電機 (74200)
Financial Results & Forecasts
20260114 15:30
佐鳥電機株式会社 (7420) FY2026 Q2 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 78341 | 2079 | 2256 | 1545 |
|---|
| YoY | +0.7% | +1.1% | +37.9% | +35.9% |
|---|
| Fcst (mil yen) ▲ | 160000 | 3600 | 3500 | 2600 |
|---|
| YoY | +2.4% | -9.9% | +14.7% | +3.0% |
|---|
| Prog | 49.0% | 57.8% | 64.5% | 59.4% |
|---|
| Dividends ○ 2026年5月期(予想) | Total 90.00 · EPS 180.96 |
|---|
Modest revenue growth driven by semiconductor equipment demand and India market strength, offset by declines in office equipment; profitability boosted by forex gains.
Business highlights
-
Semiconductor equipment demand
Control components for semiconductor manufacturing showed recovery in demand.
-
India market performance
India operations delivered outsized growth contributing to top-line stability.
-
Office equipment decline
Unit products for office equipment continued downward trend.
-
Profitability drivers
Operating margin expansion limited by revenue mix, while forex gains significantly boosted net income.
Financial position
-
Cash generation
Cash flow from operations was negative, indicating a use of cash despite accounting profit.
-
Working capital
Working capital increased due to higher inventory and receivables, offset partially by higher payables.
-
Leverage
Total liabilities increased by 47.5B JPY, driven by short-term borrowings (33.65B JPY).
-
Capital allocation
Proceeds from asset disposal (5.4B JPY) and debt issuance (21.82B JPY net) suggest opportunistic liquidity management.
-
Structural changes
Retained earnings declined (31.84B JPY) due to share buyback reversal (41.84B JPY) and FX adjustments (16.18B JPY).
Analyst take
- Company shows selective strength in cyclical semiconductor markets while facing structural challenges in office equipment. Core business momentum remains fragile despite emerging market success.
- Balance sheet shows mixed signals: working capital expansion and rising leverage offset by disciplined capital allocation. Cash flow weakness is concerning.
- Semiconductor equipment demand recovery appears broad-based, supporting peers in capital equipment sector. Office equipment decline reflects industry-wide shift to software solutions.
2026年８月期 第１四半期決算短信〔日本基準〕（連結）
Ｇ－マテリアルＧ (156A0)
Financial Results & Forecasts
20260114 15:30
マテリアルグループ株式会社 (156) FY2026 Q1 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 2170 | 349 | 323 | 188 |
|---|
| YoY | +32.4% | +43.7% | +32.6% | +23.9% |
|---|
| Fcst (mil yen) ○ | 8964 | 1150 | 1037 | 612 |
|---|
| YoY | +42.6% | +38.2% | +37.6% | +30.5% |
|---|
| Prog | 24.2% | 30.3% | 31.1% | 30.7% |
|---|
| Dividends ○ 2026年8月期（予想） | YE 26.10, Total 26.10 · EPS 63.55 |
|---|
Material Group delivered strong YoY growth in Q1 2026, driven by M&A integration, deeper PR-digital synergy, and expanded talent acquisition, with all profitability metrics outperforming revenue growth.
Business highlights
-
M&A integration
Bridge acquisition enhanced PR-digital fusion, boosting cross-segment collaboration.
-
Talent acquisition
Aggressive hiring and case management improvements drove revenue scale-up.
-
PR Platform growth
TikTok-powered recruitment via Trepro subsidiary accelerated service expansion.
-
Profitability
Operating margin expanded 110bps YoY despite revenue growth, indicating operational leverage.
Financial position
-
Cash generation
Cash decreased by 71,465 thousand JPY despite accounting profit.
-
Working capital
Working capital increased due to higher accounts receivable and liabilities.
-
Leverage
Debt increased significantly (2,075,370 thousand JPY), with both short-term and long-term borrowings rising.
-
Capital allocation
Dividends paid (250,436 thousand JPY) exceeded retained earnings growth (188,114 thousand JPY).
-
Structural changes
Goodwill and deferred tax assets increased due to acquisition (トレプロ stock purchase).
Analyst take
- The company is executing well on its vision to become the '4th pillar' of marketing, with PR-storytelling as the core differentiator. Integration of Bridge and Trepro suggests a repeatable playbook for bolt-on acquisitions.
- Balance sheet health weakened this quarter due to rising leverage, poor cash conversion, and equity erosion from dividends. Working capital dynamics and acquisition-related assets warrant closer monitoring.
- Validates the growing demand for integrated PR-digital solutions, particularly among brands seeking narrative-driven engagement. Peers may face pressure to demonstrate similar strategic clarity.
2026年8月期第1四半期決算説明資料
Ｇ－ココナラ (41760)
Financial Results & Forecasts
20260114 15:30
- マーケットプレイスセグメント: 売上高10.9%増、過去最高。売上総利益も過去最高。
- エージェントセグメント: 売上高0.7%減、クライアント数49%増、稼働者数47%増。
- ココナラテック: 商談数過去最高、専任担当型モデルへ転換。
- ココナラアシスト: 累計稼動数450件（前期比379%増）、高単価モデルへ移行。
- エージェントセグメント: 今後業績割合拡大、成長率寄与加速見込み。
- AI活用: スキル提案AIエージェント導入、要件定義自動化。
- M&A戦略: 既存領域深化、新規領域展開計画。
- 財務状況: 自己資本比率32.7%、新規投資と人件費バランス維持。
2026年５月期 第２四半期決算短信〔日本基準〕（連結）
ＧａｍｅＷｉｔｈ (65520)
Financial Results & Forecasts
20260114 15:30
financial results section missing: forecast rows
2026年８月期 第１四半期決算短信〔日本基準〕（連結）
Ｇ－ココナラ (41760)
Financial Results & Forecasts
20260114 15:30
株式会社ココナラ (4176) FY2026 Q1 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 2467 | 79 | 81 | 70 |
|---|
| YoY | +3.9% | -26.5% | +1.9% | -32.9% |
|---|
| Fcst (mil yen) ○ | 11000 | 450 | 450 | 360 |
|---|
| YoY | +16.9% | +75.7% | +98.0% | +17.3% |
|---|
| Prog | 22.4% | 17.6% | 18.0% | 19.4% |
|---|
| Dividends ○ 2026年8月期（予想） | - · EPS 15.94 |
|---|
Kokona (4176) showed mixed Q1 results with revenue growth but significant profit decline, driven by expansion efforts and AI investments.
Business highlights
-
Revenue Growth
Revenue increased by 3.9% YoY, driven by expansion in service offerings and AI adoption.
-
Profit Decline
Operating profit fell 26.5% YoY due to higher costs from expansion and AI investments.
-
Market Expansion
Kokona Skill Marketplace surpassed 1 million service listings, expanding the platform's reach.
-
AI Adoption
AI adoption in customer and internal operations improved efficiency but contributed to cost increases.
Financial position
-
Cash generation
No direct cash flow data provided, but prepaid expenses increased significantly while other current assets decreased.
-
Working capital
Working capital likely improved due to decrease in liabilities (80,947 thousand JPY) outweighing asset changes.
-
Leverage
Leverage decreased significantly with reduction in long-term borrowings and deposits.
-
Capital allocation
Increase in retained earnings (70,577 thousand JPY) and stock options (40,288 thousand JPY) suggests internal reinvestment and potential equity compensation.
-
Structural changes
No major structural changes identified; movements appear operational rather than transformational.
Analyst take
- Kokona is prioritizing growth over profitability, investing in AI and platform expansion to capture the large untapped online service market. However, margin compression raises concerns about near-term sustainability.
- The balance sheet shows improved financial health with reduced leverage and stable working capital dynamics. The increase in prepaid expenses and retained earnings suggests strong operational cash management and profitability.
- The results reflect broader industry trends where platforms are investing heavily in AI and digital transformation to compete in the growing online service economy. Peers may face similar margin pressures.
2026年２月期 第３四半期 決算補足説明資料
ハブ (30300)
Financial Results & Forecasts
20260114 15:30
- 以下は、株式会社ハブの2024年3月期決算説明会資料の要約です。
1. 事業概要
- 会社名：株式会社ハブ
- 設立：1998年5月
- 事業内容：英国風PUB事業等
- 本社：東京都千代田区外神田3丁目14-10
- 代表者：太田 剛
- HP：https://www.pub-hub.com（事業）、https://www.pub-hub.co.jp（企業）
2. 財務情報
- 証券コード：3030
- 発行済株式総数：12,830,200株
- 株主総数：12,200名
- 大株主：
- 株式会社MIXI（20.02%）
- ロイヤルホールディングス株式会社（14.83%）
- 株式会社久世（8.73%）
- みのりホールディングス株式会社（6.60%）
3. 経営戦略
- 創業50年ビジョン（2022-2030）：
- 目標：心を豊かにするリアルコミュニケーションの場としてPUBが社会において重要な役割を果たし続ける。
- 主な目標：
- 出店ターゲットを47都道府県に拡大し、厳選した200店舗体制を構築する。
- 積み重ねてきた価値を磨き続けると共に新たな感動体験を創造する。
- 業界の常識を覆す「最高の処遇」と「多様な働き方」を達成する。
- 地域に愛される店舗を運営し、持続可能な社会の実現に貢献する。
- 企業価値を継続的に高め、魅力的な株主還元を実現する。
- 中期経営計画（2025-2027）：
- 「挑戦」組織としての力を強化。
- 営業戦略、販売戦略、商品戦略、物流戦略、人財戦略、DX・システム戦略、体験価値戦略、資本・財務戦略などを中心に展開。
4. 事業実績
- 店舗数：107店舗（2024年3月期末）
- 売上高：128.3億円（2024年3月期）
- 営業利益：12.8億円（2024年3月期）
- 経常利益：13.5億円（2024年3月期）
- 当期純利益：8.7億円（2024年3月期）
5. 事業展開
- 出店戦略：「SmasH47」を軸に全国展開を目指す。
- 商品戦略：ターゲットを絞ったマーケティングを実行し、顧客とのエンゲージメントを強化。
- 人財戦略：処遇改善により従業員の満足度を向上させ、優秀な人財の確保と定着を組織の活性化に繋げる。
6. 株主還元
- 配当政策：安定的な配当を目指す。
- 株主還元：企業価値の向上と魅力的な株主還元を実現する。
7. リスク管理
- 見通し情報：本資料に記載された見通し情報は、現在の見込み、予測およびリスクを伴う想定に基づいて作成されており、実質的にこれらの記述とは異なる結果を招き得る不確実性を含んでいます。
8. お問い合わせ先
- 株式会社ハブ 経営企画部 IR担当
- TEL：03-3526-8682
- HP：https://www.pub-hub.co.jp/contact/
- この要約は、株式会社ハブの2024年3月期決算説明会資料の主要な内容をまとめたものです。詳細は、株式会社ハブの公式ウェブサイトを参照してください。
2026年８月期 第１四半期決算説明資料
ＳＨＩＦＴ (36970)
Financial Results & Forecasts
20260114 15:30
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（訂正・数値データ訂正）「2026年５月期第1四半期決算短信〔日本基準〕(連結) 」の一部訂正について
シーラＨＤ (88870)
Financial Results & Forecasts
20260114 15:30
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特別利益、特別損失及び営業外費用の計上並びに2025年11月期における業績予想と実績値の差異に関するお知らせ
マネーフォワード (39940)
Financial Results & Forecasts
20260114 15:30
- Recorded a 2,046 million yen gain from equity method investment due to a joint venture partner’s increased valuation.
- Posted 635 million yen in investment security losses and 1,646 million yen in related company stock losses (652 million yen for Biz Forward, 994 million yen for susten Capital Management).
- Reported 1,086 million yen in allowance for doubtful accounts for a loan to MoneyForward i Inc. (non-consolidating).
- Consolidated revenue and SaaS ARR landed within the forecast range; adjusted EBITDA exceeded the upper limit and operating profit neared it.
- Net profit attributable to parent company shareholders and earnings per share exceeded the upper limit of the previous forecast due to the equity method gain.
2025年11月期 通期決算説明資料
マネーフォワード (39940)
Financial Results & Forecasts
20260114 15:30
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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）
Ｇ－アクセルスペース (402A0)
Financial Results & Forecasts
20260114 15:30
株式会社アクセルスペースホールディングス (402) FY2026 Q2 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 564 | 1051 | -2191 | -1911 |
|---|
| YoY | -38.8% | -36.5% | - | - |
|---|
| Fcst (mil yen) ○ | 3646 | 4123 | -3999 | -3876 |
|---|
| YoY | +129.9% | +77.6% | - | - |
|---|
| Prog | 15.5% | 25.5% | - | - |
|---|
| Dividends ○ 2026年5月期（予想） | - · EPS -3879.00 |
|---|
AxelSpace Holdings reported a significant decline in sales and widened losses in the first half of FY2026, driven by weak demand and high costs, despite government support for the space industry.
Business highlights
-
Core product demand
Sales declined sharply by 38.8% YoY, reflecting weak demand for small satellite services.
-
Cost structure
Operating losses widened significantly due to high production and operational costs.
-
Government support
Government initiatives like the 'Space Strategy Fund' and defense budget allocations provide a positive backdrop for the industry.
Financial position
-
Cash generation
Cash and cash equivalents increased by 5,916,102 thousand yen due to equity issuance related to IPO.
-
Working capital
Working capital increased by 5,572,876 thousand yen, primarily due to cash inflow from equity issuance.
-
Leverage
Leverage decreased as long-term debt was reclassified to short-term, but total debt remained stable.
-
Capital allocation
Equity issuance increased capital and reserves, offset by a loss reducing retained earnings.
-
One-off vs structural changes
IPO-related cash inflow is structural, while debt reclassification is one-off.
Analyst take
- The company is facing significant headwinds in its core business, with weak demand and high costs leading to widening losses. While government support for the space industry is a positive, it may not be enough to offset current challenges.
- The balance sheet shows improved liquidity and reduced leverage due to equity financing, but earnings quality concerns persist from the interim loss.
- The broader space industry in Japan is receiving strong government backing, which could drive growth for well-positioned players. However, economic uncertainty and high costs remain risks.
2026年８月期 第１四半期決算説明資料
Ｇ－サイエンスアーツ (44120)
Financial Results & Forecasts
20260114 15:30
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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)
シーラＨＤ (88870)
Financial Results & Forecasts
20260114 15:30
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2025年11月期決算短信〔日本基準〕(連結)
マネーフォワード (39940)
Financial Results & Forecasts
20260114 15:30
financial results eps diluted parse failed: invalid number "倍": strconv.ParseFloat: parsing "倍": invalid syntax
2025年11月期 決算短信[日本基準]（連結）
テクノアルファ (30890)
Financial Results & Forecasts
20260114 15:30
financial results section missing: forecast rows
2026年５月期 第２四半期決算説明資料
東海ソフト (44300)
Financial Results & Forecasts
20260114 15:30
2025年5月期業績の概要
1. 事業概要
- 組織構成：本社（420名）、三重支店（28名）、大阪支店（10名）、東京支店（106名）、静岡事業所（19名）、AJ・Flat株式会社（228名）。
- 事業分野：
- 組込み関連事業：電動化（EV）やコネクテッド技術を中心に開発。
- 製造・流通及び業務システム関連事業：工場の自動化・見える化、高度物流システムの実現、製造関連業務の提案・開発。
- 金融・公共関連事業：行政のデジタル化の推進、経済的発展。
2. 2025年5月期業績
- 売上高：10,680百万円（過去最高）。
- 経常利益：1,864百万円（過去最高）。
- 営業利益：1,120百万円。
- 当期純利益：1,147百万円。
3. 事業別業績
- 組込み関連事業：売上高8,738百万円、利益1,505百万円。
- 製造・流通及び業務システム関連事業：売上高6,730百万円、利益1,014百万円。
- 金融・公共関連事業：売上高924百万円、利益515百万円。
- その他事業：売上高3,198百万円、利益465百万円。
4. SDGsへの貢献
- 環境：省エネ・省資源に係るシステム開発、グリーン購入の推進。
- 社会：ペーパーレス化の推進、働きやすい職場環境づくり。
- 統治：コーポレートガバナンスの徹底、情報セキュリティの確保。
5. 今期の目標
- 株主還元：安定的かつ継続的な株主還元拡充（配当金57円）。
- 事業拡大：DX関連事業の更なる拡大、労働集約型から顧客事業協業型へのシフト。
- M&A：更なる事業拡大を見据えたM&Aの実現。
- 生産性向上：生産性の向上と生産体制の強化（AI活用と積極採用）。
6. 今後の展望
- 当社は、「ソフトウエア開発を通じて日本の産業界の発展を支え、世界が掲げるSDGsの実現に資する。」という気概を持って、全社一丸となり、事業に邁進し企業価値の向上に努めて参ります。引き続きご支援のほど、よろしくお願い申し上げます。
7. お問合せ先
- 東海ソフト株式会社：常務取締役 山下一浩。
- TEL：052-300-8330。
- URL：https://www.tokai-soft.co.jp/inquiry/。
2025年11月期業績と2024年11月期業績との差異に関するお知らせ
テクノアルファ (30890)
Financial Results & Forecasts
20260114 15:30
- Sales increased by 13.9% YoY to 4,522 million yen.
- Operating profit surged 112.1% YoY to 586 million yen.
- Net profit rose 94.3% YoY to 412 million yen.
- All key metrics (sales, operating profit, net profit) showed significant growth.
- No revisions to guidance or unexpected results mentioned.
通期連結業績予想の修正に関するお知らせ
東海ソフト (44300)
Financial Results & Forecasts
20260114 15:30
- Revenue forecast increased by 40 million yen (0.3%) to 12,000 million yen.
- Operating profit forecast raised by 76 million yen (6.1%) to 1,325 million yen.
- Net profit forecast up by 13 million yen (1.5%) to 870 million yen.
- EPS forecast increased by 2.61 yen to 181.69 yen.
- Strong demand in embedded software and manufacturing/ERP systems drives revisions.
2026年２月期第３四半期決算短信〔日本基準〕（連結）
コレックＨＤ (65780)
Financial Results & Forecasts
20260114 15:30
株式会社コレックホールディングス (6578) FY2026 Q3 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 4958 | 147 | 110 | 119 |
|---|
| YoY | +9.8% | -8.5% | +14.1% | +18.4% |
|---|
| Fcst (mil yen) ▲ | 6814 | 192 | 141 | 137 |
|---|
| YoY | +5.4% | -29.8% | -35.9% | -37.9% |
|---|
| Prog | 72.8% | 76.6% | 78.0% | 86.9% |
|---|
| Dividends ○ 2026年2月期（予想） | YE 9.00, Total 9.00 · EPS 36.00 |
|---|
Colec Holdings showed mixed performance with revenue growth but declining EBITDA, while operating and ordinary profits improved, and net profit turned negative.
Business highlights
-
Revenue Growth
Sales increased by 9.8% YoY, driven by stable demand and portfolio diversification.
-
EBITDA Decline
EBITDA decreased by 8.5% YoY, reflecting higher costs or lower margins.
-
Operating Profit Improvement
Operating profit rose by 14.1% YoY, indicating better cost management or pricing power.
-
Net Profit Turnaround
Net profit turned negative (loss of 39,204 million yen) from a profit of 108,226 million yen YoY.
Financial position
-
Cash generation
Cash and cash equivalents decreased by 19.7%, while accounts receivable increased by 36.7%, indicating potential collection issues.
-
Working capital
Working capital increased due to higher accounts receivable and lower accounts payable.
-
Leverage
Total liabilities decreased by 1.3%, with a notable decrease in interest-bearing debt (4.4%).
-
Capital allocation
Retained earnings decreased by 23.1%, suggesting dividends, share buybacks, or reinvestment.
-
One-off or structural changes
Significant increase in other assets (90.7%) may indicate strategic investments or asset reclassification.
Analyst take
- The company demonstrates resilience in revenue growth but faces challenges in cost management and profitability sustainability.
- The balance sheet shows mixed signals: improving leverage but deteriorating cash generation and working capital dynamics. The decrease in retained earnings and increase in other assets warrant further investigation.
- Economic uncertainties and global market volatility may impact peers similarly, requiring cautious optimism.
2026年５月期 第２四半期（中間期）決算短信〔日本基準〕（連結）
東海ソフト (44300)
Financial Results & Forecasts
20260114 15:30
東海ソフト株式会社 (4430) FY2026 Q2 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 6177 | 733 | 761 | 491 |
|---|
| YoY | - | - | - | - |
|---|
| Fcst (mil yen) ▲ | 12000 | 1325 | 1350 | 870 |
|---|
| YoY | - | - | - | - |
|---|
| Prog | 51.5% | 55.3% | 56.4% | 56.4% |
|---|
| Dividends ○ 2026年5月期（予想） | YE 57.00, Total 57.00 · EPS 181.69 |
|---|
Tohoku Soft's H1 2026 results show stable performance with operating profit at 733M yen, driven by embedded software demand in automotive and industrial sectors, though growth may moderate in H2.
Business highlights
-
Embedded software demand
Strong demand in automotive (SDV shift) and industrial sectors supports revenue growth.
-
Project complexity
Increased project complexity requires enhanced management, but impact on full-year results is minimal.
-
H2 outlook
H2 growth may slow due to cautious corporate investment, but focus remains on sustainable profitability.
-
AJ Flat acquisition
New subsidiary integration completed, but no material impact on H1 results.
Financial position
-
Cash generation
Operating cash flow of 185,892 thousand yen, significantly lower than accounting profit of 761,852 thousand yen.
-
Working capital
Increase in receivables and contract assets (587,236 thousand yen) offset by decline in cash (737,344 thousand yen) and electronic records receivable (130,943 thousand yen).
-
Leverage
Total liabilities decreased by 559,945 thousand yen, primarily due to long-term debt reduction (536,154 thousand yen).
-
Capital allocation
Significant cash outflow for debt repayment (662,685 thousand yen) and dividends (263,153 thousand yen).
-
One-off/structural changes
No material one-off items identified; changes appear structural (e.g., debt reduction, working capital shifts).
Analyst take
- Tohoku Soft demonstrates operational stability in a challenging macro environment, with embedded software remaining a key growth driver. However, H2 caution suggests revenue may not accelerate meaningfully.
- The balance sheet shows improving leverage and disciplined capital allocation, but weak cash conversion and working capital dynamics warrant closer monitoring.
- Automotive SDV trends and industrial digitalization are supporting software demand, but corporate IT budgets may tighten in H2, affecting peers similarly.
通期連結業績予想の修正に関するお知らせ
コレックＨＤ (65780)
Financial Results & Forecasts
20260114 15:30
- Revised annual forecast: Sales up 2.2% to 6,814, EBITDA up 16.0% to 192, operating profit up 18.7% to 141, net profit up 25.2% to 36 (all in ¥100 m).
- Special gain of 212 (¥100 m) from seller’s compensation for past subsidy-application irregularities at acquired Aoie.
- Media platform and outsourcing segments outperforming due to stronger client demand and new media launches.
- No revision to earnings per share guidance (5.03 ¥).
- Prior-year net profit was 19 (¥100 m).
2026年２月期第３四半期決算説明資料
コレックＨＤ (65780)
Financial Results & Forecasts
20260114 15:30
- Revenue grew 48.5% YoY to ¥1,838M in Q3 FY2026, with cumulative revenue up 53.4% to ¥5,768M.
- EBITDA surged 38.7% YoY to ¥186M, with cumulative EBITDA up 152.3% to ¥409M.
- Operating income rose 54.3% YoY to ¥159M, with cumulative operating income up 184.7% to ¥390M.
- Media Platform segment remains largest contributor (~60% of revenue), driven by AI-powered ad optimization.
- Outsourcing segment launched new service KUDEN for property management, focusing on recurring revenue.
- Energy segment expanded into corporate solar projects, leveraging government incentives.
- AI and digital transformation are key strategic initiatives across all segments.
- Macroeconomic uncertainty, competition in digital advertising, and regulatory risks are key challenges.
- Forecast: Revenue growth of 30-40% YoY, EBITDA margin expansion to 10-12%.
- Company positioned for sustainable growth with diversified business model and AI-driven expansion.
2026年８月期 第１四半期決算短信〔日本基準〕(連結)
Ｇ－グッドパッチ (73510)
Financial Results & Forecasts
20260114 15:30
株式会社グッドパッチ (7351) FY2026 Q1 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 1206 | 77 | 107 | 60 |
|---|
| YoY | -0.6% | -39.9% | -18.6% | -31.5% |
|---|
| Fcst (mil yen) ○ | 5600 | 560 | 632 | 409 |
|---|
| YoY | +10.1% | +0.5% | +3.1% | +0.5% |
|---|
| Prog | 21.5% | 13.8% | 16.9% | 14.7% |
|---|
| Dividends ○ 2026年8月期(予想) | YE 10.00, Total 10.00 · EPS 46.83 |
|---|
Goodpatch reported a decline in sales and profitability in Q1 2026, with operating profit dropping significantly due to weak demand and cost pressures, despite progress in AI-driven design initiatives.
Business highlights
-
Core product demand
Sales declined slightly YoY, reflecting weak demand in the domestic market.
-
Profitability decline
Operating profit fell sharply due to cost pressures and lower sales.
-
AI-driven design initiatives
Progress in AI and DX-related services, but not yet translating into revenue growth.
-
Geographic exposure
Domestic market weakness offset by some overseas demand, but overall impact limited.
Financial position
-
Cash generation
Cash and cash equivalents decreased by 409,050 thousand yen, while prepaid expenses increased by 52,328 thousand yen.
-
Working capital
Current assets decreased by 350,207 thousand yen, while current liabilities decreased by 339,159 thousand yen.
-
Leverage
Total liabilities decreased by 360,039 thousand yen, with a notable decrease in long-term borrowings by 25,824 thousand yen.
-
Capital allocation
Dividends paid led to a decrease in retained earnings by 87,337 thousand yen, while quarterly net income increased retained earnings by 60,960 thousand yen.
-
Structural balance sheet changes
Deferred tax assets decreased by 51,069 thousand yen, while investment securities increased by 49,660 thousand yen.
Analyst take
- The company is in a transitional phase, with AI-driven initiatives showing promise but not yet offsetting weak demand and cost pressures. Near-term profitability is under pressure.
- The company's balance sheet shows a mixed picture with some areas of concern, such as the decrease in cash and cash equivalents, but also positive developments like the reduction in liabilities. The overall financial resilience appears stable, with no significant deterioration in key metrics.
- The broader design and digital transformation industry faces headwinds from economic uncertainty, but AI adoption remains a key growth driver for firms with strong capabilities.
通期業績予想の修正に関するお知らせ
Ｇ－ベースフード (29360)
Financial Results & Forecasts
20260114 15:30
- Revenue forecast revised down by 12.1% to 15,301 million yen due to higher customer acquisition costs and weaker convenience store sales.
- Operating profit forecast unchanged at 193 million yen, supported by cost cuts and improved customer lifetime value.
- New customer acquisition slowed by disciplined ad spending, but existing customer retention and LTV remain strong.
- Convenience store sales softened due to shelf placement changes, but long-term risks are mitigated by stronger brand positioning.
- Company plans to shift marketing focus to non-digital channels and expand product improvements to drive recovery.
2026年２月期第３四半期決算短信〔日本基準〕(非連結)
ハブ (30300)
Financial Results & Forecasts
20260114 15:30
株式会社ハブ (3030) FY2026 Q3 Non-consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 8501 | 444 | 436 | 416 |
|---|
| YoY | +5.2% | +12.6% | +13.9% | +14.7% |
|---|
| Fcst (mil yen) ○ | 11300 | 470 | 450 | 420 |
|---|
| YoY | +6.3% | +3.7% | +2.0% | -5.8% |
|---|
| Prog | 75.2% | 94.5% | 96.9% | 99.0% |
|---|
| Dividends ○ 2026年2月期(予想) | YE 10.00, Total 10.00 · EPS 33.39 |
|---|
HUB Inc. (3030) delivered solid Q3 results with 5.2% sales growth and 12.6% operating profit expansion, driven by strategic out-of-home dining demand and cost discipline.
Business highlights
-
Core product demand
Sales grew 5.2% YoY, supported by inbound tourism and domestic foot traffic recovery.
-
Overseas growth
Inbound customer targeting via members program contributed to revenue growth.
-
Cost structure
Operating profit grew 12.6% YoY despite rising material and labor costs.
-
Expansion strategy
Added 3 new locations (109 total stores) with focus on transportation hubs.
Financial position
-
Cash generation
No direct cash flow data provided, but accounting profit increased by 416 million JPY.
-
Working capital
Working capital increased by 211 million JPY due to higher accounts receivable.
-
Leverage
Total liabilities increased by 140 million JPY, driven by higher accounts payable and accrued expenses.
-
Capital allocation
Dividends paid (125 million JPY) were offset by share-based compensation (21 million JPY) and retained earnings (416 million JPY).
-
Balance sheet structure
Total assets grew by 453 million JPY, with both current and fixed assets increasing.
Analyst take
- The results reflect strong operational execution in a challenging macro environment, with particular strength in inbound tourism and cost management.
- The balance sheet shows stable but not exceptional quality. Working capital deterioration (receivables growth) is the key concern, while capital allocation remains disciplined. No red flags, but cash flow transparency would improve confidence.
- Out-of-home dining recovery appears more advanced than previously anticipated, particularly in transportation hub locations.
2026年８月期 第１四半期決算短信〔日本基準〕(連結)
ＳＨＩＦＴ (36970)
Financial Results & Forecasts
20260114 15:30
株式会社ＳＨＩＦＴ (3697) FY2026 Q1 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 34845 | 2817 | 2778 | 1795 |
|---|
| YoY | +15.5% | -19.9% | -16.2% | -9.2% |
|---|
| Fcst (mil yen) ○ | 150000 | 20000 | 20000 | 13500 |
|---|
| YoY | +15.5% | +13.4% | +16.3% | +24.3% |
|---|
| Prog | 23.2% | 14.1% | 13.9% | 13.3% |
|---|
| Dividends ○ 2026年8月期(予想) | - · EPS 51.27 |
|---|
Financial position
-
Cash generation
Total assets increased by 2,101 million yen, primarily due to a 1,592 million yen increase in cash and deposits from borrowings.
-
Working capital
Short-term borrowings increased by 4,000 million yen for working capital purposes, offsetting a decrease in long-term borrowings (including those due within a year) by 897 million yen.
-
Leverage
Total liabilities increased by 276 million yen, with a notable increase in short-term borrowings and a decrease in long-term borrowings.
-
Capital allocation
Net assets increased by 1,824 million yen, primarily due to a 1,795 million yen increase in retained earnings from quarterly net profit.
-
One-off or structural changes
Deferred tax liabilities decreased by 2,141 million yen due to tax payments, which is a one-off adjustment.
Analyst take
- The balance sheet shows a strong liquidity position with improving retained earnings, but reliance on short-term borrowings for working capital could introduce refinancing risks. Overall, the financial health is stable with positive signals in cash generation and capital allocation.
- The company's financial resilience is supported by strong liquidity and profitability, but investors should monitor the reliance on short-term debt for potential refinancing risks.
- Risk flag: watch
2026年2月期第3四半期決算説明資料
Ｇ－識学 (70490)
Financial Results & Forecasts
20260114 15:30
- Sales: ¥11.2B (+23.6% YoY)
- Operating profit: ¥2.8B (+30.0% YoY)
- Net profit: ¥1.8B (+30.0% YoY)
- Consulting revenue: ¥7.5B (+20.0% YoY)
- Platform services revenue: ¥2.5B (+30.0% YoY)
- Fund business: ¥1.024B gain from sale
- Targeting M&A in Japanese manufacturing (2 acquisitions completed)
- No material changes stated
2026年8月期 第１四半期 決算説明資料
Ｇ－ウォンテッドリー (39910)
Financial Results & Forecasts
20260114 15:30
- 以下は、資料の内容を要約したものです。
会社概要
- 会社名: ウォンテッドリー株式会社
- 代表取締役: 仲暁子
- 証券コード: 3991（東証グロース）
- 本社所在地: 東京都港区白金台5-12-7 MG白金台ビル4F
沿革
- 2010年9月: フューエル株式会社を設立
- 2012年2月: 会社訪問アプリ「Wantedly」（現 Wantedly Visit）をリリース
- 2016年1月: つながり管理アプリ「Wantedly People」をリリース
- 2017年3月: 東京証券取引所マザーズ市場に上場
- 2017年9月: シンガポールで公式にサービス開始
- 2021年9月: Engagement Suite 「Story」社内報、「Pulse」チームマネジメント、「Perk」福利厚生をリリース
- 2022年4月: 市場区分見直しに伴い東京証券取引所グロース市場に移行
- 2024年1月: 次世代型採用管理システム「Wantedly Hire」をリリース
サービス概要
- Wantedly Visit
- 会社訪問アプリ
- 受注率改善とカスタマーサクセス強化を目指す
- Wantedly Hire
- 次世代型採用管理システム
- タイムリーな対応と業務効率化を実現
- Engagement Suite
- Story: 社内報
- Pulse: チームマネジメント
- Perk: 福利厚生
価格体系
- Visit: ⽉額6〜22万円（上位プランはスカウトオプションをバンドル）
- Hire: ⽉額2.7万円〜
- Engagement Suite: 12ヶ⽉、24ヶ⽉の契約期間
- Perk: 6ヶ⽉、12ヶ⽉、24ヶ⽉の契約期間（基本プラン）
- オプション: 10名単位でのライセンス購入、1オプション10万円〜
ESG / SDGs
- 学⽣のキャリア作りを⽀援
- 仕事を通じた⼈々の持続可能な⾃⽴を実現
- 学⽣のキャリア⽀援を通じて「シゴトでココロオドルひとをふやす」ための取組を実施
- 起業家精神を持ち、ビジネスの第⼀線で活躍する⼈を増やす活動をしております。
注意事項
- 本資料に掲載されている情報には、業績予想‧事業計画等の将来の⾒通しに関するものが含まれています。
- これらの情報については、現時点で当社が⼊⼿している情報及び合理的であると判断する⼀定の前提に基づいており、リスクや不確実性を含むものです。
- 当社としてその実現や将来の業績を保証するものではなく、実際の業績はこれら将来の⾒通しと異なる可能性があることにご留意ください。
- 本資料は当社についての情報提供を⽬的とするものであり、当社株式の購⼊や売却等の勧誘を⽬的としたものではありません。投資に関する決定はご⾃⾝の判断において⾏っていただくようお願いいたします。
- この要約は、資料の主要な内容をまとめたものです。具体的な投資判断は、ご自身の判断で行ってください。
2026年８月期 第１四半期決算説明資料
Ｇ－ＡＢＥＪＡ (55740)
Financial Results & Forecasts
20260114 15:30
- Revenue: ¥1,198 million (+55.9% YoY), operating profit: ¥219 million (+¥124 million YoY)
- LLM projects now ~80% of revenue (up from 20% in 2024)
- Cost structure improved: COGS and SG&A both down 11 pts YoY to 41%
- Employee count stable at 133 (net change 0), hiring on plan
- GENIAC Phase 3 R&D costs rising, offset by higher margins
- Focus areas: mission-critical LLM APIs (Llama/Mistral/Gemma), local deployment options, and enterprise GPU/data tooling
- Healthcare LLM project (GENIAC) underway; medical data standardization by March 2026
- Robotics-AI fusion projects (AIRoA, NEDO) targeting 2026-2029 commercialization
- Platform case studies show 90%+ cost reductions in manufacturing/energy use cases
- No guidance revisions; risks noted but no surprises in results
2026年8月期 第1四半期決算補足説明資料
ヒトコムＨＤ (44330)
Financial Results & Forecasts
20260114 15:30
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2026年８月期第１四半期決算説明資料
プリモＧＨＤ (367A0)
Financial Results & Forecasts
20260114 15:30
- Sales revenue forecast: 30,000 million yen (YoY +7.1%)
- Operating profit forecast: 3,650 million yen (YoY +16.5%)
- Operating profit margin forecast: 12.2% (YoY +1.0p)
- Pre-tax income forecast: 3,200 million yen (YoY +17.1%)
- Net income forecast: 2,170 million yen (YoY +21.5%)
- Dividend per share: 120 yen (interim 60 yen, final 60 yen)
- ROE target: 15% by 2026 via cost cuts and efficiency gains
- Domestic bridal jewelry market growth: CAGR 9.3% (2021-2025)
- Overseas expansion: new stores in Taiwan/China, profitability focus
- Platinum price impact: gradual price adjustments planned due to margin pressure
2026年度2月期 第3四半期決算説明資料
Ｇ－ベースフード (29360)
Financial Results & Forecasts
20260114 15:30
- 2026年2月期売上高予想修正：153.0億円（前年比+0.4%）、前回予想174.1億円から下方修正
- 修正理由：デジタル広告市況悪化による新規獲得数未達、コンビニ棚位置低下による卸売上軟調
- 営業利益予想：1.9億円（前年比+41.8%）、期初予想堅持（固定費削減・AI活用による効率化）
- OMO戦略強化：デジタル広告以外のマーケティング施策に比重移動、過去購入者への再購入促進
- 商品戦略：主力商品群のおいしさ向上、休眠資産（累計定期購入者100万人）活用
- 成長目標：+10〜30%の売上成長率、利益率緩やかな改善を目指す
- ターゲット市場：麺・パン・スナック市場（4,000億円）での健康×時短×食シーンシェア拡大
- SBIR補助金採択：最大18.7億円（2024年10月8日採択、2024年11月〜2028年3月）
- 財務予想：2026年2月期売上高30.5億円、営業利益8.5億円（過去3期予測）
- 顧客層：働き盛り年代中心、75%超が健康/ダイエット目的
2026年２月期（2025年度）第３四半期決算補足資料
ベル２４ＨＤ (61830)
Financial Results & Forecasts
20260114 15:30
- Sales up 10.3% YoY to 101.8bn yen
- Operating profit up 11.6% YoY to 11.8bn yen
- Net profit up 11.9% YoY to 7.8bn yen
- BellCloud+ seats expanded to 8,750 (+610)
- HOL AI solution deployed at 5 clients, in talks with 38 more
- Launched Knowledge Generator for auto KCS creation
- Dividend payout ratio maintained at 50%, FY2025 forecast at 60 yen/share
- Direct-hire CM ratio rose to 85.7% (+4.0%)
- CM turnover fell to 1.9% (-0.2%)
- Focus on AI-driven automation and cloud expansion
2026年８月期 第１四半期決算説明資料
Ｇ－ＴＷＯＳＴＯＮＥ (73520)
Financial Results & Forecasts
20260114 15:30
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2026年８月期 第１四半期決算短信〔日本基準〕（連結）
文教堂ＨＤ (99780)
Financial Results & Forecasts
20260114 15:30
株式会社文教堂グループホールディングス (9978) FY2026 Q1 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 3442 | -44 | -47 | -50 |
|---|
| YoY | -0.3% | - | - | - |
|---|
| Fcst (mil yen) ○ | 14000 | 40 | 35 | 20 |
|---|
| YoY | -3.2% | - | - | - |
|---|
| Prog | 24.6% | -110.0% | -134.3% | -250.0% |
|---|
| Dividends ○ 2026年8月期（予想） | - · EPS 0.42 |
|---|
Bunko Group HD (9978) posted a slight YoY sales decline (-0.3%) in Q1 FY2026, with operating losses narrowing slightly, amid structural challenges in print publishing and cost pressures.
Business highlights
-
Core publishing demand
Print publishing market remains in structural decline, with magazine sales weak and book sales only modestly recovering.
-
Cost inflation
Rising labor and logistics costs pressuring margins, offset partially by cost optimization efforts.
-
Non-print growth areas
Stationery/toy sales and trading card specialist stores show resilience, with 39-month streak of same-store sales growth.
-
Education platform
Programming education enrollment stalls due to inflation, while senior brain-activation classes grow steadily.
-
Store rationalization
Closure of unprofitable stores contributed to slight sales decline but improved cost structure.
Financial position
-
Cash generation
Accounting profit declined due to a quarterly net loss, while cash flow dynamics are not explicitly detailed.
-
Working capital
Working capital increased due to higher inventory (446 million JPY) and accounts payable (626 million JPY).
-
Leverage
Total liabilities rose by 635 million JPY, primarily driven by trade payables, while assets grew by 584 million JPY.
-
Capital allocation
No explicit capital allocation signals (e.g., dividends, buybacks, or debt issuance) were mentioned.
-
One-off vs. structural changes
The net loss appears to be a one-off event, but working capital and liability trends suggest structural shifts in operations.
Analyst take
- The balance sheet shows signs of strain, with rising liabilities and a net loss reducing equity. Working capital dynamics suggest operational inefficiencies or strategic shifts. Leverage is increasing, which could limit financial flexibility.
- The deteriorating quality signals warrant caution. Further analysis is needed to assess whether the net loss is transient or indicative of deeper issues. Monitor working capital trends and leverage for signs of stabilization or deterioration.
- Risk flag: watch
2026年２月期 第３四半期決算短信〔日本基準〕 （非連結）
Ｇ－ベースフード (29360)
Financial Results & Forecasts
20260114 15:30
financial results section missing: forecast rows
2026年２月期第３四半期決算短信〔ＩＦＲＳ〕（連結）
ベル２４ＨＤ (61830)
Financial Results & Forecasts
20260114 15:30
株式会社ベルシステム24ホールディングス (6183) FY2026 Q3 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 109460 | 9436 | 9194 | 6258 |
|---|
| YoY | +1.4% | +28.1% | +28.7% | +28.7% |
|---|
| Fcst (mil yen) ○ | 150000 | 12000 | 11760 | 8300 |
|---|
| YoY | +4.5% | +3.6% | +4.7% | +0.4% |
|---|
| Prog | 73.0% | 78.6% | 78.2% | 75.4% |
|---|
| Dividends ○ 2026年2月期(予想) | YE 30.00, Total 60.00 · EPS 8100.00 |
|---|
Financial position
-
Cash generation
Operating cash flow decreased by 782 million JPY, while accounting profit (pre-tax) was 91.94 billion JPY. Cash conversion remains weak.
-
Working capital
Working capital increased by 28.14 billion JPY, driven by cash (20.37 billion JPY) and receivables (8.61 billion JPY).
-
Leverage
Total debt decreased by 5.2 billion JPY, but long-term debt increased by 89.4 billion JPY (offset by short-term debt reduction).
-
Capital allocation
Dividends paid (44.43 billion JPY) and share buybacks (implied by capital surplus decrease of 40.7 billion JPY).
-
Structural changes
Decrease in fixed assets (55.34 billion JPY) and long-term financial liabilities (43.79 billion JPY).
Analyst take
- Balance sheet health is stable but with mixed signals. Cash flow weakness and working capital buildup are concerns, while leverage management and capital returns are positive.
- Maintain cautious stance; monitor cash conversion and working capital trends for signs of deterioration.
- Risk flag: watch
2026年5月期第２四半期決算説明会資料
Ｇ－グロービング (277A0)
Financial Results & Forecasts
20260114 15:30
- Revenue: 56.5 billion JPY (YoY +45.9%)
- Operating profit: 21.0 billion JPY (margin 37.2%)
- Net profit: 15.6 billion JPY (margin 27.6%)
- AI-driven joint initiative consulting projects driving strong growth
- Operating expenses controlled via shared AI engineering resources
- Full-year guidance revised upward: revenue +2.1%, operating profit +6.7%, net profit +9.9%
- AI/Cloud business targeting discontinuous growth
- Consulting business shifting toward higher profitability
- Strong financials: ROE 51.6%, PBR 11.6x
- Potential M&A in consulting and AI domains for growth acceleration
2026年２月期 第３四半期業績説明資料（2025年９月～2025年11月）
Ｇ－メタリアル (61820)
Financial Results & Forecasts
20260114 15:30
- 以下は、2026年3月期第1四半期決算説明資料の要約です。
2026年3月期 第1四半期決算説明資料
4. 成長戦略
④ 中長期戦略
- 中長期目標
- ミッション第4章「マインドアップ ローディング事業」へ進む
- まずは建築分野へのAI活用（Gaussian Splatting）から開始
- 従来の翻訳AIを基礎に対話型のエージェントAIへ進化
- 専門技術領域の企業を買収し、顧客基盤と事業を拡大
- 中期売上目標
- 単位：百万円
- AI事業: 13,400
- メタバース事業: 10,000
- 短中期の事業成長を牽引するドライバー
- 長期的な事業成長の基盤を構築
- M&Aの最重点領域
- 中期売上目標の達成に向けて、短中期戦略（成長可能性の高い4つの戦略領域）と連動した「M&Aの最重点領域」を設定
- 積極的なM&Aの活用により、顧客基盤と事業の拡大を目指す方針
- 「人手修正の要らない翻訳AI」とのシナジー創出
- 「製薬特化 垂直統合エージェントAI」とのシナジー創出
- 「建築特化 垂直統合エージェントAI」とのシナジー創出
- 「事業創出 全自動AI」とのシナジー創出
- 当社グループの持続的成長に貢献期待の企業のみを選定
- 複数社にLOI（意向表明書）提出済
- 建設的な協議および各種DDを継続中
- 一部は業務提携を先行
- 中期売上目標達成の前提となる仮定条件
- 急成長する2大市場機会
- FY28目標達成にはオーガニックな事業成長に加えて、M&Aによるインオーガニック成長が必須
- FY28 売上目標：連結売上134億円
- MT (AI): 35億円
- 受託 (AI): 15億円
- SaaS (AI): 5億円
- HT: 7億円
- MV: 8億円
- AI/MV M&A Marketing: 40億円
- 24億円
- 2030年平均47.2%の驚異的な成長が見込まれる巨大市場
- AI MV AI/MV Marketing M&A
- AI市場の成長に対し、7年間で年間売上30億円
- メタバース市場の成長に対し、STUDIO
- 日本国内におけるAIやメタバース市場規
- FY26は総額10億円、FY27-28は総額24億円（年平均成長率41.2%）のプロダクトへと成長し
- 55社の短中期の成長（FY25-28：平
- 模の見通しに対し、短中期の成長（FY25-28：平均成長率約73.9%）にM&A（FY28におけるM&Aの内訳：18億円）を加えて、FY28において40億円を目指す
- 目標に対するFY26の進捗状況：
- 業界特化のドメイン知識 x 生成AIで成長を
- 建築分野向けBIMや不動産・住宅 STUDIO55社の売上8割を見込む
- STUDIO55社のバリューアップの他、今期約230件の案件を検討済、業界向けVRコンテンツでの受注増
- 生み出す方針だが成果は今後 LOI提出は数社
- 年平均62.0%で急拡大する次世代の成長分野
- ※参考：STUDIO55はFY2027では、売上の2割がMVセグメント、8割がAI/MV
要約
- 中長期目標
- 建築分野へのAI活用（Gaussian Splatting）から開始し、対話型のエージェントAIへ進化。
- 専門技術領域の企業を買収し、顧客基盤と事業を拡大。
- 中期売上目標
- AI事業: 13,400百万円
- メタバース事業: 10,000百万円
- 短中期の事業成長を牽引するドライバーとして位置付け。
- M&Aの最重点領域
- 積極的なM&Aの活用により、顧客基盤と事業の拡大を目指す。
- 「人手修正の要らない翻訳AI」や「製薬特化 垂直統合エージェントAI」などのシナジー創出を目指す。
- 複数社にLOI（意向表明書）提出済み。
- 中期売上目標達成の前提となる仮定条件
- FY28目標達成にはオーガニックな事業成長に加えて、M&Aによるインオーガニック成長が必須。
- FY28 売上目標：連結売上134億円。
- 2030年平均47.2%の驚異的な成長が見込まれる巨大市場。
- この要約は、2026年3月期第1四半期決算説明資料の主要な内容をまとめたものです。
2026年８月期 第１四半期決算短信〔日本基準〕(連結)
Ｇ－ＴＷＯＳＴＯＮＥ (73520)
Financial Results & Forecasts
20260114 15:30
株式会社TWOSTONE&Sons (7352) FY2026 Q1 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 5740 | 629 | 625 | 367 |
|---|
| YoY | +38.7% | +117.8% | +121.4% | +91.5% |
|---|
| Fcst (mil yen) ○ | 24182 | 1324 | 1321 | 660 |
|---|
| YoY | +33.8% | +61.6% | +63.7% | +33.6% |
|---|
| Prog | 23.7% | 47.5% | 47.3% | 55.6% |
|---|
| Dividends ○ 2026年8月期(予想) | YE 0.50, Total 0.50 · EPS 15.02 |
|---|
TWOSTONE&Sons delivered strong YoY growth in Q1 2026, driven by robust IT engineer demand and expansion of its Midworks platform, though high investment in talent acquisition weighed on margins.
Business highlights
-
IT engineer demand
Strong demand for IT engineers persisted, fueled by DX investments and AI adoption.
-
Midworks platform growth
Midworks business expanded, supporting engineer and client acquisition.
-
Cost structure
Operating profit surged 117.8% YoY, but high hiring/investment costs may limit margin expansion.
-
Macroeconomic risks
Geopolitical uncertainty and inflation persist, posing downside risks to demand.
Financial position
-
Cash generation
Cash and cash equivalents decreased by 477,160 thousand JPY despite an increase in total assets.
-
Working capital
Working capital increased due to higher accounts receivable and contract assets.
-
Leverage
Liabilities increased by 220,231 thousand JPY, primarily due to higher deferred taxes and bonus reserves.
-
Capital allocation
Net assets increased by 361,604 thousand JPY, driven by retained earnings from quarterly net profit and dividends.
-
Structural changes
No significant one-off items identified; changes appear structural.
Analyst take
- The company is capitalizing on structural IT talent shortages and AI-driven demand, but aggressive hiring/investment spending may limit margin expansion in the near term.
- The balance sheet shows mixed signals: while net assets improved due to retained earnings, cash generation weakened, and liabilities increased. This suggests cautious optimism about financial resilience but highlights risks from leverage and working capital dynamics.
- Peers in the IT staffing sector may also face rising talent acquisition costs, but those with scalable platforms (like Midworks) could outperform.
設立10周年記念配当に関するお知らせ
ガーデン (274A0)
Financial Results & Forecasts
20260114 15:30
- Garden (274A0) announces a 10th-anniversary dividend of 10 yen per share for the fiscal year ending February 2026.
- Total dividend per share revised to 100 yen (90 yen ordinary + 10 yen commemorative).
- Previous forecast was 90 yen (all ordinary).
- Final decision pending at a board meeting on April 24, 2026.
- Dividend reflects gratitude to shareholders for support over 10 years.
2026年２月期第３四半期決算説明資料
ガーデン (274A0)
Financial Results & Forecasts
20260114 15:30
- 2026年2月期の配当予想は1株あたり100円（前期比+10円）、記念配当10円を含む。
- 株主優待として「お食事1品無料券」を年2回進呈（100株以上保有で1-2枚）。
- 万馬軒の4店舗取得（2025年11月より収益貢献）、今期中に1店舗出店予定。
- 高田屋の事業譲受調整中（2026年2月末クロージング予定）、2024年11月期売上6.01億円、経常利益1.19億円。
- 2026年2月期の出店計画に万馬軒、高田屋、海外出店を含む。
- 既存店売上96.2%（店内）、入店客数93.1%（原材料高騰による値上げ影響）。
- 全店売上103.5%（新店込み）、客単価102.3%、入店客数101.1%。
- 飲食事業（壱角家67店舗）と不動産事業（居抜き物件買取り）を中心。
- M&A戦略により売上高171億円（2025年2月期）、店舗展開効率化。
- 2024年2月期売上高約180億円、営業利益約10億円、純利益約6億円。
2026年２月期 第３四半期決算短信〔日本基準〕（非連結）
ガーデン (274A0)
Financial Results & Forecasts
20260114 15:30
株式会社ガーデン (274) FY2026 Q3 Non-consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 13239 | 1045 | 971 | 636 |
|---|
| YoY | +3.8% | -24.2% | -23.5% | -27.5% |
|---|
| Fcst (mil yen) ○ | 17830 | 1380 | 1290 | 830 |
|---|
| YoY | +3.9% | -25.4% | -25.1% | -31.2% |
|---|
| Prog | 74.3% | 75.7% | 75.3% | 76.6% |
|---|
| Dividends ▲ 2026年2月期（予想） | YE 55.00, Total 100.00 · EPS 119.76 |
|---|
Garden Co., Ltd. reported a 3.8% year-on-year increase in sales to 13,239 million yen for the third quarter of the fiscal year ending February 2026. However, operating profit decreased by 24.2% to 1,045 million yen, ordinary profit by 23.5% to 971 million yen, and net profit by 27.5% to 636 million yen. The company faced challenges such as high operating costs and store closures, but also saw growth opportunities through new product launches, strategic partnerships, and expansion plans, including a joint venture in Thailand.
Financial position
-
Cash generation
Cash and deposits increased by 1,263 million yen, indicating strong cash generation.
-
Working capital
Working capital increased due to higher cash, deposits, and receivables, offset by higher payables.
-
Leverage
Total liabilities increased by 2,226 million yen, driven by higher long-term borrowings.
-
Capital allocation
Retained earnings decreased by 292 million yen due to dividend payments.
-
Structural changes
No significant one-off items; changes appear structural (e.g., borrowings, dividends).
Analyst take
- The balance sheet shows mixed signals: strong cash generation and stable working capital are positive, but rising leverage and dividend payouts warrant caution.
- Monitor leverage trends; strong cash flow supports resilience, but debt growth could pressure margins.
- 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－ＡＢＥＪＡ (55740)
Financial Results & Forecasts
20260114 15:30
株式会社ＡＢＥＪＡ (5574) FY2026 Q1 Non-consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 1198 | 219 | 219 | 182 |
|---|
| YoY | +55.9% | +131.8% | +131.5% | +113.3% |
|---|
| Fcst (mil yen) ○ | 4400 | 500 | 498 | 439 |
|---|
| YoY | +22.7% | +12.1% | +10.2% | -2.1% |
|---|
| Prog | 27.2% | 43.8% | 44.0% | 41.5% |
|---|
| Dividends ○ 2026年8月期（予想） | - · EPS 44.32 |
|---|
ABEJA delivered record Q1 sales and operating profit growth, driven by strong enterprise and public sector demand for AI platform solutions, though gross margins declined slightly due to strategic project mix.
Business highlights
-
Enterprise AI platform demand
Sales surged 55.9% YoY with record Q1 revenue, driven by continued IT investment in AI transformation projects.
-
Gross margin pressure
Gross margin declined YoY due to strategic project mix, but remained within expectations.
-
Operational efficiency
SG&A growth outpaced revenue growth, but remained below sales growth rate, contributing to profit expansion.
-
Market positioning
Company positioned as AI operations hub, transitioning from implementation to continuous AI deployment.
-
Strategic investments
New joint venture with Fujisanma Magazine Services to explore AI applications in publishing industry.
Financial position
-
Cash generation
Cash and cash equivalents decreased by 328,235 thousand JPY despite an increase in revenue.
-
Working capital
Working capital improved due to a significant reduction in contract liabilities and accrued liabilities.
-
Leverage
Total liabilities decreased by 279,460 thousand JPY, improving the balance sheet structure.
-
Capital allocation
New share subscription rights were exercised, increasing capital and capital surplus.
-
Structural changes
No significant one-off items; changes are primarily operational in nature.
Analyst take
- The balance sheet shows mixed signals: while working capital and leverage improved, cash generation lagged behind accounting profit, indicating potential liquidity concerns. The reduction in liabilities is a positive sign, but the decline in cash reserves warrants monitoring.
- Moderate conviction; monitor cash flow trends and working capital efficiency in the next quarter to assess sustainability.
- Risk flag: watch
2025年11月期 決算短信〔日本基準〕（非連結）
Ｇ－フィットクルー (469A0)
Financial Results & Forecasts
20260114 15:30
株式会社フィットクルー (469) FY2025 Non-consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 2920 | 274 | 267 | 249 |
|---|
| YoY | +19.0% | +143.2% | +143.2% | +462.7% |
|---|
| Fcst (mil yen) | 3570 | 344 | 319 | 261 |
|---|
| YoY | +22.3% | +25.4% | +19.5% | +4.9% |
|---|
| Prog | 81.8% | 79.7% | 83.7% | 95.4% |
|---|
| Dividends 2026年11月期（予想） | - · EPS 248.28 |
|---|
FITCRUE demonstrated strong growth in sales and profitability, driven by aggressive store expansion and tax benefits, despite macroeconomic uncertainties.
Business highlights
-
Store Expansion
Sales grew 19% YoY, supported by 7 new store openings, increasing total stores to 53.
-
Profitability Surge
Operating profit surged 143.2% YoY, with net profit rising 462.7%, driven by tax benefits.
-
Macroeconomic Headwinds
Economic outlook remains uncertain due to inflation, trade risks, and geopolitical tensions.
Financial position
-
Cash generation
Cash and cash equivalents decreased by 245,949 thousand yen despite an increase in accounts receivable.
-
Working capital
Working capital decreased due to a larger decrease in cash and cash equivalents compared to the increase in accounts receivable.
-
Leverage
Total liabilities decreased by 200,995 thousand yen, with both current and non-current liabilities declining.
-
Capital allocation
No significant capital allocation signals observed in the balance sheet changes.
-
Structural changes
Increase in fixed assets driven by building equipment and deferred tax assets, offset by decrease in long-term borrowings and deferred tax liabilities.
Analyst take
- FITCRUE's growth is structurally supported by its expansion strategy, but profitability is currently boosted by non-recurring tax benefits. Core business momentum is positive, but margin sustainability needs monitoring.
- The balance sheet shows mixed signals with deteriorating cash generation and working capital, but improving leverage. The company appears to be managing its liabilities effectively but needs to address cash flow and working capital efficiency.
- The fitness industry in Japan is seeing demand resilience, particularly in niche segments like female-focused gyms. However, broader economic risks could impact discretionary spending.
配当方針の変更及び配当予想の修正（初配）に関するお知らせ
Ｇ－グロービング (277A0)
Financial Results & Forecasts
20260114 15:30
- Company introduces first-ever dividend policy, targeting a 30% payout ratio.
- Dividend forecast revised: 15 yen per share for Q2 and full-year 2026.
- Change driven by strong Q2 results, including record revenue and operating profit.
- Growth investments remain priority, but capital allocation now balances investment, financial health, and shareholder returns.
- No prior dividends; shift reflects improved profitability and business maturity.
2026年8月期 第1四半期 決算説明資料
Ｇ－エコモット (39870)
Financial Results & Forecasts
20260114 15:30
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2026年８月期第１四半期決算短信〔ＩＦＲＳ〕(連結)
プリモＧＨＤ (367A0)
Financial Results & Forecasts
20260114 15:30
financial results section missing: forecast rows
2026年８月期第１四半期 株式会社セラク決算説明資料
セラク (61990)
Financial Results & Forecasts
20260114 15:30
- Revenue declined from ¥31.0B in 2023 to ¥30.0B in 2024, with further drop to ¥29.0B in 2025.
- Operating profit fell from ¥60.0B to ¥50.0B, then to ¥40.0B over the same period.
- Ordinary profit slightly decreased from ¥30.0B to ¥29.0B, then to ¥28.0B.
- Net profit decreased from ¥20.0B to ¥19.0B, then to ¥18.0B.
- Mid-term growth vision revised due to AI-driven business environment changes.
- Focus on high-value services, AI integration, and partner expansion for growth.
- “みどりクラウド らくらく出荷” saw reduced Q1 revenue but gained new JA adoptions.
- Digital Integration segment grew 0.8% in Q1 revenue but saw 23.1% profit decline.
- Machine Design Engineering segment grew 9.4% in Q1 revenue with 156.4% profit increase.
- AI and partner-driven growth strategies prioritized for future profitability.
2026年2月期 第3四半期決算説明資料
Ｇ－クリーマ (40170)
Financial Results & Forecasts
20260114 15:30
- Marketplace GMV at 10.9B JPY (96% YoY), 3Q11 monthly growth at 100% YoY, recovering.
- Marketplace revenue at 1.05B JPY (96% YoY).
- Launched anonymous delivery service (“Creema あんしん匿名便”) with Yamato Transport.
- Introduced gift features: “Gift Tab,” e-gift functionality, and gift catalog.
- Pet-themed special campaign to monetize pet-related content.
- Full-year sales forecast at 27.55B JPY (110% YoY), but operating profit forecast at 1.0B JPY (97% YoY).
- New services (e.g., “Creema SPRINGS,” “FANTIST”) driving 191% YoY growth.
- SEO, ad spend, and core system upgrades ongoing; 3D Secure 2.0 causing cart abandonment.
- ESG initiatives: regional craft collaborations, upcycling projects.
2026年２月期 第３四半期決算短信〔日本基準〕（連結）
Ｇ－メタリアル (61820)
Financial Results & Forecasts
20260114 15:30
(6182) FY2026 Q3 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 3367 | 117 | 93 | -7 |
|---|
| YoY | +8.2% | -61.7% | -67.7% | - |
|---|
| Fcst (mil yen) ○ | 4500 | 130 | 100 | 10 |
|---|
| YoY | +10.2% | +10.8% | -11.4% | -96.7% |
|---|
| Prog | 74.8% | 90.0% | 93.0% | -70.0% |
|---|
| Dividends ○ 2026年2月期（予想） | - · EPS 0.92 |
|---|
Metarial reported mixed results with revenue growth but significant profit declines, driven by weak AI segment performance and restructuring in HT and Metaverse segments.
Business highlights
-
AI Segment Decline
AI segment revenue and operating profit declined YoY due to reduced order intake and increased investment in brand awareness and operational restructuring.
-
HT Segment Profit Growth
HT segment operating profit increased YoY despite revenue decline, driven by cost optimization following the dissolution of Xtra Corporation.
-
Metaverse Segment Restructuring
Metaverse segment reduced losses YoY by shifting focus to the 'Metareal AI' project and integrating STUDIO55's VR business.
-
AI/MV Marketing Segment Introduction
New AI/MV Marketing segment reported revenue and losses due to the integration of STUDIO55's non-VR businesses.
Financial position
-
Cash generation
Cash and cash equivalents increased by 387,073 thousand JPY, while accounting profit showed a loss.
-
Working capital
Working capital improved due to increase in receivables and cash, partially offset by decrease in other current assets.
-
Leverage
Leverage increased due to rise in long-term borrowings, partially offset by reduction in bonds.
-
Capital allocation
Reduction in fixed assets suggests capital expenditure optimization or asset sales.
-
One-off or structural changes
Decrease in equity due to quarterly net loss, indicating potential structural challenges.
Analyst take
- The company is undergoing significant restructuring, with mixed results across segments. The AI segment's decline is a major concern, while HT's profit growth and Metaverse's loss reduction show some positive signs.
- The balance sheet shows mixed signals with improving cash generation and stable working capital, but deteriorating leverage and equity due to losses. The company appears to be managing short-term assets and liabilities efficiently but faces challenges in long-term financial health.
- The challenges in the AI segment may reflect broader industry pressures, while the HT segment's resilience suggests potential for operational improvements in similar businesses.
業績予想の修正に関するお知らせ
Ｇ－グロービング (277A0)
Financial Results & Forecasts
20260114 15:30
- Revised forecast for 2026 May period: revenue up 245M yen (+2.1%), operating profit up 250M yen (+6.7%), net profit up 252M yen (+9.9%).
- AI-driven joint-development JI consulting and wage-increase tax incentives drove the upgrade.
- No negative surprises; all metrics improved from prior guidance.
- Company reaffirms focus on profitability and long-term growth.
- Prior period (2025 May) results included for reference.
2026年8月期 第1四半期決算短信〔日本基準〕（連結）
Ｇ－エコモット (39870)
Financial Results & Forecasts
20260114 15:30
エコモット株式会社 (3987) FY2026 Q1 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 582 | -26 | -21 | -28 |
|---|
| YoY | +8.7% | - | - | - |
|---|
| Fcst (mil yen) ○ | 2428 | 56 | 61 | 41 |
|---|
| YoY | -19.2% | +12.9% | +13.1% | - |
|---|
| Prog | 24.0% | -46.4% | -34.4% | -68.3% |
|---|
| Dividends ○ 2026年8月期（予想） | - · EPS 7.94 |
|---|
Financial position
-
Cash generation
Cash and deposits increased by 513,532 thousand JPY, offsetting declines in short-term loans (330,000 thousand JPY) and receivables (112,275 thousand JPY).
-
Working capital
Working capital improved due to higher cash balances, despite reductions in short-term loans and receivables.
-
Leverage
Total liabilities increased slightly (19,138 thousand JPY), but fixed liabilities decreased (8,358 thousand JPY), reducing long-term debt burden.
-
Capital allocation
Increase in intangible assets (4,640 thousand JPY) and other investments (11,737 thousand JPY) signals strategic investments.
-
One-off vs. structural changes
Decline in profit reserves (28,778 thousand JPY) may reflect dividends or share buybacks, while increases in capital surplus (47,714 thousand JPY) and non-controlling interests (25,460 thousand JPY) suggest structural equity changes.
Analyst take
- The balance sheet shows stable financial health with improving working capital and strategic capital allocation. Leverage remains controlled, though rising contract liabilities require monitoring.
- Moderate positive signal for financial resilience, but monitor contract liabilities and receivables trends for potential risks.
- Risk flag: watch
2026年2月期 第3四半期決算説明会資料
Ｇ－ジェイドグループ (35580)
Financial Results & Forecasts
20260114 15:30
- GMV down 10.9% YoY to 32,999 million JPY; net sales down 6.4% to 13,333 million JPY.
- Operating profit up 44.8% YoY to 1,476 million JPY; EBITDA same.
- EC Platform segment sales down 23.1% YoY; BOEM/ECS down 22.9%, Rocondo down 26.5%.
- Brand segment sales down 1.5% YoY; Reebok down 18.3%, ANBUR LEAGUE up 100.5%.
- Operating expenses ratio improved to 28.7% (-0.6 ppt YoY) via cost cuts.
- Ad spend shifted from web ads to coupons/points; warehouse consolidation cut logistics costs.
- Debt-free (excluding Itochu loan), equity ratio 57.0% (48.6% excluding NCI).
- Magaseek active users stabilized; basket prices rose ~4% via coupon strategies.
- e-3PL shipment volume stable; aiming to become footwear logistics hub.
通期連結業績予想の修正に関するお知らせ
Ｇ－ジェイドグループ (35580)
Financial Results & Forecasts
20260114 15:30
- Revised forecast: Operating profit increased by 500 million yen (33.3%) to 2,000 million yen due to cost-cutting from Magasique integration and early M&A benefits from Royal Co.
- Sales and gross profit unchanged from prior forecast (45,000 million yen).
- M&A integration effects from Royal Co. exceeded expectations, but full impact still under review.
- PMI for Royal Co. completed in six months; further details to be disclosed in April earnings.
- No changes to net profit or other metrics in revised forecast.
2026年８月期 第１四半期決算短信〔日本基準〕（連結）
セラク (61990)
Financial Results & Forecasts
20260114 15:30
株式会社セラク (6199) FY2026 Q1 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 6252 | 582 | 587 | 356 |
|---|
| YoY | +0.9% | -24.3% | -24.3% | -25.8% |
|---|
| Fcst (mil yen) ○ | 27400 | 2850 | 2880 | 1870 |
|---|
| YoY | +10.6% | +11.7% | +10.8% | +9.4% |
|---|
| Prog | 22.8% | 20.4% | 20.4% | 19.0% |
|---|
| Dividends ○ 2026年8月期（予想） | YE 17.40, Total 17.40 · EPS 140.99 |
|---|
Financial position
-
Cash generation
Cash and cash equivalents increased by 300,008 thousand yen, indicating strong cash generation despite a decrease in work-in-progress inventory.
-
Working capital
Working capital movements show a decrease in work-in-progress inventory and an increase in accounts payable, which may indicate improved efficiency or delayed payments.
-
Leverage
Total liabilities increased by 624,781 thousand yen, primarily due to an increase in accounts payable and accrued taxes, while provisions decreased.
-
Capital allocation
The company repurchased its own shares, increasing the balance of treasury stock, which may signal confidence in the company's future prospects.
-
Structural balance sheet changes
Deferred tax assets increased significantly, which could be a structural change affecting the balance sheet.
Analyst take
- The balance sheet shows mixed signals with improving cash generation and capital allocation, but deteriorating leverage due to increased liabilities. The overall financial resilience appears stable but requires monitoring for potential risks.
- The mixed signals suggest a need for cautious optimism. While cash generation and capital allocation are positive, the increase in liabilities warrants close monitoring to ensure it does not impact future earnings quality.
- Risk flag: watch
2026年2月期 第3四半期決算短信〔日本基準〕（連結）
Ｇ－ジェイドグループ (35580)
Financial Results & Forecasts
20260114 15:30
financial results section missing: forecast rows
業績予想の修正（上方修正）に関するお知らせ
ＰＣＮＥＴ (30210)
Financial Results & Forecasts
20260114 15:30
- PCNET revised upward its fiscal 2026 (May) forecast due to stronger-than-expected demand for IT equipment lifecycle services and OS-driven PC refresh cycles.
- Sales increased by 300 million yen (3.1%) to 10,000 million yen; operating profit rose by 100 million yen (10%) to 1,100 million yen.
- All segments outperformed prior-year results, with Q2 (interim) sales and operating profit reaching record highs.
- Management cited accelerated growth momentum and expanded lead investments as key drivers for the upgrade.
- No material changes in guidance beyond the revised figures; note that actual results may differ.
2026年2月期 第3四半期決算短信〔日本基準〕（連結）
Ｇ－クリーマ (40170)
Financial Results & Forecasts
20260114 15:30
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2026年８月期 第１四半期決算短信［日本基準］(連結)
さいか屋 (82540)
Financial Results & Forecasts
20260114 15:30
株式会社さいか屋 (8254) FY2026 Q1 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 1028 | 6 | -10 | -7 |
|---|
| YoY | -4.2% | - | - | - |
|---|
| Fcst (mil yen) ○ | 4800 | 150 | 140 | 120 |
|---|
| YoY | +3.6% | +30.7% | +3.2% | +8.8% |
|---|
| Prog | 21.4% | 4.0% | -7.1% | -5.8% |
|---|
| Dividends ○ 2026年8月期(予想) | YE 5.00, Total 5.00 · EPS 24.22 |
|---|
Saikaya (8254) shows mixed Q1 results with improved operating profit but declining sales and ordinary profit, driven by cost reductions and one-off events.
Business highlights
-
Department store business
Sales declined but cost reductions and promotional events supported operating profit.
-
Real estate business
Steady performance with apartment business contributing to revenue.
-
Cost structure
Operating profit turned positive due to cost reductions and operational efficiency.
-
Deferred revenue
Significant deferred revenue from holiday orders to be recognized in Q2.
Financial position
-
Cash generation
Total assets increased by 207 million yen, while liabilities increased by 217 million yen, leading to a decrease in net assets by 9 million yen.
-
Working capital
No specific details provided on working capital movements.
-
Leverage
Liabilities increased by 217 million yen, which is higher than the increase in total assets.
-
Capital allocation
No specific details provided on capital allocation signals.
-
One-off or structural changes
No specific details provided on one-off or structural balance sheet changes.
Analyst take
- The company is making progress in cost management and operational efficiency, but revenue growth remains elusive. The turnaround is fragile and dependent on seasonal demand.
- The balance sheet shows a stable but cautious financial position. The increase in liabilities relative to assets is a concern, indicating potential leverage issues. However, the lack of detailed information on working capital, capital allocation, and one-off changes limits a comprehensive assessment.
- Retail sector faces continued pressure on sales, but cost discipline is key to profitability. Peers may benefit from similar operational improvements.
2026年8月期 第1四半期 決算短信〔日本基準〕（連結）
ＪＥＳＣＯ ＨＤ (14340)
Financial Results & Forecasts
20260114 15:30
JESCOホールディングス株式会社 (1434) FY2026 Q1 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 5105 | 600 | 632 | 393 |
|---|
| YoY | +6.1% | +112.4% | +107.2% | +269.5% |
|---|
| Fcst (mil yen) ○ | 20000 | 1800 | 1750 | 1100 |
|---|
| YoY | +4.9% | +4.5% | +3.4% | +2.2% |
|---|
| Prog | 25.5% | 33.3% | 36.1% | 35.7% |
|---|
| Dividends ○ 2026年8月期(予想) | YE 48.00, Total 48.00 · EPS 158.57 |
|---|
JESCO Holdings demonstrated strong business momentum in Q1 FY2026, with robust growth in domestic EPC business driven by renewable energy and communication systems, while overseas operations also contributed positively.
Business highlights
-
Domestic EPC Growth
Strong demand in renewable energy and communication systems drove revenue and profit growth.
-
Overseas Operations
ASEAN EPC business grew through design and estimation work for Japanese clients.
-
Operational Efficiency
Profit margins expanded significantly despite modest revenue growth.
-
Construction Segment
Focus on converting to higher-margin international contracts and improving receivables.
Financial position
-
Cash generation
No direct cash flow data provided, but asset and liability changes suggest improved liquidity.
-
Working capital
Working capital improved due to reduction in current liabilities and stable current assets.
-
Leverage
Significant reduction in total liabilities, improving leverage metrics.
-
Capital allocation
No major capital allocation signals detected; focus appears on debt reduction.
-
Structural changes
Reduction in property for sale and increase in construction in progress suggest operational shifts.
Analyst take
- The company is successfully executing its growth strategy through both domestic infrastructure demand and international expansion, with particularly strong execution in operational efficiency improvements.
- The balance sheet shows meaningful improvement in liquidity and leverage, driven by debt reduction and working capital optimization. The increase in equity and equity ratio further supports financial resilience.
- The results suggest continued strength in Japan's renewable energy and digital infrastructure sectors, while also validating the offshore outsourcing trend in construction services.
2026年５月期 第２四半期決算説明資料
ＰＣＮＥＴ (30210)
Financial Results & Forecasts
20260114 15:30
- Business performance revised upward: sales 10,000 million yen (+19.8% YoY), operating profit 1,100 million yen (+18.7% YoY), ordinary profit 1,000 million yen (+16.2% YoY), net profit 677 million yen (+15.0% YoY).
- Progress: sales at 50.1%, operating profit at 63.4% of full-year forecast.
- Dividend increased for 9th consecutive year: 677 yen per share (+11.2% YoY), targeting payout ratio >30% and DOE >5%.
- New services launched: One Coin Help Desk, media coverage in reuse economy newspaper and PC-Webzine.
- Core businesses: IT subscription (long-term rental), ITAD (used IT asset disposal), and communication device sales.
- Unique market position: only listed company offering end-to-end PC lifecycle management with nationwide technical centers.
- Addresses IT department challenges: resource shortages, urgent response burdens, enabling strategic focus.
- Subscription model benefits: cost stabilization, off-balance-sheet treatment, operational efficiency.
- Market growth drivers: worsening IT personnel shortages (expected by 2030), increasing demand for BPO and ITAD services.
2025年11月期 決算短信〔日本基準〕(非連結)
ＦＰパートナー (73880)
Financial Results & Forecasts
20260114 15:30
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2026年２月期 第３四半期決算短信〔日本基準〕（連結）
エスポア (32600)
Financial Results & Forecasts
20260114 15:30
financial results section missing: forecast rows
業績予想の修正に関するお知らせ
Ｓ ＦＯＯＤＳ (22920)
Financial Results & Forecasts
20260114 15:30
- Sales forecast revised down to 468,000 million yen (down 1.5%) due to delayed U.S. Aurora plant startup.
- Operating profit revised up to 8,800 million yen (up 17.3%) driven by strong domestic performance and asset sale gains.
- Net profit revised up to 8,000 million yen (up 77.8%) due to fixed asset and investment security sale benefits.
- EPS revised up to 252.58 yen (up 77.8%) reflecting higher net profit.
- No major surprises; revisions driven by operational timing and one-time gains.
2026年２月期 第３四半期 決算説明資料
エスエルディー (32230)
Financial Results & Forecasts
20260114 15:30
- No material changes stated.
2026年８月期 第１四半期決算短信〔日本基準〕（連結）
Ｇ－ウォンテッドリー (39910)
Financial Results & Forecasts
20260114 15:30
ウォンテッドリー株式会社 (3991) FY2026 Q1 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 1184 | 335 | 332 | 211 |
|---|
| YoY | -3.4% | -23.2% | -22.8% | -24.9% |
|---|
| Fcst (mil yen) ○ | 4970 | 1000 | 980 | 1540 |
|---|
| YoY | +1.2% | -39.2% | -40.4% | +42.1% |
|---|
| Prog | 23.8% | 33.5% | 33.9% | 13.7% |
|---|
| Dividends ○ 2026年8月期（予想） | YE 20.00, Total 20.00 · EPS 162.10 |
|---|
Wantedly's Q1 performance showed revenue decline and significant profit contraction due to reduced demand and efficiency challenges, despite steady user growth.
Business highlights
-
Core product demand
Revenue declined 3.4% YoY due to reduced lead generation efficiency from web marketing.
-
Profitability
Operating profit fell 23.2% YoY as revenue decline outpaced cost management.
-
User growth
Registered companies grew to 44,000 and individuals to 4.37 million, showing steady platform adoption.
-
Macroeconomic environment
Domestic labor market remains tight but global uncertainty persists, particularly from US trade policy.
Financial position
-
Cash generation
Cash and deposits decreased by 262,941 thousand JPY, indicating lower cash generation relative to accounting profit.
-
Working capital
Working capital decreased by 267,000 thousand JPY, primarily due to the reduction in cash and deposits.
-
Leverage
Leverage improved slightly as current liabilities decreased by 315,968 thousand JPY, mainly due to a reduction in deferred taxes.
-
Capital allocation
Net assets increased by 24,406 thousand JPY, driven by retained earnings from profit and dividends.
-
Structural changes
Fixed assets decreased by 24,561 thousand JPY, primarily due to a reduction in investments.
Analyst take
- The business faces demand-side challenges that aren't fully offset by user growth, suggesting potential structural issues in monetization efficiency.
- The balance sheet shows mixed signals. While leverage improved and capital allocation remains strong, cash generation declined, which could be a concern for short-term liquidity. Overall, financial resilience appears stable but requires monitoring.
- Recruitment tech companies may be experiencing similar lead generation difficulties as digital marketing efficiency declines.
2026年５月期 第２四半期決算説明資料
Ｇ－Ｇｌｏｂｅｅ (55750)
Financial Results & Forecasts
20260114 15:30
- Online English learning platform with TOEIC®, Eiken®, and multimedia content
- 30+ learning tools including AI-driven recommendations and score predictions
- 2025 fiscal year forecast: ¥100B revenue, ¥100B operating profit, ¥60B net profit
- 2026 fiscal year forecast: ¥120B revenue (+20%), ¥120B operating profit (+20%), ¥72B net profit (+20%)
- Acquired licenses for Academy Award-winning films (“Green Book,” “CODA”)
- Adjusted pricing for budget plans (“Movie Plan,” “English Conversation Plan”)
- Announced share buyback (Jan 14, 2026) for flexible capital strategy
- Founded in 2014, HQ in Tokyo, 48 employees (excl. temps)
- No material changes in subsequent chunks
2026年２月期 第３四半期決算短信〔ＩＦＲＳ〕（連結）
コメダ (35430)
Financial Results & Forecasts
20260114 15:30
株式会社コメダホールディングス (3543) FY2026 Q3 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 42403 | 7001 | 6921 | 4756 |
|---|
| YoY | +22.3% | +4.5% | +6.5% | +7.4% |
|---|
| Fcst (mil yen) ○ | 54880 | 10000 | 9970 | 6850 |
|---|
| YoY | +16.6% | +13.4% | +15.8% | +17.8% |
|---|
| Prog | 77.3% | 70.0% | 69.4% | 69.4% |
|---|
| Dividends ○ 2026年2月期（予想） | YE 30.00, Total 60.00 · EPS 6770.00 |
|---|
Komeda Holdings reported strong revenue growth driven by domestic expansion and overseas acquisitions, though operating profit growth lagged due to cost pressures.
Business highlights
-
Domestic demand
Strong revenue growth in domestic coffee shops despite cost pressures.
-
Overseas expansion
Significant growth in overseas stores through acquisition of POON Resources.
-
Cost structure
Operating profit growth lagged revenue growth due to rising costs.
-
Industry trends
External factors like inflation and geopolitical risks create uncertainty.
Financial position
-
Cash generation
Cash from operations increased by 1,399 million yen YoY, driven by higher pre-tax profit and lower other financial liabilities. However, cash balance declined by 3,360 million yen due to higher investments and financing outflows.
-
Working capital
Working capital decreased due to lower cash balance and higher other financial liabilities, despite increased pre-tax profit.
-
Leverage
Total debt decreased by 851 million yen YoY, primarily due to lower long-term borrowings, improving leverage metrics.
-
Capital allocation
Company invested in fixed assets and increased dividends, signaling confidence in future growth but reducing cash reserves.
-
One-off vs structural changes
No significant one-off items identified; changes appear structural, including higher fixed asset investments and dividend payouts.
Analyst take
- The company is executing well on its growth strategy, but cost pressures are a concern. The overseas expansion is a positive step toward diversification.
- The company's balance sheet shows mixed signals: improving leverage and strong operating cash flow are positive, but declining cash balance and working capital deterioration raise concerns about liquidity. Capital allocation appears balanced but may require monitoring if cash generation weakens.
- The broader food service industry faces similar cost and demand challenges, but Komeda's proactive expansion may help it outperform peers.
営業外収益（為替差益）の計上及び2026年５月期第２四半期（中間期）の連結業績予想値と実績値との差異に関するお知らせ
Ｇ－メディカルネット (36450)
Financial Results & Forecasts
20260114 15:30
- For Q2 FY2026, the company recorded a JPY 54,067 thousand foreign exchange gain due to yen depreciation, bringing total FX gains for the period to JPY 78,868 thousand.
- Revenue exceeded forecast by JPY 245 million (8.0%) due to strong domestic wholesale sales in the medical institution support business.
- Operating profit beat estimates by JPY 20 million (27.4%) thanks to domestic cost cuts and high-margin service orders overseas.
- Net income attributable to owners surged JPY 79 million (723.1%) above target, driven by FX gains and higher operating profit.
- Prior-year Q2 revenue was JPY 2,912 million with operating profit of JPY 47 million and a net loss of JPY 17 million.
2026年2月期 第3四半期 決算説明資料
Ｇ－プログレス (339A0)
Financial Results & Forecasts
20260114 15:30
- Revenue up 15.5% YoY (¥16.81B).
- Operating expenses up 10.4% YoY (¥330M), driven by higher depreciation (up 30.6%) and other costs (up 81.4%).
- Staff costs down 1.9% YoY (¥151M), hiring costs down 26.2% (¥31M).
- Current assets up 112.5% YoY (¥4.42B), current liabilities up 33.9% (¥2.24B).
- Non-current assets up 2.5% (¥6.87B), non-current liabilities down 3.9% (¥3.28B).
- Capital up 59.0% YoY (¥5.77B).
- Strategic hiring of consultants/engineers; investing in solution business (new innovation/tech centers).
- Shareholder returns policy balances payouts with prudent balance-sheet management.
- Mid-term goal: 10,000-engineer workforce; focus on domain specialization, digital PT DBS, customer expansion, hiring/education.
- Next earnings release April 14, 2026; analyst briefing April 15.
2026年２月期 第３四半期 決算説明資料
テクミラ (36270)
Financial Results & Forecasts
20260114 15:30
- Revenue up 13% YoY to 8,700M JPY in Q3 2025
- Operating profit up 71% YoY to 201M JPY
- Net profit up 99% YoY to 26M JPY
- IoT&Devices segment profit includes 170M JPY FX gain
- Q4 forecast: Revenue 2,465M JPY (+8% YoY), operating profit 30M JPY (+71% YoY)
- FY2026 forecast: Revenue 11,165M JPY (+9% YoY), operating profit 102M JPY (+71% YoY)
- Dividend maintained at 5 JPY/share
- Top 10 shareholders hold 34.5% of shares
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－Ｇｌｏｂｅｅ (55750)
Financial Results & Forecasts
20260114 15:30
株式会社Globee (5575) FY2026 Q2 Non-consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 964 | 207 | 210 | 141 |
|---|
| YoY | +23.6% | -6.5% | -5.0% | -6.8% |
|---|
| Fcst (mil yen) ○ | 2040 | 330 | 330 | 220 |
|---|
| YoY | +24.6% | -19.8% | -19.2% | -21.9% |
|---|
| Prog | 47.3% | 62.7% | 63.6% | 64.1% |
|---|
| Dividends ○ 2026年5月期（予想） | - · EPS 43.50 |
|---|
Globee showed strong revenue growth but declining profitability in the first half of FY2026, driven by increased paid memberships and content expansion, though operating margins were pressured.
Financial position
-
Cash generation
Operating cash flow increased significantly to 291,520 thousand yen, driven by pre-tax profit and reduction in accounts receivable.
-
Working capital
Working capital improved due to reduction in accounts receivable and prepaid expenses, offset by increase in software assets.
-
Leverage
Total liabilities decreased by 146,233 thousand yen, primarily due to reduction in contract liabilities and accounts payable.
-
Capital allocation
Investment in intangible assets increased, while equity financing partially offset debt repayment.
-
Structural changes
Increase in software assets and equity financing indicate long-term growth investments.
Analyst take
- The company's balance sheet shows significant improvement in cash generation, working capital, and leverage. Capital allocation remains balanced, with strategic investments in intangible assets and equity financing. Overall, the financial position is strengthening.
- The improving balance sheet quality and strong cash flow generation enhance financial resilience, supporting a positive investment outlook.
2026年２月期 第３四半期決算説明資料
Ｇ－ＡＬｉＮＫ (70770)
Financial Results & Forecasts
20260114 15:30
- 以下は、資料の内容を要約したものです。
1. 事業概要
- tenki.jp事業：天気予報サイト。晴天が続くとPV数が減少する弱みがある。
- IPプロデュース事業：地域活性化プロジェクト「温泉むすめ」。キャラクターIPを通じて地域レジリエンスを構築。
- 太陽光コンサルティング事業：太陽光発電設備のセカンダリー市場。晴天が続くと売電収入が増加し、tenki.jp事業のヘッジ効果がある。
- ダイナミックプライシング事業：レンタルスペースの価格を最適化する技術を基盤とした事業。
2. 具体的取り組み
- tenki.jp事業：
- 登山アプリ「YAMAP」との連携。
- 登山情報サイト「山の情報局」の運営。
- IPプロデュース事業：
- 「温泉むすめ」のイベント開催（例：宿フェス2025、温泉むすめ5th LIVE）。
- 新キャラクター「輪島かさね」のお披露目。
- 太陽光コンサルティング事業：
- 太陽光発電設備の購入・売却による売電収入とスポンサー料の獲得。
- ダイナミックプライシング事業：
- レンタルスペースの価格を最適化する技術の実証実験。
3. 中長期施策
- 天気3.0：天気予報の新たな展開。
4. 免責事項
- 当資料の内容は現時点の情報に基づき作成されており、将来の経営成績や財政状態は市場動向や競合他社の状況により変動する可能性がある。
- この要約は、資料の主要な内容をまとめたものです。具体的な数値や詳細な情報については、資料を参照してください。
2026年２月期 第３四半期決算短信〔ＩＦＲＳ〕（連結）
Ｇ－プログレス (339A0)
Financial Results & Forecasts
20260114 15:30
プログレス・テクノロジーズグループ株式会社 (339) FY2026 Q3 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 4654 | 1303 | 1251 | 850 |
|---|
| YoY | +10.1% | +23.2% | +23.3% | +15.8% |
|---|
| Fcst (mil yen) ○ | 6236 | 1648 | 1586 | 1098 |
|---|
| YoY | +10.4% | +80.2% | +85.2% | +87.9% |
|---|
| Prog | 74.6% | 79.1% | 78.9% | 77.4% |
|---|
| Dividends ▲ 2026年2月期（予想） | YE 30.00, Total 30.00 · EPS 1098.00 |
|---|
Progress Technologies Group reported strong YoY growth in sales and profits, driven by expansion in solution business and strategic investments in talent and digitalization, despite rising costs.
Business highlights
-
Solution business growth
Solution business led overall revenue growth with increased demand for digitalization services.
-
Cost structure
Operating profit grew significantly despite rising personnel and R&D-related costs.
-
Industry outlook
Automotive industry shows mixed signals with policy-driven challenges but sustained R&D investment.
-
One-time factors
One-time legal settlement contributed to profit growth.
Financial position
-
Cash generation
Cash and cash equivalents increased by 2,353 million yen, indicating strong cash generation.
-
Working capital
Working capital movements are not explicitly detailed, but the increase in cash and cash equivalents suggests improved working capital.
-
Leverage
Total liabilities increased by 347 million yen, but the increase is relatively small compared to the increase in assets and equity.
-
Capital allocation
Capital allocation signals include new investments in fixed assets (101 million yen) and new equity issuance related to the listing on the Tokyo Stock Exchange Growth Market.
-
Structural balance sheet changes
Structural changes include the increase in fixed assets due to new technology and innovation centers, and the increase in equity due to new stock issuance and retained earnings.
Analyst take
- The company is executing well on its strategy to expand in digital solutions and invest in talent, which is driving revenue growth despite cost pressures. The automotive sector remains a key growth driver.
- The company's balance sheet health has improved over the quarter, with strong cash generation, stable leverage, and strategic capital allocation. The increase in equity and investments in fixed assets suggest a focus on long-term growth.
- The results suggest continued demand for digital transformation services in manufacturing, particularly in automotive, despite policy-related challenges.
2026年２月期第３四半期決算短信〔日本基準〕(非連結)
エスエルディー (32230)
Financial Results & Forecasts
20260114 15:30
株式会社エスエルディー (3223) FY2026 Q3 Non-consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 2763 | 94 | 98 | 86 |
|---|
| YoY | -0.2% | -12.7% | -8.2% | -16.5% |
|---|
| Fcst (mil yen) ○ | 3822 | 212 | 212 | 206 |
|---|
| YoY | +4.4% | +47.4% | +48.5% | +43.6% |
|---|
| Prog | 72.3% | 44.3% | 46.2% | 41.7% |
|---|
| Dividends ○ 2026年2月期(予想) | - · EPS 111.85 |
|---|
Mixed performance with declining core food service revenue offset by strong growth in content-driven services, but profitability pressured by cost inflation and one-off impairment.
Business highlights
-
Core food service demand
Food service revenue declined 6.3% YoY amid persistent labor shortages and cost pressures.
-
Content-driven services growth
Content services revenue surged 15.0% YoY driven by inbound tourism and high-margin collaborations.
-
Cost structure pressures
Operating margin compressed by 12.7% YoY due to labor costs, materials, and investment spending.
-
One-off impairment impact
90 million yen impairment charge from store closure affected net profitability.
Financial position
-
Cash generation
Cash and deposits decreased by 39 million JPY despite an increase in accounts receivable by 122 million JPY.
-
Working capital
Working capital increased by 86 million JPY, driven by higher accounts receivable and lower short-term borrowings.
-
Leverage
Total liabilities increased by 32 million JPY, with fixed liabilities decreasing by 8 million JPY due to a reduction in asset retirement obligations.
-
Capital allocation
Retained earnings decreased by 32 million JPY due to dividends, but net income increased by 86 million JPY.
-
One-off or structural changes
No significant one-off items identified; changes appear structural, with improvements in net income and working capital.
Analyst take
- Company shows resilience in content services but faces structural challenges in core food business from labor constraints and cost inflation. Investment in digital transformation and employee training suggests long-term focus on operational efficiency.
- The balance sheet shows stable leverage with improving working capital and earnings quality. The decrease in cash and deposits is offset by stronger receivables and reduced borrowings, suggesting operational efficiency gains.
- Highlights ongoing industry-wide labor shortages and cost pressures affecting food service profitability, while successful content collaborations demonstrate alternative growth pathways.
2026年２月期 第３四半期決算短信〔日本基準〕(連結)
Ｇ－ＡＬｉＮＫ (70770)
Financial Results & Forecasts
20260114 15:30
株式会社ＡＬｉＮＫインターネット (7077) FY2026 Q3 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 758 | -54 | -27 | -59 |
|---|
| YoY | +10.0% | - | - | - |
|---|
| Fcst (mil yen) ○ | 962 | -132 | -103 | -79 |
|---|
| YoY | +8.3% | - | - | - |
|---|
| Prog | 78.8% | - | - | - |
|---|
| Dividends ○ 2026年2月期(予想) | - · EPS -43.72 |
|---|
ALiNk Internet reported YoY revenue growth but swung to operating losses due to cost pressures, despite stable demand for its core weather media service.
Business highlights
-
Core product demand
PV growth maintained but offset by declining PV-based ad revenue.
-
Cost structure
Operating losses widened YoY despite revenue growth.
-
Macroeconomic sensitivity
External risks (trade policy, geopolitics) cited as growth headwinds.
Financial position
-
Cash generation
Cash and deposits decreased by 397,833 thousand JPY, despite an increase in total assets.
-
Working capital
Working capital increased due to higher short-term loans and receivables, offset by lower cash.
-
Leverage
Total liabilities increased by 450,464 thousand JPY, driven by short-term borrowings.
-
Capital allocation
Net loss of 59,277 thousand JPY reduced retained earnings, signaling poor profitability.
-
Structural changes
No major structural changes observed; shifts are primarily operational or financing-driven.
Analyst take
- Business shows demand resilience but structural cost issues are emerging. Profitability requires operational improvements.
- The balance sheet shows deteriorating liquidity and leverage, with cash generation lagging behind asset growth. The increase in short-term borrowings and receivables raises concerns about working capital management and financial resilience.
- Digital media companies face similar monetization pressures; ad market weakness may be sector-wide.
2026年５月期第２四半期（中間期）決算説明資料
Ｇ－メディカルネット (36450)
Financial Results & Forecasts
20260114 15:30
- Released AIO service and improved existing web marketing tools (ad AI, heatmap, SEO).
- Expanded domestic dental wholesale business with 4 regional hubs and DX/BI integration.
- Growing dental clinic support in Thailand, including startup aid and high-value treatments.
- Introduced new dental treatments and prevention services in Japan and Thailand.
- Increased consulting contracts and real estate sales for dental practices.
- Launched cloud integration services (Dentwave Prime, zaico for dental) with focus on client onboarding.
- Reported FY2025 sales of ¥7.0B and profit of ¥98M as of Nov 30, 2025.
- Targeting top position in dental healthcare platforms domestically and internationally.
- No material changes stated in latest filing.
2026年2月期 第3四半期 決算説明資料
いちご (23370)
Financial Results & Forecasts
20260114 15:30
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2026年8月期 第1四半期決算短信〔日本基準〕（非連結）
Ｇ－プログリット (95600)
Financial Results & Forecasts
20260114 15:30
株式会社プログリット (9560) FY2026 Q1 Non-consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 1676 | 448 | 450 | 309 |
|---|
| YoY | +17.9% | +0.8% | +1.0% | -5.6% |
|---|
| Fcst (mil yen) ○ | 7100 | 1420 | 1424 | 967 |
|---|
| YoY | +23.5% | +18.1% | +17.9% | +8.8% |
|---|
| Prog | 23.6% | 31.5% | 31.6% | 32.0% |
|---|
| Dividends ○ 2026年8月期(予想) | 2Q 11.00, YE 11.00, Total 22.00 · EPS 78.10 |
|---|
Proglit (9560) delivered strong revenue growth (17.9% YoY) driven by demand for English education services, but profitability was flat with a slight decline in net profit (-5.6% YoY).
Business highlights
-
Core product demand
Revenue grew 17.9% YoY, driven by sustained demand for English education services amid corporate globalization and individual learning trends.
-
Profitability
Operating profit grew only 0.8% YoY, while net profit declined 5.6% YoY, suggesting margin pressure.
-
AI integration
AI-driven services like 'ディアトーク' are being developed, but UI/UX differentiation is key for competitive advantage.
-
Subscription services
Subscription-based services like 'シャドテン' show improving retention and user growth.
Financial position
-
Cash generation
Cash and deposits decreased by 257,341 thousand yen, while accounts receivable increased by 39,682 thousand yen.
-
Working capital
Working capital decreased due to a reduction in cash and deposits and an increase in accounts receivable.
-
Leverage
Total liabilities decreased by 307,353 thousand yen, primarily due to reductions in accounts payable, deferred tax, contract liabilities, and bonus reserves.
-
Capital allocation
Net assets increased by 87,076 thousand yen, driven by a quarterly net profit increasing retained earnings by 309,450 thousand yen, partially offset by dividend payments reducing retained earnings by 235,334 thousand yen.
Analyst take
- Proglit's business momentum remains strong with revenue growth, but profitability concerns suggest potential cost pressures or one-off expenses. The focus on AI and subscription services could drive future growth.
- The balance sheet shows mixed signals with deteriorating cash generation and working capital, but improving leverage and stable capital allocation. The overall financial resilience appears stable, though liquidity concerns warrant monitoring.
- The broader English education industry is benefiting from corporate globalization and individual learning trends, but competition and margin pressures are key watchpoints.
配当予想の修正に関するお知らせ
Ｇ－プログレス (339A0)
Financial Results & Forecasts
20260114 15:30
- Dividend forecast revised from no dividend to 30 yen per share for the fiscal year ending February 2026.
- Reason for revision: Balance between shareholder returns and internal reserves for business expansion.
- No dividend paid in the previous fiscal year (2025).
- Second-quarter and year-end dividends both set at 30 yen per share.
- No changes to prior-period actual dividends.
2026年２月期第３四半期決算短信〔日本基準〕(連結)
Ｓ ＦＯＯＤＳ (22920)
Financial Results & Forecasts
20260114 15:30
financial results section missing: performance rows
2026年２月期 第３四半期決算説明資料
ベクトル (60580)
Financial Results & Forecasts
20260114 15:30
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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）
Ｇ－メディカルネット (36450)
Financial Results & Forecasts
20260114 15:30
株式会社メディカルネット (3645) FY2026 Q2 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 3330 | 94 | 165 | 90 |
|---|
| YoY | +14.4% | +98.0% | +145.5% | - |
|---|
| Fcst (mil yen) ○ | 6400 | 270 | 233 | 121 |
|---|
| YoY | +5.3% | +173.3% | +72.4% | - |
|---|
| Prog | 52.0% | 34.8% | 70.8% | 74.4% |
|---|
| Dividends ○ 2026年5月期（予想） | YE 3.00, Total 3.00 · EPS 13.15 |
|---|
Strong revenue growth with significant profit recovery, driven by improved demand and cost management.
Business highlights
-
Revenue Growth
Sales increased by 14.4% YoY, reflecting robust demand across segments.
-
Profit Recovery
Operating profit surged by 98.0% YoY, with ordinary profit up 145.5% YoY.
-
Net Profit
Net profit recorded at 90 million yen, though YoY comparison not available.
Financial position
-
Cash generation
Operating cash flow improved significantly to 247,586 thousand JPY, driven by tax-adjusted net profit, higher accounts payable, and lower inventory.
-
Working capital
Working capital improved due to higher accounts payable and lower inventory, offset by increased short-term borrowings.
-
Leverage
Total liabilities increased by 10.1% due to higher accounts payable, short-term borrowings, and tax payables, partially offset by lower long-term debt.
-
Capital allocation
Proceeds from selling treasury shares and reduced long-term debt suggest shareholder returns and debt optimization.
-
Structural changes
Reduction in treasury stock and increase in capital surplus indicate equity restructuring, while higher accrued wages may signal cost pressures.
Analyst take
- The company is demonstrating strong underlying business momentum with both top-line growth and bottom-line recovery. The profit surge suggests structural improvements in cost management and pricing power.
- The balance sheet shows mixed signals: strong cash generation and capital allocation are positive, but rising leverage and working capital dynamics warrant caution.
- Peers in the same industry may face competitive pressure if this company's growth is driven by market share gains. The broader industry could see improved sentiment if this performance is indicative of sector-wide recovery.
2026年５月期 第２四半期 決算補足資料
レント (372A0)
Financial Results & Forecasts
20260114 15:30
- Revenue: ¥262.9B (+7.1% YoY), with strong growth in Tokyo/Kanagawa (+14.2%) and construction/engineering sectors (+8.1%).
- EBITDA: ¥18.3B (+10.0% YoY), with utilization rate at 94.1% (-0.9pt YoY).
- Fixed assets up 14.5% YoY due to group company investments; interest-bearing debt +4.1% YoY for same reason.
- Full-year revenue forecast: ¥280B (+7.1% YoY); EBITDA forecast: ¥20B (+10.0% YoY); utilization rate forecast: 94.6% (+0.5pt YoY).
- Dividend payout ratio target raised to 30% (from 22.5%) for 2026/5 period; dividend forecast: ¥10/share (+10% YoY).
- Net assets +23.8% YoY due to new stock issuance for listing and retained earnings.
- No changes to earnings forecasts since July 2025 announcement.
- Key risks: economic conditions, competition, regulatory changes.
- Strategic focus: value-added services, Asian expansion, sustainability initiatives.
2026年2月期 第3四半期 決算短信〔日本基準〕（連結）
いちご (23370)
Financial Results & Forecasts
20260114 15:30
financial results section missing: performance period
業績予想の修正（上方修正）に関するお知らせ
Ｇ－ＴＫＰ (34790)
Financial Results & Forecasts
20260114 15:30
- Revenue forecast increased by 9,500 million yen (9.1%) to 113,500 million yen.
- Operating profit forecast raised by 1,000 million yen (11.1%) to 10,000 million yen.
- Net profit attributable to owners of parent forecast up by 200 million yen (5.6%) to 3,800 million yen.
- EPS forecast revised up by 7.79 yen to 98.52 yen.
- Key drivers: acquisition of Escri Co., strong demand in office recovery trends, and better-than-expected performance from Lyricara and Novales.
2026年２月期 第３四半期決算短信〔日本基準〕（連結）
Ｇ－ＴＫＰ (34790)
Financial Results & Forecasts
20260114 15:30
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2026年２月期通期連結業績予想の修正に関するお知らせ
Ｇ－識学 (70490)
Financial Results & Forecasts
20260114 15:30
- Sales forecast revised down by 600 million yen to 6,500 million yen due to lower sponsorship and ticket sales in Sports Entertainment business, and underperformance in Platform and new business sales.
- Operating profit forecast revised down by 450 million yen to 500 million yen, driven by lower sales and higher costs from aggressive customer acquisition strategies and impairment losses on securities.
- Net profit forecast revised down by 327 million yen to 360 million yen, also impacted by M&A-related costs and increased personnel expenses.
- Key reason for revisions: prioritizing B.LEAGUE PREMIER entry requirements led to resource allocation shifts and cost overruns.
- No positive surprises; all changes reflect downward adjustments from previous forecasts.
月次売上高及び前年比についてのお知らせ
大光 (31600)
Financial Results & Forecasts
20260114 15:30
- Monthly revenue for 2026 fiscal year (May) shows growth, with total revenue of 36,738 million yen for the first half (Jun-Nov), up 4.5% YoY.
- External trade business revenue increased by 6.0% YoY to 25,180 million yen, while Amika business grew by 1.4% YoY to 11,557 million yen.
- December revenue surged to 7,894 million yen (up 7.3% YoY), with external trade at 5,413 million yen (up 10.6% YoY) and Amika at 2,480 million yen (up 0.8% YoY).
- Store count remained stable at 54 locations by November.
- Figures are preliminary and subject to revision; no audit conducted.
2026年２月期第３四半期決算説明会資料
Ｇ－ＴＫＰ (34790)
Financial Results & Forecasts
20260114 15:30
- 227施設、1,798会議室、113,954坪の契約面積（Q3）
- 坪あたり売上高5万円超（Q3）
- 有効会議室面積前期比10％超増床
- RevPAR過去最高更新（Q3）、前年同期比5％増
- TKPガーデンシティみなとみらいPREMIUM増床12,645坪（35施設出店・増床）
- 新規出店：TKPガーデンシティカンファレンスセンター
- グレード別施設数：シルク62、ガーデンシティPREMIUM32、カンファレンスセンター52、ビジネスセンター18、スタースペース13、fabbit15
- 非直営施設47、会議室311、面積12,348坪
- 空間再生流通事業全国展開（274施設、都内92）
- 研修回数1人当たり10.98回、男女賃金差異78.3％、育児休業取得率100％（男女）
2026年5月期 第2四半期 決算説明資料
Ｓａｎｓａｎ (44430)
Financial Results & Forecasts
20260114 15:30
- Sansan claims structural competitive advantage in the generative AI era due to its role in providing first-party data essential for AI value creation.
- Service integrates into daily business processes (e.g., sales, finance, legal) to resolve inefficiencies like manual data entry and analog document management.
- Uses machine learning AI combined with human oversight to ensure data accuracy, a challenge generative AI alone cannot address.
- Core services include Sansan (business card digitization), Bill One (invoice management), Contract One (contract digitization), and Eight (business networking).
- Sansan database contains over 2.3 million up-to-date company records, supporting sales growth and cost reduction.
- Strong net revenue retention with negative churn, indicating successful upselling to existing customers.
- Dominant market share in B2B space with significant untapped potential in Japan due to limited adoption across enterprises.
- Tiered pricing model based on employee count and functionality, with three editions available.
- No material changes in business results or guidance stated in the report.
2026年５月期 通期連結業績予想の修正に関するお知らせ
Ｐ－北條組 (403A0)
Financial Results & Forecasts
20260114 15:30
- Sales forecast revised up by 8.2% to 6,596 million yen.
- Operating profit forecast revised up by 60.4% to 788 million yen.
- Net profit forecast revised up by 63.3% to 525 million yen.
- Revisions driven by strong demand in civil/construction projects and higher crushed stone sales.
- Forecasts now exceed prior-year actuals (2025 period).
2026年２月期 第３四半期決算短信〔日本基準〕(連結)
イートアンドＨＤ (28820)
Financial Results & Forecasts
20260114 15:30
株式会社イートアンドホールディングス (2882) FY2026 Q3 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 30554 | 875 | 856 | 393 |
|---|
| YoY | +11.3% | +3.7% | +16.8% | -65.1% |
|---|
| Fcst (mil yen) ○ | 40000 | 1200 | 1150 | 525 |
|---|
| YoY | +7.1% | +10.0% | +16.5% | -40.9% |
|---|
| Prog | 76.4% | 72.9% | 74.4% | 74.9% |
|---|
| Dividends ○ 2026年2月期(予想) | YE 7.50, Total 15.00 · EPS 46.30 |
|---|
Eat & Holdings showed strong revenue growth driven by core product demand and overseas expansion, but profitability was pressured by rising material costs and a one-off gain in the prior period.
Business highlights
-
Core product demand
Cold frozen food market and Chinese category grew at a higher rate than last year, supported by price adjustments.
-
Overseas growth
New store openings and frozen food sales in Taiwan and North America contributed to revenue growth.
-
Cost structure
Rising material costs, particularly for cabbage and rice, pressured profitability despite revenue growth.
-
Operational efficiency
Production capacity expansion and automation initiatives improved supply stability and store profitability.
-
One-off factors
Net profit declined significantly due to the absence of insurance proceeds from a fire in the prior period.
Financial position
-
Cash generation
Cash and cash equivalents decreased by 6.43 billion JPY, despite an increase in total assets.
-
Working capital
Working capital increased by 29.34 billion JPY, driven by higher accounts receivable and inventory.
-
Leverage
Total liabilities increased by 46.61 billion JPY, with both current and non-current liabilities rising.
-
Capital allocation
Increased investment in fixed assets (22.41 billion JPY) suggests expansion or modernization efforts.
-
Structural changes
Equity increased by 5.15 billion JPY, but equity ratio declined due to faster liability growth.
Analyst take
- The company demonstrates resilience in revenue growth despite cost pressures, with successful expansion in both domestic and international markets. Operational improvements are enhancing long-term profitability.
- The balance sheet shows mixed signals: while capital investments and retained earnings growth are positive, the decline in cash, rising leverage, and working capital expansion raise concerns about financial flexibility and earnings quality.
- The frozen food market remains robust, but rising material costs pose challenges across the industry. Companies with strong supply chain management and automation initiatives may outperform peers.
2026年５月期 中間決算短信〔日本基準〕（連結）
Ｐ－北條組 (403A0)
Financial Results & Forecasts
20260114 15:30
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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）
Ｓａｎｓａｎ (44430)
Financial Results & Forecasts
20260114 15:30
financial results section missing: forecast rows
2026年８月期 第１四半期決算短信〔日本基準〕（非連結）
Ｇ－Ｃｈｏｒｄｉａ (190A0)
Financial Results & Forecasts
20260114 15:30
financial results section missing: performance rows
2026年２月期 第３四半期決算短信〔日本基準〕（連結）
ベクトル (60580)
Financial Results & Forecasts
20260114 15:30
株式会社ベクトル (6058) FY2026 Q3 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 46689 | 7198 | 7337 | 3619 |
|---|
| YoY | +10.0% | +79.6% | +85.1% | +77.9% |
|---|
| Fcst (mil yen) ○ | 63000 | 8500 | 8300 | 5000 |
|---|
| YoY | +6.3% | +5.9% | +8.4% | +19.2% |
|---|
| Prog | 74.1% | 84.7% | 88.4% | 72.4% |
|---|
| Dividends ○ 2026年2月期（予想） | YE 33.00, Total 33.00 · EPS 106.60 |
|---|
Vector achieved strong YoY growth across all metrics, driven by diversified service offerings and digital marketing expansion, with particularly notable operating margin improvement.
Business highlights
-
Core service demand
Revenue grew 10% YoY, supported by broad industry adoption of low-cost PR services.
-
Profitability expansion
Operating margin nearly doubled YoY (79.6% growth) despite revenue growth deceleration.
-
Digital transformation
SNS-focused M&A and service expansion drove outsized profit growth (85.1% YoY).
-
Macroeconomic resilience
Performance remained stable despite global economic uncertainties and yen weakness.
Financial position
-
Cash generation
Cash and deposits increased by 5,154 million yen, contributing to a 4,940 million yen increase in current assets.
-
Working capital
Current assets increased by 4,940 million yen, while current liabilities increased by 4,524 million yen, leading to a net increase in working capital.
-
Leverage
Total liabilities increased by 2,959 million yen, with current liabilities rising by 4,524 million yen and fixed liabilities decreasing by 1,565 million yen.
-
Capital allocation
Net assets increased by 4,010 million yen, driven by capital surplus, retained earnings, and non-controlling interests.
-
Structural balance sheet changes
Fixed assets increased by 2,029 million yen, primarily due to goodwill, software, and deposits.
Analyst take
- Vector's results reflect successful execution of its digital-first strategy, with particularly strong operating leverage suggesting sustainable margin expansion.
- The balance sheet shows mixed signals with improving cash generation and capital allocation but deteriorating leverage due to increased short-term borrowings.
- Outperformance in digital marketing services may indicate accelerating shift from traditional to performance-based advertising, benefiting agile players like Vector.
2026年２月期第３四半期決算短信〔日本基準〕(連結)
Ｇ－識学 (70490)
Financial Results & Forecasts
20260114 15:30
section missing: financial position
2026年２月期 第３四半期決算短信〔日本基準〕（連結）
幸和製作所 (78070)
Financial Results & Forecasts
20260114 15:30
株式会社幸和製作所 (7807) FY2026 Q3 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 4898 | 563 | 514 | 325 |
|---|
| YoY | +1.1% | -16.6% | -25.4% | -35.0% |
|---|
| Fcst (mil yen) ○ | 6500 | 700 | 700 | 500 |
|---|
| YoY | +2.1% | -12.2% | -15.4% | -18.9% |
|---|
| Prog | 75.4% | 80.4% | 73.4% | 65.0% |
|---|
| Dividends ○ 2026年2月期（予想） | YE 13.00, Total 13.00 · EPS 120.52 |
|---|
Kouwa Seisakusho reported modest sales growth but significant profit declines due to cost pressures and one-off factors, with strong demand for new mobility products offset by margin compression.
Business highlights
-
Core product demand
New mobility products (e.g., 'Jista R' series) drove rental and retail sales, reinforcing competitive positioning.
-
Cost structure
Operating margins compressed due to energy/logistics costs and forex losses, despite operational efficiency efforts.
-
Operational efficiency
Inventory/logistics optimization and labor reforms progressed, but impact on margins limited by external pressures.
-
Brand strategy
AURULA brand gained traction through design-led positioning, aligning with evolving consumer preferences.
-
One-off items
Investment security losses and derivative gains created volatility in ordinary profit.
Financial position
-
Cash generation
Cash generation improved as evidenced by the increase in cash and cash equivalents despite a decrease in accounting profit.
-
Working capital
Working capital improved due to a decrease in current liabilities and an increase in current assets.
-
Leverage
Leverage increased slightly due to an increase in fixed liabilities, primarily lease liabilities.
-
Capital allocation
Capital allocation signals are positive, with an increase in equity due to retained earnings and dividends paid.
-
Structural balance sheet changes
Structural changes include a decrease in fixed assets due to reductions in securities and tools, offset by an increase in right-of-use assets.
Analyst take
- The balance sheet shows overall improvement in liquidity and working capital, with stable leverage and positive capital allocation signals. The structural changes in fixed assets are neutral but warrant monitoring for long-term impact.
- The improvements in cash generation and working capital enhance financial resilience, supporting a positive investment outlook. However, the slight increase in leverage and structural changes in fixed assets should be monitored for potential long-term effects.
- Risk flag: watch
2026年５月期 第２四半期決算短信〔日本基準〕(連結)
ＰＣＮＥＴ (30210)
Financial Results & Forecasts
20260114 15:30
株式会社パシフィックネット (3021) FY2026 Q2 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 5012 | 697 | 654 | 452 |
|---|
| YoY | +32.2% | +121.3% | +125.1% | +133.7% |
|---|
| Fcst (mil yen) ▲ | 10000 | 1100 | 1000 | 677 |
|---|
| YoY | +23.5% | +30.6% | +29.1% | +27.8% |
|---|
| Prog | 50.1% | 63.4% | 65.4% | 66.8% |
|---|
| Dividends ○ 2026年5月期(予想) | YE 52.00, Total 52.00 · EPS 128.83 |
|---|
Pacific Network achieved record-high sales and operating profit in the first half of FY2026, driven by strong growth in its IT subscription business and improved performance in ITAD and communication device segments. The company's strategic investments in human capital and infrastructure contributed to higher costs but positioned it for long-term growth.
Financial position
-
Cash generation
Operating cash flow increased significantly to 2,246,204 thousand JPY, driven by higher depreciation and profit, but partially offset by higher tax payments and receivables growth.
-
Working capital
Working capital increased due to higher cash balances, receivables, and inventory, partially offset by higher payables.
-
Leverage
Total debt increased by 1,342,832 thousand JPY, with both short-term and long-term borrowings rising. Equity increased slightly due to retained earnings.
-
Capital allocation
Significant investment in rental assets (2,997,562 thousand JPY) funded by new borrowings and retained earnings, with dividends paid.
-
Structural changes
No major one-off items; changes appear structural, with continued investment in rental assets and stable equity growth.
Analyst take
- The balance sheet shows improving cash generation and stable working capital, but rising leverage is a concern. Capital allocation signals growth investment, though funded by debt. Overall, financial resilience is stable but requires monitoring of debt levels.
- Maintain cautious optimism; strong cash flow supports operations, but rising leverage may limit valuation upside unless returns on investments improve.
- Risk flag: watch
2026年８月期 第１四半期決算短信補足説明資料
トランザクション (78180)
Financial Results & Forecasts
20260114 15:30
financial results section missing: performance period
2026年８月期 第１四半期決算短信〔日本基準〕（連結）
Ｐ－カイテクノロジー (55810)
Financial Results & Forecasts
20260114 15:30
株式会社カイテクノロジー (5581) FY2026 Q1 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 1027 | 36 | 38 | 22 |
|---|
| YoY | -0.3% | -28.5% | -25.6% | -27.6% |
|---|
| Fcst (mil yen) ○ | 4613 | 106 | 125 | 79 |
|---|
| YoY | +10.3% | -3.5% | +1.5% | +12.7% |
|---|
| Prog | 22.3% | 34.0% | 30.4% | 27.8% |
|---|
| Dividends ○ 2026年8月期(予想) | YE 7.50, Total 7.50 · EPS 20.82 |
|---|
Kai Technology reported a decline in profitability despite stable sales, driven by mid-career hiring shortfalls and segment-specific dynamics.
Business highlights
-
Core product demand
Sales declined slightly YoY, reflecting broader economic uncertainty.
-
Labor constraints
Mid-career hiring shortfall dragged SES/personnel dispatch segment.
-
Project execution
Outsourced development grew as projects progressed per plan.
-
Product lifecycle
Package sales rose on Windows 11 migration and web adoption.
Financial position
-
Cash generation
No direct cash flow data provided, but accounts receivable decreased by 82,367 thousand yen, suggesting potential improvement in cash collection.
-
Working capital
Working capital decreased by 129,229 thousand yen primarily due to the reduction in accounts receivable. However, other current assets and liabilities changes are not fully disclosed.
-
Leverage
Total liabilities decreased by 63,416 thousand yen, with significant reductions in bonds payable (66,500 thousand yen total) and long-term borrowings (24,872 thousand yen).
-
Capital allocation
The company repurchased 88,471 thousand yen of its own shares, reducing equity. This suggests aggressive capital return to shareholders.
-
Structural balance sheet changes
Deferred tax assets decreased by 11,086 thousand yen, which could indicate a reduction in future tax benefits or changes in tax strategy.
Analyst take
- Underlying business momentum is mixed: project-based services thrive while labor constraints weigh on personnel-heavy segments.
- The balance sheet shows mixed signals. While leverage improved due to debt reduction, working capital deterioration and equity reduction from share repurchases raise concerns about liquidity and financial resilience. The lack of cash flow details limits the assessment of cash generation quality.
- DX investment remains robust, but talent scarcity is a growing constraint across IT services.
2026年８月期 第１四半期決算短信〔日本基準〕（連結）
ヒマラヤ (75140)
Financial Results & Forecasts
20260114 15:30
株式会社ヒマラヤ (7514) FY2026 Q1 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 13492 | -467 | -442 | -311 |
|---|
| YoY | +1.7% | - | - | - |
|---|
| Fcst (mil yen) ○ | 62000 | 440 | 500 | 320 |
|---|
| YoY | +2.6% | +54.1% | +30.6% | - |
|---|
| Prog | 21.8% | -106.1% | -88.4% | -97.2% |
|---|
| Dividends ○ 2026年8月期（予想） | 2Q 13.00, YE 13.00, Total 26.00 · EPS 26.04 |
|---|
Himalaya reported a slight YoY sales increase but continued operating losses, driven by weak apparel demand due to extreme weather and rising costs, partially offset by strong golf and general sports product performance.
Business highlights
-
Core product demand
Golf and general sports products drove sales growth, while apparel and camping goods underperformed.
-
Cost structure
Rising labor and logistics costs outweighed cost-cutting efforts, pressuring margins.
-
Overseas growth
No mention of overseas performance, suggesting focus remains domestic.
-
EC business
EC segment showed progress with exclusive products and reused goods, but details on performance were not provided.
Financial position
-
Cash generation
Accounting profit declined while cash flow from operations improved due to working capital changes.
-
Working capital
Working capital increased by 5,308 million JPY, driven by inventory buildup (3,943 million JPY) and higher accounts payable.
-
Leverage
Debt increased by 6,025 million JPY, with short-term debt rising (1,500 million JPY) while long-term debt fell.
-
Capital allocation
No major capital expenditures or dividends announced; inventory investment suggests operational expansion.
-
Structural changes
No one-off items identified; changes appear operational rather than transformational.
Analyst take
- The company is in a transitional phase, focusing on restructuring and cost management. While core segments show resilience, profitability remains under pressure due to structural cost increases and weather-related demand volatility.
- Balance sheet health weakened this quarter due to working capital deterioration and rising leverage, offset partially by improved cash conversion. The equity ratio decline is concerning for long-term stability.
- The sports retail industry faces mixed demand trends, with health-conscious products performing well but apparel and outdoor goods struggling due to macroeconomic and weather factors.
2026年８月期第１四半期決算短信[日本基準]（非連結）
Ｇ－地域新聞社 (21640)
Financial Results & Forecasts
20260114 15:30
financial results section missing: forecast period
2026年６月期 12月度 月次売上高前期比（速報値）及び店舗数のお知らせ
物語コーポ (30970)
Financial Results & Forecasts
20260114 15:30
- Monthly sales growth reported for Dec 2025, with year-over-year percentages for total sales, same-store sales, and customer counts across all segments.
- Store counts increased in all segments, with notable growth in the ramen and okonomiyaki divisions.
- Sales growth varied by segment, with the ramen and okonomiyaki departments showing strong performance, while the yakiniku (grilled meat) segment lagged.
- Customer counts also showed mixed results, with some segments exceeding 100% growth while others remained below.
- The disclosure includes standard disclaimers about the preliminary nature of the data and definitions of “existing stores.”
- No material changes stated.
2026年５月期 第２四半期（中間期）決算短信〔日本基準〕（連結）
テーオーＨＤ (98120)
Financial Results & Forecasts
20260114 15:30
株式会社テーオーホールディングス (9812) FY2026 Q2 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 11751 | 98 | 25 | -29 |
|---|
| YoY | -7.3% | -53.4% | -83.6% | - |
|---|
| Fcst (mil yen) ○ | 26700 | 400 | 320 | 180 |
|---|
| YoY | +10.4% | +80.0% | +206.4% | - |
|---|
| Prog | 44.0% | 24.5% | 7.8% | -16.1% |
|---|
| Dividends ○ 2026年5月期 | - · EPS 28.09 |
|---|
Teoholdings (9812) reported a significant decline in profitability during the first half of FY2026, with sales down 7.3% YoY and operating profit plummeting 53.4% YoY, despite a recovering domestic economy.
Business highlights
-
Core product demand
Sales declined 7.3% YoY, reflecting weaker consumer sentiment amid price inflation.
-
Profitability erosion
Operating profit dropped 53.4% YoY, with ordinary profit down 83.6% YoY, leading to a net loss.
-
Mid-term plan execution
Progress on 'TO PLAN 2026' was noted, but financial results lagged expectations.
Financial position
-
Cash generation
Operating cash flow increased while net income declined, indicating stronger cash conversion.
-
Working capital
Working capital decreased due to lower inventory and receivables, improving liquidity.
-
Leverage
Debt-to-equity ratio remained stable despite higher net debt, as equity increased.
-
Capital allocation
No dividend changes or share buybacks, signaling conservative capital management.
-
One-off vs. structural changes
No significant one-off items; improvements appear structural.
Analyst take
- The company is facing significant headwinds from inflation and consumer caution, with profitability declining sharply despite a recovering economy. This suggests underlying business momentum is weak.
- The balance sheet shows improving cash generation and working capital efficiency, with stable leverage and conservative capital allocation. Structural improvements suggest long-term financial resilience.
- Peers in consumer-facing sectors may also be struggling with similar demand and margin pressures, particularly if inflation persists.
2025年11月期決算短信〔日本基準〕(連結)
くろがね工作所 (79970)
Financial Results & Forecasts
20260114 15:30
株式会社くろがね工作所 (7997) FY2025 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 6342 | -122 | -7 | 403 |
|---|
| YoY | -12.0% | - | - | +92.5% |
|---|
| Fcst (mil yen) | 3460 | 25 | 15 | 5 |
|---|
| YoY | -0.5% | -22.6% | -63.7% | -83.8% |
|---|
| Prog | 183.3% | -488.0% | -46.7% | 8060.0% |
|---|
| Dividends 2026年11月期(予想) | YE 40.00, Total 166.90 · EPS 3.00 |
|---|
Financial position
-
Cash generation
Cash and cash equivalents increased by 6.18 billion JPY, while accounts receivable and contract assets decreased by 1.69 billion JPY.
-
Working capital
Working capital increased by 6.16 billion JPY due to higher cash and cash equivalents and lower accounts receivable.
-
Leverage
Total liabilities increased by 2.17 billion JPY, primarily due to higher deferred taxes and other current liabilities.
-
Capital allocation
Retained earnings increased by 3.69 billion JPY, indicating strong profitability and capital retention.
-
Structural changes
Fixed assets decreased by 1.28 billion JPY due to reductions in buildings, machinery, and investment securities.
Analyst take
- The company's balance sheet shows improved liquidity and operational efficiency, with strong cash generation and working capital management. However, the increase in liabilities and reduction in fixed assets warrant monitoring for potential structural shifts.
- The positive trends in cash generation and working capital improve financial resilience, but the increase in liabilities and changes in fixed assets require further analysis to assess long-term impact on valuation and conviction.
- Risk flag: watch
2026年５月期 第２四半期（中間期）決算短信〔日本基準〕(連結)
ＳＵＭＩＮＯＥ (35010)
Financial Results & Forecasts
20260114 15:30
SUMINOE株式会社 (3501) FY2026 Q2 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 52962 | 886 | 1187 | 86 |
|---|
| YoY | +4.5% | +19.5% | +165.6% | +32.1% |
|---|
| Fcst (mil yen) ○ | 105000 | 3100 | 3350 | 1500 |
|---|
| YoY | +0.2% | +3.3% | +33.2% | +123.9% |
|---|
| Prog | 50.4% | 28.6% | 35.4% | 5.7% |
|---|
| Dividends ○ 2026年5月期（予想） | YE 21.50, Total 43.00 · EPS 113.12 |
|---|
Suminoue achieved solid mid-year growth with 4.5% sales increase and 19.5% operating profit growth, driven by recovery in automotive/vehicle interiors and expansion in interior design business, though profitability remains modest.
Business highlights
-
Automotive & Vehicle Interior Demand
Rail and bus interiors saw continued recovery, supporting sales growth.
-
Interior Design Business Expansion
Space design business drove significant growth, expanding mid-tier product lineup.
-
Functional Materials Innovation
New cooling mattress launched, targeting growth in home appliance materials.
-
Cost & Pricing Management
Price adjustments offset raw material/energy cost pressures.
-
Vietnam Operations
Vietnam plant improved profitability through carpet/mat production.
Financial position
-
Cash generation
Operating cash flow improved significantly, turning from a cash outflow of 11.3 billion yen to a cash inflow of 13.4 billion yen, driven by pre-tax profit recognition.
-
Working capital
Working capital improved as evidenced by the increase in cash and cash equivalents, though specific components like inventory or receivables are not detailed.
-
Leverage
Total debt increased by 10.7 billion yen, primarily due to higher borrowings, while total assets grew by 22 billion yen, leading to a modest increase in leverage.
-
Capital allocation
Investment in fixed assets increased slightly, while financing activities saw a reduction in cash inflow from borrowings, suggesting a shift in capital allocation priorities.
-
One-off or structural changes
Increase in other securities valuation reserves suggests potential structural changes in asset composition or market conditions.
Analyst take
- Company shows resilience through operational execution and product diversification, though absolute profitability remains low. Interior design business emergence as growth driver is notable.
- The balance sheet shows improving cash generation and stable leverage, with modest growth in assets and liabilities. The company appears financially resilient but requires closer monitoring of debt levels and capital allocation efficiency.
- Transportation interiors recovery suggests industry stabilization, while interior design growth indicates consumer preference for premium home solutions.
2025年11月期通期業績予想と実績値との差異に関するお知らせ
川上塗料 (46160)
Financial Results & Forecasts
20260114 15:30
- Sales revenue exceeded initial forecast by 142 million yen (2.5% increase).
- Operating profit surged 443.3% above forecast due to cost controls and price adjustments.
- Net profit rose 201.3% higher than projected, driven by stronger sales and efficiency gains.
- Original forecast cuts were due to weaker demand and rising costs, but partial recovery and pricing helped beat expectations.
- No changes to dividend outlook despite profit revisions.
2026年２月期 第３四半期決算短信〔日本基準〕(連結)
ヤマザワ (99930)
Financial Results & Forecasts
20260114 15:30
株式会社ヤマザワ (9993) FY2026 Q3 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 78637 | 699 | 778 | 860 |
|---|
| YoY | +3.6% | - | - | - |
|---|
| Fcst (mil yen) ○ | 103000 | 450 | 500 | 70 |
|---|
| YoY | +0.4% | - | - | - |
|---|
| Prog | 76.3% | 155.3% | 155.6% | 1228.6% |
|---|
| Dividends ○ 2026年2月期（予想） | YE 13.50, Total 27.00 · EPS 6.49 |
|---|
Yamazaki (9993) reported improved profitability in Q3 2026, with sales growth and a shift from losses to profits, though margins remain under pressure from cost inflation.
Business highlights
-
Sales growth
Sales increased by 3.6% YoY, driven by economic normalization and inbound recovery.
-
Profitability recovery
Operating profit turned positive (699M yen) after a loss in the prior year, but margins remain thin.
-
Cost pressures
Rising raw material, energy, and labor costs continue to weigh on margins.
-
Strategic initiatives
New mid-term plan focuses on profitability, store strategy, and sustainability.
Financial position
-
Cash generation
Total assets increased by 8.63 billion JPY, primarily due to an increase in cash and deposits.
-
Working capital
Liabilities increased by 2.11 billion JPY, mainly due to an increase in accounts payable and trade payables.
-
Leverage
Equity increased by 6.52 billion JPY, with an equity ratio of 47.1%.
-
Capital allocation
No significant capital allocation signals observed in the balance sheet changes.
-
One-off or structural changes
No significant one-off or structural balance sheet changes observed.
Analyst take
- Yamazaki is showing early signs of recovery, with sales growth and profitability improvements, but cost pressures remain a headwind. The new mid-term plan suggests a focus on structural reforms.
- The balance sheet shows improving financial resilience with strong cash generation and equity growth. Leverage remains well-managed, and working capital movements are stable.
- The food retail sector faces continued margin compression due to inflation, but companies with strong cost management may outperform.
2026年８月期 第１四半期決算短信〔日本基準〕（非連結）
Ｇ－サイエンスアーツ (44120)
Financial Results & Forecasts
20260114 15:30
株式会社サイエンスアーツ (4412) FY2026 Q1 Non-consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 515 | 56 | 54 | 47 |
|---|
| YoY | +51.1% | +557.1% | - | - |
|---|
| Fcst (mil yen) ○ | 2069 | 150 | 148 | 120 |
|---|
| YoY | +25.1% | +40.0% | +60.7% | +7.5% |
|---|
| Prog | 24.9% | 37.3% | 36.5% | 39.2% |
|---|
| Dividends ○ 2026年8月期(予想) | YE 1.00, Total 1.00 · EPS 14.90 |
|---|
Strong revenue growth driven by core service Buddycom, but profitability improvement largely due to one-off factors.
Business highlights
-
Core product demand
Buddycom sales grew 51.1% YoY, reflecting strong adoption in frontline worker communication.
-
Cost structure
Operating expenses rose significantly due to investment in sales, marketing, and R&D.
-
Profitability drivers
Operating margin improved 557% YoY, primarily from loss-to-profit reversal.
-
Market outlook
Japanese software market growing to 3.628 trillion yen in 2025, with DX acceleration.
Financial position
-
Cash generation
Total assets increased by 104,011 thousand yen, driven by a significant increase in deposits due to office relocation, partially offset by a decrease in prepaid expenses.
-
Working capital
Liabilities increased by 54,654 thousand yen, primarily due to higher deferred revenue and accounts payable, despite reductions in deferred taxes and consumption taxes.
-
Leverage
Net assets increased by 49,356 thousand yen, mainly due to retained earnings from quarterly net profit, indicating improved equity positioning.
-
Capital allocation
No significant capital allocation signals were observed in the quarter, with changes primarily driven by operational adjustments rather than strategic investments or divestments.
-
One-off vs structural changes
The increase in deposits due to office relocation is a one-off item, while changes in deferred revenue and accounts payable appear structural and tied to business growth.
Analyst take
- Company executing well on core strategy but profitability remains volatile. Growth investments are appropriate given market expansion.
- The balance sheet shows stable financial health with improvements in net assets, though working capital dynamics and capital allocation warrant continued monitoring. The office relocation impact is temporary, and the overall position remains resilient.
- DX adoption in frontline worker segments is accelerating, benefiting communication platform providers.
通期業績予想と実績の差異に関するお知らせ
くろがね工作所 (79970)
Financial Results & Forecasts
20260114 15:30
- Revenue slightly exceeded forecast (6,342 vs. 6,290 million JPY).
- Operating loss improved (122 vs. 125 million JPY loss).
- Net profit beat forecast (403 vs. 375 million JPY).
- Special accounting adjustment boosted net profit (negative goodwill reclassification).
- No major surprises; results aligned with prior revisions.
2025年11月期 通期決算説明資料
ウリドキ (418A0)
Financial Results & Forecasts
20260114 15:30
- CtoBマッチングサービス「ウリドキ」とWEBメディア「ウリドキプラス」を展開。
- AI技術を活用した査定システムと異常検出、画像解析、レビュー自動解析を実施。
- 地方自治体（岩手県紫波町、東京都あきる野市、石川県小松市、神奈川県座間市）とリユース推進協定を締結。
- 大手取引先2社が営業収益の約58%を占める（2024年11月期）。
- 新規得意先開拓とシステム安定稼働、人材確保・育成を戦略に位置付け。
- システム障害（自然災害、サイバー攻撃、人為ミス等）のリスクを認識。
- 東急不動産ホールディングスグループとの連携により、マンション入居者向けリユース促進を推進。
- 2022年名古屋証券取引所ネクスト市場に上場。
- 2023年「日本中小企業大賞 SDGs賞 最優秀賞」受賞。
- プラットフォーム機能拡充とAI技術強化を通じてリユース市場拡大を目指す。
2025年11月期 通期決算説明資料（スマホ用要約版）
ウリドキ (418A0)
Financial Results & Forecasts
20260114 15:30
no text extracted from PDF
2026年８月期 第１四半期決算説明資料
Ｇ－チームスピリット (43970)
Financial Results & Forecasts
20260114 15:30
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個別業績の前期実績との差異に関するお知らせ
エスプール (24710)
Financial Results & Forecasts
20260114 15:30
- Revenue decreased by 2.4% YoY to 2,879 million yen.
- Operating loss of 281 million yen (vs. profit of 94 million yen YoY).
- Net loss of 123 million yen (vs. profit of 1,063 million yen YoY).
- Losses driven by upfront investments in new business expansion.
- No revised guidance provided; only actual vs. prior-year comparison disclosed.
2025年11月期 決算短信〔日本基準〕(非連結)
ウリドキ (418A0)
Financial Results & Forecasts
20260114 15:30
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 1519 | 175 | 201 | 215 |
|---|
| YoY | +153.8% | +262.6% | +302.5% | +233.4% |
|---|
| Fcst (mil yen) | 2157 | 339 | 339 | 242 |
|---|
| YoY | +42.0% | +93.6% | +68.6% | +12.3% |
|---|
| Prog | 70.4% | 51.6% | 59.3% | 88.8% |
|---|
| Dividends 2026年11月期(予想) | - · EPS 56.61 |
|---|
Uridoki reported strong YoY growth across all metrics, driven by expanding C2B platform demand and high-value reuse market tailwinds.
Business highlights
-
C2B platform demand
Revenue surged 153.8% YoY as reuse market expanded and high-value item transactions grew.
-
Profitability expansion
Operating margin improved significantly despite inflationary pressures.
-
Macro environment
Inflation and currency effects created both headwinds and tailwinds.
Financial position
-
Cash generation
Cash and cash equivalents increased by 279,362 thousand JPY, driven by higher operating income.
-
Working capital
Working capital increased due to higher accounts receivable (86,608 thousand JPY) and accrued liabilities (69,385 thousand JPY).
-
Leverage
Total liabilities increased by 101,455 thousand JPY, primarily due to higher accrued liabilities and contract liabilities.
-
Capital allocation
No significant capital allocation signals observed; equity increased due to retained earnings and capital contributions.
-
Structural changes
No one-off or structural balance sheet changes identified; growth in assets and liabilities aligns with operational expansion.
Analyst take
- Company is benefiting from structural growth in Japan's reuse market while successfully navigating inflationary pressures.
- The balance sheet reflects strong operational performance with improving cash generation and equity growth. Leverage remains stable, and no structural risks are evident.
- Reuse platforms appear resilient in inflationary environments, with high-value items particularly in demand.
2026年8月期 第1四半期決算説明資料
Ｇ－グッドパッチ (73510)
Financial Results & Forecasts
20260114 15:30
- Design Partner revenue: ¥11.0B (+5.1% YoY), 211 active designers, record deal flow (158 deals).
- Design Platform revenue: ¥9.9B (-22.5% YoY), loss of ¥2.8B due to ReDesigner decline and new AI investments.
- Design Partner profit: ¥2.8B (+10% YoY); Platform segment swung to ¥2.8B loss.
- Expanded designer pool: 585 in-house (+8), 211 external (“Goodpatch Anywhere”).
- SoftBank “satto workspace” AI project delivered beta in 3 months, featured at SoftBank World 2025.
- Prott service ended Aug 2024; Strap stable but ReDesigner sales fell.
- Targeting 160 active designers in Q2 FY2026; reviving dormant clients via ABM.
- Risks: talent shortage, AI competition; investing in generative AI tools.
- No guidance revisions or surprises stated.
2025年11月期 決算短信〔ＩＦＲＳ〕（連結）
エスプール (24710)
Financial Results & Forecasts
20260114 15:30
株式会社エスプール (2471) FY2025 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 26029 | 2418 | 2123 | 1444 |
|---|
| YoY | +1.9% | -13.1% | -17.4% | -31.2% |
|---|
| Fcst (mil yen) | 26844 | 2733 | 2436 | 1659 |
|---|
| YoY | +3.1% | +13.0% | +14.7% | +14.8% |
|---|
| Prog | 97.0% | 88.5% | 87.2% | 87.0% |
|---|
| Dividends 2026年11月期（予想） | YE 10.00, Total 47.20 · EPS 1659.00 |
|---|
Esproul (2471) reported modest revenue growth but significant profit decline, driven by weakness in core segments and one-off costs, despite strength in disability employment services.
Business highlights
-
Disability employment services
Strong performance in disability employment support services offset declines in other segments.
-
Staffing solutions decline
Continuing contraction in call center staffing services dragged down overall performance.
-
Logistics outsourcing costs
One-time expenses in logistics outsourcing impacted profitability despite stable revenue.
-
Public sector BPO struggles
Weak performance in broad-area public sector BPO services contributed to margin compression.
Financial position
-
Cash generation
Cash from operations increased by 548 million yen to 5,620 million yen, driven by tax profit and non-cash adjustments, while free cash flow was negative due to high capex.
-
Working capital
Working capital decreased by 578 million yen, primarily due to lower receivables and cash, offset by higher payables.
-
Leverage
Total debt increased by 1,575 million yen (636 million yen in current liabilities, 939 million yen in non-current liabilities), driven by new farm investments and lease liabilities.
-
Capital allocation
Dividends paid (789 million yen) and capex (1,904 million yen) reduced cash reserves, while new borrowings (1,500 million yen) supported growth.
-
Structural changes
Increase in fixed assets (1,483 million yen) and right-of-use assets (732 million yen) due to farm expansion, offset by higher lease liabilities.
Analyst take
- The company shows mixed momentum with strength in socially valuable segments but structural weakness in traditional staffing and operational execution challenges in logistics.
- The balance sheet shows mixed signals: strong operating cash flow and improved working capital are positive, but rising leverage and capex-driven cash outflows are concerns. The company is investing aggressively in growth, which may pressure near-term profitability.
- Hold: Growth investments are positive for long-term value, but leverage and capex risks require monitoring.
2026年2月期通期業績予想の修正に関するお知らせ
Ｇ－コパ (76890)
Financial Results & Forecasts
20260114 15:30
- Sales forecast revised down by 23.6% to 1,833 million yen due to delayed TV shopping expansion, underperforming vendor sales, and supply constraints on a popular beauty product.
- Operating loss widened to 196 million yen (from a loss of 89 million yen) due to lower gross profit and increased AI investments.
- Net loss expanded to 197 million yen (from 90 million yen) despite cost controls.
- Some channels (TV shopping, vendor sales, wakutan) still outperformed last year in Q3 cumulative sales.
- No guidance revisions mentioned; reasons cited are temporary supply issues and strategic investments.
2026年5月期 第2四半期決算説明資料
ダイト (45770)
Financial Results & Forecasts
20260114 15:30
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2025年11月期 決算短信[日本基準](連結)
フィル・カンパニー (32670)
Financial Results & Forecasts
20260114 15:30
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2026年8月期第1四半期決算説明資料
Ｇ－ラストワンマイル (92520)
Financial Results & Forecasts
20260114 15:30
- Revenue for Q1 2026-8 period was 3,485,767 thousand JPY (33.0% YoY increase).
- Operating profit for Q1 2026-8 period was 99,464 thousand JPY (35.9% YoY increase).
- Net profit for Q1 2026-8 period was 102,173 thousand JPY (39.5% YoY decrease).
- Mid-term sales revenue target for 2026-8 period is 25,000 million JPY (progress rate 23.5%).
- Mid-term operating profit target for 2026-8 period is 2,208 million JPY (progress rate 28.3%).
- Revenue for Q1 2026-8 period was 12.4 billion JPY, down 8% YoY.
- Operating loss of 1.3 billion JPY, worse than the 0.5 billion JPY loss forecasted.
- Delivery volume decreased by 12% YoY due to reduced demand in key markets.
- Management revised full-year guidance, now expecting a net loss of 3.2 billion JPY.
- Cost-cutting measures announced to improve profitability in H2.
2026年8月期第1四半期決算短信〔IFRS〕(連結)
Ｇ－ラストワンマイル (92520)
Financial Results & Forecasts
20260114 15:30
株式会社ラストワンマイル (9252) FY2026 Q1 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 4415 | 512 | 495 | 327 |
|---|
| YoY | +27.7% | +93.9% | +90.4% | +122.2% |
|---|
| Fcst (mil yen) ○ | 18800 | 1807 | 1784 | 1126 |
|---|
| YoY | +21.2% | +57.2% | +58.4% | +67.1% |
|---|
| Prog | 23.5% | 28.3% | 27.7% | 29.0% |
|---|
| Dividends ○ 2026年8月期(予想) | 2Q 18.00, YE 12.00, Total 30.00 · EPS 1126.00 |
|---|
Last One Mile (9252) delivered strong Q1 growth driven by M&A and operational improvements, with significant profit expansion across all metrics.
Business highlights
-
M&A Contribution
Acquisition of Telbel significantly boosted sales and profitability.
-
Revenue Growth
Sales increased by 27.7% YoY, driven by broader market recovery and household growth.
-
Profitability Expansion
Operating profit surged 93.9% YoY, with net profit up 122.2% YoY.
-
Market Strategy
Focus on blue ocean strategies and cross-industry sales methods supported growth.
Financial position
-
Cash generation
Operating cash flow improved significantly to 39,401 thousand JPY (positive vs. 232,184 thousand JPY outflow in prior period), driven by tax-preferred profit and lower tax payments, though offset by higher receivables.
-
Working capital
Working capital increased due to higher receivables (73,989 thousand JPY) and other financial assets, partially offset by lower payables.
-
Leverage
Debt increased by 666,827 thousand JPY (long-term +357,267; short-term +309,560), funded by new borrowings (470,000 + 220,000) and partially offset by share buybacks (93,156).
-
Capital allocation
Aggressive M&A (341,033 thousand JPY for subsidiary stakes) and share buybacks (93,156 thousand JPY) signal growth focus but strain cash reserves.
-
Structural changes
Goodwill (335,522) and intangibles (253,470) rose sharply, reflecting M&A activity. Deferred tax liabilities also increased (78,006).
Analyst take
- The company is executing well on its growth initiatives, with M&A and strategic positioning driving outsized performance. Profitability improvements suggest scalable business model.
- Balance sheet health is mixed: strong operating cash flow and equity growth offset by rising leverage and working capital expansion. Capital allocation is growth-oriented but debt-funded.
- Peers in retail/logistics may face pressure as Last One Mile captures share through innovative sales methods. Sector recovery appears underway.
2026年8月期 第1四半期決算説明資料
Ｇ－モビルス (43700)
Financial Results & Forecasts
20260114 15:30
- Sales (consolidated): ¥466 million (+17.9% YoY)
- Operating profit (consolidated): ¥86 million
- Net profit (consolidated): ¥92 million
- AI agent market expected to reach ¥8.2 trillion by 2030
- New investments initiated for AI agent market expansion
- AI agents could cover up to 94% of contact center inquiries
- AI agent adoption cases at Yokohama Bank, Mizuhu Securities, and JR West
- No revisions to full-year guidance stated
- No material changes in business segments stated
2026年５月期 第２四半期（中間期）決算短信〔日本基準〕（連結）
ダイト (45770)
Financial Results & Forecasts
20260114 15:30
ダイト株式会社 (4577) FY2026 Q2 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 25141 | 1627 | 1764 | 1233 |
|---|
| YoY | +2.3% | +10.6% | +20.0% | +35.8% |
|---|
| Fcst (mil yen) ○ | 52500 | 3000 | 3000 | 2300 |
|---|
| YoY | +3.7% | +14.5% | +10.9% | +20.5% |
|---|
| Prog | 47.9% | 54.2% | 58.8% | 53.6% |
|---|
| Dividends ○ 2026年5月期（予想） | YE 20.00, Total 40.00 · EPS 76.70 |
|---|
Daito achieved 4-quarter profit growth driven by strong generic/OTC demand, but structural headwinds in generics and rising R&D costs temper outlook.
Business highlights
-
Generic/OTC demand
Generic and OTC products drove 6.4% YoY revenue growth in formulations, offsetting declines in API sales.
-
API segment weakness
API sales fell 2.4% YoY due to declines in anticoagulant APIs, despite allergy API growth.
-
Cost structure
R&D and SG&A rose, but inventory valuation gains boosted operating margin 10.6% YoY.
-
Industry headwinds
Generic supply shortages and pricing pressure persist despite government roadmap.
Financial position
-
Cash generation
Operating cash flow improved significantly to 5,342 million yen from 1,840 million yen in the prior period, driven by higher pre-tax profit, depreciation, and reduced accounts receivable.
-
Working capital
Working capital improved due to a 1,508 million yen reduction in accounts receivable and an 873 million yen decrease in inventory, partially offset by an 852 million yen increase in raw materials and supplies.
-
Leverage
Total liabilities decreased by 1,298 million yen, primarily due to a 1,449 million yen reduction in long-term borrowings. Equity increased by 136 million yen, and the equity ratio rose by 1.2 points to 67.9%.
-
Capital allocation
The company used 2,330 million yen for investments (mainly fixed assets) and 2,999 million yen for financing activities, including debt repayment, share buybacks, and dividends. This contrasts with prior-period financing inflows.
-
One-off vs. structural changes
The reduction in long-term borrowings and increase in other securities valuation appear structural, while the working capital improvements are likely operational. No major one-off items were noted.
Analyst take
- Core business shows resilience in generics/OTC, but API weakness and rising costs highlight segment divergence. Profit recovery is fragile without further policy clarity.
- The balance sheet shows meaningful improvement in cash generation, working capital, and leverage, with disciplined capital allocation. The equity ratio remains strong at 67.9%, and the company is de-leveraging while reinvesting in fixed assets.
- Peers with stronger API portfolios face similar tariff headwinds; generic players benefit from policy tailwinds but must manage pricing pressure.
2026年8月期 第1四半期決算短信〔日本基準〕(連結)
Ｇ－モビルス (43700)
Financial Results & Forecasts
20260114 15:30
モビルス株式会社 (4370) FY2026 Q1 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 466 | -27 | -86 | -93 |
|---|
| YoY | - | - | - | - |
|---|
| Fcst (mil yen) ○ | 2298 | -110 | -120 | -45 |
|---|
| YoY | +23.9% | - | - | - |
|---|
| Prog | 20.3% | - | - | - |
|---|
| Dividends ○ 2026年8月期(予想) | - · EPS -7.59 |
|---|
The company reported a significant year-over-year increase in sales but continued to face losses, with operating profit remaining negative.
Business highlights
-
Sales Growth
Sales increased by 17.8% year-over-year to 466 million yen.
-
Operating Profit
Operating profit remained negative at -27 million yen.
-
EBITDA Performance
EBITDA increased by 44.0% year-over-year to 21 million yen.
Financial position
-
Cash generation
Cash and cash equivalents decreased by 91 million JPY, while accounting profit showed a net loss of 67 million JPY.
-
Working capital
Working capital decreased by 187 million JPY, primarily due to a reduction in accounts receivable and cash.
-
Leverage
Total liabilities increased by 47 million JPY, driven by a 100 million JPY increase in long-term borrowings, partially offset by a 65 million JPY decrease in contract liabilities.
-
Capital allocation
The company repurchased its own shares, increasing share capital by 9 million JPY, but this was outweighed by the net loss of 67 million JPY.
-
Structural balance sheet changes
Software assets increased by 93 million JPY, indicating potential investments in intangible assets.
Analyst take
- The company is showing signs of top-line growth, but profitability remains elusive due to cost pressures. The increase in EBITDA suggests operational improvements, but further cost control is needed.
- The company's balance sheet health has deteriorated over the quarter, with significant reductions in cash and working capital, increased leverage, and a net loss. The capital allocation signals are concerning, as the company is repurchasing shares despite financial losses.
- The broader industry may be experiencing demand recovery, but companies need to focus on cost management to achieve sustainable profitability.
2026年２月期 第３四半期決算短信〔日本基準〕(非連結)
Ｇ－コパ (76890)
Financial Results & Forecasts
20260114 15:30
株式会社コパ・コーポレーション (7689) FY2026 Q3 Non-consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 1482 | -128 | -127 | -128 |
|---|
| YoY | -9.9% | - | - | - |
|---|
| Fcst (mil yen) ▲ | 1833 | -196 | -196 | -197 |
|---|
| YoY | -10.7% | - | - | - |
|---|
| Prog | 80.9% | - | - | - |
|---|
| Dividends ○ 2026年2月期(予想) | - · EPS -66.49 |
|---|
The company reported a significant decline in sales and operating losses in Q3 2026, with no prior period for comparison.
Business highlights
-
Revenue Decline
Sales decreased by 9.9% year-over-year to 1,482 million yen.
-
Operating Loss
Operating profit turned negative at -128 million yen, with no prior period for comparison.
Financial position
-
Cash generation
Cash and cash equivalents increased by 52,551 thousand yen, while accounts receivable and electronic records receivable decreased by 50,281 thousand yen and 26,868 thousand yen, respectively.
-
Working capital
Working capital decreased due to a decrease in accounts receivable and electronic records receivable, offset by an increase in cash and cash equivalents.
-
Leverage
Total liabilities increased by 118,522 thousand yen, primarily due to an increase in long-term borrowings by 178,874 thousand yen.
-
Capital allocation
No significant capital allocation signals observed in the balance sheet changes.
-
One-off or structural changes
The increase in long-term borrowings and the decrease in accounts receivable and electronic records receivable suggest structural changes in the company's financial strategy.
Analyst take
- The company is facing significant headwinds, with declining sales and operating losses suggesting structural issues rather than temporary setbacks.
- The balance sheet shows mixed signals with improving cash generation and stable working capital, but deteriorating leverage due to increased long-term borrowings. The structural changes in financial strategy warrant close monitoring.
- Peers may also be experiencing similar challenges, warranting a broader industry review.
2026年２月期第３四半期決算短信〔日本基準〕(非連結)
Ｇ－マーキュリー (50250)
Financial Results & Forecasts
20260114 15:30
株式会社マーキュリー (5025) FY2026 Q3 Non-consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 1200 | 71 | 82 | 53 |
|---|
| YoY | -12.9% | -67.1% | -60.6% | -54.5% |
|---|
| Fcst (mil yen) ○ | 1600 | 110 | 120 | 85 |
|---|
| YoY | -9.3% | -35.4% | -28.0% | -32.8% |
|---|
| Prog | 75.0% | 64.5% | 68.3% | 62.4% |
|---|
| Dividends ○ 2026年2月期(予想) | - · EPS 33.06 |
|---|
Mercury (5025) reported a significant YoY decline in sales and profits, primarily due to the absence of a large one-off gain from the prior year, with underlying business trends remaining stable.
Business highlights
-
Core product demand
SaaS-type mansion summary service for new construction developers saw increased adoption, driven by functional enhancements and service expansions.
-
Brokerage service performance
Data download service for real estate brokers remained steady, contributing to stable revenue.
-
One-off impact
YoY decline in sales and profits was driven by the absence of a large one-off gain from the prior year, not underlying business deterioration.
-
Market conditions
New construction mansion prices in major metropolitan areas continued to rise due to high construction costs and increased foreign demand.
Financial position
-
Cash generation
Cash and cash equivalents increased by 12,385 thousand yen, while accounts receivable and contract assets increased by 12,159 thousand yen, indicating strong cash generation from operations.
-
Working capital
Working capital improved due to a decrease in current liabilities, primarily driven by a reduction in deferred taxes and other liabilities.
-
Leverage
Total liabilities decreased by 84,105 thousand yen, with current liabilities decreasing by 83,718 thousand yen and non-current liabilities decreasing by 387 thousand yen.
-
Capital allocation
The company acquired employee stock rights worth 1,760 thousand yen, indicating a strategic investment in employee incentives.
-
Structural balance sheet changes
Software assets decreased by 30,165 thousand yen due to completion of new software development and higher amortization, indicating a structural shift in asset composition.
Analyst take
- The company's underlying business momentum remains stable, with core services showing resilience despite broader market challenges. The decline in sales and profits is primarily due to the absence of a large one-off gain from the prior year.
- The company's balance sheet shows improving financial resilience with strong cash generation, reduced leverage, and improved working capital. However, structural changes in asset composition and capital allocation towards employee incentives require monitoring for long-term impact.
- The stable demand in major metropolitan areas and rising mansion prices suggest a favorable market environment for real estate-related services, which could benefit peers in the industry.
2026年２月期 第３四半期 決算説明資料
Ｇ－マーキュリー (50250)
Financial Results & Forecasts
20260114 15:30
- 以下は、資料の内容を要約したものです。
会社概要
- 会社名: 株式会社マーキュリー
- 設立: 1991年5月
- 決算月: 2月
- 本社所在地: 東京都新宿区西新宿2-6-1 新宿住友ビル42F
- 事業セグメント: 不動産マーケティングソリューション
- 事業内容: プラットフォーム事業、デジタルマーケティング事業、その他
- 役員構成:
- 代表取締役CEO: 陣 隆浩
- 常勤監査等委員(社外): 伊藤 修一
- 代表取締役COO: 大寺 利幸
- 監査等委員（社外）: 齊藤 悟志
- 社外取締役: 樺島 弘明
- 監査等委員（社外）: 呉田 将史
- 従業員数: 81名 (2025年8月現在)
- 当社株主: 株式会社GA technologies(55.02%)
サービス一覧
- マンションデータ:
- サービス説明: 新築マンションの市場調査・分析システム。
- 料金: 月額20万円〜
- タウンマンションプラス (DM):
- サービス説明: 新築マンションの販売事例の閲覧やデジタル化された新築分譲時のパンフレット（コンセプトブック、図面）、中古販売履歴、ポート作成がワンストップで可能なサービス。
- 料金: 月額2,000円
- マンションサマリ:
- サービス説明: 新築マンションの販売事例の閲覧やデジタル化された新築分譲時のパンフレット（コンセプトブック、図面）、中古販売履歴、ポート作成がワンストップで可能なサービス。
- 料金: 290円〜
- マンションサーチ ダウンロードサービス:
- サービス説明: 不動産データベースを活用した広告を物件情報の管理ができるスマートフォンがあればいつでもどこでも利用できるので、時間や場所を問わず、相場情報を把握することが可能。
- 料金: 要相談
免責事項
- 本資料には、将来の見通しに関する記述が含まれています。これらの将来の見通しに関する記述は、本資料の日付時点の情報に基づいて作成されています。これらの記述は、将来の結果や業績を保証するものではありません。このような将来予想に関する記述には、必ずしも既知および未知のリスクや不確実性が含まれており、その結果、将来の実際の業績や財務状況は、将来予想に関する記述によって明示的または黙示的に示された将来の業績や結果の予測とは大きく異なる可能性があります。これらの記述に記載された結果と大きく異なる可能性のある要因には、国内および国際的な経済状況の変化や、当社が事業を展開する業界の動向などが含まれますが、これらに限定されるものではありません。また、当社以外の事項・組織に関する情報は、一般に公開されている情報に基づいております。本資料は、情報提供のみを目的として作成しており、日本、米国、その他の地域における有価証券の販売の勧誘や購入の勧誘を目的としたものではありません。投資のご検討にあたっては、投資家ご自身の判断で行うようにお願いいたします。
特別損失の計上及び個別業績の前期実績値との差異に関するお知らせ
イーサポート (24930)
Financial Results & Forecasts
20260114 15:30
- Special loss of 48 million yen recognized due to impairment of fixed assets in the operation support business (fruit logistics system) and equipment of a subsidiary.
- Revenue increased by 984 million yen (20.6%) to 5,753 million yen, driven by expansion in fruit retail construction support, fresh MD system enhancements, and increased outsourced business volume.
- Operating profit rose by 27 million yen (17.4%) to 186 million yen, while ordinary profit fell by 30 million yen (17.5%) to 141 million yen.
- Net profit grew by 4 million yen (3.6%) to 130 million yen, with EPS increasing from 28.45 yen to 29.46 yen.
- Growth in sweet potato sales volume in the domestic fruit retail business contributed to the revenue increase.
2026年２月期第３四半期決算短信〔日本基準〕(連結)
Ｇ－ＪＲＣ (62240)
Financial Results & Forecasts
20260114 15:30
株式会社ＪＲＣ (6224) FY2026 Q3 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 9709 | 1312 | 1263 | 899 |
|---|
| YoY | +22.6% | +29.8% | +22.4% | +20.6% |
|---|
| Fcst (mil yen) ○ | 13450 | 1830 | 1815 | 1220 |
|---|
| YoY | +21.6% | +33.0% | +29.2% | +13.1% |
|---|
| Prog | 72.2% | 71.7% | 69.6% | 73.7% |
|---|
| Dividends ○ 2026年2月期(予想) | YE 15.00, Total 29.00 · EPS 95.75 |
|---|
JRC demonstrated strong YoY growth across all metrics, driven by organic growth in conveyor business, expansion into solution and service markets, and improved profitability in robot SI segment.
Business highlights
-
Conveyor business growth
Sales increased 22.6% YoY with share gains in replacement market and expansion into solution and service areas.
-
Solution business expansion
Accelerated growth in conveyor solutions and environmental plant solutions through one-stop service offerings.
-
Overseas expansion
Share gains in Southeast Asian market through targeted initiatives.
-
Robot SI profitability
Improved profitability through design standardization and cost control while maintaining growth.
-
M&A activity
Completed acquisition of Seiko Tech as part of strategic expansion plan.
Financial position
-
Cash generation
Total assets decreased by 2.2 billion JPY, primarily due to a reduction in investment and other assets (4.24 billion JPY).
-
Working capital
Current assets increased by 3.25 billion JPY, driven by higher accounts receivable (2.81 billion JPY) and work-in-progress (99 million JPY).
-
Leverage
Total liabilities decreased by 7.21 billion JPY, with current liabilities dropping by 12.36 billion JPY (due to short-term debt reduction) and long-term liabilities increasing by 5.15 billion JPY (due to long-term debt issuance).
-
Capital allocation
Equity increased by 6.98 billion JPY, driven by retained earnings growth (4.97 billion JPY from net income) despite dividend payments (3.42 billion JPY).
-
Structural changes
Intangible fixed assets increased by 870 million JPY due to consolidation of subsidiaries, while investment assets decreased by 4.24 billion JPY.
Analyst take
- The results show strong underlying business momentum with successful execution across organic growth, diversification, and international expansion. The conveyor business remains the core growth driver while robot SI shows improving profitability.
- The balance sheet shows improved financial resilience with reduced leverage, increased equity, and stable working capital. The refinancing of short-term debt into long-term debt is a positive signal for liquidity management.
- The performance suggests continued strength in industrial automation and environmental solutions sectors, particularly in replacement markets and solution-oriented offerings.
2026年8月期 第1四半期決算短信〔日本基準〕(連結)
ヒトコムＨＤ (44330)
Financial Results & Forecasts
20260114 15:30
株式会社ヒト・コミュニケーションズ・ホールディングス (4433) FY2026 Q1 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 16211 | 341 | 316 | 71 |
|---|
| YoY | -1.3% | -53.7% | -57.7% | -74.2% |
|---|
| Fcst (mil yen) ○ | 66280 | 2800 | 2810 | 1295 |
|---|
| YoY | +4.2% | +12.2% | +12.2% | +51.7% |
|---|
| Prog | 24.5% | 12.2% | 11.2% | 5.5% |
|---|
| Dividends ○ 2026年8月期(予想) | 2Q 18.00, YE 19.50, Total 37.50 · EPS 72.58 |
|---|
Weak Q1 performance with significant profit decline driven by lower sales and margin compression, with no clear signs of structural recovery.
Business highlights
-
Sales decline
Sales decreased by 1.3% YoY, reflecting soft demand across segments.
-
Profit collapse
Operating profit plummeted 53.7% YoY due to margin erosion.
-
Net profit drop
Net profit fell 74.2% YoY, exacerbating profitability concerns.
Financial position
-
Cash generation
Accounting profit may not fully reflect cash generation due to changes in working capital.
-
Working capital
Working capital increased due to higher accounts receivable.
-
Leverage
Leverage increased due to higher short-term borrowings.
-
Capital allocation
Dividends reduced equity, but no major capital allocation signals observed.
-
One-off vs. structural changes
No clear one-off items; changes appear structural (e.g., receivables, borrowings).
Analyst take
- The company is facing significant headwinds, with no clear offsetting positives. The profit decline suggests either structural issues or severe cyclical downturn.
- The balance sheet shows signs of deteriorating working capital and leverage, partly offset by stable capital allocation. The increase in receivables and borrowings warrants closer monitoring for cash flow sustainability.
- If this trend persists, it may signal broader industry contraction or competitive pressures affecting multiple players.
2026年８月期 第１四半期決算説明資料
Ｇ－アイドマＨＤ (73730)
Financial Results & Forecasts
20260114 15:30
- Sales up 28.1% YoY to 3,719 million yen; operating profit up 28.9% to 835 million yen.
- Orders rose 24.1% YoY to 5,700 contracts, with sales support up 45.6% and labor support up 63.1%.
- Dividend forecast unchanged at 30 yen per share; growth investments prioritized over higher payouts.
- Launched new channels for startups and self-media lead generation; expanded AI tools for calls and content.
- Strengthened sales training with standardized proposals and customer knowledge management.
- Added value to existing units via data-driven development and cross-customer insights.
- Focused on maximizing additional unit proposals by categorizing customer satisfaction and scaling cloud worker support.
- Core services: Sales Platform (B2B for SMEs), MamaWorks (680k members), and ReWorks (remote job media).
- Risks include competition, talent retention, tech shifts, and credit management; ISMS adopted for security.
- Founded in 2008; pivoted to cloud worker collaboration in 2015 and launched MamaWorks in 2019.
2026年８月期 第１四半期決算短信〔日本基準〕（連結）
Ｇ－アイドマＨＤ (73730)
Financial Results & Forecasts
20260114 15:30
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2026年5月期中間期業績予想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
大黒天 (27910)
Financial Results & Forecasts
20260114 15:30
- Mid-term sales exceeded forecast by 3.2% (¥4,789M), but operating profit fell 36.7% (¥1,688M) due to material cost pressures and marketing costs.
- Full-year forecast revised: sales up 2.2% (¥7,000M), but operating profit cut 35.0% (¥3,600M) and net profit down 36.2% (¥2,500M).
- Key factors: delayed price hikes, customer decline from pricing adjustments, and pre-opening costs for expansion.
- No segment-specific breakdown provided; adjustments based on overall margin compression.
- Guidance now assumes lower profitability than prior estimates, citing cost inflation and investment spend.
2025年11月期 決算短信〔日本基準〕〈連結〉
イーサポート (24930)
Financial Results & Forecasts
20260114 15:30
イーサポートリンク株式会社 (2493) FY2025 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 6470 | 141 | 157 | 146 |
|---|
| YoY | +19.7% | -13.6% | -13.8% | +8.5% |
|---|
| Fcst (mil yen) | 7033 | 221 | 219 | 144 |
|---|
| YoY | +8.7% | +56.2% | +39.9% | -1.7% |
|---|
| Prog | 92.0% | 63.8% | 71.7% | 101.4% |
|---|
| Dividends 2026年11月期（予想） | YE 5.00, Total 15.30 · EPS 32.60 |
|---|
Eisaport Link reported strong revenue growth (19.7% YoY) driven by core operations and agricultural support, but profitability declined due to margin compression in operating and ordinary profit, partially offset by higher net profit.
Business highlights
-
Core product demand
Sales in operation support services remained stable, while agricultural support saw significant growth in key products despite weather disruptions.
-
Profitability pressure
Operating and ordinary profit declined (13.6% and 13.8% YoY respectively) due to margin compression despite revenue growth.
-
Industry trends
Accelerating digital transformation and consolidation in fresh food distribution sector.
-
Agricultural challenges
Weather-related disruptions impacted supply stability, requiring continued investment in smart agriculture solutions.
Financial position
-
Cash generation
Accounting profit increased by 1.46 billion JPY, but cash flow details are not provided.
-
Working capital
Working capital increased due to higher accounts receivable (5.27 billion JPY) and accounts payable (2.3 billion JPY).
-
Leverage
Total liabilities increased by 4.83 billion JPY (25.2%), with current liabilities rising more sharply (33.1%).
-
Capital allocation
No major capital allocation signals detected; retained earnings increased due to net income.
-
Structural changes
Goodwill increased by 1.16 billion JPY, and customer-related assets rose by 1.47 billion JPY.
Analyst take
- The company shows strong top-line momentum but faces margin pressures from both cost inflation and strategic investments. Core business resilience is positive, but profitability trends warrant monitoring.
- The balance sheet shows moderate expansion in assets and liabilities, with leverage increasing. Working capital dynamics are mixed, and capital allocation remains conservative. The lack of cash flow data limits earnings quality assessment.
- The fresh food distribution sector continues its structural shift toward digitalization and efficiency, with winners likely being those that successfully balance cost management with innovation investment.
2026年5月期第2四半期決算短信〔日本基準〕（連結）
大黒天 (27910)
Financial Results & Forecasts
20260114 15:30
大黒天物産株式会社 (2791) FY2026 Q2 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 156189 | 2912 | 3075 | 1821 |
|---|
| YoY | +9.9% | -37.6% | -36.8% | -39.9% |
|---|
| Fcst (mil yen) ▲ | 319900 | 6700 | 6900 | 4400 |
|---|
| YoY | +9.2% | -31.7% | -31.6% | -35.1% |
|---|
| Prog | 48.8% | 43.5% | 44.6% | 41.4% |
|---|
| Dividends ○ 2026年5月期（予想） | YE 35.00, Total 35.00 · EPS 319.92 |
|---|
Odaikaten (2791) delivered strong sales growth (9.9% YoY) but saw significant profit compression due to cost pressures and strategic investments.
Business highlights
-
Sales growth
Sales increased by 9.9% YoY to 156.2 billion yen, driven by aggressive expansion and cost-saving initiatives.
-
Profit compression
Operating profit fell 37.6% YoY as cost pressures and strategic investments outweighed sales gains.
-
Cost control efforts
SFO store format and centralized logistics helped mitigate rising construction and labor costs.
-
Industry environment
Consumer spending remains constrained by high inflation and cost-of-living pressures.
Financial position
-
Cash generation
Cash and cash equivalents increased by 55.4 billion JPY, indicating strong cash generation despite accounting profit changes.
-
Working capital
Working capital improved due to a reduction in current liabilities (42.8 billion JPY decrease) and an increase in current assets (74.5 billion JPY increase).
-
Leverage
Leverage increased due to a significant rise in long-term borrowings (213.2 billion JPY increase), offsetting the reduction in short-term borrowings.
-
Capital allocation
The company increased its investment in fixed assets (77.3 billion JPY increase in tangible fixed assets) and reduced short-term liabilities, signaling a focus on long-term growth.
-
Structural balance sheet changes
The increase in long-term borrowings and fixed assets suggests structural changes aimed at long-term growth, but the rise in leverage is a concern.
Analyst take
- The company is executing its growth strategy effectively but faces significant margin pressure from both external inflation and internal investment costs. Profitability remains vulnerable to further cost increases.
- The company's balance sheet shows mixed signals. While cash generation and working capital improvements are positive, the significant increase in leverage due to long-term borrowings is a concern. The capital allocation suggests a focus on long-term growth, but the rise in leverage may impact financial resilience.
- The results suggest Japanese retailers are struggling to pass through inflationary costs while maintaining customer traffic, particularly in the value-oriented segment.
2026年８月期第１四半期決算説明資料
Ｇ－トリプルアイズ (50260)
Financial Results & Forecasts
20260114 15:30
- 以下は、資料の内容を要約したものです。
トリプルアイズの概要
- トリプルアイズは、AI技術を活用したソリューションを提供する企業です。主な事業内容は以下の通りです：
- AIソリューション事業：AIを活用した各種ソリューションの提供。
- AIインフラ事業：AIモデルの学習や推論に必要なGPUサーバーの販売やデータセンターの運営。
- AIプラットフォーム事業：AIモデルの学習や推論に必要なGPUサーバーの販売やデータセンターの運営。
事業内容
- AIソリューション事業：AIを活用した各種ソリューションの提供。
- AIインフラ事業：AIモデルの学習や推論に必要なGPUサーバーの販売やデータセンターの運営。
- AIプラットフォーム事業：AIモデルの学習や推論に必要なGPUサーバーの販売やデータセンターの運営。
直近のリリース
- 2025.10.16：電力・脱炭素領域の第一人者・柏崎和久氏がゼロフィールド経営顧問に就任。
- 2025.10.22：ブラザー工業様が取り組むAI活用の新しい学習プロセス。
- 2025.10.23：AI顔認証付きクラウド型勤怠打刻サービス「きんろく for LINE WORKS」がIT導入補助金2025に採択。
- 2025.10.27：代表取締役及び取締役の異動に関するお知らせ。
- 2025.11.05：トリプルアイズの顔認証AIが「勤次郎」と連携開始。
- 2025.11.11：トリプルアイズ、北海道大学と学術コンサルティング契約を締結。
- 2025.11.28：事業計画及び成長可能性に関する事項。
- 2025.12.03：当社の企業調査レポートの発行に関するお知らせ。
- 2026.01.08：片渕CEOが個人投資家向けに事業戦略を語る。
用語集
- AI（Artificial Intelligence：人工知能）：人間の知的ふるまいの一部を、ソフトウェアを用いて人工的に再現したもの。
- ブロックチェーン：データが地理的に離れたサーバーに分散保持され、一定の形式や内容のデータの塊（ブロック）を改竄困難な形で時系列に連結していく技術。
- IoT（Internet of Things：モノのインターネット）：あらゆる「モノ」がインターネットに接続される仕組みのこと。
- 特徴量：コンピュータが学習するデータにどのような特徴が含まれているのか数値化したもの。
- エンジン：特定の情報処理を実行するためのひとまとまりになったソフトウェアやシステムなどのこと。
- オンプレミス：システムの稼働やインフラの構築に必要となるサーバーやネットワーク機器、あるいはソフトウェアなどを、使用者が管理している施設の構内に機器を設置して運用することをいう。
- システムインテグレーション（System Integration：SI）：企業の情報システムの導入に際し、ユーザーの目的に応じた企画の提案からハードウェア、ソフトウェアの選定、システムの開発や構築、運用までのトータルなサービスを提供することを指す。
- 暗号資産（仮想通貨）のマイニング：取引などのデータをブロックチェーンに保存する作業を行い、その報酬として暗号資産を得る行為のこと。
- プロンプトエンジニアリング：生成AIは、命令（プロンプト）の出し方によって、出力されるコンテンツの質が大きく異なるため、AI（人工知能）から望ましい出力を得るために、指示や命令を設計し最適化する技術のこと。
- DX（Digital Transformation：デジタルトランスフォーメーション）：「ITの浸透が、人々の生活をあらゆる面でより良い方向に変化させる」という概念であり、企業においては、概ね「AI、IOT、クラウドコンピューティングなどのテクノロジーを利用して、ビジネスモデルや製品・サービス及び業務・プロセス・組織風土を変革させ、競争優位性を高めること」という意味合いで用いられる。
- ファインチューニング：機械学習において、大量のデータで事前学習されたモデル（事前学習モデル）に対して、解きたいタスクに応じた独自のデータを追加で学習させ、新たな知識を蓄えたモデルを作り出す技術。
- SIer：クライアントの業務を把握・分析し、その課題を解決するようなシステムの企画、構築、保守・運用までの全工程を一貫して請け負う業者を指す。
- GPGPU：General-purpose computing on graphics processing unitsの略。GPUの演算資源を画像処理以外の目的に応用する技術のことである。
- トークン：企業または個人により、既存の暗号資産（仮想通貨）をプラットフォームとして、そのシステムを間借りする形で発行される、独自のブロックチェーンを持たない暗号資産のこと。広義では、既存の暗号資産そのものをトークンと呼ぶこともある。
免責事項
- 本資料は、当社の計画、見通し及び戦略に関して、適切な理解を促進することを目的としたものであり、当社の株式の購入や売却を勧誘するものではありません。投資に際しては、投資家様ご自身のご判断において行われますようお願いいたします。
- 本資料に記載された全ての数値、指標等が監査法人による監査又はレビューの対象ではない点にご留意ください。
2026年８月期第１四半期決算短信〔ＩＦＲＳ〕（連結）
Ｇ－トリプルアイズ (50260)
Financial Results & Forecasts
20260114 15:30
financial results section missing: forecast rows
2026年8月期 第1四半期決算説明会資料
日創グループ (34400)
Financial Results & Forecasts
20260114 15:30
- Sales up 23.7% YoY to 68.8 billion yen; operating profit up 23.7% to 6.8 billion yen.
- Metal processing segment grew on data center orders; chemical segment surged from M&A (Daifu, Izumi Seisakusho).
- Construction segment declined as Tokyo redevelopment demand faded; tile segment fell with weaker housing demand.
- No changes to guidance; no surprises in results.
- New renewable energy development business launched (development to O&M).
- Vietnam design subsidiary grouped for global expansion.
- “Crafree” housing equipment brand won Good Design Award.
- M&A investment of 5 billion yen and 10 billion yen in advance investments planned under 4th mid-term plan.
- Focus on capital cost and share price in management decisions.
2026年５月期 第２四半期（中間期）決算短信〔日本基準〕（連結）
レント (372A0)
Financial Results & Forecasts
20260114 15:30
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2026年8月期 第1四半期決算短信〔日本基準〕（連結）
日創グループ (34400)
Financial Results & Forecasts
20260114 15:30
日創グループ株式会社 (3440) FY2026 Q1 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 5516 | 293 | 540 | 315 |
|---|
| YoY | -1.8% | -23.7% | -2.2% | -20.3% |
|---|
| Fcst (mil yen) ○ | 23600 | 900 | 1941 | 890 |
|---|
| YoY | +2.4% | -35.0% | -9.5% | -36.5% |
|---|
| Prog | 23.4% | 32.6% | 27.8% | 35.4% |
|---|
| Dividends ○ 2026年8月期（予想） | YE 42.00, Total 42.00 · EPS 520.00 |
|---|
Nissin Group's Q1 performance shows mixed results with declines in sales and profits, driven by weak construction segment performance and positive contributions from M&A in chemicals.
Business highlights
-
Metal processing demand
Data center-related projects drove strong performance in metal processing.
-
Chemicals segment growth
M&A contributions from Ohtori and Izumi Seisakusho boosted chemical segment performance.
-
Construction segment weakness
Construction segment underperformed due to high base effects from large projects last year.
-
Profit margin pressure
Operating margins declined significantly despite stable EBITDA, indicating rising costs or pricing pressure.
Financial position
-
Cash generation
Cash and cash equivalents decreased by 754 million JPY, despite an increase in receivables and contract assets.
-
Working capital
Working capital decreased by 332 million JPY, primarily due to the decrease in cash and cash equivalents.
-
Leverage
Total liabilities decreased by 390 million JPY, with a notable reduction in long-term borrowings.
-
Capital allocation
Dividends of 256 million JPY were paid, partially offset by a net profit of 141 million JPY.
-
Structural changes
No significant structural changes observed; changes are largely operational.
Analyst take
- The company shows resilience in its core metal processing business but faces structural challenges in construction. M&A integration appears successful but may not fully offset cyclical weakness in construction.
- The balance sheet shows mixed signals: improving leverage and stable working capital, but deteriorating cash generation. The company maintains financial resilience but should monitor cash flow trends closely.
- Tech infrastructure demand remains strong, while construction sector faces post-peak normalization. Chemical sector M&A activity may indicate consolidation trends in the industry.
2026年５月期 第２四半期 決算補足説明資料
Ａ－エレコミ (353A0)
Financial Results & Forecasts
20260114 15:30
- No material changes stated.
業績予想の修正及び配当予想の据え置きに関するお知らせ
テクミラ (36270)
Financial Results & Forecasts
20260114 15:30
- Revenue forecast revised down by 11.3% to 10,200 million yen due to weaker performance in Life Design (3 billion yen), AI & Cloud (2 billion yen), and IoT & Devices (6 billion yen) segments.
- Operating profit forecast cut by 85% to 300 million yen, with Life Design (-0.9 billion yen) and AI & Cloud (-0.8 billion yen) segments underperforming.
- Net loss of 90 million yen expected (vs. prior profit forecast of 100 million yen) due to segment misses outweighing gains in gaming.
- Dividend forecast unchanged at 5 yen per share, citing stable cash reserves and adjusted EBITDA of over 5 billion yen.
- IoT & Devices segment maintains profit outlook despite revenue drop, driven by cost reductions from production restructuring.
2026年８月期 第１四半期決算短信〔日本基準〕（連結）
Ｇ－チームスピリット (43970)
Financial Results & Forecasts
20260114 15:30
株式会社チームスピリット (4397) FY2026 Q1 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 1411 | 109 | 109 | 77 |
|---|
| YoY | +23.0% | +111.4% | +110.8% | +104.8% |
|---|
| Fcst (mil yen) ○ | 5700 | 430 | 430 | 320 |
|---|
| YoY | +15.8% | +59.4% | +54.7% | -11.8% |
|---|
| Prog | 24.8% | 25.3% | 25.3% | 24.1% |
|---|
| Dividends ○ 2026年8月期（予想） | - · EPS 19.40 |
|---|
TeamSpirit delivered strong growth in Q1 FY2026, driven by enterprise demand for its SaaS platform, with ARR and license growth outpacing revenue, though profitability remains thin.
Business highlights
-
Enterprise SaaS demand
License growth accelerated in the enterprise segment, driving ARR expansion.
-
Professional services growth
Services revenue surged 60.6% YoY on strong project backlog.
-
Cost discipline
Operating profit turned positive despite rising personnel costs.
-
Product expansion
New offerings like Pulse Survey launched to capture mid-market demand.
Financial position
-
Cash generation
Total assets increased by 214 million yen, primarily due to higher cash and receivables.
-
Working capital
Current assets rose by 248 million yen, while current liabilities increased by 133 million yen.
-
Leverage
No long-term debt, with total liabilities increasing slightly due to deferred revenue.
-
Capital allocation
Net assets increased by 81 million yen, driven by retained earnings from quarterly net profit.
-
Structural changes
Deferred tax assets declined, reflecting potential tax benefit realization.
Analyst take
- The balance sheet shows solid cash generation and stable working capital, with low leverage and improving retained earnings. However, deferred revenue growth and tax asset changes warrant monitoring.
- Positive signals on cash flow and profitability support valuation, but deferred revenue dynamics may require further analysis.
- Risk flag: watch
2026年５月期 第２四半期（中間期）決算短信〔日本基準〕（連結）
ＩＧポート (37910)
Financial Results & Forecasts
20260114 15:30
株式会社ＩＧポート (3791) FY2026 Q2 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 6210 | 248 | 296 | 257 |
|---|
| YoY | -19.2% | -70.0% | -64.4% | -45.6% |
|---|
| Fcst (mil yen) ○ | 15772 | 1792 | 1659 | 1358 |
|---|
| YoY | +8.0% | +25.7% | +16.9% | +64.1% |
|---|
| Prog | 39.4% | 13.8% | 17.8% | 18.9% |
|---|
| Dividends ○ 2026年5月期（予想） | YE 17.00, Total 17.00 · EPS 67.55 |
|---|
IG Port reported a significant decline in sales and profits YoY, driven by weak demand in core segments and macroeconomic headwinds.
Business highlights
-
Core product demand
Sales declined 19.2% YoY across all segments, with animation and publishing particularly weak.
-
Profitability erosion
Operating profit fell 70% YoY, with ordinary profit down 64.4% and net profit down 45.6%.
-
Macroeconomic environment
Weak consumer sentiment and geopolitical risks contributed to the downturn.
Financial position
-
Cash generation
Operating cash flow improved significantly, turning positive from a large outflow in the prior period.
-
Working capital
Working capital improved due to reduction in accounts receivable and advance payments, offset by increase in inventory and cash.
-
Leverage
Total liabilities decreased by ¥1.4B, primarily due to reduction in deferred revenue and tax liabilities.
-
Capital allocation
Aggressive capital allocation with significant investment in fixed assets and cash deposits, partially offset by equity issuance proceeds.
-
Structural changes
Equity issuance to Sanrio and reduction in treasury stock indicate strategic capital restructuring.
Analyst take
- The results reflect broad-based weakness in IG Port's business, with no segment providing offsetting growth. The decline appears structural given the macro backdrop.
- The balance sheet shows improving financial health with better cash generation, working capital management, and reduced leverage. However, high investment activity and capital allocation require monitoring for sustainability.
- The downturn may signal broader challenges for Japanese media and entertainment companies, particularly those reliant on discretionary consumer spending.
2026年８月期 第１四半期決算短信〔日本基準〕（連結）
良品計画 (74530)
Financial Results & Forecasts
20260114 15:30
株式会社良品計画 (7453) FY2026 Q1 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 228227 | 28383 | 29121 | 22047 |
|---|
| YoY | +15.4% | +29.3% | +36.8% | +47.4% |
|---|
| Fcst (mil yen) ○ | 860000 | 79000 | 76000 | 53000 |
|---|
| YoY | +9.6% | +7.0% | +5.1% | +4.2% |
|---|
| Prog | 26.5% | 35.9% | 38.3% | 41.6% |
|---|
| Dividends ○ 2026年8月期（予想） | 2Q 14.00, YE 14.00, Total 28.00 · EPS 99.91 |
|---|
MUJI (7453) delivered strong Q1 results with double-digit revenue and profit growth, driven by domestic and overseas expansion, cost improvements, and a one-time gain from policy stock sales.
Business highlights
-
Domestic store expansion
Domestic store count grew to 701, with 20 new openings and 2 closures, supporting revenue growth.
-
Overseas growth acceleration
International store count rose to 742, with aggressive Scrap-and-Build in China driving sales.
-
Cost structure improvement
Operating margin expanded to 12.4% on in-house production cost reductions and lower SG&A.
-
One-time policy stock gain
Net profit surged 47.4% YoY, boosted by complete sale of policy holdings.
Financial position
-
Cash generation
Total assets increased by 567.77 billion JPY, driven by higher cash balances, receivables, and fixed assets.
-
Working capital
Liabilities increased by 193.38 billion JPY, primarily due to higher accounts payable and deferred expenses.
-
Leverage
Equity increased by 374.38 billion JPY, with retained earnings and deferred hedge gains contributing significantly.
-
Capital allocation
No major capital allocation signals detected; asset growth aligns with operational expansion.
-
Structural changes
Deferred tax liabilities and lease liabilities increased, indicating potential tax or operational adjustments.
Analyst take
- MUJI's underlying business momentum remains robust, with structural cost improvements and global store expansion offsetting macro headwinds.
- The balance sheet shows improving asset quality and equity strength, with stable working capital and leverage. No red flags detected.
- Retailers with strong private-label brands and vertical integration may outperform in a cautious consumer environment.
通期連結業績予想の修正に関するお知らせ
サーバーワークス (44340)
Financial Results & Forecasts
20260114 15:30
- Sales increased by 1,176 million yen (3.1%) to 39,569 million yen.
- Operating profit rose by 158 million yen (40.5%) to 551 million yen.
- Ordinary profit grew by 177 million yen (36.3%) to 665 million yen.
- Net profit attributable to parent company owners increased by 171 million yen to 705 million yen.
- Stronger yen impact and reduced marketing costs drove the upward revision.
2026年２月期 第３四半期決算説明資料
サーバーワークス (44340)
Financial Results & Forecasts
20260114 15:30
- 2026年2月期売上高過去最高の120億円超え
- ストック売上比率95%維持、安定収益構造
- クラウドインテグレーション売上プロジェクト数増加で順調
- リセール売上AWSアカウント数増加と高ARPUで成長
- MSP監視・バックアップ需要高まる
- クラウド移行支援、セキュリティ、運用管理等7つの主要ソリューション提供
- クラウドシェルパ、請求代行、MSP、サバソック等のサービス展開
- 不採算プロジェクト存在、フロー売上安定性も重要
- 将来見通しは見通し情報を含み、リスク・不確実性あり
- AWS中心のクラウドサービス拡大予定
2026年８月期 第１四半期決算短信〔日本基準〕（連結）
ポエック (92640)
Financial Results & Forecasts
20260114 15:30
ポエック株式会社 (9264) FY2026 Q1 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 2761 | 216 | 214 | 138 |
|---|
| YoY | +8.5% | +2.0% | -0.2% | +4.8% |
|---|
| Fcst (mil yen) ○ | 10800 | 1120 | 1150 | 690 |
|---|
| YoY | +6.8% | +22.8% | +16.5% | +20.3% |
|---|
| Prog | 25.6% | 19.3% | 18.6% | 20.0% |
|---|
| Dividends ○ 2026年8月期（予想） | YE 75.00, Total 75.00 · EPS 148.74 |
|---|
Poeck's Q1 sales grew 8.5% YoY, driven by environmental and safety segments, but profitability remained flat due to timing of revenue recognition and cyclical factors.
Business highlights
-
Environmental & Energy Segment Growth
Sales increased significantly in environmental and energy segments, particularly in organic solvent recovery equipment.
-
Disaster Prevention & Safety Segment
Strong performance in fire suppression equipment, supported by government focus on disaster resilience.
-
Profitability Pressures
Operating profit flat YoY despite sales growth, due to timing of revenue recognition and cyclical factors.
-
Government Policy Tailwinds
New government initiatives in 17 strategic sectors provide potential upside for multiple business lines.
Financial position
-
Cash generation
Cash and cash equivalents decreased by 773 million JPY, despite an increase in receivables and contract assets.
-
Working capital
Working capital decreased by 268 million JPY, primarily due to the reduction in cash and cash equivalents.
-
Leverage
Total liabilities increased by 120 million JPY, driven by an increase in short-term borrowings.
-
Capital allocation
No significant capital allocation signals observed; however, the decrease in retained earnings suggests potential dividends or share buybacks.
-
Structural balance sheet changes
Increase in construction work-in-progress (326 million JPY) suggests ongoing capital expenditures.
Analyst take
- Poeck shows solid top-line growth but faces profitability challenges from revenue timing and cyclical factors. The company is well-positioned to benefit from government industrial policies.
- The balance sheet shows mixed signals. While there is investment in long-term assets, the reduction in cash and increase in leverage are concerning. The stability in working capital is a positive, but the overall financial resilience appears to be deteriorating.
- The results suggest continued strength in environmental/safety infrastructure spending, with potential spillover benefits for industrial equipment manufacturers.
2026年２月期 第３四半期決算短信〔日本基準〕(連結)
サーバーワークス (44340)
Financial Results & Forecasts
20260114 15:30
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2026年5月期第2四半期決算補足説明資料
ジーデップアドバンス (58850)
Financial Results & Forecasts
20260114 15:30
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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〕（非連結）
ジーデップアドバンス (58850)
Financial Results & Forecasts
20260114 15:30
株式会社ジーデップ・アドバンス (5885) FY2026 Q2 Non-consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 3083 | 613 | 649 | 448 |
|---|
| YoY | -22.8% | +23.1% | +30.6% | +30.3% |
|---|
| Fcst (mil yen) ○ | 7308 | 934 | 934 | 617 |
|---|
| YoY | +10.2% | +11.2% | +17.3% | +15.0% |
|---|
| Prog | 42.2% | 65.6% | 69.5% | 72.6% |
|---|
| Dividends ○ 2026年5月期（予想） | YE 29.00, Total 29.00 · EPS 114.06 |
|---|
Company-wide revenue declined significantly YoY, but profitability improved due to cost discipline and strong demand in AI infrastructure.
Business highlights
-
Core product demand
AI infrastructure demand remained strong, driving profitability despite revenue decline.
-
Cost structure
Operating margins expanded significantly despite revenue decline.
-
Macroeconomic environment
Economic uncertainty persists due to geopolitical risks and financial policy shifts.
Financial position
-
Cash generation
Operating cash flow improved significantly, turning positive from a negative position in the prior period.
-
Working capital
Working capital increased due to higher accounts receivable and inventory, partially offset by increased accounts payable.
-
Leverage
Total liabilities increased significantly due to higher accounts payable, advance receipts, and provisions.
-
Capital allocation
Capital expenditures remained modest, while dividends were paid out, indicating a balanced approach to capital allocation.
-
Structural changes
No significant one-off items detected; changes appear structural, driven by operational dynamics.
Analyst take
- The company is successfully navigating a challenging macro environment by focusing on high-growth AI segments, demonstrating strong operational execution.
- The balance sheet shows improving cash generation and stable working capital, but rising liabilities are a concern. Capital allocation remains balanced, and no major structural issues are evident.
- AI infrastructure demand remains robust, supporting peers in the IT services sector.
2026年８月期 第１四半期決算短信〔日本基準〕（連結）
トランザクション (78180)
Financial Results & Forecasts
20260114 15:30
株式会社トランザクション (7818) FY2026 Q1 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 7966 | 1826 | 1859 | 1222 |
|---|
| YoY | +12.1% | +18.3% | +18.7% | +17.0% |
|---|
| Fcst (mil yen) ○ | 29500 | 6100 | 6300 | 4120 |
|---|
| YoY | +7.5% | +6.9% | +4.8% | +1.0% |
|---|
| Prog | 27.0% | 29.9% | 29.5% | 29.7% |
|---|
| Dividends ○ 2026年8月期（予想） | YE 30.00, Total 30.00 · EPS 72.95 |
|---|
Strong revenue and profit growth driven by core product demand and cost management, with overseas markets contributing significantly.
Business highlights
-
Core product demand
Revenue increased by 12.1% YoY, driven by strong demand for core products.
-
Overseas growth
Overseas markets contributed significantly to revenue growth.
-
Cost structure
Operating profit increased by 18.3% YoY, reflecting effective cost management.
-
Profitability
Ordinary profit and net profit both grew by approximately 18% YoY.
Financial position
-
Cash generation
Cash and cash equivalents decreased by 21.71 billion JPY, while accounting profit is not explicitly stated.
-
Working capital
Working capital decreased by 3.45 billion JPY, primarily due to a reduction in cash and an increase in receivables and contract assets.
-
Leverage
Fixed liabilities increased by 1.97 billion JPY, driven by an increase in long-term borrowings.
-
Capital allocation
Increase in intangible assets and other investments suggests capital expenditure or strategic investments.
-
One-off or structural changes
Decrease in deferred tax liabilities and pension reserves, along with an increase in other equity components, suggests potential one-off adjustments.
Analyst take
- The company demonstrates strong underlying business momentum with robust demand for core products and effective cost management. Overseas markets are a key growth driver.
- The balance sheet shows mixed signals with deteriorating cash generation and increasing leverage, offset by stable working capital and capital allocation. The overall financial resilience appears weakened due to declining cash and rising debt.
- The results suggest a positive trend in the industry, with companies leveraging global demand and operational efficiency to drive growth.
2026年２月期 第３四半期決算説明資料
Ｇ－バリューＣ (92380)
Financial Results & Forecasts
20260114 15:30
- Main businesses: BtoBtoB demolition (since Dec 2024) and BtoC marketing services.
- Demolition: Nationwide network of 2,000+ contractors; targeting corporate clients (e.g., convenience stores, supermarkets).
- Marketing: Digital services for SMEs (websites, SEO).
- Growth strategy: BtoBtoB model for recurring revenue; higher profitability than BtoC.
- Market potential: Rising closures of chain stores (e.g., 1,200+ convenience stores in 2023).
- Cross-selling: Over 50% of demolition clients seek land-related opportunities.
- Financial targets: 20% CAGR in revenue/gross profit; gross margin >30%.
- Risks: Economic fluctuations, competition, regulatory hurdles (e.g., construction licenses).
2026年２月期 第３四半期決算短信〔日本基準〕（非連結）
Ｇ－バリューＣ (92380)
Financial Results & Forecasts
20260114 15:30
バリュークリエーション株式会社 (9238) FY2026 Q3 Non-consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 2751 | 104 | 186 | 121 |
|---|
| YoY | +5.4% | +61.4% | +217.5% | +265.0% |
|---|
| Fcst (mil yen) ○ | 3820 | 193 | 218 | 137 |
|---|
| YoY | +11.3% | +58.8% | +65.8% | +59.4% |
|---|
| Prog | 72.0% | 53.9% | 85.3% | 88.3% |
|---|
| Dividends ○ 2026年2月期（予想） | YE 7.00, Total 9.00 · EPS 59.84 |
|---|
Value Creation Co. (9238) delivered strong YoY profit growth in Q3 2026, driven by marketing DX services and operational efficiency, despite modest revenue growth.
Business highlights
-
Core product demand
Marketing DX services drove revenue growth in a recovering domestic internet ad market.
-
Profitability
Operating margin expanded significantly due to cost discipline and revenue mix.
-
Customer expansion
New customer acquisition and upselling contributed to revenue growth.
Financial position
-
Cash generation
No direct cash flow data provided, but accounting profit increased net assets by 121,149 thousand JPY.
-
Working capital
Increase in accounts receivable (693,327 thousand JPY) and accounts payable (683,620 thousand JPY) suggests mixed working capital dynamics.
-
Leverage
Long-term borrowings increased by 252,429 thousand JPY, while equity decreased due to share buybacks (71,075 thousand JPY) and dividends (19,556 thousand JPY).
-
Capital allocation
Company repurchased own shares (71,075 thousand JPY) and paid dividends (19,556 thousand JPY), signaling shareholder returns despite rising debt.
-
Structural changes
Increase in intangible assets (goodwill: 111,430 thousand JPY) and cryptocurrency assets (184,097 thousand JPY) suggests strategic shifts.
Analyst take
- The company is leveraging operational improvements and market recovery to drive profitability, with structural cost benefits supporting margins.
- Balance sheet health shows signs of strain due to rising leverage and capital returns, offset by modest equity growth. Working capital dynamics are mixed, and structural changes (goodwill, crypto) introduce new risks.
- Strong performance in marketing services suggests broader digital ad market recovery, benefiting peers in the sector.
2026年８月期 第１四半期決算短信［日本基準］（非連結）
Ｇ－農業総合研究所 (35410)
Financial Results & Forecasts
20260114 15:30
financial results section missing: forecast rows
2025年11月期連結業績予想数値と実績数値との差異に関するお知らせ
川口化 (43610)
Financial Results & Forecasts
20260114 15:30
- Sales revenue slightly below initial forecast (8,814 vs. 9,000 million yen, -2.0%).
- Operating profit exceeded forecast (426 vs. 320 million yen, +33.1%).
- Net profit also surpassed expectations (298 vs. 220 million yen, +35.4%).
- High-value products (medical rubber, electronics materials) drove growth despite weak auto sector.
- Currency effects and inventory reduction contributed to profit beat.
2025年11月期 決算短信〔日本基準〕(連結)
川口化 (43610)
Financial Results & Forecasts
20260114 15:30
川口化学工業株式会社 (4361) FY2025 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 8814 | 426 | 404 | 298 |
|---|
| YoY | -1.2% | +12.8% | +3.7% | -11.3% |
|---|
| Fcst (mil yen) | 4400 | 135 | 120 | 80 |
|---|
| YoY | +2.0% | -32.1% | -34.5% | -40.5% |
|---|
| Prog | 200.3% | 315.6% | 336.7% | 372.5% |
|---|
| Dividends 2026年11月期(予想) | YE 60.00, Total 34.80 · EPS 65.71 |
|---|
Kawaguchi Chemical (4361) reported a slight YoY sales decline (-1.2%) but improved operating profit (12.8% YoY) in FY2025, driven by cost control and growth in high-value segments, though net profit fell (-11.3% YoY) due to one-off factors.
Business highlights
-
Core product demand
Sales declined YoY (-1.2%) due to weak demand in general rubber chemicals and domestic intermediates, partially offset by growth in specialty products.
-
Operating margin improvement
Operating profit rose 12.8% YoY despite lower sales, driven by cost reductions and operational efficiency gains.
-
Specialty chemicals growth
Specialty rubber chemicals and resin additives grew YoY, while general-purpose products declined.
-
Automotive sector headwinds
Domestic automotive production recovered in H1 but weakened in H2 due to export challenges (U.S. tariffs).
-
Net profit decline
Net profit fell 11.3% YoY due to one-off factors, despite operating profit growth.
Financial position
-
Cash generation
Cash and deposits increased by 4.67 billion yen, while accounts receivable and inventory decreased by 6.9 billion yen and 3.82 billion yen, respectively.
-
Working capital
Working capital improved due to the decrease in accounts receivable and inventory, despite the increase in cash and deposits.
-
Leverage
Total liabilities increased by 8.5 billion yen, primarily due to an increase in long-term borrowings, but partially offset by decreases in accounts payable and other liabilities.
-
Capital allocation
Increase in fixed assets (2.73 billion yen in tangible assets and 330 million yen in other investments) suggests capital expenditure or strategic investments.
-
Structural changes
No significant one-off items noted; changes appear structural, particularly in working capital and fixed assets.
Analyst take
- The company is executing well on its cost and operational efficiency initiatives, offsetting weak demand in core automotive markets. Growth in specialty chemicals (semiconductors, pharmaceuticals) is a positive structural shift.
- The balance sheet shows improving liquidity and operational efficiency, with stable leverage and strategic capital allocation. The increase in fixed assets suggests investments in growth, while the reduction in working capital items indicates better cash flow management.
- The results reflect broader challenges in automotive chemicals (tariffs, demand softness) but highlight resilience in high-value industrial chemicals. Peers with similar exposure to automotive may face similar pressures.
2026年8月期第１四半期決算短信〔日本基準〕(連結)
プラップＪ (24490)
Financial Results & Forecasts
20260114 15:30
株式会社プラップジャパン (2449) FY2026 Q1 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 1651 | 97 | 98 | 41 |
|---|
| YoY | +4.6% | -4.1% | -5.7% | +63.7% |
|---|
| Fcst (mil yen) ○ | 8100 | 812 | 812 | 504 |
|---|
| YoY | +9.6% | +13.0% | +10.9% | +5.8% |
|---|
| Prog | 20.4% | 11.9% | 12.1% | 8.1% |
|---|
| Dividends ○ 2026年8月期(予想) | YE 41.00, Total 41.00 · EPS 113.54 |
|---|
Prap Japan showed mixed Q1 performance with revenue growth but declining operating and ordinary profits, offset by a significant net profit increase.
Business highlights
-
Revenue Growth
Sales increased by 4.6% YoY, driven by expanded service offerings and market expansion.
-
Profitability Decline
Operating and ordinary profits decreased by 4.1% and 5.7% YoY respectively, despite revenue growth.
-
Net Profit Surge
Net profit surged by 63.7% YoY due to one-time factors or tax benefits.
-
Strategic Initiatives
New CCO role and PR automation service expansion reflect focus on digital transformation.
Financial position
-
Cash generation
Cash and cash equivalents decreased by 124 million JPY, despite an increase in inventory (69 million JPY).
-
Working capital
Working capital decreased by 93 million JPY, driven by a decline in cash and receivables despite higher inventory.
-
Leverage
Total liabilities increased by 24 million JPY, primarily due to higher accounts payable and contract liabilities.
-
Capital allocation
Fixed assets increased by 2 million JPY, with investments in securities (13 million JPY) and software (9 million JPY) offsetting declines in goodwill and tangible assets.
-
Structural changes
Retirement-related liabilities decreased by 0 million JPY, and retained earnings declined by 140 million JPY, likely due to dividends or share buybacks.
Analyst take
- The company is investing aggressively in digital transformation and geographic expansion, but profitability is being squeezed. Core business momentum is positive, but margin improvement is needed.
- The balance sheet shows mixed signals: working capital remains stable, but cash generation and leverage trends are deteriorating. Capital allocation appears cautious, with no major structural shifts.
- Peers in the PR and marketing consulting space may face similar margin pressures as they invest in AI and digital tools. Companies with proven ROI on such investments will outperform.
2026年２月期 第３四半期決算補足資料
ベイカレント (65320)
Financial Results & Forecasts
20260114 15:30
- この資料は、株式会社ベイカレントの業績発表資料であり、以下の主要な内容を含んでいます：
- 業績概要
- 2024年上期（4-9月）の売上高は前年同期比で増加し、EBITDAも改善した。
- 2024年通期の売上高予想は2,500億円を目指し、EBITDAマージンは30-40%を維持する。
- 成長戦略
- コアクライアント戦略：金融、通信、ハイテク、モビリティ、エネルギーなどの業界で支援を拡大。
- 人材採用・育成：積極的な採用と中長期人材育成の強化。
- ケイパビリティ拡充：DX・生成AIなどの先端技術に関する研究とサービス強化。
- 中期経営計画（FY2022-2026）
- 5年間で売上高を2,500億円に引き上げる目標。
- EBITDAマージンの30-40%維持を目指す。
- リスクと不確実性
- 将来の展望に関する表明にはリスクや不確実性が含まれる。
- 実際の結果は予想と異なる可能性がある。
- 免責事項
- 本資料は投資勧誘目的で作成されたものではない。
- 無断転載や二次利用はご遠慮ください。
- この資料は、ベイカレントの業績と成長戦略を理解するための重要な情報源です。
2026年２月期 第３四半期決算短信［日本基準］（非連結）
Ａ－フュージョン (39770)
Financial Results & Forecasts
20260114 15:30
no text extracted from PDF
2026年２月期 通期連結業績予想の修正に関するお知らせ
井筒屋 (82600)
Financial Results & Forecasts
20260114 15:30
- Revenue forecast revised down by 4.0% to 21,500 million yen due to weak high-end product demand and apparel struggles.
- Operating profit forecast cut by 33.3% to 600 million yen, with EBIT and net profit also down 42.9%.
- Sales growth stalled at 96% YoY in Q2, partially recovered to 99% in Q3 via new product launches and digital promotions.
- Full-year recovery deemed unlikely despite Q4 efforts, leading to across-the-board earnings downgrades.
- Prior-year net profit was 999 million yen (88.40 yen/share), now forecast at 400 million yen (35.76 yen/share).
剰余金の配当（期末配当）に関するお知らせ
Ｇ－光フードサービス (138A0)
Financial Results & Forecasts
20260114 15:30
- Company announces 40 yen per share ordinary dividend for 2025 fiscal year, unchanged from previous forecast.
- Total dividend amount is 39 million yen, sourced from retained earnings.
- No memorial dividend this period, compared to 20 yen in previous year.
- Payment date set for February 12, 2026.
- Company emphasizes balance between shareholder returns and internal reserves.
2026年２月期 第３四半期決算短信〔日本基準〕（連結）
井筒屋 (82600)
Financial Results & Forecasts
20260114 15:30
株式会社井筒屋 (8260) FY2026 Q3 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 15299 | 144 | 42 | 42 |
|---|
| YoY | -4.3% | -71.1% | -83.1% | -81.4% |
|---|
| Fcst (mil yen) ▲ | 21500 | 600 | 400 | 400 |
|---|
| YoY | -3.0% | -42.4% | -46.1% | -60.0% |
|---|
| Prog | 71.2% | 24.0% | 10.5% | 10.5% |
|---|
| Dividends ○ 2026年2月期(予想) | YE 6.00, Total 6.00 · EPS 35.76 |
|---|
Financial position
-
Cash generation
Accounting profit may not fully reflect cash flow due to working capital changes.
-
Working capital
Working capital increased due to higher receivables, inventory, and payables.
-
Leverage
Total liabilities increased, but long-term debt decreased.
-
Capital allocation
Share buybacks and tax-related adjustments impacted equity.
-
Structural changes
Decrease in fixed assets (buildings) offset by higher current assets.
Analyst take
- The balance sheet shows stable but not improving quality. Working capital expansion and higher short-term liabilities are modest red flags, while capital allocation signals (buybacks) are neutral. No signs of distress, but liquidity and leverage trends warrant monitoring.
- Maintain cautious stance; balance sheet stability supports creditworthiness, but working capital dynamics and leverage composition suggest limited upside potential.
- Risk flag: watch
2025年11月期 決算短信〔日本基準〕（非連結）
Ｇ－光フードサービス (138A0)
Financial Results & Forecasts
20260114 15:30
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決算説明資料（2026年８月期 第１四半期決算短信）
Ｇ－プロディライト (55800)
Financial Results & Forecasts
20260114 15:30
financial results section missing: performance period
2026年8月期 第１四半期決算短信［日本基準］（連結）
Ｇ－プロディライト (55800)
Financial Results & Forecasts
20260114 15:30
株式会社プロディライト (5580) FY2026 Q1 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 770 | 35 | 33 | 7 |
|---|
| YoY | +26.8% | +202.4% | +222.1% | - |
|---|
| Fcst (mil yen) ○ | 3360 | 254 | 250 | 161 |
|---|
| YoY | +18.6% | +42.2% | +42.0% | +35.8% |
|---|
| Prog | 22.9% | 13.8% | 13.2% | 4.3% |
|---|
| Dividends ○ 2026年8月期（予想） | - · EPS 96.88 |
|---|
ProdyLight demonstrated strong growth in Q1 2026, with sales up 26.8% YoY and operating profit surging 202.4% YoY, driven by robust demand for cloud PBX and IP phone services amid evolving workstyles and BCP needs.
Business highlights
-
Cloud PBX and IP phone demand
Sales and operating profit surged YoY, driven by strong demand for cloud PBX and IP phone services.
-
Product innovation
INNOVERA added security and multilingual Autocall features, enhancing customer efficiency.
-
Sales expansion
Proactive sales efforts in regional markets (Fukuoka, Sendai, Okinawa) expanded customer base.
-
Macroeconomic risks
External risks (US-China tensions, geopolitical uncertainties) could impact future performance.
Financial position
-
Cash generation
Cash and deposits increased by 80,399 thousand yen, partially offset by decreases in completed contract receivables (8,264 thousand yen) and accounts receivable (5,920 thousand yen).
-
Working capital
Current assets increased by 89,513 thousand yen, while current liabilities decreased by 1,976 thousand yen. This suggests an improvement in working capital position.
-
Leverage
Fixed liabilities increased by 73,513 thousand yen due to an increase in long-term borrowings (73,461 thousand yen).
-
Capital allocation
No significant capital allocation signals observed in the balance sheet changes.
-
Structural changes
Decrease in fixed assets (9,981 thousand yen) due to reductions in investment assets (10,048 thousand yen) and goodwill (6,243 thousand yen), partially offset by an increase in other intangible assets (6,274 thousand yen).
Analyst take
- The company is capitalizing on structural shifts in business communication (cloud adoption, BCP) with strong execution in product innovation and sales expansion. Profitability improvements suggest pricing power and cost discipline.
- The balance sheet shows a mixed picture with improving working capital and stable cash generation, but deteriorating leverage due to increased long-term borrowings. The structural changes in fixed assets suggest strategic adjustments.
- The results reinforce the growing demand for cloud-based voice solutions in Japan, particularly among SMEs and enterprises prioritizing flexibility and resilience. Competitors should expect increased pressure on legacy PBX models.
2026年５月期 第２四半期（中間期）決算短信〔日本基準〕（連結）
パソナグループ (21680)
Financial Results & Forecasts
20260114 15:30
株式会社パソナグループ (2168) FY2026 Q2 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 154527 | -204 | 815 | -620 |
|---|
| YoY | +0.4% | - | +330.4% | - |
|---|
| Fcst (mil yen) ○ | 330000 | 2500 | 2800 | 500 |
|---|
| YoY | +6.7% | - | - | - |
|---|
| Prog | 46.8% | -8.2% | 29.1% | -124.0% |
|---|
| Dividends ○ 2026年5月期(予想) | YE 75.00, Total 75.00 · EPS 13.19 |
|---|
Mixed performance with revenue growth offset by operating losses, driven by segment-specific trends and one-off costs.
Business highlights
-
BPO Solution demand
Decline in revenue due to peak-out of large-scale projects.
-
Local Revitalization & Tourism Solution
Revenue growth driven by increased visitors to 'Niigen no Mori'.
-
Expert & Life Solutions
Expansion in business and life support services.
-
Cost Structure
Increased personnel and IT infrastructure costs pressured profitability.
-
One-off Events
Osaka-Kansai Expo sponsorship and sales boosted ordinary profit.
-
Net Loss
Expo-related costs led to net loss despite improved ordinary profit.
Financial position
-
Cash generation
Operating cash flow increased while net income declined, indicating stronger cash conversion.
-
Working capital
Working capital decreased due to lower inventory and accounts receivable, improving liquidity.
-
Leverage
Debt-to-equity ratio remained stable despite higher net debt, as equity increased due to retained earnings.
-
Capital allocation
No dividends or share buybacks; cash flow used for working capital reduction and debt servicing.
-
One-off/structural changes
No significant one-off items; changes appear structural (e.g., inventory efficiency).
Analyst take
- The company shows uneven momentum with tourism-related segments outperforming while core BPO services decline. Cost pressures and one-off events create volatility in profitability.
- The balance sheet shows improving cash generation and working capital efficiency, with stable leverage. Management's conservative capital allocation supports financial resilience.
- Tourism recovery benefits service providers, while IT/BPO firms face cyclical demand challenges. Rising costs may impact sector margins broadly.
2026年２月期 第３四半期決算短信〔日本基準〕（連結）
テラスカイ (39150)
Financial Results & Forecasts
20260114 15:30
株式会社テラスカイ (3915) FY2026 Q3 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 20316 | 868 | 1015 | 1069 |
|---|
| YoY | +12.2% | -7.5% | -2.2% | +89.4% |
|---|
| Fcst (mil yen) ▲ | 27901 | 1402 | 1486 | 1366 |
|---|
| YoY | +12.9% | -3.4% | -7.3% | +34.1% |
|---|
| Prog | 72.8% | 61.9% | 68.3% | 78.3% |
|---|
| Dividends ○ 2026年2月期（予想） | YE 16.00, Total 16.00 · EPS 105.89 |
|---|
Strong revenue growth offset by declining operating margins, with net profit surging due to one-off factors.
Business highlights
-
Revenue Growth
Sales increased by 12.2% YoY, driven by strong demand in core segments.
-
Operating Profit Decline
Operating profit fell by 7.5% YoY despite revenue growth, indicating cost pressures.
-
Net Profit Surge
Net profit jumped 89.4% YoY, likely due to one-off gains or tax benefits.
Financial position
-
Cash generation
Cash and cash equivalents increased by 1,579,366 thousand JPY, outpacing the increase in total current assets (1,512,747 thousand JPY).
-
Working capital
Working capital increased due to higher current assets (1,512,747 thousand JPY) and current liabilities (136,576 thousand JPY).
-
Leverage
Fixed liabilities decreased by 111,348 thousand JPY, primarily due to a reduction in deferred tax liabilities.
-
Capital allocation
Increase in software (349,173 thousand JPY) and goodwill (322,750 thousand JPY) suggests investments in intangible assets.
-
One-off or structural changes
Decrease in investment securities (780,252 thousand JPY) and increase in retained earnings (1,069,997 thousand JPY) suggest structural shifts.
Analyst take
- The company is experiencing strong top-line growth but faces margin compression, suggesting operational challenges. The net profit surge is likely temporary.
- The balance sheet shows improving liquidity and leverage, with stable working capital and capital allocation. The company appears to be managing its financial position well, though intangible asset investments and structural shifts warrant ongoing monitoring.
- Peers may face similar cost pressures, but revenue growth could be industry-wide.
2026年２月期第３四半期決算短信〔日本基準〕(連結)(公認会計士等による期中レビューの完了)
アレンザＨＤ (35460)
Financial Results & Forecasts
20260114 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 |
|---|
Arenza Holdings reported a decline in sales but significant improvement in profitability, driven by cost control and strategic store adjustments.
Business highlights
-
Sales Decline
Group sales decreased by 1.1% YoY due to weak consumer spending and deflationary pressures.
-
Profitability Improvement
Operating profit surged 31.3% YoY through cost discipline and revenue management.
-
Store Optimization
Net store count reduced to 301 via targeted closures and new openings.
-
Cost Structure
Material cost pressures persisted but were offset by operational efficiencies.
Financial position
-
Cash generation
Operating cash flow and accounting profit not explicitly compared, but total assets and liabilities provide context for liquidity.
-
Working capital
No explicit working capital breakdown provided; total assets and liabilities suggest moderate leverage.
-
Leverage
Debt-to-equity implied by liabilities (61.89 billion JPY) and equity (33.01 billion JPY) suggests moderate leverage.
-
Capital allocation
No explicit capital allocation signals (e.g., dividends, buybacks, investments) provided in the balance sheet discussion.
-
One-off or structural changes
No explicit one-off items or structural shifts noted; balance sheet appears stable quarter-over-quarter.
Analyst take
- The company is successfully navigating a difficult retail environment through disciplined cost management and strategic store optimization, though top-line growth remains challenged.
- The balance sheet shows stability with moderate leverage (33.5% equity ratio). However, the lack of cash flow details and working capital breakdown limits a comprehensive assessment of financial health.
- Retailers face persistent consumer caution and cost pressures, with winners focusing on operational efficiency and margin protection.
令和７年11月期決算短信〔日本基準〕（非連結）
アメイズ (60760)
Financial Results & Forecasts
20260114 15:30
株式会社アメイズ (6076) FY2025 Non-consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 19560 | 3199 | 2842 | 2081 |
|---|
| YoY | +8.5% | -14.9% | -16.5% | -6.9% |
|---|
| Fcst (mil yen) | 10600 | 1800 | 1600 | 1000 |
|---|
| YoY | +16.4% | +31.1% | +33.0% | +21.6% |
|---|
| Prog | 184.5% | 177.7% | 177.6% | 208.1% |
|---|
| Dividends 8年11月期(予想) | YE 35.00, Total 21.30 · EPS 74.61 |
|---|
Améz (6076) reported YoY revenue growth driven by higher ADR and new store openings, but profitability declined due to rising costs and expansion-related expenses.
Business highlights
-
Revenue growth
Sales increased 8.5% YoY to ¥19.56bn, driven by higher ADR and new store openings.
-
Profitability decline
Operating profit fell 14.9% YoY to ¥3.2bn due to cost inflation and expansion-related spending.
-
Demand trends
Domestic demand remained stable, while inbound tourism recovered on weaker yen and improved foot traffic.
-
Operational efficiency
Dominant strategy and digital sales initiatives supported occupancy, mitigating some pricing impact.
Financial position
-
Cash generation
Cash and cash equivalents decreased by 12.2 billion JPY, while accounting profit increased retained earnings by 16.8 billion JPY.
-
Working capital
Current assets declined by 7.96 billion JPY, driven by cash reduction, while current liabilities rose by 25.45 billion JPY due to new short-term borrowings.
-
Leverage
Total debt increased by 14.74 billion JPY, with short-term debt rising significantly while long-term debt decreased.
-
Capital allocation
No major capital allocation signals observed; balance sheet changes appear reactive rather than strategic.
-
Structural changes
Fixed assets increased by 40.53 billion JPY, primarily due to higher tangible assets, suggesting capex or asset growth.
Analyst take
- Améz is executing well on growth (pricing, expansion), but cost inflation is eroding profitability. The business model remains resilient, but investors should monitor margin trends.
- The balance sheet shows deteriorating liquidity and leverage dynamics, offset partially by asset growth. Cash generation lagging behind accounting profit and rising short-term debt are red flags.
- Hotel operators face a mixed environment: demand recovery is offset by cost pressures. Companies with pricing power and digital capabilities may outperform.
2026年８月期 第１四半期決算補足説明資料
東名 (44390)
Financial Results & Forecasts
20260114 15:30
- Sales and operating profit increased YoY due to expansion in electricity retail business.
- Contract volume for “Office Electricity 119” rose, with improved churn rates.
- Solar power system sales and battery storage installations grew under “Office Solar 119.”
- Security-related products drove demand in “Office Solutions,” with efforts to boost non-security offerings.
- Stable dividend policy and potential share buybacks planned.
- ESG focus: promoting renewable energy, enhancing customer satisfaction, and transparent governance.
- Stock price rose YoY, with PER at reasonable levels.
- Forecast: continued revenue and profit growth for FY2026.
- Risks include seasonal electricity demand fluctuations, market competition, and material cost volatility.
- Sponsorship deal with pro golfer Sakuma Akari (as of Jan 2026) for branding.
2026年８月期 第１四半期決算短信〔日本基準〕（連結）
東名 (44390)
Financial Results & Forecasts
20260114 15:30
株式会社東名 (4439) FY2026 Q1 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 7202 | 743 | 729 | 497 |
|---|
| YoY | +3.8% | -5.3% | -9.6% | -11.4% |
|---|
| Fcst (mil yen) ○ | 34800 | 3662 | 3704 | 2584 |
|---|
| YoY | +19.7% | +11.2% | +9.5% | +6.2% |
|---|
| Prog | 20.7% | 20.3% | 19.7% | 19.2% |
|---|
| Dividends ▲ 2026年8月期（予想） | 2Q 6.00, YE 7.00, Total 13.00 · EPS 86.19 |
|---|
Financial position
-
Cash generation
Cash and cash equivalents decreased by 747,243 thousand JPY, while accounting profit is not explicitly stated.
-
Working capital
Working capital decreased due to a larger reduction in receivables (672,997 thousand JPY) compared to payables (360,979 thousand JPY).
-
Leverage
Total liabilities decreased by 6.8%, primarily due to a reduction in payables and deferred taxes, offset by an increase in short-term borrowings.
-
Capital allocation
Increase in retained earnings (317,985 thousand JPY) and treasury stock (739,402 thousand JPY) suggests shareholder returns or reinvestment.
-
Structural changes
Increase in fixed assets (land and investment securities) suggests long-term investment, while the reduction in cash may indicate funding constraints.
Analyst take
- The balance sheet shows mixed signals with stable leverage and capital allocation but deteriorating cash generation. The reduction in working capital and cash suggests potential liquidity concerns, while the increase in fixed assets and retained earnings indicates long-term investment and shareholder focus.
- The stability in leverage and capital allocation is positive, but the cash decline and working capital reduction warrant closer monitoring. Investment conviction may be tempered by liquidity concerns.
- Risk flag: watch
2026年２月期 第３四半期決算短信〔日本基準〕（連結）(開示事項の変更及び監査法人による期中レビューの完了)
イオン (82670)
Financial Results & Forecasts
20260114 15:30
financial results section missing: forecast rows
2026年５月期第２四半期（中間期）業績予想と決算値の差異及び通期業績予想の修正に関するお知らせ
ＣＳランバー (78080)
Financial Results & Forecasts
20260114 15:30
- Mid-term revenue (¥10,096M) and profits (¥580M operating, ¥514M ordinary, ¥383M net) fell short of forecasts by 7.7%, 33.3%, 38.0%, and 33.9% respectively.
- Full-year revenue forecast unchanged (¥22,100M), but operating/ordinary/net profit revised down by ¥600M, ¥600M, and ¥390M (33.3%, 35.3%, 32.8% cuts).
- Weakness driven by declining housing demand, stricter building codes, and cost pressures in core precut lumber business.
- Construction and real estate leasing segments grew, but could not offset precut lumber underperformance.
- No change to full-year dividend outlook despite profit downgrades.
2026年５月期 第２四半期（中間期）決算短信〔日本基準〕(連結)
ＣＳランバー (78080)
Financial Results & Forecasts
20260114 15:30
株式会社シー・エス・ランバー (7808) FY2026 Q2 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 10096 | 580 | 514 | 383 |
|---|
| YoY | +2.5% | -32.4% | -37.0% | -32.4% |
|---|
| Fcst (mil yen) ▲ | 22100 | 1200 | 1100 | 800 |
|---|
| YoY | +6.9% | -32.4% | -34.5% | -30.9% |
|---|
| Prog | 45.7% | 48.3% | 46.7% | 47.9% |
|---|
| Dividends ○ 2026年5月期(予想) | YE 80.00, Total 80.00 · EPS 432.49 |
|---|
CSL reported modest sales growth but significant profit decline due to cost pressures and weak housing demand, with mixed segment performance.
Business highlights
-
Housing market demand
New housing starts declined 7.9% YoY due to regulatory-driven pull-forward effect and higher loan rates.
-
Cost structure
Material/labor/logistics costs remained elevated, compressing margins despite sales growth.
-
Segment performance
Rental business provided stable revenue while siding pre-cut business showed growth potential.
Financial position
-
Cash generation
Cash from operations decreased by 295 million yen YoY, despite a 514 million yen tax-adjusted profit.
-
Working capital
Working capital improved slightly due to lower receivables and inventory, offset by higher payables.
-
Leverage
Debt rose 1,492 million yen YoY, driven by long-term borrowings, while equity grew modestly.
-
Capital allocation
Aggressive investment in fixed assets (1,816 million yen) and dividend payouts (148 million yen).
-
One-off vs. structural
No major one-offs; changes appear structural (e.g., debt-funded real estate expansion).
Analyst take
- Core housing-related business faces structural headwinds, but diversification efforts are mitigating downside.
- Balance sheet health is deteriorating due to rising leverage, weak cash conversion, and aggressive capex. Equity cushion is shrinking (equity ratio fell to 40.3%).
- Peers in residential construction materials likely facing similar margin pressures from cost inflation.
2026年５月期 第２四半期 決算短信〔日本基準〕（非連結）
Ａ－エレコミ (353A0)
Financial Results & Forecasts
20260114 15:30
エレベーターコミュニケーションズ株式会社 (353) FY2026 Q2 Non-consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 2087 | 115 | 122 | 72 |
|---|
| YoY | +9.7% | +16.3% | +12.3% | +6.6% |
|---|
| Fcst (mil yen) ○ | 4664 | 298 | 291 | 163 |
|---|
| YoY | +15.2% | +12.8% | +10.8% | +11.1% |
|---|
| Prog | 44.7% | 38.6% | 41.9% | 44.2% |
|---|
| Dividends ○ 2026年5月期(予想) | - · EPS 161.39 |
|---|
Elevator Communications reported strong mid-year results with 9.7% sales growth and 16.3% operating profit expansion, driven by robust maintenance demand and renewed renovation activity.
Business highlights
-
Maintenance contract growth
Consistent demand from aging elevator stock and new building construction supported 2.8% YoY growth in maintenance revenue.
-
Renovation demand surge
Renovation revenue jumped 15.6% YoY as equipment aging and safety regulations drove replacement projects.
-
Profitability improvement
Operating margin expanded 60bps YoY despite economic headwinds through operational efficiency gains.
-
Industry outlook
Long-term maintenance demand remains positive due to Japan's aging elevator stock, though near-term risks persist from economic uncertainty.
Financial position
-
Cash generation
Cash outflow of 12,091 thousand JPY, significantly lower than the previous period's 26,527 thousand JPY outflow. Tax payments and working capital changes impacted cash flow.
-
Working capital
Working capital decreased due to higher accounts receivable and lower accounts payable. Inventory levels also decreased.
-
Leverage
Total liabilities decreased by 158,077 thousand JPY, driven by lower accounts payable and tax liabilities. Lease liabilities increased.
-
Capital allocation
Investment in fixed and intangible assets increased, while long-term debt repayment and lease payments were significant. Equity issuance provided some capital relief.
-
Structural changes
Equity issuance increased capital and retained earnings, improving equity ratio to 28.3%. Lease accounting changes may have structural impact.
Analyst take
- The company is benefiting from both cyclical renovation demand and structural maintenance growth, with particularly strong execution in high-margin renovation projects.
- The company's balance sheet shows mixed signals. While leverage improved and equity strengthened, working capital deterioration and cash flow pressures are concerns. Capital allocation remains balanced but debt repayment is notable.
- Peers in elevator maintenance should see similar trends, though smaller players may struggle with rising material costs and labor shortages.
2026年２月期 第３四半期決算短信〔日本基準〕(連結)
テクミラ (36270)
Financial Results & Forecasts
20260114 15:30
financial results section missing: forecast rows
2026年５月期 第２四半期（中間期）決算短信〔日本基準〕(連結)
Ｇ－グロービング (277A0)
Financial Results & Forecasts
20260114 15:30
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配当予想の修正に関するお知らせ
Ｇ－シンメンテＨＤ (60860)
Financial Results & Forecasts
20260114 15:30
- Dividend forecast revised to 20 yen per share for 2026 fiscal year-end, up 2 yen from previous estimate.
- Total annual dividend now projected at 40 yen (20 yen at Q2 and 20 yen at year-end).
- Revision based on business performance progress and commitment to stable shareholder returns.
- Previous fiscal year’s dividend was 32 yen (pre-stock split).
- Stock split (2:1) occurred in March 2025; current forecast reflects post-split shares.
2026年２月期 第３四半期決算説明資料
東宝 (96020)
Financial Results & Forecasts
20260114 15:30
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2026年２月期 第３四半期決算短信〔日本基準〕（連結）
東宝 (96020)
Financial Results & Forecasts
20260114 15:30
東宝株式会社 (9602) FY2026 Q3 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 281366 | 60092 | 60880 | 46587 |
|---|
| YoY | +20.2% | +13.8% | +18.1% | +36.5% |
|---|
| Fcst (mil yen) ○ | 360000 | 65000 | 65500 | 47500 |
|---|
| YoY | +15.0% | +0.5% | +1.6% | +9.6% |
|---|
| Prog | 78.2% | 92.4% | 92.9% | 98.1% |
|---|
| Dividends ▲ 2026年2月期(予想) | YE 62.50, Total 105.00 · EPS 280.77 |
|---|
Toho reported strong YoY growth across all metrics, driven by core business momentum despite macroeconomic risks, though tempered by a one-off antitrust-related loss.
Business highlights
-
Core business growth
Revenue and profitability surged YoY, with operating profit growth outpacing revenue, indicating strong operational leverage.
-
Antitrust-related loss
One-off 'Monopoly Law loss' recorded due to regulatory scrutiny of subsidiary Subaru Kogyo.
-
Macroeconomic sensitivity
Management notes persistent economic uncertainty from US trade policy and inflation, though current results remain resilient.
Financial position
-
Cash generation
Cash and deposits increased by 4,976 million JPY, indicating strong cash generation.
-
Working capital
Receivables and contract assets increased by 4,873 million JPY, which may indicate changes in working capital management.
-
Leverage
Liabilities increased by 10,967 million JPY, which may indicate higher leverage.
-
Capital allocation
Decrease in own shares by 40,336 million JPY suggests share buybacks or other capital allocation activities.
-
Structural balance sheet changes
Increase in securities and investment securities by 22,827 million JPY and 8,923 million JPY respectively, indicating structural changes in asset allocation.
Analyst take
- Toho's underlying business momentum remains robust, with structural growth drivers offsetting macro headwinds. The antitrust loss is a one-off but warrants monitoring for broader regulatory trends in Japan's media sector.
- The balance sheet shows mixed signals with improving cash generation and capital allocation, but deteriorating leverage. The structural changes in asset allocation are positive but need to be monitored for long-term impact.
- Strong performance in entertainment/convergence suggests resilient consumer demand for premium content, potentially benefiting peers with similar business models.
2026年８月期 第１四半期決算短信〔日本基準〕(連結)
出前館 (24840)
Financial Results & Forecasts
20260114 15:30
株式会社出前館 (2484) FY2026 Q1 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 8989 | -1681 | -1668 | -1670 |
|---|
| YoY | -18.6% | - | - | - |
|---|
| Fcst (mil yen) ○ | 44100 | -4000 | -3990 | -4000 |
|---|
| YoY | +11.0% | - | - | - |
|---|
| Prog | 20.4% | - | - | - |
|---|
| Dividends ○ 2026年8月期(予想) | - · EPS -35.86 |
|---|
Significant YoY decline in sales and operating loss in Q1 2026, driven by weak demand and cost pressures.
Business highlights
-
Sales Decline
Sales dropped 18.6% YoY, reflecting weak demand across segments.
-
Operating Loss
Operating loss of -1,681 million yen due to cost structure and revenue decline.
Financial position
-
Cash generation
Cash and cash equivalents decreased by 1,997 million JPY, while accounting profit showed a net loss of 1,670 million JPY.
-
Working capital
Working capital decreased by 1,672 million JPY, primarily due to a reduction in accounts receivable (447 million JPY) and a decrease in accounts payable (651 million JPY).
-
Leverage
Total liabilities decreased by 683 million JPY, with both current and non-current liabilities declining. However, equity also decreased by 1,670 million JPY due to the net loss.
-
Capital allocation
No significant capital allocation activities were noted. The primary change was the reduction in cash and equity due to operating losses.
-
One-off or structural changes
The net loss of 1,670 million JPY appears to be a one-off event, but the reduction in cash and working capital may indicate structural issues.
Analyst take
- The company is facing structural demand weakness, with no clear signs of recovery in the near term.
- The balance sheet shows signs of deterioration, with declining cash, working capital, and equity. The net loss and reduction in cash raise concerns about the company's financial resilience and ability to sustain operations.
- Indicates a challenging macroeconomic environment, likely impacting competitors in the same sector.
通期業績予想の修正に関するお知らせ
バロック (35480)
Financial Results & Forecasts
20260114 15:30
- Sales and gross profit fell short due to lower customer traffic at main SC brand, reducing revenue by 10.1% and operating profit by 74.0%.
- Higher costs (minimum wage, retention incentives, system upgrades) offset by tight budget control, but revenue decline drove profit down.
- US business underperformed due to promotion challenges, failing to offset domestic weakness.
- Full-year earnings forecast revised downward: net profit down 62.6% to ¥501M, EPS down to ¥13.92.
- Dividend forecast unchanged at ¥38 per share.
2026年2月期 第3四半期Databook
バロック (35480)
Financial Results & Forecasts
20260114 15:30
- 以下是对您提供的信息的总结和分析：
关键数据总结
- 销售额（中国合资企业）：
- 2023年Q1：13.10亿日元（批发） + 7300万日元（零售） = 13.83亿日元
- 2023年Q2：8.04亿日元（批发） + 9100万日元（零售） = 8.95亿日元
- 2023年上半年：21.14亿日元（批发） + 1.64亿日元（零售） = 22.79亿日元
- 2023年Q3：18.49亿日元（批发） + 1.37亿日元（零售） = 19.86亿日元
- 2023年Q4：19.56亿日元（批发） + 1.18亿日元（零售） = 20.75亿日元
- 2023年全年：38.05亿日元（批发） + 2.55亿日元（零售） = 40.61亿日元
- 利润（中国合资企业）：
- 2023年Q1：-4.55亿日元（批发） + 8500万日元（零售） = -3.18亿日元
- 2023年Q2：4100万日元（批发） + 3700万日元（零售） = 1.42亿日元
- 2023年上半年：-4.14亿日元（批发） + 1.22亿日元（零售） = -1.75亿日元
- 2023年Q3：7000万日元（批发） + 8900万日元（零售） = 2.56亿日元
- 2023年Q4：1.65亿日元（批发） + 1.08亿日元（零售） = 3.57亿日元
- 2023年全年：-1.77亿日元（批发） + 1.97亿日元（零售） = 4.37亿日元
- 其他关键指标：
- 2023年Q3：中国合资企业销售额2.45亿日元（同比增长99.6%）
- 2023年Q3：中国合资企业零售子公司利润4000万日元（同比增长6802.0%）
- 2023年Q3：中国合资企业总利润2800万日元（同比增长70.6%）
- 2023年Q3：中国合资企业税后特许权使用费收入1.20亿日元（同比增长105.9%）
- 2023年Q3：中国合资企业批发销售额1.20亿日元（同比增长98.0%）
分析与观察
- 销售额趋势：
- 2023年批发销售额在Q1和Q2出现下滑，但Q3和Q4有所回升。
- 零售销售额相对稳定，但规模较小。
- 2023年全年销售额（40.61亿日元）与2022年（4.35亿日元）相比增长显著。
- 利润趋势：
- 批发利润在Q1和Q2出现较大亏损，但Q3和Q4有所改善。
- 零售利润相对稳定，但规模较小。
- 2023年全年利润（4.37亿日元）与2022年（2800万日元）相比增长显著。
- 关键指标：
- 中国合资企业的销售额和利润在2023年Q3有显著增长。
- 零售子公司的利润增长非常显著（6802.0%）。
- 批发销售额和特许权使用费收入也有显著增长。
建议
- 数据验证：
- 2021年的数据与2023年完全相同，可能存在重复错误，需要验证。
- 深入分析：
- 分析2023年Q1和Q2批发利润亏损的原因。
- 研究零售利润稳定的原因。
- 战略调整：
- 考虑批发和零售业务的平衡，优化利润结构。
- 加强零售业务的发展，提高其在总体利润中的比重。
总结
- 中国合资企业在2023年表现出显著的增长，特别是在销售额和利润方面。尽管批发业务在Q1和Q2出现亏损，但整体表现仍然积极。零售业务的稳定增长和利润的显著增加是亮点。建议进一步分析亏损原因并优化业务结构。
2026年2月期 第3四半期決算補足説明資料
バロック (35480)
Financial Results & Forecasts
20260114 15:30
- 以下は、資料の内容を要約したものです。
1. 経営成績の概要
- 売上高：前年同期比89.1%減少（中国合弁解消の影響を含む）。
- 営業利益：前年同期比68.9%減少。
- 経常利益：前年同期比120.2%増加（中国合弁解消の影響により）。
- 当期純利益：前年同期比165.5%増加（中国合弁解消の影響により）。
2. 主要ブランドの動向
- MOUSSY：デニムの売上高が前年を上回り、リブランディング後も好調。
- RODEO CROWNS WIDE BOWL：客数がV字回復し、商品企画とVMD設計の見直しが奏功。
- AZUL BY MOUSSY：客数が前年から二桁回復し、ターゲットの再定義と商品企画の改善が進む。
3. 通期業績見通しの修正
- 売上高：57,602百万円（前回見通しから5,805百万円減少）。
- 営業利益：2,227百万円（前回見通しから1,648百万円減少）。
- 経常利益：2,139百万円（前回見通しから1,511百万円減少）。
- 当期純利益：1,338百万円（前回見通しから837百万円減少）。
4. 株主配当
- 1株当たりの年間配当額は、従来予想の38円を据え置き。
5. 注意事項
- 本資料には、将来に関する見通しや目標が含まれており、実際の業績は様々な要因によって異なる可能性があります。
- この要約は、資料の主要な内容をまとめたものです。詳細は、資料を参照してください。
2026年2月期 第3四半期決算短信〔日本基準〕（連結）
バロック (35480)
Financial Results & Forecasts
20260114 15:30
株式会社バロックジャパンリミテッド (3548) FY2026 Q3 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 38004 | 643 | 684 | 503 |
|---|
| YoY | -10.9% | -31.1% | - | - |
|---|
| Fcst (mil yen) ▲ | 51797 | 579 | 628 | 501 |
|---|
| YoY | -11.0% | -28.7% | - | - |
|---|
| Prog | 73.4% | 111.1% | 108.9% | 100.4% |
|---|
| Dividends ○ 2026年2月期(予想) | YE 38.00, Total 38.00 · EPS 13.92 |
|---|
Baroque Japan reported a decline in sales and operating profit, driven by domestic segment weakness and the impact of divesting its China joint venture, though cost management and inventory control improved margins.
Business highlights
-
Core product demand
Domestic sales declined 3.1% YoY, with mixed performance across brands.
-
Cost structure
Gross profit margin improved due to inventory optimization and procurement controls.
-
China divestment
China joint venture exit reduced consolidated sales but eliminated losses.
-
US business
US EC sales grew but operating loss widened due to cost control challenges.
Financial position
-
Cash generation
Cash and cash equivalents decreased by 20.8 billion JPY, while accounting profit showed a reduction in total assets and liabilities.
-
Working capital
Working capital decreased due to a significant reduction in accounts receivable and an increase in inventory.
-
Leverage
Total liabilities decreased by 0.98 billion JPY, but the reduction in equity was more significant, leading to a higher leverage ratio.
-
Capital allocation
Dividend payments led to a decrease in capital surplus, while retained earnings increased slightly due to quarterly net income.
-
One-off or structural changes
Foreign exchange translation adjustments decreased by 1.19 billion JPY, and non-controlling interests decreased by 31.66 billion JPY.
Analyst take
- The company shows signs of operational improvement but faces structural headwinds in its core domestic market and execution challenges overseas.
- The balance sheet health has deteriorated over the quarter, with significant reductions in cash, working capital, and equity, alongside an increase in leverage. The company's financial resilience appears weakened, and future earnings quality may be at risk due to operational inefficiencies and higher financial risk.
- Consumers remain price-sensitive despite wage growth, suggesting broader retail sector weakness.
2026年２月期 第３四半期決算補足説明資料
北の達人 (29300)
Financial Results & Forecasts
20260114 15:30
- Sales revenue increased by 4.3% QoQ to 2,533 million yen, driven by new sales (+11.6%) and EC mall sales (+5.6%).
- Sales profit rose by 3.7% QoQ to 988 million yen, despite higher marketing costs (+3.1%).
- YoY, sales revenue grew 2.7%, but sales profit fell 21.7% due to lower recurring sales (-12.4%) and higher marketing spend (+47.3%).
- New sales surged 65.2% YoY, while recurring sales declined, indicating recovery in new customer acquisition.
- EC mall sales grew 28.9% YoY, showing strong digital channel performance.
- Marketing costs rose significantly (+47.3% YoY), impacting profitability despite sales growth.
- Company prioritizes profit maximization over sales growth, setting CPO upper limit at 6,000 yen.
- LTV-based CPO optimization suggests potential to raise upper limit to 7,000 yen if LTV improves.
- Financial metrics show volatility in ROE, ROA, and dividend ratios over the past decade.
2026年２月期 第３四半期決算短信〔日本基準〕（連結）
北の達人 (29300)
Financial Results & Forecasts
20260114 15:30
株式会社北の達人コーポレーション (2930) FY2026 Q3 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 8014 | 757 | 776 | 521 |
|---|
| YoY | -13.2% | -48.6% | -48.1% | -48.3% |
|---|
| Fcst (mil yen) ○ | 10289 | 897 | 911 | 622 |
|---|
| YoY | -13.0% | -46.4% | -46.5% | -48.4% |
|---|
| Prog | 77.9% | 84.4% | 85.2% | 83.8% |
|---|
| Dividends ○ 2026年2月期（予想） | YE 1.80, Total 3.50 · EPS 4.46 |
|---|
The company experienced significant YoY declines in sales and profitability, with operating profit dropping nearly 50%, driven by weak demand and cost pressures.
Business highlights
-
Core product demand
Sales declined by 13.2% YoY, reflecting weak demand across key product lines.
-
Profitability decline
Operating profit fell 48.6% YoY, with margins under pressure from both revenue and cost sides.
-
Cost structure
Higher costs contributed to the sharp decline in operating profit despite lower sales.
Financial position
-
Cash generation
No direct cash flow data provided, but working capital changes suggest potential cash generation issues.
-
Working capital
Working capital decreased due to inventory reduction and increase in accounts receivable.
-
Leverage
Total liabilities decreased by ¥222,796K, primarily due to deferred tax reduction.
-
Capital allocation
Retained earnings and treasury stock decreased, suggesting shareholder returns or buybacks.
-
Structural changes
No major one-off items identified; changes appear operational in nature.
Analyst take
- The company is facing significant headwinds, with both demand and cost pressures leading to a sharp decline in profitability. The magnitude of the drop suggests potential structural issues rather than temporary cyclical factors.
- The balance sheet shows mixed signals: improving leverage but deteriorating working capital dynamics. The decrease in retained earnings and increase in treasury stock suggest active capital management, though the receivable buildup warrants monitoring for collection efficiency.
- The results may indicate broader industry challenges, particularly in the company's core markets. Peers may also be experiencing similar demand weaknesses.
2026年２月期第３四半期 決算説明資料
Ｇ－ＢｅｅＸ (42700)
Financial Results & Forecasts
20260114 15:30
- Record revenue of ¥11.5 billion (up 16.6% YoY), operating income ¥1.5 billion (up 13.6% YoY), net income ¥1.0 billion (up 12.5% YoY).
- Forecast for 2026-02 period: revenue ¥114 billion (23.3% YoY growth), operating income ¥7.48 billion (11.1% YoY growth).
- Strategic focus on SAP S/4HANA migration, AI-driven operations (AIOps), and cloud adoption.
- Expanded partnerships with SAP (Analytics & Planning specialization) and AWS for scalable data solutions.
- Launched SAP Data AI Solution on AWS and accelerated SAP S/4HANA migration with SNP partnership.
- Established Sky365 subsidiary for managed services and expanded global operations with Vietnam MSP hub.
- Mid-term revenue target of ¥160-170 billion by 2028-02 period through existing business growth and new service development.
- Increased investment in marketing (web, social media, video) and talent acquisition/training for engineers and sales personnel.
- Vision to support customer transformation through technology and become a partner in achieving intelligent enterprise goals.
2025年11月期 決算短信〔日本基準〕(連結)
キユーピー (28090)
Financial Results & Forecasts
20260114 15:30
キユーピー株式会社 (2809) FY2025 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 513417 | 34628 | 37389 | 30506 |
|---|
| YoY | +6.1% | +0.9% | +1.4% | +42.4% |
|---|
| Fcst (mil yen) | 530000 | 38000 | 40000 | 25500 |
|---|
| YoY | +3.2% | +9.7% | +7.0% | -16.4% |
|---|
| Prog | 96.9% | 91.1% | 93.5% | 119.6% |
|---|
| Dividends 2026年11月期（予想） | YE 65.00, Total 35.10 · EPS 184.95 |
|---|
Kewpie delivered modest revenue growth and stable operating profit despite a challenging macro environment, with upside in net profit driven by a one-off gain.
Business highlights
-
Core product demand
Domestic egg and cut vegetable sales recovered, offsetting some pressure from consumer cost sensitivity.
-
Overseas growth
Asia-Pacific and Americas growth accelerated due to expanded production capacity and brand-building efforts.
-
Cost structure
Operating margins remained under pressure from prolonged raw material and logistics inflation.
-
Pricing power
Domestic price adjustments partially offset cost inflation, contributing to operating profit growth.
-
One-off items
Net profit surged due to factory land sale gain, masking underlying profitability trends.
Financial position
-
Cash generation
Operating cash flow declined significantly by 313.2 billion JPY, while accounting profit (tax-adjusted net income) was 475.2 billion JPY.
-
Working capital
Total assets increased by 181.6 billion JPY, driven by receivables (33.3 billion JPY) and investments (93.9 billion JPY), offset by cash decline (125.4 billion JPY).
-
Leverage
Liabilities increased by 22.0 billion JPY, with deferred tax liabilities rising (45.5 billion JPY) and current liabilities declining (41.2 billion JPY).
-
Capital allocation
Financing cash flow outflow increased by 89.7 billion JPY, driven by share buybacks (162.9 billion JPY) and dividends (121.8 billion JPY).
-
Structural changes
Retirement benefit assets increased by 118.5 billion JPY, and long-term deposits rose by 35.5 billion JPY, suggesting long-term liability management.
Analyst take
- Underlying business momentum remains positive but constrained by macro headwinds. International operations show stronger growth dynamics than domestic market.
- Balance sheet health shows mixed signals: stable leverage and equity ratios but deteriorating cash flow conversion and capital allocation discipline. The decline in operating cash flow relative to accounting profit raises concerns about earnings quality.
- Food processors facing similar input cost pressures may see limited margin expansion in near term, with winners being those with strongest pricing power and international diversification.
2026年8月期第1四半期 決算説明資料
Ｇ－ククレブ (276A0)
Financial Results & Forecasts
20260114 15:30
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2026年8月期第1四半期決算短信〔日本基準〕(連結)
Ｇ－ククレブ (276A0)
Financial Results & Forecasts
20260114 15:30
ククレブ・アドバイザーズ株式会社 (276) FY2026 Q1 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 730 | 243 | 202 | 140 |
|---|
| YoY | +7.1% | -20.8% | -30.4% | -29.8% |
|---|
| Fcst (mil yen) ○ | 4700 | 1100 | 1044 | 700 |
|---|
| YoY | +83.9% | +79.4% | +74.4% | +57.1% |
|---|
| Prog | 15.5% | 22.1% | 19.3% | 20.0% |
|---|
| Dividends ○ 2026年8月期(予想) | YE 27.00, Total 27.00 · EPS 143.46 |
|---|
Kukurebu Advisors showed mixed performance with revenue growth but significant profit declines, driven by higher costs and one-off gains in the prior period.
Business highlights
-
Revenue Growth
Revenue increased by 7.1% YoY, driven by CRE solution and tech business expansion.
-
Profit Decline
Operating profit fell 20.8% YoY due to cost structure changes and prior period one-off gains.
-
Tech Business Growth
Tech business revenue grew 31.9% YoY, outpacing overall growth.
-
Pipeline Development
Notional pipeline grew 5.8% with 7,262 registered cases, supporting future growth.
Financial position
-
Cash generation
Cash and deposits increased by 2,202,109 thousand yen, primarily due to new share issuance.
-
Working capital
Total current assets increased by 2,200,802 thousand yen, driven by the increase in cash and deposits.
-
Leverage
Total liabilities increased by 20,958 thousand yen, primarily due to increases in accounts payable, other current liabilities, and other non-current liabilities.
-
Capital allocation
New share issuance led to significant increases in capital stock and capital reserves, indicating equity financing.
-
Structural balance sheet changes
Net assets increased by 2,495,596 thousand yen, driven by new share issuance and quarterly net profit attributable to parent company owners.
Analyst take
- The balance sheet shows significant improvement in cash generation, working capital, and capital allocation, driven by new share issuance. Leverage remains stable with modest increases in liabilities. Overall, the financial position is strengthening.
- The improvements in balance sheet quality and capital allocation suggest a positive outlook for the company's financial resilience and future earnings quality.
2026年８月期 第１四半期決算短信〔日本基準〕（連結）
ＡＦＣ－ＨＤ (29270)
Financial Results & Forecasts
20260114 15:30
financial results section missing: performance rows
2026年２月期 第３四半期決算短信〔ＩＦＲＳ〕（連結）
ベイカレント (65320)
Financial Results & Forecasts
20260114 15:30
株式会社ベイカレント (6532) FY2026 Q3 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 105936 | 35909 | 35193 | 35206 |
|---|
| YoY | +26.8% | +22.1% | +22.4% | +22.7% |
|---|
| Fcst (mil yen) ○ | 143000 | 52000 | 51000 | 50900 |
|---|
| YoY | +23.2% | +19.6% | +19.7% | +19.6% |
|---|
| Prog | 74.1% | 69.1% | 69.0% | 69.2% |
|---|
| Dividends ○ 2026年2月期(予想) | YE 50.00, Total 100.00 · EPS 37300.00 |
|---|
BayCurrent (6532) delivered strong 3Q26 results with 26.8% YoY revenue growth and 22.1% EBITDA growth, driven by consulting demand and operational efficiency, though EBITDA margin slightly declined to 33.9%.
Business highlights
-
Consulting demand
Revenue grew 26.8% YoY, supported by high client demand for value-added services.
-
Cost structure
EBITDA margin declined slightly to 33.9% due to 60.1% YoY increase in SG&A.
-
Operational efficiency
Gross margin improved to 55.8% as cost of sales grew at a slower pace than revenue.
Financial position
-
Cash generation
Cash from operations increased by 2,126 million yen YoY, driven by higher pre-tax profit and lower tax payments, despite higher working capital outflows.
-
Working capital
Working capital increased due to higher cash balances and receivables, offset by lower inventory. Other current liabilities rose significantly.
-
Leverage
Total liabilities decreased by 1,797 million yen YoY, with reductions in lease liabilities, deferred tax, and borrowings, partially offset by higher other current liabilities.
-
Capital allocation
Significant share buybacks (3,006 million yen) and dividends (13,174 million yen) were funded by higher borrowings and lease repayments.
-
One-off/structural changes
No major one-off items; structural improvements in EBITDA (up 6,491 million yen YoY) driven by higher operating profit and lower depreciation.
Analyst take
- BayCurrent's results confirm strong underlying momentum in the consulting sector, with revenue growth outpacing cost increases. The margin dip is a deliberate trade-off for long-term growth.
- The balance sheet shows improving financial health, with stronger cash generation, lower leverage, and disciplined capital allocation. However, rising working capital and aggressive shareholder returns warrant monitoring.
- The results suggest continued strength in corporate transformation spending, benefiting peers in strategy consulting and digital services.
2026年2月期 第3四半期決算短信〔日本基準〕（連結）
スタジオアリス (23050)
Financial Results & Forecasts
20260114 15:30
株式会社スタジオアリス (2305) FY2026 Q3 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 24717 | 1797 | 1833 | 1156 |
|---|
| YoY | -7.9% | -22.8% | -22.2% | -0.6% |
|---|
| Fcst (mil yen) ○ | 33780 | 2870 | 2870 | 1450 |
|---|
| YoY | -5.1% | -5.0% | -5.9% | +6.2% |
|---|
| Prog | 73.2% | 62.6% | 63.9% | 79.7% |
|---|
| Dividends ○ 2026年2月期（予想） | YE 50.00, Total 50.00 · EPS 85.38 |
|---|
Studio Alice (2305) reported a decline in sales and profitability in Q3 2026, with revenue down 7.9% YoY and operating profit down 22.8% YoY, reflecting weak consumer demand and cost pressures.
Business highlights
-
Core product demand
Sales declined 7.9% YoY due to weak consumer demand and competitive pressures.
-
Profitability
Operating profit fell 22.8% YoY, driven by higher costs and lower sales.
-
Economic environment
Macroeconomic headwinds, including wage stagnation and import cost inflation, weighed on performance.
Financial position
-
Cash generation
No direct cash flow data provided, but asset and liability changes suggest working capital dynamics may have impacted cash generation.
-
Working capital
Working capital increased by 722 million JPY due to higher receivables and prepayments, offset partially by lease asset reductions.
-
Leverage
Total liabilities increased by 503 million JPY, driven by higher prepayments, while long-term lease liabilities decreased.
-
Capital allocation
No major capital allocation signals detected; changes appear operational rather than strategic.
-
Structural changes
Decrease in non-controlling interests (816 million JPY) suggests potential equity restructuring or consolidation.
Analyst take
- The company faces structural demand challenges, with profitability under pressure from both volume and cost sides. Differentiation efforts may not be sufficient to offset macroeconomic headwinds.
- The balance sheet shows stable leverage but deteriorating working capital efficiency, with no clear strategic capital allocation. The reduction in non-controlling interests may signal structural shifts worth monitoring.
- Peers in consumer-facing segments may also face similar pressures, particularly if wage growth remains sluggish.
2025年11月期決算短信〔日本基準〕(連結)
ラクト・ジャパン (31390)
Financial Results & Forecasts
20260114 15:30
financial results section missing: forecast rows
2026年8月期 第1四半期決算短信〔日本基準〕（連結）
サイゼリヤ (75810)
Financial Results & Forecasts
20260114 15:30
株式会社サイゼリヤ (7581) FY2026 Q1 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 70285 | 4660 | 4735 | 3091 |
|---|
| YoY | +14.7% | +18.9% | +16.6% | +16.4% |
|---|
| Fcst (mil yen) ○ | 276300 | 19000 | 18700 | 12400 |
|---|
| YoY | +7.6% | +22.6% | +18.3% | +11.1% |
|---|
| Prog | 25.4% | 24.5% | 25.3% | 24.9% |
|---|
| Dividends ○ 2026年8月期(予想) | YE 30.00, Total 30.00 · EPS 252.63 |
|---|
Saizeriya delivered strong Q1 growth with double-digit revenue and profit increases, driven by operational efficiency and strategic initiatives, despite a challenging macroeconomic environment.
Business highlights
-
Revenue Growth
Sales increased by 14.7% YoY, supported by expanded menu offerings and improved operational efficiency.
-
Profitability
Operating profit rose 18.9% YoY, outperforming revenue growth due to cost management and digital initiatives.
-
Domestic Demand
Consumer sentiment improved slightly, but food price inflation and wage growth remain key watch items.
-
International Expansion
Overseas growth continued with Vietnam store openings, though limited to one new location.
Financial position
-
Cash generation
Cash and cash equivalents decreased by 34.6 billion JPY, while accounting profit increased due to higher inventory and fixed assets.
-
Working capital
Working capital increased due to higher inventory (14.6 billion JPY) and accounts payable (5.5 billion JPY).
-
Leverage
Total liabilities increased by 33.4 billion JPY, driven by higher lease liabilities (17.2 billion JPY) and accounts payable (5.5 billion JPY).
-
Capital allocation
Increased investment in fixed assets (52.2 billion JPY) suggests capital expenditure focus, but declining cash reserves raise concerns about funding sustainability.
-
Structural changes
No major one-off items identified; changes appear structural, particularly in inventory and lease liabilities.
Analyst take
- Saizeriya's results reflect strong operational execution with repeatable drivers (digital tools, supply chain) offsetting macro headwinds. Profit growth outpacing revenue suggests pricing power.
- The balance sheet shows signs of strain, with declining cash reserves, rising leverage, and inefficient working capital dynamics. While equity increased (37.5 billion JPY), the quality of earnings is questionable given weak cash conversion.
- Outperformance in a challenging consumer environment signals resilience in the casual dining segment, particularly for chains with cost discipline.
配当予想の修正（増配）に関するお知らせ
東名 (44390)
Financial Results & Forecasts
20260114 15:30
- Company 東名 (44390) increased dividend forecast for 2026 fiscal year.
- Interim dividend raised from 5 yen to 6 yen per share.
- Year-end dividend raised from 6 yen to 7 yen per share.
- Annual dividend now projected at 13 yen per share.
- Previous annual forecast was 11 yen per share.
2025年11月期決算短信〔日本基準〕（非連結）
Ｐ－プラン・ドゥ (458A0)
Financial Results & Forecasts
20260114 15:30
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2026年５月期第２四半期 決算説明資料
Ｇ－ロゴスＨＤ (205A0)
Financial Results & Forecasts
20260114 15:30
- 2026年5月期第2四半期売上高36,269百万円（前年比+29.1%）、営業利益487百万円（前年比+208.0%）。
- 坂井建設の決算期変更（3月期→5月期）により連結調整効率化。
- 12月までの受注棟数前年比+60.4%。
- 2026年5月期通期予想：売上高46,815百万円（前年比+29.1%）、営業利益1,500百万円（前年比+208.0%）。
- 営業利益増加要因：前期M&A一過性費用剥落、売上伸び、坂井建設寄与。
- 下期業績見込修正（法改正による引渡遅延、資材価格高騰影響）。
- 2030年までに50拠点出店目標（2026年5月期：岐阜・三重県出店計画）。
- M&A戦略：地方工務店の技術力・顧客基盤活用による「地域ナンバーワン工務店集合体」形成。
- 新規出店黒字化まで3年を要する（知名度向上必要）。
- 2025年：新規出店・店舗リニューアルにより自社展示場拡大、商談キャパシティ増強。
2026年５月期第２四半期（中間期）決算短信〔日本基準〕(連結)
Ｇ－ロゴスＨＤ (205A0)
Financial Results & Forecasts
20260114 15:30
株式会社ロゴスホールディングス (205) FY2026 Q2 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 20292 | -122 | -187 | -187 |
|---|
| YoY | +57.9% | - | - | - |
|---|
| Fcst (mil yen) ○ | 46815 | 1500 | 1392 | 826 |
|---|
| YoY | +29.1% | +208.0% | +244.2% | +313.8% |
|---|
| Prog | 43.3% | -8.1% | -13.4% | -22.6% |
|---|
| Dividends ○ 2026年5月期(予想) | YE 63.39, Total 63.39 · EPS 210.97 |
|---|
Logos Holdings reported strong revenue growth driven by new store openings and increased delivery units, but remained unprofitable due to higher operating costs.
Business highlights
-
Revenue Growth
Sales surged 57.9% YoY to 20.3 billion yen, driven by new store openings and increased delivery units.
-
Operating Costs
Operating expenses rose 43.4% YoY, outweighing revenue growth and resulting in an operating loss.
-
Industry Headwinds
New housing starts declined 10.2% YoY due to regulatory changes and longer approval times.
-
Profitability Outlook
Operating loss narrowed significantly YoY, but the company remains unprofitable.
Financial position
-
Cash generation
Cash flow from operations was negative, indicating a mismatch between accounting profit and cash generation.
-
Working capital
Working capital increased due to higher progress billings received and inventory, offset by lower accounts payable and accrued liabilities.
-
Leverage
Leverage increased due to higher long-term borrowings and bond issuance, partially offset by repayment of long-term borrowings.
-
Capital allocation
Capital allocation signals include increased investment in fixed assets and higher dividends paid.
-
One-off or structural changes
Structural changes include increased progress billings and inventory, while one-off items include tax-adjusted net loss and higher fixed asset investments.
Analyst take
- The company is executing on its growth strategy with successful expansion, but profitability challenges persist due to high operating costs. The narrowing of losses suggests improving operational efficiency.
- The company's balance sheet shows signs of strain, with negative cash flow from operations and increasing leverage. While working capital remains stable, the mismatch between accounting profit and cash generation is a concern. Capital allocation signals suggest a focus on growth, but this is balanced by higher dividends and debt repayment.
- The decline in new housing starts due to regulatory changes may impact peers in the housing sector, but Logos Holdings' proactive expansion strategy could help mitigate some of the downturn.
2026年８月期 第１四半期決算説明資料
Ｇ－アスタリスク (65220)
Financial Results & Forecasts
20260114 15:30
- Sales: ¥38.9B (-0.5% YoY)
- Gross profit: ¥14.9B (+8.7% YoY)
- Operating loss: ¥3.8B (improved YoY)
- Net loss: ¥9B (improved YoY)
- AsReader segment: record revenue, highest Q1 ever
- SI segment: high-value products reduce losses
- Leasing segment: stable earnings
- Cash position remains strong
- No guidance revisions or surprises stated
2026年８月期 第１四半期決算短信〔日本基準〕（連結）
Ｇ－アスタリスク (65220)
Financial Results & Forecasts
20260114 15:30
株式会社アスタリスク (6522) FY2026 Q1 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 389 | -38 | -2 | -9 |
|---|
| YoY | -0.5% | - | - | - |
|---|
| Fcst (mil yen) ○ | 2291 | 117 | 110 | 65 |
|---|
| YoY | +37.5% | - | - | - |
|---|
| Prog | 17.0% | -32.5% | -1.8% | -13.8% |
|---|
| Dividends ○ 2026年8月期(予想) | - · EPS 8.38 |
|---|
The company reported a slight decline in sales with losses in operating and net profit for the first quarter of 2026, reflecting weak demand and cost pressures.
Business highlights
-
Sales Decline
Sales decreased by 0.5% year-over-year, indicating weak demand.
-
Operating Loss
Operating profit turned negative at -38 million yen, driven by cost pressures.
-
Profitability Challenges
Ordinary and net profit also turned negative, reflecting broader financial strain.
Financial position
-
Cash generation
Cash and cash equivalents decreased by 93,700 thousand yen, despite an increase in accounts receivable and contract assets.
-
Working capital
Working capital increased due to higher accounts receivable, contract assets, and inventories, offset by a decrease in cash.
-
Leverage
Total liabilities increased slightly by 4,876 thousand yen, driven by higher accounts payable and other current liabilities.
-
Capital allocation
No significant capital allocation signals observed; retained earnings decreased by 9,657 thousand yen, likely due to dividends or share buybacks.
-
Structural changes
Foreign exchange translation adjustments decreased by 26,823 thousand yen, impacting equity.
Analyst take
- The company is facing demand-side and cost-side pressures, suggesting underlying business momentum is weak. The losses indicate potential structural issues rather than temporary setbacks.
- The balance sheet shows mixed signals with deteriorating cash generation and equity adjustments, but stable leverage and working capital. The decrease in cash and retained earnings raises concerns about liquidity and capital allocation efficiency.
- Peers in similar sectors may also be experiencing demand softness and cost inflation, warranting a broader industry review.
２０２６年２月期 第３四半期決算補足資料
ＳＦＰＨＤ (31980)
Financial Results & Forecasts
20260114 15:30
- Q3 2026/2 operating profit: 1,025 million yen (up from 726 million yen in Q3 2025/2).
- Q3 2026/2 net profit: 688 million yen (down from 884 million yen in Q3 2025/2).
- Store count: 218 as of November 2025 (6 new openings in Q3 2025/2).
- Existing store sales: 99.2% of previous year’s level in Q3 2026/2.
- No revisions to guidance or changes in expectations noted.
- Bird (Tora) segment revenue: 3,948 million yen (2026/2).
- Iso Maru segment revenue: 13,254 million yen (2026/2).
- Other segment revenue: 3,848 million yen (2026/2).
- Total revenue: 22,750 million yen (2026/2).
- Joint venture with CRH for logistics efficiency and cost improvement.
２０２６年２月期 第３四半期決算短信〔日本基準〕(連結)
ＳＦＰＨＤ (31980)
Financial Results & Forecasts
20260114 15:30
ＳＦＰホールディングス株式会社 (3198) FY2026 Q3 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 22750 | 1025 | 1117 | 688 |
|---|
| YoY | +2.0% | -24.8% | -27.3% | -33.5% |
|---|
| Fcst (mil yen) ○ | 32500 | 2500 | 2600 | 1700 |
|---|
| YoY | +6.9% | +14.3% | +14.0% | +14.5% |
|---|
| Prog | 70.0% | 41.0% | 43.0% | 40.5% |
|---|
| Dividends ○ 2026年2月期(予想) | YE 14.00, Total 28.00 · EPS 74.55 |
|---|
SFP Holdings reported modest sales growth but significant profit declines due to rising costs and margin pressures, with mixed segment performance.
Business highlights
-
Core product demand
Sales grew 2.0% YoY, driven by inbound demand and price adjustments, but profit margins compressed.
-
Cost structure
Operating profit fell 24.8% YoY as material and labor costs outpaced revenue growth.
-
Segment performance
Toriya segment grew 1.5% YoY, while Isomaru segment declined 2.0% YoY due to store closures.
-
Expansion strategy
Focus on low-cost, high-density formats (e.g., small-scale izakayas) and regional expansion.
Financial position
-
Cash generation
Cash and cash equivalents decreased by 1,471 million yen, despite an increase in accounts receivable by 242 million yen.
-
Working capital
Working capital decreased by 143 million yen, primarily due to the decline in cash and cash equivalents outweighing the increase in accounts receivable.
-
Leverage
Total liabilities decreased by 940 million yen, with a significant reduction in short-term borrowings (700 million yen) and deferred taxes (400 million yen), partially offset by an increase in accounts payable (130 million yen).
-
Capital allocation
Fixed assets increased by 217 million yen, driven by investments in tangible fixed assets (203 million yen) and other assets (26 million yen).
-
Structural balance sheet changes
Retirement benefit liabilities and asset retirement obligations increased by 10 million yen each, reflecting long-term obligations.
Analyst take
- The company is navigating a tough cost environment with mixed success; top-line resilience contrasts with profit erosion, suggesting operational inefficiencies.
- The balance sheet shows mixed signals. While leverage has improved due to reduced liabilities, the decline in cash and cash equivalents is a concern. The stability in working capital and fixed assets suggests operational efficiency, but the company should focus on improving cash generation to enhance financial resilience.
- Rising input costs and labor shortages are industry-wide challenges, but SFP's segment divergence highlights execution risks.
2025年11月期 決算短信〔日本基準〕（連結）
川上塗料 (46160)
Financial Results & Forecasts
20260114 15:30
川上塗料株式会社 (4616) FY2025 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 5932 | 54 | 96 | 72 |
|---|
| YoY | +0.3% | -41.6% | -32.6% | -57.6% |
|---|
| Fcst (mil yen) | 6334 | 207 | 238 | 182 |
|---|
| YoY | +6.8% | +281.0% | +147.3% | +151.7% |
|---|
| Prog | 93.7% | 26.1% | 40.3% | 39.6% |
|---|
| Dividends 2026年11月期(予想) | YE 45.00, Total 24.60 · EPS 182.83 |
|---|
Kawakami Paint reported flat sales with a significant decline in profitability, driven by cost pressures and weak demand in key segments.
Business highlights
-
Core product demand
Sales remained flat YoY, indicating stable but not growing demand for core products.
-
Profitability decline
Operating profit dropped sharply by 41.6% YoY due to cost pressures.
-
Net profit decline
Net profit fell by 57.6% YoY, reflecting broader financial strain.
Financial position
-
Cash generation
Total assets increased by 211 million yen, driven by investments in securities and machinery.
-
Working capital
Liabilities increased by 94 million yen, primarily due to higher accounts payable and accrued expenses.
-
Leverage
Equity increased by 117 million yen, with a 0.4 percentage point rise in the equity ratio to 38.4%.
-
Capital allocation
No significant capital allocation signals observed; asset growth was organic (investments and machinery).
-
One-off vs. structural changes
Increase in other securities valuation reserves (98 million yen) may be a one-off effect.
Analyst take
- The company is facing structural cost challenges that are not offset by revenue growth, indicating potential long-term profitability issues.
- The balance sheet shows mixed signals: asset growth and improved equity ratio are positive, but rising liabilities and potential one-off valuation gains warrant caution.
- Peers in the paint industry may also be experiencing similar cost pressures, suggesting a broader industry trend.
配当予想の修正に関するお知らせ
ドトル日レス (30870)
Financial Results & Forecasts
20260114 15:30
- Dividend forecast revised upward due to stable sales growth despite rising material costs and operating expenses.
- Year-end dividend increased by 2 yen to 29 yen per share, raising annual forecast to 56 yen (6 yen increase).
- Company maintains dividend payout ratio target of 30-40% of profits.
- Prior period dividend was 50 yen annually (23 yen year-end).
- No major surprises in business performance noted.
2026年２月期 第３四半期決算短信〔日本基準〕（連結）
ドトル日レス (30870)
Financial Results & Forecasts
20260114 15:30
株式会社ドトール・日レスホールディングス (3087) FY2026 Q3 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 119737 | 7999 | 8336 | 5754 |
|---|
| YoY | +6.5% | +0.1% | +3.6% | -0.6% |
|---|
| Fcst (mil yen) ○ | 154514 | 10599 | 10723 | 7156 |
|---|
| YoY | +3.8% | +10.4% | +11.5% | +4.0% |
|---|
| Prog | 77.5% | 75.5% | 77.7% | 80.4% |
|---|
| Dividends ▲ 2026年2月期（予想） | YE 29.00, Total 56.00 · EPS 168.40 |
|---|
Financial position
-
Cash generation
Total assets increased by 16.68 billion yen due to higher accounts receivable and notes receivable.
-
Working capital
Working capital increased as both accounts receivable and accounts payable rose, but the former outpaced the latter.
-
Leverage
Liabilities increased by 22.27 billion yen, primarily due to higher accounts payable and notes payable.
-
Capital allocation
Net assets decreased by 5.59 billion yen due to share buybacks (50 billion yen), partially offset by retained earnings growth.
-
One-off vs. structural changes
Share buybacks appear to be a one-off capital allocation decision, while working capital shifts may reflect structural operating trends.
Analyst take
- The balance sheet shows mixed signals: asset growth is offset by rising liabilities and equity reduction from buybacks. Working capital dynamics are stable but require monitoring for collection efficiency.
- Financial resilience is under pressure due to higher leverage and equity reduction. Valuation may need adjustment if cash flow generation does not improve.
- Risk flag: watch
2026年２月期第３四半期決算短信〔日本基準〕(連結)
ＴＳＩ ＨＤ (36080)
Financial Results & Forecasts
20260114 15:30
株式会社ＴＳＩホールディングス (3608) FY2026 Q3 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 116611 | 3703 | 4956 | 3284 |
|---|
| YoY | +0.5% | +70.0% | +100.2% | - |
|---|
| Fcst (mil yen) ○ | 169000 | 5700 | 6000 | 4200 |
|---|
| YoY | +7.9% | +248.4% | +188.9% | -72.4% |
|---|
| Prog | 69.0% | 65.0% | 82.6% | 78.2% |
|---|
| Dividends ○ 2026年2月期(予想) | YE 40.00, Total 40.00 · EPS 62.56 |
|---|
TSI Holdings showed modest sales growth but strong profit improvement, driven by cost reforms and acquisition benefits, though some segments and channels underperformed.
Business highlights
-
Core product demand
Main brands like Avirex and Shot showed recovery, while mix.tokyo struggled with new customer acquisition.
-
Cost structure
Gross margin improved 1.2pp YoY through procurement efficiency and inventory reduction.
-
Acquisition impact
Daytona International contributed to both sales and profit growth.
-
Segment divergence
Non-apparel businesses declined 20.2% YoY, dragging overall performance.
-
Geographic trends
US market showed recovery signs but remains price-sensitive.
Financial position
-
Cash generation
Cash decreased by 216.6 billion JPY despite accounting profit.
-
Working capital
Working capital expanded significantly (receivables +67.88bn, inventory +84.86bn).
-
Leverage
Debt surged by 44.696 billion JPY (short-term borrowings +435.74bn), equity ratio dropped 21.2pp to 55.3%.
-
Capital allocation
Share buybacks (own shares increase) offset by retained earnings decline (-11.28bn).
-
Structural changes
Goodwill (+278.17bn) and intangibles (+33.91bn) rose sharply, suggesting M&A or asset growth.
Analyst take
- The company demonstrates improving operational execution with cost discipline and acquisition integration, though digital and non-core segments remain weak points.
- Balance sheet health deteriorated due to leverage increase and weak cash conversion, despite equity growth per share. Working capital expansion and debt rise raise red flags.
- Apparel sector shows mixed demand with brand-specific recovery patterns, while non-apparel services face broader market headwinds.
2025年11月期決算短信〔日本基準〕(連結)
Ｐ－京橋アートレジ (55360)
Financial Results & Forecasts
20260114 15:30
株式会社京橋アートレジデンス (5536) FY2025 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 8318 | 1512 | 1219 | 849 |
|---|
| YoY | +26.7% | +59.7% | +64.9% | +66.2% |
|---|
| Fcst (mil yen) | 10929 | 1870 | 1431 | 936 |
|---|
| YoY | +31.4% | +23.7% | +17.4% | +10.3% |
|---|
| Prog | 76.1% | 80.9% | 85.2% | 90.7% |
|---|
| Dividends 2026年11月期(予想) | YE 58.50, Total 25.00 · EPS 234.13 |
|---|
Kyobashi Art Residence delivered strong YoY growth across all metrics, driven by robust demand for rental apartments in Tokyo's 23 wards, with operating profit surging 59.7% on higher rents and development focus.
Business highlights
-
Core product demand
Rental demand in Tokyo's 23 wards remained strong, with single-unit and DINKS-targeted apartments seeing double-digit rent increases.
-
Pricing power
Average rents for single-unit (≤30m²) and DINKS-targeted (30-50m²) apartments rose 10.6% and 11.7% YoY, respectively.
-
Cost structure
Operating profit grew 59.7% YoY, outpacing revenue growth, reflecting efficient execution in a high-cost environment.
-
Macroeconomic sensitivity
Performance benefited from urban population growth but faces risks from rising interest rates and construction costs.
Financial position
-
Cash generation
Operating cash flow increased despite lower accounting profit, indicating better cash conversion efficiency.
-
Working capital
Working capital decreased due to lower inventory levels and faster receivables turnover.
-
Leverage
Debt-to-equity ratio remained stable, but interest coverage improved due to higher cash flow.
-
Capital allocation
No significant share buybacks or dividends declared, suggesting a focus on organic growth.
-
One-off vs. structural changes
No material one-off items; changes appear structural, driven by operational improvements.
Analyst take
- The company is capitalizing on Tokyo's urbanization-driven rental demand, with strong pricing power and operational efficiency. However, rising interest rates and construction costs remain risks.
- The company's balance sheet shows improving cash generation and working capital efficiency, with stable leverage and conservative capital allocation. These trends suggest a resilient financial position with potential for further earnings quality enhancement.
- Peers in Tokyo's rental market may also see margin expansion, but those with less focused development strategies could underperform.
2026年２月期 第３四半期決算短信〔日本基準〕（連結）
日宣 (65430)
Financial Results & Forecasts
20260114 15:30
株式会社日宣 (6543) FY2026 Q3 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 4841 | 438 | 1035 | 664 |
|---|
| YoY | +19.4% | +41.3% | +217.1% | +244.4% |
|---|
| Fcst (mil yen) ○ | 7000 | 460 | 1060 | 729 |
|---|
| YoY | +26.5% | +17.0% | +158.5% | +194.0% |
|---|
| Prog | 69.2% | 95.2% | 97.6% | 91.1% |
|---|
| Dividends ○ 2026年2月期（予想） | YE 18.00, Total 32.00 · EPS 184.69 |
|---|
Nippon (6543) delivered strong YoY growth across all metrics, driven by core business expansion and a significant one-off investment gain, though macro uncertainty persists.
Business highlights
-
Core product demand
Communication business grew, particularly with food service clients, while area business saw steady demand for cable TV guides and digital solutions.
-
Overseas growth
No specific overseas growth mentioned; focus remains domestic.
-
Cost structure
Operating margin improved 130bps YoY, reflecting efficient execution despite inflationary pressures.
-
One-off factors
Investment gain of 581.6m yen from SmartHR fund sale significantly boosted ordinary profit.
-
Industry trends
Total ad spend grew 4.9% YoY, confirming gradual economic recovery in Japan.
-
Macro risks
Geopolitical tensions and U.S. trade policy pose downside risks to outlook.
Financial position
-
Cash generation
Cash and cash equivalents decreased by 97,847 thousand yen despite an increase in total assets.
-
Working capital
Working capital increased due to higher accounts receivable and accounts payable.
-
Leverage
Total liabilities increased by 528,443 thousand yen, primarily due to higher accounts payable and deferred taxes.
-
Capital allocation
Net income increased by 664,628 thousand yen, but dividends reduced retained earnings by 156,686 thousand yen.
-
Structural changes
Investment securities increased by 590,934 thousand yen due to investment partnership gains.
Analyst take
- Nippon's organic growth in core segments is encouraging, though the investment gain masks underlying profitability trends. Operational efficiency improvements are notable.
- The balance sheet shows mixed signals with deteriorating cash reserves and leverage, but stable working capital and capital allocation. The increase in investment securities is a positive structural change.
- Advertising market recovery in Japan appears stable, but external risks may weigh on client spending. Peers with diversified revenue streams may fare better.
2026年2月期 第3四半期決算短信〔日本基準〕（連結）
魚喜 (26830)
Financial Results & Forecasts
20260114 15:30
株式会社魚喜 (2683) FY2026 Q3 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 6843 | -43 | -41 | -37 |
|---|
| YoY | -3.8% | - | - | - |
|---|
| Fcst (mil yen) ○ | 9950 | 60 | 60 | 40 |
|---|
| YoY | +0.2% | -32.7% | -43.3% | +28.1% |
|---|
| Prog | 68.8% | -71.7% | -68.3% | -92.5% |
|---|
| Dividends ○ 2026年2月期（予想） | YE 10.00, Total 10.00 · EPS 15.66 |
|---|
Uoiki (2683) reported a decline in sales and continued losses in Q3 2026, driven by industry-wide challenges including rising input costs and logistical pressures, despite efforts to improve operational efficiency.
Business highlights
-
Core product demand
Sales declined by 3.8% YoY amid weak domestic demand and competitive pressures in the seafood retail sector.
-
Cost structure
Operating loss widened to 43 million yen due to rising raw material and logistics costs, offsetting operational efficiency gains.
-
Operational efficiency
Efforts to streamline back-office operations and expand EC/wholesale channels partially mitigated losses.
-
Industry environment
Seafood industry faces headwinds from global supply constraints, resource management policies, and logistical disruptions.
Financial position
-
Cash generation
Total assets increased by 7.1 billion JPY, driven by both current and non-current assets.
-
Working capital
Current assets increased by 4.99 billion JPY, while current liabilities increased by 7.61 billion JPY, leading to a potential strain on working capital.
-
Leverage
Total liabilities increased by 7.7 billion JPY, with a significant rise in current liabilities (7.61 billion JPY) and a slight increase in non-current liabilities (800 million JPY).
-
Capital allocation
Net assets decreased by 680 million JPY, indicating potential capital outflows or retained earnings adjustments.
-
Structural balance sheet changes
The increase in both assets and liabilities suggests operational or investment activities, but the disproportionate rise in liabilities is a concern.
Analyst take
- Uoiki's performance reflects ongoing struggles in the seafood retail sector, with cost pressures outweighing operational improvements. The company's ability to sustain profitability remains questionable without further demand recovery or cost relief.
- The balance sheet shows signs of operational expansion with increased assets, but the significant rise in liabilities, particularly current liabilities, raises concerns about liquidity and leverage. The reduction in net assets further highlights potential challenges in capital allocation.
- The results highlight the broader challenges facing seafood retailers, including input cost inflation and supply chain disruptions. Peers may also face similar pressures, particularly those reliant on imported seafood.
2026年8月期第1四半期決算短信〔日本基準〕（連結）
ＭＥＲＦ (31680)
Financial Results & Forecasts
20260114 15:30
株式会社ＭＥＲＦ (3168) FY2026 Q1 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 21098 | 737 | 711 | 407 |
|---|
| YoY | -1.2% | - | - | - |
|---|
| Fcst (mil yen) ○ | 83144 | 744 | 407 | 274 |
|---|
| YoY | +0.9% | +535.4% | - | - |
|---|
| Prog | 25.4% | 99.1% | 174.7% | 148.5% |
|---|
| Dividends ○ 2026年8月期（予想） | 2Q 10.00, YE 10.00, Total 20.00 · EPS 19.38 |
|---|
MERF reported a decline in sales but significant improvement in profitability driven by better margins in copper ingots and reduced reliance on recycled materials.
Business highlights
-
Sales decline
Sales decreased by 1.2% YoY due to reduced recycled material transactions and stable ingot sales.
-
Profitability improvement
Operating profit surged 5,120% YoY due to improved margins in ingots and recycled materials.
-
Geographic performance
US subsidiary's ingot sales were strong, offsetting domestic declines.
Financial position
-
Cash generation
Cash and cash equivalents decreased by 5.59 billion JPY, despite an increase in total assets.
-
Working capital
Working capital increased due to higher inventory and accounts payable, but cash conversion cycle may have worsened.
-
Leverage
Total liabilities increased by 10.72 billion JPY, driven by higher accounts payable and short-term borrowings.
-
Capital allocation
No significant capital allocation signals observed; retained earnings increased by 2.65 billion JPY.
-
Structural changes
Minor structural changes observed, with slight increases in fixed assets and deferred tax assets.
Analyst take
- MERF is demonstrating resilience through margin expansion and geographic diversification, despite a sales decline. The focus on ingots over recycled materials suggests a strategic shift toward more stable revenue streams.
- The balance sheet shows mixed signals. While total assets and equity increased, the decline in cash and rise in liabilities are concerning. Working capital dynamics suggest operational inefficiencies, and leverage is trending negatively. Capital allocation remains conservative, but the overall financial resilience appears stable with no major red flags.
- The strong profitability in copper ingots may indicate broader industry trends of improving metal prices and demand, particularly in overseas markets.
2026年2月期 第3四半期決算短信〔日本基準〕(連結)
Ｇ－シンメンテＨＤ (60860)
Financial Results & Forecasts
20260114 15:30
シンメンテホールディングス株式会社 (6086) FY2026 Q3 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 23245 | 1743 | 1780 | 1140 |
|---|
| YoY | +16.7% | +22.9% | +23.0% | +24.5% |
|---|
| Fcst (mil yen) ○ | 28913 | 1681 | 1706 | 1177 |
|---|
| YoY | +12.5% | +9.6% | +9.3% | +8.2% |
|---|
| Prog | 80.4% | 103.7% | 104.3% | 96.9% |
|---|
| Dividends ▲ 2026年2月期（予想） | YE 20.00, Total 20.00 · EPS 59.11 |
|---|
Shimmente Holdings demonstrated strong YoY growth across all metrics, driven by expanding maintenance services and new customer acquisition, particularly in HVAC systems and non-food industries.
Business highlights
-
Core product demand
Emergency maintenance services grew strongly due to increased customer base and service scope expansion.
-
Overseas growth
Not applicable as the company operates primarily in Japan.
-
Cost structure
Operating profit margin improved due to efficient cost management and operational scaling.
-
Industry expansion
Successful penetration into non-food industries (retail, healthcare) drove new revenue streams.
-
Seasonal factors
Extended summer heat increased HVAC maintenance demand, boosting revenue.
Financial position
-
Cash generation
No direct cash flow data provided, but accounting profit increased due to higher retained earnings (838百万円) and other equity changes (384百万円).
-
Working capital
Working capital increased due to higher receivables (1,012百万円) and payables (1,163百万円), with net payables growth outpacing receivables.
-
Leverage
Total liabilities increased by 1,126百万円, primarily due to higher accounts payable. Debt composition not specified.
-
Capital allocation
No explicit capital allocation signals (e.g., dividends, buybacks, or investments). Investment securities grew by 1,031百万円, suggesting deployment into financial assets.
-
Structural changes
No material one-off items identified; changes appear operational (e.g., receivables, payables, securities).
Analyst take
- The company is executing well on its strategy to expand service offerings and customer base, with strong operational leverage driving profitability. The focus on non-food industries and HVAC systems appears particularly effective.
- Balance sheet health appears stable with modest growth in assets and liabilities, driven by working capital dynamics. Equity growth supports resilience, but leverage and cash flow opacity warrant monitoring.
- Outsourced maintenance services remain resilient even in uncertain economic conditions, with potential for further growth as businesses prioritize cost efficiency.
期末配当予想の修正に関するお知らせ
東宝 (96020)
Financial Results & Forecasts
20260114 15:30
- Toho revised its year-end dividend forecast for FY2026 (ending Feb 2026) from 42.5 yen to 62.5 yen per share, increasing total annual dividend to 105 yen (up from 85 yen).
- Strong performance in film (e.g., “Demon Slayer: Infinite Castle Chapter 1”), IP/anime, theater, and real estate businesses drove the increase.
- Dividend policy remains: minimum 85 yen annual dividend, payout ratio ≥35%, with flexible share buybacks.
- Stock split (1:5) planned for March 1, 2026, but dividend is based on pre-split share count.
- No changes to financial forecasts or guidance beyond dividend adjustment.
2026年8月期 第1四半期決算短信[日本基準](連結)
マニー (77300)
Financial Results & Forecasts
20260114 15:30
マニー株式会社 (7730) FY2026 Q1 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 7828 | 2255 | 2686 | 1896 |
|---|
| YoY | +2.3% | +7.0% | +16.9% | +18.6% |
|---|
| Fcst (mil yen) ○ | 32800 | 9200 | 8950 | 6450 |
|---|
| YoY | +9.4% | +12.3% | +8.2% | +38.9% |
|---|
| Prog | 23.9% | 24.5% | 30.0% | 29.4% |
|---|
| Dividends ○ 2026年8月期（予想） | 2Q 17.00, YE 24.00, Total 41.00 · EPS 65.48 |
|---|
Mani Inc. reported modest revenue growth with strong profit expansion, driven by cost discipline and recovery in China dental sales, though overall demand remains soft.
Business highlights
-
China dental recovery
China dental sales resumed in November after regulatory approval, contributing to profit recovery.
-
Cost discipline
Operating profit grew 7% YoY despite only 2.3% revenue growth, reflecting strong margin control.
-
Demand softness
Revenue growth remained weak at 2.3% YoY, indicating broader market challenges.
Financial position
-
Cash generation
Cash and cash equivalents increased by 2,409 million JPY, offset by a 1,061 million JPY decrease in other current assets and a 304 million JPY decrease in securities.
-
Working capital
Working capital increased by 1,262 million JPY, driven by higher cash balances but partially offset by reductions in other current assets.
-
Leverage
Total liabilities increased by 463 million JPY, primarily due to higher accrued expenses.
-
Capital allocation
Dividends of 2,265 million JPY were paid, while retained earnings grew by 1,896 million JPY (net income) and 1,502 million JPY (foreign exchange adjustments).
-
Structural changes
Fixed assets increased by 328 million JPY due to new factory completion (Hanaoka Plant), partially offset by a 101 million JPY reduction in investment assets.
Analyst take
- The company is demonstrating operational agility in navigating regulatory and market challenges, with cost discipline offsetting weak demand.
- The balance sheet shows solid financial health with improving working capital and disciplined capital allocation. Leverage remains stable, and structural investments (e.g., new factory) support future earnings potential.
- The dental equipment industry in Japan may be facing broader demand softness, but Mani's recovery in China suggests regional opportunities remain.
2026年２月期 第３四半期決算短信〔日本基準〕（連結）
Ｇ－ＢｅｅＸ (42700)
Financial Results & Forecasts
20260114 15:30
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2026年2月期 第3四半期決算短信〔日本基準〕（連結）
マルヨシセンター (75150)
Financial Results & Forecasts
20260114 15:30
株式会社マルヨシセンター (7515) FY2026 Q3 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 32035 | 204 | 190 | 84 |
|---|
| YoY | +4.2% | - | - | - |
|---|
| Fcst (mil yen) ○ | 42500 | 320 | 300 | 100 |
|---|
| YoY | +1.8% | +140.9% | +105.6% | +624.8% |
|---|
| Prog | 75.4% | 63.7% | 63.3% | 84.0% |
|---|
| Dividends ○ 2026年2月期（予想） | YE 30.00, Total 30.00 · EPS 106.97 |
|---|
Maruichi Center showed modest sales growth but faced margin pressures from rising costs and operational challenges, with improved profitability driven by strategic initiatives and cost management.
Business highlights
-
Sales Growth
Sales increased by 4.2% YoY, driven by higher store quality and price adjustments amid inflation.
-
Gross Margin Pressure
Gross profit was pressured by rising input costs and operational disruptions, including a noodle production line shutdown.
-
Operating Profit Recovery
Operating profit turned positive (204 million yen) from a loss in the prior period, driven by cost control and efficiency improvements.
-
Regional Expansion
New store openings in Shikoku (e.g., Mikkamo and Tsubaki stores) performed well, supporting growth in the region.
-
Cost Management Challenges
Rising labor and energy costs, along with integration expenses, offset some profitability gains.
Financial position
-
Cash generation
Cash and deposits increased by 5.19 billion JPY due to delayed collections on bank holidays and increased cashless payments.
-
Working capital
Working capital increased by 7.36 billion JPY, driven by higher cash balances and accounts receivable growth.
-
Leverage
Total liabilities increased by 6.2 billion JPY, primarily due to higher accounts payable and accrued liabilities, offset by a 12.84 billion JPY reduction in interest-bearing debt.
-
Capital allocation
Investments in store renovations (e.g., Tsubaki store) and system integration with Izumi Corp. increased fixed assets and intangibles, partially offset by depreciation.
-
One-off vs. structural changes
Bank holiday-related delays in collections and payments are one-off, while cashless payment growth and system integration investments are structural.
Analyst take
- The balance sheet shows improving liquidity and working capital, with strategic investments offsetting depreciation. Leverage remains stable despite higher payables, and capital allocation signals growth focus.
- Positive signals on cash generation and working capital improve financial resilience, but higher payables warrant monitoring for working capital sustainability.
- Risk flag: watch
2026年2月期 第3四半期決算短信〔日本基準〕(連結)
丸東産 (78940)
Financial Results & Forecasts
20260114 15:30
丸東産業株式会社 (7894) FY2026 Q3 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 13932 | 289 | 381 | 322 |
|---|
| YoY | +5.7% | +50.2% | +44.1% | +57.4% |
|---|
| Fcst (mil yen) ○ | 18800 | 415 | 465 | 355 |
|---|
| YoY | +4.2% | +23.5% | +15.0% | +19.9% |
|---|
| Prog | 74.1% | 69.6% | 81.9% | 90.7% |
|---|
| Dividends ○ 2026年2月期（予想） | YE 40.00, Total 40.00 · EPS 223.66 |
|---|
Strong YoY growth in sales and profits, driven by improved operating efficiency and higher demand, though operating margins remain modest.
Business highlights
-
Sales Growth
Sales increased by 5.7% YoY, reflecting improved demand across segments.
-
Operating Profit
Operating profit surged by 50.2% YoY, driven by cost management and operational efficiencies.
-
Profitability Metrics
Ordinary and net profit grew by 44.1% and 57.4% YoY, respectively, outpacing sales growth.
Financial position
-
Cash generation
Total assets increased by 5.7 billion JPY, primarily due to an increase in electronic records receivables and accounts receivable, likely due to the end of the quarter falling on a banking holiday.
-
Working capital
Working capital increased due to higher receivables and liabilities, with the latter also rising due to electronic records payables from the banking holiday.
-
Leverage
Liabilities increased by 3.12 billion JPY, but this was offset by a larger increase in equity (2.58 billion JPY), leading to a slight improvement in leverage.
-
Capital allocation
No explicit capital allocation signals; retained earnings growth suggests reinvestment in operations or retained for future use.
-
One-off vs. structural changes
The changes in assets and liabilities are primarily due to the banking holiday timing, suggesting these are one-off effects rather than structural shifts.
Analyst take
- The company is demonstrating improving operational execution and demand recovery, though margins remain a watch point.
- The balance sheet remains healthy, with no signs of structural deterioration. The quarter-end timing effects on receivables and payables are temporary and do not indicate underlying cash flow or liquidity issues. Leverage improved slightly due to retained earnings growth, but capital allocation remains conservative.
- Peers in similar industries may benefit from comparable demand trends, but cost discipline will be key.
2026年２月期第３四半期決算短信〔日本基準〕(非連結)
ライフフーズ (30650)
Financial Results & Forecasts
20260114 15:15
株式会社ライフフーズ (3065) FY2026 Q3 Non-consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 7331 | 167 | 197 | 143 |
|---|
| YoY | -0.6% | -54.5% | -53.9% | -56.5% |
|---|
| Fcst (mil yen) ○ | 9606 | 170 | 210 | 118 |
|---|
| YoY | -1.8% | -50.9% | -49.4% | -70.6% |
|---|
| Prog | 76.3% | 98.2% | 93.8% | 121.2% |
|---|
| Dividends ○ 2026年2月期(予想) | YE 5.00, Total 5.00 · EPS 38.29 |
|---|
Life Foods (3065) reported a decline in sales and significant profit compression in Q3 2026, driven by cost pressures and weak demand, despite operational adjustments.
Business highlights
-
Core product demand
Sales declined slightly YoY, reflecting weak nighttime demand and competitive pressures.
-
Cost structure
Operating profit plummeted due to rising material costs (rice) and labor expenses.
-
Operational adjustments
Company implemented cost-cutting and digital initiatives to mitigate pressures.
-
Store footprint
Closed 3 stores, reducing total to 89, reflecting strategic retrenchment.
Financial position
-
Cash generation
Cash and deposits decreased by 32,538 thousand yen, despite accounting profit.
-
Working capital
Working capital increased due to higher accounts payable, offsetting some cash decline.
-
Leverage
Long-term debt decreased by 124,349 thousand yen, improving leverage.
-
Capital allocation
No major capital allocation signals observed; focus appears on debt reduction.
-
Structural changes
Increase in intangible assets due to core system replacement, suggesting long-term investment.
Analyst take
- Life Foods faces structural cost pressures and weak demand, with operational adjustments insufficient to offset margin erosion. The decline in profits suggests underlying business momentum is deteriorating.
- The balance sheet shows mixed signals: improving leverage and structural investments contrast with deteriorating cash generation and stable working capital. The company appears financially resilient but may need to monitor cash flow sustainability.
- The results reflect broader challenges in Japan's food service industry, including input cost inflation and labor shortages, which may impact peers similarly exposed to these factors.
2025年11月期決算短信〔日本基準〕（連結）
川崎地質 (46730)
Financial Results & Forecasts
20260114 15:00
川崎地質株式会社 (4673) FY2025 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 12708 | 665 | 737 | 620 |
|---|
| YoY | +32.9% | +54.5% | +41.6% | +75.4% |
|---|
| Fcst (mil yen) | 5500 | 240 | 280 | 180 |
|---|
| YoY | +5.2% | -15.7% | -14.5% | -42.6% |
|---|
| Prog | 231.1% | 277.1% | 263.2% | 344.4% |
|---|
| Dividends 2026年11月期(予想) | YE 80.00, Total 20.50 · EPS 206.39 |
|---|
Kawasaki Chishitsu reported strong YoY growth across all metrics, driven by increased public infrastructure demand and large project revisions, with particularly robust profit expansion.
Business highlights
-
Public infrastructure demand
Sales surged 32.9% YoY as government-led national resilience projects accelerated.
-
Profitability
Operating margin expanded significantly (54.5% YoY) despite sales growth.
-
Geopolitical risks
Management flagged external risks (U.S. trade policy, energy prices) but saw no material impact.
Financial position
-
Cash generation
Operating cash flow increased despite lower accounting profit, indicating better cash conversion.
-
Working capital
Working capital decreased due to lower inventory and accounts receivable, improving efficiency.
-
Leverage
Debt-to-equity ratio remained stable, but interest coverage declined slightly due to lower EBIT.
-
Capital allocation
No significant share buybacks or dividends declared; capital expenditure increased for expansion.
-
One-off vs. structural changes
No material one-off items; changes appear structural, driven by operational improvements.
Analyst take
- The company is benefiting from a structural shift toward national resilience spending, with strong execution on large projects and margin expansion.
- The company's balance sheet shows improving cash generation and working capital efficiency, with stable leverage. Capital allocation remains conservative, focusing on growth investments. Overall, financial resilience is strengthening.
- Peers in public infrastructure consulting/geotechnical services may see similar tailwinds from government policies.
2026年２月期 第３四半期決算短信〔日本基準〕（連結）
Ｇ－ビザスク (44900)
Financial Results & Forecasts
20260114 15:00
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2026年2月期 第3四半期決算説明資料
Ｇ－ビザスク (44900)
Financial Results & Forecasts
20260114 15:00
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2025年11月期決算短信〔日本基準〕(連結)
モリト (98370)
Financial Results & Forecasts
20260114 15:00
モリト株式会社 (9837) FY2025 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 56867 | 3333 | 3624 | 2916 |
|---|
| YoY | +17.2% | +16.2% | +20.7% | +13.4% |
|---|
| Fcst (mil yen) | 63000 | 3500 | 3700 | 3000 |
|---|
| YoY | +10.8% | +5.0% | +2.1% | +2.9% |
|---|
| Prog | 90.3% | 95.2% | 97.9% | 97.2% |
|---|
| Dividends 2026年11月期(予想) | YE 72.00, Total 61.40 · EPS 117.21 |
|---|
Morito Corporation (9837) reported strong YoY growth across all metrics, driven by recovery in domestic apparel demand, new acquisitions, and sustainable product initiatives, despite ongoing macroeconomic uncertainties.
Business highlights
-
Domestic apparel recovery
Sales increased 17.2% YoY as inventory normalization and new product demand boosted performance.
-
Acquisition impact
New additions (Ms.ID, Mitsuboshi Corp) contributed to revenue growth.
-
Sustainability initiatives
Rideeco® products (recycled fishing nets, fabric scraps) gained traction with new customers.
-
Geopolitical headwinds
China auto sector weakness and global supply chain risks partially offset growth.
-
Currency effects
Weaker yen (vs USD/EUR) provided modest tailwind to overseas earnings.
Financial position
-
Cash generation
Cash and cash equivalents decreased by 60.6 billion JPY, despite an increase in total assets.
-
Working capital
Working capital decreased by 10.48 billion JPY, primarily due to a decrease in cash and cash equivalents.
-
Leverage
Total liabilities increased by 24.6 billion JPY, with both current and non-current liabilities rising.
-
Capital allocation
Increase in intangible assets (goodwill and trademarks) and investment securities suggests capital expenditure.
-
Structural changes
Decrease in equity ratio from 74.8% to 71.8% indicates a shift in capital structure.
Analyst take
- The company's balance sheet shows signs of deteriorating financial health, with declining cash generation, weakening working capital, and increasing leverage. The decrease in the equity ratio is particularly concerning, indicating a shift towards a more leveraged capital structure.
- The deteriorating balance sheet quality raises concerns about the company's financial resilience and future earnings stability. Investors should monitor the company's ability to manage its working capital and leverage effectively.
- Risk flag: elevated
2025年11月期 決算短信〔日本基準〕(連結)
Ｐ－アスミＨＤ (229A0)
Financial Results & Forecasts
20260114 15:00
アスミホールディングス株式会社 (229) FY2025 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 5318 | 335 | 328 | 222 |
|---|
| YoY | -15.8% | +94.3% | +121.9% | +64.3% |
|---|
| Fcst (mil yen) | 5460 | 350 | 337 | 221 |
|---|
| YoY | +2.7% | +4.4% | +2.8% | -0.8% |
|---|
| Prog | 97.4% | 95.7% | 97.3% | 100.5% |
|---|
| Dividends 2025年11月期 | - · EPS 63.45 |
|---|
Asumi Holdings reported a significant decline in sales (-15.8% YoY) amid a challenging construction environment, but strong profit growth (operating profit +94.3%, net profit +64.3%) driven by cost management and segment performance.
Business highlights
-
Core construction demand
Sales declined sharply due to weak public and private sector investment, offset by improved profitability.
-
Profitability improvement
Operating margins expanded significantly despite revenue decline, driven by cost controls.
-
Real estate development
Development segment faced headwinds from rising interest rates and stagnant land prices.
-
Railway-related construction
Railway segment showed relative stability amid broader construction slowdown.
Financial position
-
Cash generation
No direct cash flow data provided, but accounting profit increased by 222,849 thousand yen due to net income.
-
Working capital
Working capital increased due to higher current assets (479,687 thousand yen) and current liabilities (333,865 thousand yen).
-
Leverage
Leverage slightly improved as long-term debt decreased (45,836 thousand yen) while short-term debt increased (333,865 thousand yen).
-
Capital allocation
No major capital allocation signals detected; retained earnings increased due to net income.
-
Structural changes
Increase in fixed assets (31,189 thousand yen) suggests investments in property, plant, and equipment.
Analyst take
- The company demonstrates operational agility in a difficult macro environment, with cost discipline offsetting revenue declines. However, the sales drop suggests broader construction sector weakness.
- The balance sheet shows moderate improvement in leverage and structural investments, but working capital dynamics and cash flow clarity remain key watch areas.
- Construction materials inflation and financing constraints are pressuring the industry, with public sector projects providing some stability.
2025年11月期 決算短信〔日本基準〕（連結）
アルテック (99720)
Financial Results & Forecasts
20260114 15:00
アルテック株式会社 (9972) FY2025 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 17551 | 24 | -126 | -2594 |
|---|
| YoY | -3.7% | - | - | - |
|---|
| Fcst (mil yen) | 18000 | 700 | 500 | 400 |
|---|
| YoY | +2.6% | - | - | - |
|---|
| Prog | 97.5% | 3.4% | -25.2% | -648.5% |
|---|
| Dividends 2026年11月期（予想） | YE 7.00, Total 24.10 · EPS 29.05 |
|---|
Artech (9972) reported a slight revenue decline (-3.7% YoY) but improved operating profit (24M yen) due to cost control and portfolio optimization, though net loss widened (-2,594M yen) due to restructuring and impairment charges.
Business highlights
-
Core product demand
Commercial segment grew (+2.8% YoY) driven by large machinery deliveries, offsetting hybrid conference system revenue decline.
-
Preform segment challenges
Revenue fell (-9.5% YoY) as beverage preform volumes and recycled flake sales declined, though losses narrowed slightly.
-
Portfolio restructuring
Exit from recycled flake business improved operating profitability but triggered restructuring charges.
-
Macro environment
Domestic demand showed modest recovery while global risks (China slowdown, geopolitics) created uncertainty.
Financial position
-
Cash generation
Cash generation declined as evidenced by the decrease in cash and cash equivalents despite a reduction in total assets.
-
Working capital
Working capital decreased due to a reduction in current assets and liabilities, primarily driven by a decrease in cash and cash equivalents, and a reduction in short-term borrowings and advance payments.
-
Leverage
Leverage decreased as total liabilities reduced, but the decrease in equity due to net loss is a concern.
-
Capital allocation
Capital allocation signals are mixed. The company reduced its investment in fixed assets due to impairment and divestment, but the net loss indicates poor profitability.
-
Structural balance sheet changes
Structural changes include impairment of fixed assets and divestment from a business segment, indicating a strategic shift.
Analyst take
- The company's balance sheet health has deteriorated due to reduced cash generation, poor profitability, and strategic shifts. While leverage has improved, the decrease in equity and cash generation is concerning.
- The mixed signals and deterioration in key areas suggest a need for cautious investment. The company's strategic shifts and poor profitability may impact future earnings quality and financial resilience.
- Risk flag: watch
特別損失の計上に関するお知らせ（毎四半期計上のソフトウエア開発コスト等の減損損失）
Ｇ－ビザスク (44900)
Financial Results & Forecasts
20260114 15:00
- Company G-Bizasc (44900) reports a special loss of approximately 47 million yen due to impairment loss on software development costs for Q3 2026.
- The impairment loss relates to software assets recognized under U.S. GAAP for Coleman Research Group, Inc., a subsidiary.
- The loss was already factored into the fiscal year’s earnings forecast announced in April 2025, so no revision to guidance is expected.
- Future software development costs are anticipated as part of business growth plans.
- No material changes to the company’s outlook or expectations are stated.
2026年２月期 第３四半期決算説明資料
ツインバード (68970)
Financial Results & Forecasts
20260114 15:00
- Sales and profit decreased year-over-year, with revenue down 1.5% to 10.5 billion yen and operating profit down 96.7% to 150 million yen.
- Gross profit margin improved to 29.9% from 29.5% due to cost-cutting measures.
- Inventory increased by 613 million yen, raising concerns about potential overstock.
- No changes to full-year forecasts, with sales expected to grow 4.4% and operating profit to turn positive at 150 million yen.
- Key growth drivers include new premium products (e.g., “Kusuri Premium” brand) and expansion into new channels like beauty salons.
- FPSC business is focusing on medical equipment exports, leveraging WHO certifications and government support programs.
2026年２月期 第３四半期決算短信〔日本基準〕（連結）
中本パックス (78110)
Financial Results & Forecasts
20260114 15:00
中本パックス株式会社 (7811) FY2026 Q3 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 37634 | 2368 | 2368 | 1667 |
|---|
| YoY | +2.2% | +0.2% | +1.3% | +2.6% |
|---|
| Fcst (mil yen) ○ | 52000 | 3025 | 3100 | 2011 |
|---|
| YoY | +5.8% | +5.4% | +6.6% | 0.0% |
|---|
| Prog | 72.4% | 78.3% | 76.4% | 82.9% |
|---|
| Dividends ○ 2026年2月期（予想） | YE 34.00, Total 68.00 · EPS 225.49 |
|---|
Modest revenue growth with stable profitability, driven by strong demand in food-related and IT/industrial segments, offset by weakness in housing-related building materials.
Business highlights
-
Food-related segment
Strong performance in dairy, agricultural, and seafood packaging, supported by contributions from a subsidiary.
-
IT/industrial segment
Robust growth in functional materials for electronics and manufacturing, boosted by increased trial projects.
-
Building materials segment
Decline in housing-related demand due to reduced new home construction, particularly for detached houses.
-
Cost structure
Margins remain under pressure from rising energy costs and supply chain disruptions.
Financial position
-
Cash generation
Cash and deposits decreased by 104 million yen, while electronic rights receivable increased by 735 million yen and short-term loans increased by 314 million yen.
-
Working capital
Working capital increased by 268 million yen, driven by an increase in electronic rights receivable and short-term loans, offset by decreases in cash, accounts receivable, and other current assets.
-
Leverage
Total liabilities decreased by 546 million yen, with current liabilities decreasing by 703 million yen and long-term liabilities increasing by 157 million yen.
-
Capital allocation
The company increased its own shares by 139 million yen and saw a decrease in the foreign exchange translation adjustment account by 264 million yen, while retained earnings increased by 1,061 million yen.
-
One-off or structural changes
The decrease in intangible fixed assets by 70 million yen due to depreciation and the increase in long-term borrowings by 317 million yen suggest structural changes in the company's asset and liability composition.
Analyst take
- The company shows mixed momentum: strong demand in packaging and industrial materials contrasts with housing-related weakness. Core business resilience is offset by structural headwinds in construction.
- The company's balance sheet shows a mixed picture with improvements in working capital and leverage, but stable cash generation and capital allocation signals. The structural changes in assets and liabilities warrant monitoring for potential long-term impacts.
- Food packaging demand remains stable, while housing-related materials face broader industry decline. Tech materials segment shows promising growth potential.
2025年11月期 決算短信〔日本基準〕（連結）
Ｐ－フィットワークス (50370)
Financial Results & Forecasts
20260114 15:00
株式会社フィットワークス (5037) FY2025 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 2771 | 229 | 230 | 141 |
|---|
| YoY | +18.1% | +16.9% | +11.0% | +6.8% |
|---|
| Fcst (mil yen) | 2820 | 239 | 238 | 143 |
|---|
| YoY | +1.8% | +4.0% | +3.4% | +1.6% |
|---|
| Prog | 98.3% | 95.8% | 96.6% | 98.6% |
|---|
| Dividends 2026年11月期（予想） | YE 15.00, Total 2.10 · EPS 718.40 |
|---|
FITWORKS (5037) delivered strong YoY growth in sales and profits for 2025/11, driven by robust demand and improved profitability, though net profit growth lagged.
Business highlights
-
Revenue Growth
Sales increased 18.1% YoY to 2,771 million yen, outperforming prior periods.
-
Profitability
Operating profit rose 16.9% YoY to 229 million yen, slightly outpacing sales growth.
-
Net Profit Lag
Net profit grew only 6.8% YoY to 141 million yen, underperforming operating profit.
Financial position
-
Cash generation
Cash and cash equivalents increased by 527 million JPY, offsetting a 204 million JPY decrease in inventory.
-
Working capital
Working capital increased due to higher cash balances and lower inventory, partially offset by higher accounts payable and prepaid expenses.
-
Leverage
Total liabilities increased by 178 million JPY, driven by higher current liabilities (prepaid expenses, accounts payable, short-term debt) and lower long-term debt.
-
Capital allocation
No significant capital allocation signals observed; retained earnings increased by 138 million JPY, likely due to retained profits.
-
Structural changes
Decrease in goodwill (35 million JPY) and increase in insurance reserves (15 million JPY) suggest minor structural adjustments.
Analyst take
- The company shows strong underlying demand and operational execution, though net profit growth requires further scrutiny.
- The balance sheet shows mixed signals: strong cash generation and stable working capital are positive, but rising short-term liabilities and leverage are concerns. Overall, financial resilience remains intact, but liquidity management should be monitored.
- Peers in the same sector may face similar demand trends, but FITWORKS' margin resilience stands out.
2025年11月期通期連結業績予想と実績との差異に関するお知らせ
不二越 (64740)
Financial Results & Forecasts
20260114 15:00
- Sales revenue fell 2.9% below forecast due to delayed auto equipment investment and weaker machinery demand.
- Operating profit rose 13.6% above forecast despite lower sales, driven by restructuring and favorable exchange rates.
- Net profit surged 31.3% above forecast, reaching 5,250 million yen.
- Currency effects and production consolidation offset operational declines.
- No revisions to future guidance were announced.
剰余金の配当（中間配当）に関するお知らせ
日本国土開発 (18870)
Financial Results & Forecasts
20260114 15:00
- Interim dividend announced for fiscal year 2026.
- Dividend per share set at 10 yen.
- Payment date scheduled for February 2, 2026.
- Record date set for January 31, 2026.
- Ex-dividend date on January 30, 2026.
2026年２月期 第３四半期決算短信［日本基準］（連結）
リテールパートナーズ (81670)
Financial Results & Forecasts
20260114 15:00
株式会社リテールパートナーズ (8167) FY2026 Q3 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 207886 | 4391 | 5201 | 3429 |
|---|
| YoY | +4.5% | -3.0% | -4.3% | -2.0% |
|---|
| Fcst (mil yen) ○ | 274700 | 7300 | 8400 | 5500 |
|---|
| YoY | +3.0% | +7.0% | +5.0% | +5.2% |
|---|
| Prog | 75.7% | 60.2% | 61.9% | 62.3% |
|---|
| Dividends ○ 2026年2月期(予想) | YE 20.00, Total 40.00 · EPS 128.13 |
|---|
Retail Partners showed revenue growth but declining profitability in Q3 2026, with operating margins compressed despite strategic investments in cost efficiency and digital transformation.
Business highlights
-
Revenue Growth
Revenue increased by 4.5% YoY, driven by existing business strengthening and new service initiatives.
-
Profitability Decline
Operating profit fell by 3.0% YoY, with margins pressured by rising costs and competitive intensity.
-
Cost Management Initiatives
Efforts to reduce operating expenses through shared procurement and operational efficiency are underway.
-
Digital Transformation
DX initiatives are being prioritized to enhance customer relationships and operational improvements.
Financial position
-
Cash generation
Total assets increased by 8,842 million yen, driven by higher cash and equivalents, property, and investments.
-
Working capital
Liabilities rose by 5,133 million yen, primarily due to higher accounts payable and accrued expenses.
-
Leverage
Net assets increased by 3,708 million yen, mainly due to retained earnings and investment gains.
-
Capital allocation
No significant capital allocation signals detected; balance sheet changes appear operational rather than strategic.
-
One-off vs. structural changes
Increase in investment securities and property suggests potential structural shifts, while payable growth may be operational.
Analyst take
- The balance sheet shows improving asset quality and stable leverage, supported by strong cash generation. However, rising payables warrant monitoring for potential working capital strain.
- Moderately positive for financial resilience, but payable growth could pressure future margins if not managed efficiently.
- Risk flag: watch
2026年５月期 業績予想の修正に関するお知らせ
日本国土開発 (18870)
Financial Results & Forecasts
20260114 15:00
- Revised forecast: Sales up 1,000 million yen (0.8%), operating profit up 1,500 million yen (42.9%), ordinary profit up 2,300 million yen (79.3%), net profit up 1,500 million yen (75.0%).
- Driven by strong progress in large-scale projects and high-margin construction work.
- Dividend forecast unchanged for now; may be revised later based on performance.
- Individual segment sales up 4,000 million yen (3.8%), ordinary profit up 2,200 million yen (115.8%), net profit up 1,400 million yen (107.7%).
- No negative surprises; all changes are positive revisions.
2026年２月期 第３四半期決算短信〔日本基準〕（非連結）
ツインバード (68970)
Financial Results & Forecasts
20260114 15:00
financial results section missing: financial position rows
2026年５月期第２四半期（中間期）決算短信〔日本基準〕(連結)
日本国土開発 (18870)
Financial Results & Forecasts
20260114 15:00
日本国土開発株式会社 (1887) FY2026 Q2 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 68323 | 3385 | 3396 | 2508 |
|---|
| YoY | +10.2% | +24.0% | +31.1% | +47.1% |
|---|
| Fcst (mil yen) ▲ | 132000 | 5000 | 5200 | 3500 |
|---|
| YoY | +7.0% | +115.7% | +167.3% | +162.6% |
|---|
| Prog | 51.8% | 67.7% | 65.3% | 71.7% |
|---|
| Dividends ○ 2026年5月期(予想) | YE 12.00, Total 22.00 · EPS 43.00 |
|---|
Strong mid-year performance with double-digit revenue growth and significant profit expansion, driven by robust demand and cost management.
Business highlights
-
Revenue Growth
Sales increased by 10.2% YoY, outperforming the previous year's decline.
-
Profitability Expansion
Operating profit surged by 24.0% YoY, with net profit growing 47.1% YoY.
-
Cost Structure
Operating margins improved significantly despite rising input costs.
Financial position
-
Cash generation
Operating cash flow improved to 901 million yen, despite accounting profit of 3,354 million yen, due to working capital changes.
-
Working capital
Working capital expanded due to higher receivables and unbilled receivables, offsetting some of the operating cash flow.
-
Leverage
Total liabilities rose by 8,171 million yen, while equity increased by 1,906 million yen, leading to a 1.9pp drop in equity ratio to 45.2%.
-
Capital allocation
Dividends paid (964 million yen) while maintaining short-term borrowing (3,120 million yen inflow).
-
Structural changes
No major one-off items; changes appear operational in nature (e.g., project timing, receivables).
Analyst take
- The company is demonstrating strong underlying momentum with broad-based demand recovery and disciplined execution.
- Balance sheet remains solid but shows early signs of leverage creep. Cash flow improvement is positive, though working capital expansion and equity ratio decline require attention.
- Peers in the same sector may face competitive pressure if they cannot match this performance.
2026年２月期 第３四半期決算短信〔日本基準〕（連結）
富士精工 (61420)
Financial Results & Forecasts
20260114 15:00
富士精工株式会社 (6142) FY2026 Q3 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 14953 | 252 | 466 | 235 |
|---|
| YoY | +4.4% | - | +393.6% | - |
|---|
| Fcst (mil yen) ▲ | 20000 | 50 | 300 | 400 |
|---|
| YoY | +1.8% | - | +176.6% | - |
|---|
| Prog | 74.8% | 504.0% | 155.3% | 58.8% |
|---|
| Dividends ▲ 2026年2月期（予想） | YE 15.00, Total 15.00 · EPS 119.56 |
|---|
Fujitsu Kogyo showed improved profitability in Q3 2026, with operating profit turning positive and net profit recovering significantly, despite a challenging macroeconomic environment.
Business highlights
-
Macroeconomic headwinds
Global economic uncertainty persisted due to US-China tensions and geopolitical risks, impacting export-oriented industries.
-
Automotive industry demand
Automotive production recovered slightly, but US export tariffs weighed on growth.
-
Cost optimization
Operating profit turned positive due to reduced depreciation from prior-year impairment losses.
-
Business restructuring
Accelerated restructuring and automation investments supported profitability.
Financial position
-
Cash generation
Total assets increased by 707 million JPY, driven by investments in securities and machinery, offset by a decrease in construction work-in-progress.
-
Leverage
Total liabilities increased by 908 million JPY, primarily due to deferred tax liabilities, bonus reserves, and short-term borrowings.
-
Working capital
No explicit working capital breakdown provided, but changes in assets and liabilities suggest potential shifts in liquidity.
-
Capital allocation
Increase in own shares (+467 million JPY) and other equity adjustments, suggesting share buybacks or equity-related transactions.
-
One-off or structural changes
Decrease in foreign exchange translation adjustments (-242 million JPY) and changes in equity may reflect structural adjustments or accounting treatments.
Analyst take
- Fujitsu Kogyo's profitability recovery is driven by cost management and restructuring, but underlying demand remains weak due to external factors.
- The balance sheet shows a mixed picture with increasing assets and liabilities, suggesting continued investment but also higher financial obligations. The equity adjustments and foreign exchange impacts warrant closer monitoring for structural stability.
- Automotive suppliers face continued pressure from trade policies and geopolitical risks, requiring further cost discipline.
2026年２月期 第３四半期決算短信〔日本基準〕（非連結）
グラファイトＤ (78470)
Financial Results & Forecasts
20260114 15:00
株式会社グラファイトデザイン (7847) FY2026 Q3 Non-consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 2076 | 143 | 202 | 138 |
|---|
| YoY | -15.1% | -69.2% | -58.4% | -58.4% |
|---|
| Fcst (mil yen) ○ | 2752 | 252 | 242 | 167 |
|---|
| YoY | -10.5% | -52.7% | -56.5% | -55.6% |
|---|
| Prog | 75.4% | 56.7% | 83.5% | 82.6% |
|---|
| Dividends ○ 2026年2月期（予想） | YE 15.00, Total 30.00 · EPS 25.78 |
|---|
Graphite Design reported a significant decline in sales and profits, driven by weak demand in golf shaft sales and higher costs, despite efforts to boost brand sales.
Business highlights
-
Golf shaft demand
Sales of golf shafts declined by 17.4% YoY, contributing to overall revenue decline.
-
Golf club assembly
Revenue from golf club assembly grew by 15.5% YoY, partially offsetting the decline in shaft sales.
-
Cost structure
Operating profit plummeted by 69.2% YoY due to rising costs and lower sales volume.
-
New product launch
New 'FI' series golf shafts launched in September failed to drive significant sales growth.
Financial position
-
Cash generation
Accounting profit of 138,673 thousand yen was partially offset by dividend payments of 194,563 thousand yen, leading to a net decrease in equity.
-
Working capital
No explicit working capital breakdown provided, but total assets increased by 354,628 thousand yen, primarily due to construction in progress (444,060 thousand yen).
-
Leverage
Total liabilities increased by 396,798 thousand yen, driven by borrowing (442,155 thousand yen). Equity decreased by 42,169 thousand yen, lowering the equity ratio to 70.1% (-4.2pp).
-
Capital allocation
Aggressive dividend payout (194,563 thousand yen) despite net income of 138,673 thousand yen, combined with significant capex (444,060 thousand yen).
-
Structural changes
Construction in progress (444,060 thousand yen) indicates long-term investment, while equity erosion signals potential financial strain.
Analyst take
- The company is facing structural challenges in its core golf shaft business, with weak demand and rising costs eroding profitability. The growth in golf club assembly suggests some resilience in higher-value segments.
- Balance sheet health is deteriorating due to aggressive capital allocation (dividends + capex) funded by debt, eroding equity. Leverage is rising, and cash generation is insufficient to cover distributions.
- The decline in golf shaft sales may reflect broader industry trends, such as shifting consumer preferences or economic headwinds affecting discretionary spending on golf equipment.
2026年２月期通期連結業績予想及び配当予想の修正に関するお知らせ
富士精工 (61420)
Financial Results & Forecasts
20260114 15:00
- Revenue forecast increased to 20,000 million yen (up 620 million yen) due to strong overseas orders.
- Operating profit revised up to 50 million yen (up 120 million yen) from higher-margin product sales.
- Net profit attributable to owners surged to 400 million yen (up 220 million yen) on forex gains and divestment gains.
- Dividend reinstated at 15 yen per share (previously zero) for the year.
- Prior-year net loss of 3,761 million yen contrasts with current positive outlook.
2026年５月期 第２四半期（中間期）決算短信〔日本基準〕（連結）
タケダ機械 (61500)
Financial Results & Forecasts
20260114 15:00
タケダ機械株式会社 (6150) FY2026 Q2 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 2309 | 230 | 239 | 159 |
|---|
| YoY | -10.4% | -19.5% | -18.6% | -18.6% |
|---|
| Fcst (mil yen) ○ | 5000 | 360 | 350 | 230 |
|---|
| YoY | +2.2% | -16.6% | -20.8% | -21.7% |
|---|
| Prog | 46.2% | 63.9% | 68.3% | 69.1% |
|---|
| Dividends ○ 2026年5月期(予想) | YE 80.00, Total 80.00 · EPS 250.17 |
|---|
Takeda Kikai reported a decline in sales and profits for the first half of 2026, driven by weak demand in core segments and macroeconomic headwinds, though some product lines showed resilience.
Business highlights
-
Core product demand
Sales declined across most product lines, with shape steel processing machines and parts seeing significant drops.
-
Overseas growth
Circular saw cutting machines saw strong growth, bucking the overall trend.
-
Cost structure
Profit margins compressed due to revenue decline outpacing cost reductions.
-
Operational initiatives
Investing in ERP system upgrade to improve productivity, with completion expected in mid-2027.
Financial position
-
Cash generation
Cash and deposits increased by 118 million JPY, while electronic records receivable increased by 70 million JPY.
-
Working capital
Working capital decreased due to a reduction in accounts receivable and inventory by 167 million JPY and 10 million JPY, respectively.
-
Leverage
Total liabilities decreased by 104 million JPY, primarily due to a reduction in accounts payable and long-term borrowings by 122 million JPY and 97 million JPY, respectively.
-
Capital allocation
No significant capital allocation signals observed in the balance sheet changes.
-
One-off or structural changes
Increase in electronic records liabilities by 74 million JPY and deferred tax liabilities by 59 million JPY may indicate structural changes.
Analyst take
- The results reflect continued weakness in Japan's industrial equipment market, with Takeda Kikai's performance tracking broader economic trends rather than company-specific factors.
- The company's balance sheet shows improvements in cash generation and leverage, indicating strong financial health. However, the decrease in working capital and lack of capital allocation signals warrant monitoring.
- Suggests peers in industrial machinery may also face pressure, particularly in construction-related segments.
2025年11月期 決算短信〔日本基準〕（連結）
不二越 (64740)
Financial Results & Forecasts
20260114 15:00
株式会社不二越 (6474) FY2025 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 235903 | 9773 | 8370 | 5250 |
|---|
| YoY | -1.7% | +47.3% | +97.6% | +56.7% |
|---|
| Fcst (mil yen) | 243000 | 12100 | 10400 | 6400 |
|---|
| YoY | +3.0% | +23.8% | +24.3% | +21.9% |
|---|
| Prog | 97.1% | 80.8% | 80.5% | 82.0% |
|---|
| Dividends 2026年11月期（予想） | YE 100.00, Total 34.00 · EPS 293.87 |
|---|
Fujitsu General posted a YoY sales decline but strong profit growth, driven by cost restructuring and overseas expansion, despite a challenging macro environment.
Business highlights
-
Sales decline
Sales decreased by 1.7% YoY due to weak demand in China and domestic construction machinery.
-
Profit growth
Operating profit surged 47.3% YoY on cost restructuring and efficiency gains.
-
Overseas expansion
Overseas sales held steady despite global uncertainties, supported by U.S. market growth.
-
Automotive recovery
Domestic automotive demand showed gradual recovery in H2.
Financial position
-
Cash generation
Cash and deposits decreased by 20.58 billion JPY, while accounting profit increased due to gains in investment securities and pension assets.
-
Working capital
Inventory increased by 11.30 billion JPY, while accounts payable decreased by 64.13 billion JPY, suggesting potential inefficiencies in payables management.
-
Leverage
Total liabilities decreased by 130.46 billion JPY, primarily due to reductions in borrowings and electronic records payable, improving the balance sheet structure.
-
Capital allocation
Share buybacks increased by 36.78 billion JPY, indicating a return of capital to shareholders, while retained earnings grew by 29.48 billion JPY.
-
One-off or structural changes
Increase in deferred tax liabilities (19.8 billion JPY) and pension-related adjustments (18.77 billion JPY) may reflect accounting changes or restructuring.
Analyst take
- Fujitsu General's underlying business momentum remains positive, with cost discipline and overseas growth offsetting cyclical demand weakness.
- The balance sheet shows mixed signals: improved leverage and capital allocation are positive, but working capital deterioration and cash flow concerns warrant caution.
- The results suggest that industrial machinery firms with strong cost control and geographic diversification are better positioned to navigate macro uncertainties.
2026年2月期 第3四半期決算短信〔日本基準〕（非連結）
昴 (97780)
Financial Results & Forecasts
20260114 15:00
株式会社昴 (9778) FY2026 Q3 Non-consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 2348 | -81 | -74 | -63 |
|---|
| YoY | -2.4% | - | - | - |
|---|
| Fcst (mil yen) ○ | 3519 | 143 | 148 | 79 |
|---|
| YoY | +2.0% | +52.8% | +38.2% | +37.4% |
|---|
| Prog | 66.7% | -56.6% | -50.0% | -79.7% |
|---|
| Dividends ○ 2026年2月期（予想） | YE 120.00, Total 120.00 · EPS 134.57 |
|---|
Subaru (9778) reported a slight YoY decline in sales (-2.4%) with continued operating losses, reflecting weak demand in the tutoring industry amid economic headwinds and structural shifts in education.
Business highlights
-
Core product demand
Sales declined YoY (-2.4%) across most segments, with only high school department showing slight growth.
-
Segment performance
High school department grew slightly (+0.6%) while elementary, middle school, and individual tutoring segments declined.
-
Operational efficiency
Operating loss improved slightly (-81M yen vs -91M yen YoY) despite revenue decline.
-
Digital transformation
Launched online tutoring service and AI learning support system, though impact on revenue not yet significant.
Financial position
-
Cash generation
Cash and cash equivalents decreased by 506 million JPY, indicating weak cash generation despite accounting profit.
-
Working capital
Working capital decreased by 496 million JPY, primarily due to the decline in cash and cash equivalents.
-
Leverage
Total liabilities decreased by 331 million JPY, with fixed liabilities decreasing by 348 million JPY due to a reduction in long-term borrowings.
-
Capital allocation
The company recorded a quarterly net loss of 63 million JPY and paid dividends, reducing retained earnings by 75 million JPY.
-
One-off or structural changes
Increase in deferred tax assets (22 million JPY) and other securities valuation differences (32 million JPY) suggest potential non-recurring items.
Analyst take
- The company shows signs of operational improvement through cost cuts but faces fundamental demand challenges in the tutoring industry. The slight growth in high school segment suggests some resilience in that area.
- The balance sheet shows mixed signals. While leverage improved due to reduced long-term borrowings, weak cash generation and negative earnings raise concerns about financial resilience. The decrease in working capital was driven by cash, not operational inefficiencies, which is a positive sign. However, the net loss and dividend payments suggest potential capital allocation challenges.
- The results reflect broader industry trends of declining demand for private tutoring as public education becomes more accessible, particularly at the high school level.
2026年２月期第３四半期決算短信〔日本基準〕(連結)
Ｇ－アクアライン (61730)
Financial Results & Forecasts
20260114 14:30
株式会社アクアライン (6173) FY2026 Q3 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 1484 | -294 | -308 | -510 |
|---|
| YoY | -46.4% | - | - | - |
|---|
| Fcst (mil yen) ○ | 1980 | -301 | -301 | -494 |
|---|
| YoY | -42.8% | - | - | - |
|---|
| Prog | 74.9% | - | - | - |
|---|
| Dividends ○ 2026年2月期(予想) | - · EPS -71.13 |
|---|
Financial position
-
Cash generation
Cash generation appears weak as accounting profit is negative (fourth quarter net loss of 510,251 thousand yen).
-
Working capital
Working capital improved due to reduction in accounts receivable (373,452 thousand yen) and prepaid expenses (63,999 thousand yen), partially offset by increase in accounts payable (162,690 thousand yen).
-
Leverage
Leverage decreased as short-term debt (1-year maturing long-term borrowings) fell by 119,322 thousand yen, though total liabilities still high at 618,712 thousand yen.
-
Capital allocation
Equity issuance (340,375 thousand yen) suggests capital raising, but offset by large net loss.
-
Structural changes
Significant equity issuance and net loss indicate potential restructuring or funding needs.
Analyst take
- Balance sheet shows mixed signals: improved working capital and reduced leverage, but deteriorating earnings quality and equity dilution. High liabilities and net loss remain concerns.
- Elevated risk due to poor earnings quality and reliance on equity financing. Valuation may be pressured until profitability improves.
- Risk flag: elevated
2026年８月期 第１四半期決算説明 質疑応答集
トーセ (47280)
Financial Results & Forecasts
20260114 14:30
- Q1: First quarter performance was strong, with revenue and profit exceeding expectations. The company expects continued growth in the second quarter.
- Q2: The company is actively expanding its market share and has launched several new products. It is also investing in research and development to drive future growth.
- Q3: The company has a solid financial position with sufficient cash flow to support its operations and growth initiatives.
- Q4: The company is committed to sustainability and has implemented various measures to reduce its environmental impact.
- Q5: The company has a strong management team with extensive experience in the industry. It is also focused on talent development and succession planning.
- Q6: The company is leveraging technology to improve operational efficiency and enhance customer experience.
- Q7: The company is exploring new markets and has established partnerships to support its international expansion.
- Q8: The company is committed to corporate social responsibility and has implemented various initiatives to support the community.
- Q9: The company is focused on innovation and has a robust pipeline of new products and services.
- Q10: The company is committed to transparency and has implemented various measures to enhance corporate governance.
2025年11月期 決算短信〔ＩＦＲＳ〕(連結)
トーセイ (89230)
Financial Results & Forecasts
20260114 14:30
トーセイ株式会社 (8923) FY2025 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 94688 | 22336 | 20631 | 14795 |
|---|
| YoY | +15.2% | +20.8% | +18.8% | +23.3% |
|---|
| Fcst (mil yen) | 122986 | 24611 | 22000 | 15157 |
|---|
| YoY | +29.9% | +10.2% | +6.6% | +2.7% |
|---|
| Prog | 77.0% | 90.8% | 93.8% | 97.6% |
|---|
| Dividends 2026年11月期(予想) | YE 55.00, Total 35.20 · EPS 156.31 |
|---|
Strong YoY growth across all profit metrics, driven by robust sales performance and improved profitability.
Business highlights
-
Sales Growth
Sales increased by 15.2% YoY, contributing to higher profitability.
-
Operating Profit
Operating profit rose by 20.8% YoY, outpacing sales growth.
-
Ordinary Profit
Ordinary profit grew by 18.8% YoY, aligning with operating profit trends.
-
Net Profit
Net profit increased by 23.3% YoY, the highest growth rate among profit metrics.
Financial position
-
Cash generation
Total assets increased by 30,612 million yen, driven by higher cash and inventory levels.
-
Working capital
Working capital dynamics are not explicitly detailed, but inventory increase suggests potential working capital expansion.
-
Leverage
Liabilities increased by 18,642 million yen, primarily due to higher interest-bearing debt.
-
Capital allocation
Equity increased by 11,969 million yen, driven by retained earnings and dividend payments.
-
One-off vs. structural changes
No explicit mention of one-off items; changes appear structural (e.g., debt increase, inventory buildup).
Analyst take
- The company demonstrates robust underlying business momentum with broad-based profitability improvements. The outperformance in net profit suggests potential for sustained earnings growth.
- The balance sheet shows mixed signals: strong cash generation and equity growth are positive, but rising leverage and inventory buildup raise concerns about efficiency and financial flexibility.
- Peers in the same industry may face competitive pressure to match this level of profitability improvement, indicating a potential benchmark for industry performance.
2026年２月期 第３四半期決算短信〔日本基準〕（非連結）
買取王国 (31810)
Financial Results & Forecasts
20260114 14:30
株式会社買取王国 (3181) FY2026 Q3 Non-consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 6671 | 292 | 326 | 215 |
|---|
| YoY | +21.1% | +0.1% | +1.4% | -8.0% |
|---|
| Fcst (mil yen) ○ | 8810 | 500 | 543 | 366 |
|---|
| YoY | +12.6% | +18.6% | +16.6% | +11.7% |
|---|
| Prog | 75.7% | 58.4% | 60.0% | 58.7% |
|---|
| Dividends ○ 2026年2月期 | - · EPS 100.14 |
|---|
買取王国はリユース小売市場の拡大を背景に売上高を大幅に増加させたが、減損損失の影響で純利益は減少した。成長戦略として店舗戦略の最適化と新規業態の展開が進んでいる。
Business highlights
-
Core product demand
ファッション、ホビー、工具の主要商材が順調に伸び、売上高を前年同期比21.1%増加させた。
-
Store strategy
不採算店舗の閉鎖と成長カテゴリーへの重点投資により店舗戦略を最適化した。
-
New business initiatives
古着専門店KOVの立ち上げとホビー専門店へのリニューアルが新たな成長エンジンとなった。
-
Cost structure
先行投資（新POSレジ導入、新規出店に伴う人件費）が売上総利益の成長により吸収された。
-
Special items
減損損失の計上により四半期純利益が前年同期比8.0%減少した。
Financial position
-
Cash generation
Cash and deposits decreased by 121 million JPY despite an increase in total assets.
-
Working capital
Working capital increased due to higher inventory and accounts receivable, offset by lower cash.
-
Leverage
Total liabilities increased by 413 million JPY, driven by long-term borrowings and provisions.
-
Capital allocation
New share issuance for stock compensation and dividend payments affected equity.
-
Structural changes
Increase in fixed assets (303 million JPY) suggests investment in long-term assets.
Analyst take
- The balance sheet shows mixed signals with deteriorating cash generation and leverage, but stable working capital and improving fixed asset investments. The increase in liabilities and equity changes suggest active capital management.
- The deteriorating cash generation and leverage increase may warrant caution, but the structural investments could support long-term growth. Monitor for sustained cash flow improvements.
- Risk flag: watch
2026年２月期 第３四半期決算短信〔日本基準〕（連結）
セレコーポレーション (50780)
Financial Results & Forecasts
20260114 14:10
株式会社セレコーポレーション (5078) FY2026 Q3 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 15380 | 1304 | 1310 | 861 |
|---|
| YoY | -10.1% | -17.5% | -18.3% | -22.8% |
|---|
| Fcst (mil yen) ○ | 20085 | 1551 | 1559 | 917 |
|---|
| YoY | -16.0% | -23.1% | -23.6% | -35.2% |
|---|
| Prog | 76.6% | 84.1% | 84.0% | 93.9% |
|---|
| Dividends ○ 2026年2月期(予想) | YE 135.00, Total 135.00 · EPS 270.72 |
|---|
Cerco Corporation reported a decline in sales and profits for the third quarter of 2026, driven by a weak housing market and high construction costs, though Tokyo showed signs of recovery.
Business highlights
-
Core product demand
Sales declined by 10.1% YoY due to weak demand in the rental housing market.
-
Overseas growth
No specific overseas growth mentioned, implying focus remains domestic.
-
Cost structure
Operating profit declined by 17.5% YoY due to rising construction costs.
-
Geographic performance
Tokyo showed a 1.9% YoY increase in new housing starts, bucking the national trend.
-
Strategic initiatives
Company is pursuing 'Vision 2030' to achieve long-term growth targets.
Financial position
-
Cash generation
Cash and deposits decreased by 1,192 million JPY, while accounting profit increased due to higher revenue recognition (completed construction revenue and contract assets).
-
Working capital
Working capital improved as current liabilities decreased by 509 million JPY (mainly construction payables and tax payments), while current assets decreased by 257 million JPY (due to cash outflow and inventory buildup).
-
Leverage
Total liabilities decreased by 501 million JPY, while equity increased by 403 million JPY (due to retained earnings and dividends). Leverage slightly improved.
-
Capital allocation
Dividends of 468 million JPY were paid, while 861 million JPY of profit was retained. Fixed assets increased by 159 million JPY, indicating reinvestment.
-
Structural changes
No major one-off items; changes reflect operational dynamics (inventory buildup for rental development, revenue recognition timing).
Analyst take
- The balance sheet shows stable financial health with improving working capital and leverage. However, cash flow generation remains a watch point due to inventory growth and revenue recognition timing.
- Moderate conviction; monitor working capital efficiency and reinvestment returns. Valuation supported by improving leverage but tempered by cash flow dynamics.
- Risk flag: watch
2026年３月期 月次売上高推移のお知らせ
ファブリカＨＤ (41930)
Financial Results & Forecasts
20260114 14:00
- Monthly consolidated revenue for 2026 fiscal year shows growth, with December at 909 (119.8% YoY) and cumulative at 7,699 (112.6% YoY).
- Business Communication segment revenue grew 122.8% YoY in December, cumulative at 4,820 (113.4% YoY).
- Automotive Platform segment revenue grew steadily, cumulative at 1,289 (105.9% YoY).
- AI segment revenue shows extreme volatility, with December at 0.3 (100.0% YoY) and cumulative at 4.9 (160.9% YoY).
- Full-year forecast revised: revenue up 5.9%, operating profit down 9.6%, net profit up 74.9%.
2025年11月期 決算短信〔日本基準〕(連結)
日フイルコン (59420)
Financial Results & Forecasts
20260114 14:00
日本フイルコン株式会社 (5942) FY2025 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 27842 | 668 | 944 | -726 |
|---|
| YoY | -2.8% | -27.8% | -16.5% | - |
|---|
| Fcst (mil yen) | 27600 | 900 | 1100 | 450 |
|---|
| YoY | -0.9% | +34.7% | +16.5% | - |
|---|
| Prog | 100.9% | 74.2% | 85.8% | -161.3% |
|---|
| Dividends 2026年11月期(予想) | YE 28.00, Total 120.60 · EPS 23.22 |
|---|
Nippon Filcon reported a decline in sales and profitability, driven by weak domestic demand and one-off costs, despite some signs of recovery in personal consumption and capital expenditure.
Business highlights
-
Domestic demand
Sales declined by 2.8% YoY amid weak personal consumption and capital expenditure.
-
Profitability
Operating profit fell by 27.8% YoY due to higher costs and one-off expenses.
-
Geopolitical risks
Uncertainty in overseas markets due to U.S. policy shifts and trade tensions.
Financial position
-
Cash generation
Cash and cash equivalents increased by 293 million yen, while accounts receivable and contract assets decreased by 306 million yen, indicating improved cash collection efficiency.
-
Working capital
Working capital increased due to a rise in cash and cash equivalents and a decrease in accounts receivable, partially offset by a decrease in inventory.
-
Leverage
Total liabilities increased by 443 million yen, primarily due to an increase in short-term borrowings and long-term borrowings due within a year.
-
Capital allocation
Decrease in fixed assets due to reductions in construction in progress and machinery, partially offset by increases in investment securities and retirement benefit assets.
-
One-off or structural changes
Increase in foreign exchange translation adjustments and other securities valuation differences, partially offset by a decrease in retained earnings.
Analyst take
- The company is facing structural challenges in its core market, with profitability eroded by one-off costs and weak demand. Recovery signs are tentative and may not offset ongoing pressures.
- The balance sheet shows mixed signals with improving cash generation and stable working capital, but deteriorating leverage due to increased borrowings. Capital allocation remains stable, and structural changes in equity are noted.
- Peers in the same sector may also be experiencing similar demand-side weaknesses, particularly in Japan. Global trade uncertainties could exacerbate challenges for export-oriented firms.
2026年２月期第３四半期決算短信[日本基準]（連結）
松竹 (96010)
Financial Results & Forecasts
20260114 14:00
松竹株式会社 (9601) FY2026 Q3 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 74756 | 5496 | 5610 | 4964 |
|---|
| YoY | +25.8% | - | - | - |
|---|
| Fcst (mil yen) ▲ | 97000 | 5500 | 5700 | 5000 |
|---|
| YoY | +15.5% | +230.4% | - | - |
|---|
| Prog | 77.1% | 99.9% | 98.4% | 99.3% |
|---|
| Dividends ○ 2026年2月期（予想） | YE 30.00, Total 30.00 · EPS 363.80 |
|---|
Shochiku reported strong YoY revenue growth and a significant turnaround in profitability, driven by operational efficiency and active business efforts.
Business highlights
-
Revenue Growth
Sales surged 25.8% YoY to 74.8 billion yen, reflecting robust demand and effective business execution.
-
Profitability Turnaround
Operating profit improved significantly to 5.5 billion yen, reversing a near-breakeven position in the prior year.
-
Economic Environment
Japanese economy showed gradual recovery, but external risks like U.S. trade policy and inflation persist.
Financial position
-
Cash generation
Total assets increased by 15,991 million yen, primarily due to increases in investment securities and cash deposits.
-
Working capital
Liabilities increased by 3,786 million yen, driven by a decrease in borrowings but an increase in other fixed liabilities.
-
Leverage
Net assets increased by 12,205 million yen, mainly due to increases in other securities valuation differences and retained earnings.
-
Capital allocation
No explicit capital allocation signals mentioned, but increases in investment securities and retained earnings suggest reinvestment in assets.
-
One-off or structural changes
No significant one-off items identified; changes appear structural, driven by operational and investment activities.
Analyst take
- The results highlight Shochiku's ability to capitalize on improving domestic conditions while managing costs effectively. The profitability turnaround is notable but may face headwinds from global economic risks.
- The balance sheet shows improving liquidity and equity strength, with stable leverage and capital allocation. The increase in assets and net assets is positive, but the rise in other fixed liabilities warrants monitoring.
- The entertainment sector in Japan appears to be recovering, but external factors like inflation and trade policies remain key risks for industry peers.
通期業績予想（連結・個別）の修正に関するお知らせ
松竹 (96010)
Financial Results & Forecasts
20260114 14:00
- Revised forecast: Q2 2026 consolidated revenue unchanged at 97,000 million yen; operating profit raised 27.9% to 5,500 million yen, ordinary profit up 26.7% to 5,700 million yen, net profit up 25.0% to 5,000 million yen.
- Drivers: sustained strong box office from summer films and continued robust Kabuki-za theater performance.
- Segment note: individual segment revenue revised down 3.3% to 55,100 million yen; operating profit up 25.0% to 3,500 million yen, net profit up 18.5% to 3,200 million yen.
- Explanation: steady Kabuki-za attendance and strong broadcast-rights sales in media business.
- Caution: all figures remain subject to material uncertainty.
2026年２月期通期業績予想の修正に関するお知らせ
ＪＭＡＣＳ (58170)
Financial Results & Forecasts
20260114 14:00
- Sales forecast revised up by 150 million yen (2.6%) to 5,850 million yen.
- Operating profit forecast revised up by 137 million yen (80.1%) to 308 million yen.
- Net profit forecast revised up by 103 million yen (73.0%) to 244 million yen.
- Strong performance in plant project sales and high-value products.
- No change in dividend forecast.
2026年２月期 第３四半期決算短信〔日本基準〕（非連結）
ＪＭＡＣＳ (58170)
Financial Results & Forecasts
20260114 14:00
ＪＭＡＣＳ株式会社 (5817) FY2026 Q3 Non-consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 4431 | 344 | 375 | 260 |
|---|
| YoY | +13.7% | +911.7% | +457.7% | +199.3% |
|---|
| Fcst (mil yen) ▲ | 5850 | 308 | 354 | 244 |
|---|
| YoY | +12.5% | +356.0% | +215.2% | +109.8% |
|---|
| Prog | 75.7% | 111.7% | 105.9% | 106.6% |
|---|
| Dividends ○ 2026年2月期（予想） | YE 10.00, Total 10.00 · EPS 43.37 |
|---|
JMACs delivered strong YoY growth across all metrics, with operating profit surging 911.7% YoY, driven by cost reductions and operational improvements despite macroeconomic uncertainties.
Business highlights
-
Revenue Growth
Sales increased 13.7% YoY, reflecting successful product development and channel expansion.
-
Profitability Surge
Operating profit rose 911.7% YoY, with margins expanding significantly due to cost discipline.
-
Macroeconomic Headwinds
External environment remains volatile with geopolitical risks and rising costs pressuring demand.
-
Long-Term Strategy
Management emphasizes 100-year company vision with continuous value creation through innovation.
Financial position
-
Cash generation
Cash and deposits increased by 272,944 thousand JPY, while accounting profit was 260,069 thousand JPY.
-
Working capital
Accounts receivable decreased by 173,692 thousand JPY, while inventory increased by 65,580 thousand JPY.
-
Leverage
Total liabilities decreased by 145,535 thousand JPY, driven by a decrease in short-term and long-term borrowings.
-
Capital allocation
Dividends paid out were 56,258 thousand JPY, while net profit was 260,069 thousand JPY.
-
Structural changes
No significant one-off items noted; changes appear structural.
Analyst take
- Results demonstrate strong operational leverage and pricing power, with cost initiatives proving highly effective. The profitability surge suggests better-than-expected business quality.
- The company's balance sheet shows improving financial health with strong cash generation, reduced leverage, and stable capital allocation. The decrease in receivables and liabilities is particularly positive.
- Outperformance in a constrained environment may indicate JMACs is gaining market share or benefiting from structural cost advantages relative to peers.
2025年11月期 決算短信〔日本基準〕（連結）
サンケイ化 (49950)
Financial Results & Forecasts
20260114 14:00
サンケイ化学株式会社 (4995) FY2025 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 6444 | 180 | 281 | 181 |
|---|
| YoY | +6.5% | +298.3% | +101.8% | +36.6% |
|---|
| Fcst (mil yen) | 6608 | 182 | 286 | 226 |
|---|
| YoY | +2.5% | +0.7% | +1.7% | +24.6% |
|---|
| Prog | 97.5% | 98.9% | 98.3% | 80.1% |
|---|
| Dividends 2026年11月期（予想） | YE 30.00, Total 11.90 · EPS 252.16 |
|---|
Sankei Chemical reported solid revenue growth and significant profit expansion, driven by strong demand in core agricultural products and operational efficiency improvements.
Business highlights
-
Core product demand
Water rice insecticide sales surged, offsetting declines in other segments.
-
Profitability drivers
Operating margin expanded significantly through operational efficiency.
-
Market conditions
Japanese agricultural market showed mixed signals with export growth but structural challenges remaining.
-
Geopolitical risks
External uncertainties from global conflicts and US policy remain significant.
Financial position
-
Cash generation
Total assets increased by 200 million JPY, driven by a 215 million JPY increase in fixed assets (machinery, equipment, and investments) offsetting a 14 million JPY decrease in current assets.
-
Working capital
Working capital deteriorated as accounts receivable/sales decreased more than cash growth, while payables increased by 170 million JPY.
-
Leverage
Total liabilities rose by 26 million JPY, with current liabilities up 170 million JPY (payables/other) and long-term debt down 143 million JPY.
-
Capital allocation
Net assets increased by 174 million JPY, primarily from retained earnings growth, with no dividend or buyback signals.
-
Structural changes
No major one-off items identified; changes appear operational (capex, working capital shifts).
Analyst take
- The company shows strong operational execution with particular strength in its core rice insecticide business, though some product lines face structural declines.
- Balance sheet remains stable with modest leverage and improving equity base, but working capital deterioration and payables growth require closer scrutiny.
- The agricultural chemical sector continues to face demographic challenges in Japan, but export demand remains a growth driver.
令和８年８月期 第１四半期決算短信〔日本基準〕（連結）
アクサスＨＤ (35360)
Financial Results & Forecasts
20260114 13:30
アクサスホールディングス株式会社 (3536) FY2026 Q1 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 3024 | 91 | 41 | 30 |
|---|
| YoY | +11.6% | +464.9% | - | - |
|---|
| Fcst (mil yen) ○ | 13172 | 432 | 283 | 250 |
|---|
| YoY | +8.6% | +162.5% | - | +13.0% |
|---|
| Prog | 23.0% | 21.1% | 14.5% | 12.0% |
|---|
| Dividends ○ 8年8月期（予想） | YE 2.00, Total 2.00 · EPS 8.24 |
|---|
Strong revenue growth with significant operating profit recovery, driven by core product demand and cost management.
Business highlights
-
Core product demand
Revenue grew 11.6% YoY, driven by strong demand in core products.
-
Operating profit recovery
Operating profit surged 464.9% YoY, reflecting improved cost structure and operational efficiency.
-
Profitability metrics
Ordinary and net profit turned positive, indicating improved financial health.
Financial position
-
Cash generation
Cash and cash equivalents decreased by 40 million JPY, despite accounting profit of 30 million JPY.
-
Working capital
Working capital increased due to higher inventory (543 million JPY) and receivables (105 million JPY), partially offset by lower property (108 million JPY).
-
Leverage
Total liabilities rose 3.1% (420 million JPY), driven by higher accounts payable (192 million JPY) and short-term borrowings (230 million JPY), partially offset by long-term debt reduction (81 million JPY).
-
Capital allocation
Dividend payout (60 million JPY) exceeded net income (30 million JPY), reducing retained earnings by 14 million JPY.
-
Structural changes
Decrease in property holdings (108 million JPY) and increase in other financial assets (15 million JPY) suggest portfolio rebalancing.
Analyst take
- The company is experiencing strong underlying business momentum with improving profitability, driven by core product demand and effective cost management.
- Balance sheet health shows early signs of strain: weak cash conversion, rising leverage, and unsustainable dividend policy. Working capital dynamics require closer scrutiny.
- The results suggest a positive trend in the broader industry, with potential for peers to benefit from similar demand dynamics.
2026年8月期第1四半期 決算説明資料
Ｇ－ペイクラウドＨＤ (40150)
Financial Results & Forecasts
20260114 13:00
- Sales up 1.3% YoY to 1,602 million yen; operating profit down 12.8% to 119 million yen.
- Cashless services revenue up 1.3% YoY; segment profit down 12.8%.
- Digital signage revenue up 2.0% YoY; segment profit down 12.8%.
- Solution business revenue up 0.5% YoY; segment profit down 0.6%.
- Payment volume up 2.0% YoY; cumulative digital signage installations up 14.8%.
- No revisions to guidance; outlook remains unchanged.
- No material changes stated.
2026年８月期 第１四半期決算短信〔日本基準〕(連結)
Ｇ－ペイクラウドＨＤ (40150)
Financial Results & Forecasts
20260114 13:00
ペイクラウドホールディングス株式会社 (4015) FY2026 Q1 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 2399 | 276 | 140 | 140 |
|---|
| YoY | +2.4% | -3.8% | -7.5% | -6.4% |
|---|
| Fcst (mil yen) ○ | 11500 | 1300 | 800 | 770 |
|---|
| YoY | +12.4% | +0.8% | +9.4% | +7.8% |
|---|
| Prog | 20.9% | 21.2% | 17.5% | 18.2% |
|---|
| Dividends ○ 2026年8月期(予想) | - · EPS 360.00 |
|---|
PayPay Holdings reported modest revenue growth but declining profitability in Q1 FY2026, with cashless services driving user and transaction growth despite macroeconomic headwinds.
Business highlights
-
Cashless Services Demand
Cashless services segment showed strong user and transaction growth, with 231 million cumulative users and 375 billion yen in payment volume.
-
Profitability Pressures
Operating profit declined 3.8% YoY despite revenue growth, driven by cost structure and macroeconomic factors.
-
Macroeconomic Risks
Management highlighted ongoing risks from global economic instability, inflation, and geopolitical tensions.
Financial position
-
Cash generation
Cash and cash equivalents increased by 180,893 thousand yen, while accounting profit led to an increase in retained earnings by 54,784 thousand yen.
-
Working capital
Working capital increased due to higher cash and inventory, offset by a decrease in accounts receivable and contract assets.
-
Leverage
Total liabilities increased by 26,887 thousand yen, driven by higher long-term borrowings and deposits, partially offset by a reduction in short-term liabilities.
-
Capital allocation
No significant capital allocation signals observed; retained earnings increased due to accounting profit.
-
Structural balance sheet changes
Software assets increased, while goodwill and customer-related assets decreased, indicating potential restructuring or asset optimization.
Analyst take
- Underlying business momentum remains positive in cashless payments, but profitability is being squeezed by cost and macro factors.
- The balance sheet shows mixed signals: strong cash generation and stable working capital are positive, but increasing leverage is a concern. Structural changes in assets suggest potential strategic shifts.
- Digital payment adoption continues to grow, but profitability challenges may affect peers in the fintech sector.
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－インタファクトリ (40570)
Financial Results & Forecasts
20260114 12:30
株式会社インターファクトリー (4057) FY2026 Q2 Non-consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 1399 | 45 | 43 | 27 |
|---|
| YoY | +2.4% | -56.6% | -58.2% | -65.2% |
|---|
| Fcst (mil yen) ○ | 3223 | 82 | 77 | 53 |
|---|
| YoY | +12.5% | -58.0% | -59.3% | -61.0% |
|---|
| Prog | 43.4% | 54.9% | 55.8% | 50.9% |
|---|
| Dividends ○ 2026年5月期（予想） | - · EPS 13.00 |
|---|
Interfactory's Q2 2026 results show modest revenue growth but significant profit decline due to new business investments and segment underperformance.
Business highlights
-
Core product demand
Cloud commerce platform sales grew 8.1% YoY, driven by strong GMV and PV metrics.
-
New business underperformance
EC business growth support segment revenue dropped 58.2% YoY due to service model changes.
-
Platform development costs
Data utilization platform incurred losses as development continues without revenue.
-
Profitability pressure
Operating profit declined 56.6% YoY due to new business investments and marketing costs.
Financial position
-
Cash generation
Cash and deposits decreased by 78,774 thousand yen, indicating lower cash generation despite accounting profit.
-
Working capital
Working capital improved due to reduction in receivables and contract assets, partially offset by lower cash.
-
Leverage
Total liabilities decreased by 166,134 thousand yen, driven by reductions in deferred taxes and accrued expenses.
-
Capital allocation
No significant capital allocation signals observed; focus appears to be on tax payments and working capital optimization.
-
Structural changes
No major structural balance sheet changes; reductions in liabilities and assets appear operational rather than strategic.
Analyst take
- The balance sheet shows mixed signals: while leverage improved significantly and working capital management remains stable, cash generation weakened due to tax payments and receivables reduction. The company appears financially resilient but may face liquidity constraints if cash flow trends persist.
- Maintain cautious optimism; monitor cash flow trends and tax-related outflows in the next quarter. Valuation may be supported by improving leverage but tempered by weak cash generation.
- Risk flag: watch
2026年８月期 第１四半期決算補足説明資料
ユーピーアール (70650)
Financial Results & Forecasts
20260114 12:30
- Segment restructuring: Logistics business split into “Rental” and “Sales”; new “Solution” segment created.
- Revenue growth in “Rental” (2,483 → 2,686 million yen) and “Innovation” (890 → 1,083 million yen).
- Revenue decline in “Sales” (961 → 843 million yen) and “Other” (620 → 476 million yen).
- Q1 2026 revenue: 3,444 million yen (+2.3% YoY); total revenue: 3,885 million yen (+3.7% YoY).
- Overseas segment revenue surged 153.8% YoY to 373 million yen.
- Profitability improved: gross profit (2,224 → 5,072 million yen), operating profit (83 → 760 million yen), net profit (125 → 670 million yen).
- EBITDA rose from 1,869 to 3,876 million yen; R&D spending doubled (26 → 54 million yen).
- CDP 2025 “Climate Change” SME version achieved top “B Score” rating.
2026年８月期 第１四半期決算短信［日本基準］（連結）
ユーピーアール (70650)
Financial Results & Forecasts
20260114 12:30
ユーピーアール株式会社 (7065) FY2026 Q1 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 3904 | 276 | 372 | 239 |
|---|
| YoY | +2.9% | +528.3% | +283.8% | - |
|---|
| Fcst (mil yen) ○ | 15600 | 760 | 1045 | 670 |
|---|
| YoY | +1.6% | +173.7% | +39.4% | +99.3% |
|---|
| Prog | 25.0% | 36.3% | 35.6% | 35.7% |
|---|
| Dividends ○ 2026年8月期（予想） | YE 35.00, Total 35.00 · EPS 87.47 |
|---|
UPR (7065) delivered strong profitability growth in Q1 FY2026, driven by structural cost improvements and pricing actions in its core pallet rental business, despite mixed demand trends.
Business highlights
-
Core pallet rental demand
One-way palletization demand remained solid, while spot rentals declined slightly due to weaker consumer spending and port activity.
-
Cost structure improvements
Operating profit surged 528% YoY as depreciation savings from extended plastic pallet useful life and pricing actions offset rising labor/energy costs.
-
Structural reform progress
Company is in 'structural reform phase' focusing on pallet rental competitiveness and business portfolio optimization.
-
Macroeconomic sensitivity
Performance remains vulnerable to US trade policy risks and domestic consumption trends.
Financial position
-
Cash generation
Cash and cash equivalents decreased by 151 million JPY, while accounting profit increased by 239 million JPY (net of 191 million JPY dividends).
-
Working capital
Working capital increased due to higher accounts payable (84 million JPY), accrued bonuses (119 million JPY), and deferred taxes (152 million JPY), offset by lower cash (151 million JPY).
-
Leverage
Total liabilities decreased by 89 million JPY, primarily due to a 408 million JPY reduction in long-term debt, partially offset by higher current liabilities.
-
Capital allocation
The company paid 191 million JPY in dividends while retaining 239 million JPY in earnings, indicating a balanced approach to capital returns.
-
Structural changes
Fixed assets increased by 135 million JPY due to higher rental assets (87 million JPY), suggesting potential expansion or operational adjustments.
Analyst take
- UPR shows improving underlying profitability through structural cost management and pricing power, though demand remains mixed. The company is successfully navigating a challenging macro environment through operational discipline.
- The balance sheet shows mixed signals: improving leverage and stable capital allocation are positive, but deteriorating cash generation and working capital dynamics raise concerns about earnings quality and liquidity.
- The results suggest logistics companies with asset-light models and pricing power may outperform in this environment, while those dependent on spot demand face continued pressure.
2026年８月期 第１四半期決算短信〔日本基準〕（非連結）
プリントネット (78050)
Financial Results & Forecasts
20260114 12:00
プリントネット株式会社 (7805) FY2026 Q1 Non-consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 2472 | 243 | 244 | 172 |
|---|
| YoY | +1.2% | +14.9% | +15.0% | +24.3% |
|---|
| Fcst (mil yen) ○ | 9867 | 620 | 617 | 373 |
|---|
| YoY | +7.1% | +10.2% | +9.1% | -13.8% |
|---|
| Prog | 25.1% | 39.2% | 39.5% | 46.1% |
|---|
| Dividends ○ 2026年8月期(予想) | YE 13.00, Total 13.00 · EPS 77.22 |
|---|
Printnet (7805) delivered solid YoY growth in Q1 2026, with sales up 1.2% and operating profit rising 14.9%, driven by domestic demand recovery and cost discipline.
Business highlights
-
Core product demand
Sales grew 1.2% YoY, supported by domestic consumption recovery and inbound demand.
-
Profitability
Operating margin expanded 14.9% YoY, with operating profit at 243M yen.
-
Macro risks
External pressures (raw material costs, yen weakness, geopolitics) persist but were offset by domestic strength.
Financial position
-
Cash generation
No direct cash flow data provided, but accounting profit increased retained earnings by 172,415 thousand yen.
-
Working capital
Current assets increased by 181,270 thousand yen, while current liabilities increased by 617,086 thousand yen.
-
Leverage
Total liabilities increased by 568,423 thousand yen, with long-term debt decreasing but short-term debt rising sharply.
-
Capital allocation
Fixed assets increased by 564,725 thousand yen, primarily due to tangible asset growth.
-
Balance sheet structure
Equity increased by 177,572 thousand yen, but equity ratio declined by 2.9 points to 52.7%.
Analyst take
- Printnet's Q1 results reflect stable underlying demand with disciplined execution, though external headwinds could pressure margins in coming quarters.
- The balance sheet shows deteriorating financial health, with working capital and leverage worsening despite equity growth. The equity ratio decline and heavy reliance on short-term debt are concerning.
- Printing services sector shows signs of stabilization, but cost inflation remains a key watch item for peers.
2026年８月期 第１四半期決算短信〔ＩＦＲＳ〕（連結）
サイプレスＨＤ (428A0)
Financial Results & Forecasts
20260114 12:00
サイプレス・ホールディングス株式会社 (428) FY2026 Q1 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 2987 | 198 | 171 | 113 |
|---|
| YoY | +12.3% | +4.3% | +3.9% | +4.9% |
|---|
| Fcst (mil yen) ○ | 12300 | 850 | 745 | 520 |
|---|
| YoY | +9.0% | +11.1% | +15.0% | +19.1% |
|---|
| Prog | 24.3% | 23.3% | 23.0% | 21.7% |
|---|
| Dividends ○ 2026年8月期（予想） | YE 10.00, Total 10.00 · EPS 520.00 |
|---|
Cypress Holdings achieved strong revenue growth (12.3% YoY) driven by inbound demand and new store openings, but profit growth lagged (4.3% YoY) due to rising costs and one-time expenses.
Business highlights
-
Revenue growth
Sales increased 12.3% YoY, driven by inbound demand and new store openings.
-
Profitability pressure
Operating profit grew only 4.3% YoY despite strong sales, due to cost inflation and one-time expenses.
-
Store expansion
Accelerated store openings (16 planned vs 10 originally) with 3 new stores in period.
-
Cost structure
Labor costs increased due to wage hikes and recruitment efforts for better staff retention.
Financial position
-
Cash generation
Cash and cash equivalents decreased by 145,719 thousand JPY, while accounting profit increased capital by 113,471 thousand JPY.
-
Working capital
Working capital decreased by 142,033 thousand JPY (current assets down 248,811 JPY, current liabilities down 106,878 JPY).
-
Leverage
Total liabilities decreased by 289,379 thousand JPY, with long-term debt (borrowings) down 257,297 thousand JPY.
-
Capital allocation
No major capital allocation signals detected; equity increase solely from retained earnings.
-
Structural changes
Fixed assets increased by 67,789 thousand JPY, suggesting capex investment.
Analyst take
- The company shows strong top-line momentum from inbound recovery and expansion, but faces margin compression from both input cost inflation and strategic labor investments. The accelerated store opening plan suggests confidence in demand sustainability.
- The balance sheet shows mixed signals: improving leverage and capital structure but deteriorating working capital dynamics. The reduction in cash and working capital warrants closer examination of operational cash flow trends.
- The results support the view that Japan's food service recovery is being led by inbound tourism, with domestic consumption still constrained by inflation. Peers with similar exposure to inbound demand may see similar trends.
2026年2月期 第3四半期決算補足説明資料
Ｇ－オキサイド (65210)
Financial Results & Forecasts
20260114 12:00
- 以下は、資料の内容を要約したものです。
1. 事業概要
- 半導体事業：193nm全固体レーザと266nm高出力レーザの新製品を発表。193nm全固体レーザはフォトマスク欠陥検査や次世代ウエハ欠陥検査などの高解像度を必要とする検査装置市場に参入。266nm高出力レーザはウエハ欠陥検査の高スループット化に貢献し、既存市場のシェア拡大を目指す。
- 新領域事業：生成AIの普及に伴うデータセンターの需要拡大により、ファラデー回転子の出荷が増加。予想対比1億9,100万円、前年比1億円の増収を達成。
2. 財務トレンド
- 売上高：2023年2月期から2026年2月期までの売上高の推移を示すグラフ。2026年2月期の売上高は1,987百万円。
- 営業利益（率）：2023年2月期から2026年2月期までの営業利益と営業利益率の推移を示すグラフ。2026年2月期の営業利益は304百万円、営業利益率は29.3%。
- EBITDA（率）：2023年2月期から2026年2月期までのEBITDAとEBITDAマージンの推移を示すグラフ。2026年2月期のEBITDAは1,388百万円、EBITDAマージンは17.7%。
3. ディスクレイマー
- 本資料は投資勧誘を目的として作成されたものではない。
- 記載された情報は資料作成時点の想定及び所信に基づく見解であり、正確性や完全性を保証するものではない。
- 実際の業績に影響を与えるリスクや不確実要因を含んでいるため、見込みと実際の業績は異なる場合がある。
- 2024年2月期第4四半期にて、Raicol社の子会社化に伴うPPAの確定により、取得原価の配分を見直したため、2024年2月期第2四半期及び第3四半期の数値は遡及後のものとなっている。
4. 連絡先
- 豊かな未来を光の技術で実現する：https://www.opt-oxide.com
- この要約は、資料の主要な内容をまとめたものです。具体的な数値や詳細な情報については、資料を参照してください。
2026年２月期 第３四半期決算短信〔日本基準〕（連結）
Ｇ－オキサイド (65210)
Financial Results & Forecasts
20260114 12:00
株式会社オキサイド (6521) FY2026 Q3 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 6357 | -258 | -265 | -313 |
|---|
| YoY | +11.1% | - | - | - |
|---|
| Fcst (mil yen) ○ | 8713 | 409 | 242 | 74 |
|---|
| YoY | +3.8% | +223.8% | +5.0% | - |
|---|
| Prog | 73.0% | -63.1% | -109.5% | -423.0% |
|---|
| Dividends ○ 2026年2月期（予想） | - · EPS 6.48 |
|---|
Oxide Corp. (6521) reported mixed Q3 results with YoY revenue growth but continued operating losses, driven by strong core segments offset by geopolitical pressures and underperformance in its Middle East subsidiary.
Business highlights
-
Core product demand
Semiconductor and healthcare segments performed in line with expectations, while data center products drove upside in new domains.
-
Overseas growth
Middle East subsidiary underperformed due to prolonged geopolitical instability, dragging on consolidated profitability.
-
Cost structure
Operating losses narrowed YoY despite revenue growth, suggesting partial cost discipline.
-
Macroeconomic environment
Global economic slowdown and geopolitical tensions weighed on sentiment, though Japan's domestic demand remained resilient.
Financial position
-
Cash generation
Total assets decreased by 876 million yen, primarily due to reductions in accounts receivable and fixed assets, partially offset by an increase in work-in-progress inventory.
-
Leverage
Total liabilities decreased by 784 million yen, driven by reductions in long-term and short-term borrowings.
-
Working capital
Working capital dynamics show a mixed picture with a decrease in accounts receivable and an increase in inventory.
-
Capital allocation
Retained earnings decreased by 313 million yen, while capital and capital surplus increased by 103 million yen each.
Analyst take
- Oxide Corp. shows selective strength in core businesses but faces structural challenges from geopolitical exposure and margin pressures. The narrowing of losses is a positive sign, but profitability remains fragile.
- The balance sheet shows a stable financial position with improvements in leverage and mixed signals in working capital. The reduction in borrowings is a positive sign, but the increase in inventory warrants monitoring for potential inefficiencies.
- Semiconductor and healthcare segments appear resilient, while geopolitical risks may disproportionately affect companies with Middle East exposure. Investors should monitor China-related risks closely.
2026年８月期 第１四半期決算短信〔日本基準〕（連結）
ビックカメラ (30480)
Financial Results & Forecasts
20260114 12:00
株式会社ビックカメラ (3048) FY2026 Q1 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 238687 | 7401 | 7663 | 4471 |
|---|
| YoY | +6.5% | +66.2% | +59.6% | +59.3% |
|---|
| Fcst (mil yen) ○ | 1013000 | 30500 | 31500 | 17500 |
|---|
| YoY | +4.0% | +0.7% | -1.3% | +0.1% |
|---|
| Prog | 23.6% | 24.3% | 24.3% | 25.5% |
|---|
| Dividends ○ 2026年8月期(予想) | 2Q 20.00, YE 21.00, Total 41.00 · EPS 102.21 |
|---|
Bic Camera reported strong financial performance for the first quarter of the 2026 fiscal year, with all key metrics achieving record highs. Sales increased by 6.5% year-over-year to 238.7 billion yen, while operating profit surged by 66.2% to 7.4 billion yen. The company attributed this growth to robust demand for smartphones, PCs, and gaming products, as well as successful execution of its strategic initiatives, including store expansions, customer engagement programs, and sustainability efforts. The company also highlighted progress in its medium-term plan, Vision 2029, which aims to achieve 1.1 trillion yen in sales and 40 billion yen in operating profit by 2029.
Financial position
-
Cash generation
Cash and cash equivalents decreased by 66.81 billion JPY despite an increase in total assets.
-
Working capital
Working capital increased due to higher receivables (110.45 billion JPY) and inventory (210.86 billion JPY), offset partially by higher payables (242.95 billion JPY).
-
Leverage
Total liabilities increased by 300.72 billion JPY (10.7% YoY), driven by higher payables and short-term borrowings, partially offset by lower deferred taxes and long-term debt.
-
Capital allocation
Dividends paid (39.38 billion JPY) were partially offset by retained earnings from net income (44.71 billion JPY) and gains on securities (13.64 billion JPY).
-
Structural changes
No significant one-off items identified; changes appear operational in nature (e.g., inventory/receivables growth).
Analyst take
- The balance sheet shows mixed signals: asset growth is driven by working capital expansion (receivables/inventory), while liabilities rose due to higher payables and short-term debt. Cash generation weakened, and leverage increased slightly. Capital allocation remains balanced, but operational efficiency in working capital management needs improvement.
- Moderate concerns about liquidity and leverage; monitor working capital trends and debt maturity profile. Valuation may be pressured if receivables/inventory growth outpaces revenue.
- Risk flag: watch
2026年５月期 第２四半期決算説明資料
ファーストコーポ (14300)
Financial Results & Forecasts
20260114 12:00
- Revenue increased by 34.8% year-over-year to 2,530 million yen
- Operating income rose by 36.1% to 912 million yen
- Net income grew by 35.2% to 615 million yen
- Land sales volume increased by 18.2% to 15,258 million yen
- Land sales profit margin improved to 38.1%
- Land acquisition volume grew by 34.8% to 1,826 million yen
- Land acquisition profit margin increased to 34.8%
- Building construction volume rose by 36.1% to 1,617 million yen
- Building construction profit margin improved to 36.1%
- Land development volume increased by 35.2% to 1,134 million yen
- Land development profit margin grew to 35.2%
- Total revenue for the year is projected to be 44,000 million yen
- Operating income is projected to be 5,280 million yen
- Net income is projected to be 3,080 million yen
- Land sales volume is projected to be 24,741 million yen
- Land sales profit margin is projected to be 38.1%
- Land acquisition volume is projected to be 3,080 million yen
- Land acquisition profit margin is projected to be 34.8%
- Building construction volume is projected to be 2,800 million yen
- Building construction profit margin is projected to be 36.1%
- Land development volume is projected to be 2,300 million yen
- Land development profit margin is projected to be 35.2%
2026年５月期 第２四半期（中間期）決算短信〔日本基準〕(連結)
ファーストコーポ (14300)
Financial Results & Forecasts
20260114 12:00
ファーストコーポレーション株式会社 (1430) FY2026 Q2 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 15258 | 973 | 912 | 615 |
|---|
| YoY | -44.0% | -37.7% | -39.8% | -39.9% |
|---|
| Fcst (mil yen) ○ | 40000 | 2800 | 2530 | 1750 |
|---|
| YoY | -7.4% | +8.5% | +2.1% | +4.8% |
|---|
| Prog | 38.1% | 34.8% | 36.0% | 35.1% |
|---|
| Dividends ○ 2026年5月期(予想) | YE 44.00, Total 44.00 · EPS 145.89 |
|---|
First Corporation (1430) reported a significant YoY decline in sales (-44.0%) and profits, driven by weak demand in the Tokyo metropolitan area and challenging industry conditions.
Business highlights
-
Core product demand
Sales declined sharply due to reduced demand in the Tokyo metropolitan area.
-
Cost structure
Operating profit declined (-37.7% YoY) but less than sales, suggesting some cost discipline.
-
Quality focus
Company emphasizes safety and quality standards to maintain brand trust.
-
Growth strategy
Long-term growth plan targets 500 billion yen sales by 2028 and 1,000 billion yen by 2031.
Financial position
-
Cash generation
Cash and deposits decreased by 1,889,659 thousand yen, while receivables and work-in-progress increased significantly.
-
Working capital
Working capital increased due to higher receivables and work-in-progress, offset by lower payables and electronic liabilities.
-
Leverage
Total liabilities increased by 8,693,004 thousand yen, driven by higher short-term and long-term borrowings.
-
Capital allocation
Dividends reduced retained earnings by 533,526 thousand yen, while interim net profit increased retained earnings by 615,352 thousand yen.
-
Structural changes
No significant one-off items noted; changes appear structural (e.g., borrowings, receivables).
Analyst take
- The company faces near-term headwinds from weak demand in its core market, but maintains focus on quality and long-term growth. Cost pressures are significant but managed relatively well.
- The balance sheet shows deteriorating cash generation and leverage, offset by stable working capital and capital allocation. Higher borrowings and receivables are concerns.
- The broader construction industry in Japan continues to face challenges from labor shortages and material price volatility, with the Tokyo market showing particular weakness.
2026年２月期 第３四半期決算短信〔ＩＦＲＳ〕（連結）
ウイングアーク (44320)
Financial Results & Forecasts
20260114 12:00
financial results section missing: forecast rows
令和８年２月期 第３四半期決算短信〔日本基準〕（連結）
ＳＫジャパン (76080)
Financial Results & Forecasts
20260114 12:00
株式会社エスケイジャパン (7608) FY2026 Q3 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 11357 | 1419 | 1465 | 1026 |
|---|
| YoY | +17.6% | +44.1% | +46.6% | +45.7% |
|---|
| Fcst (mil yen) ▲ | 15500 | 1700 | 1700 | 1190 |
|---|
| YoY | +16.8% | +38.3% | +34.8% | +28.1% |
|---|
| Prog | 73.3% | 83.5% | 86.2% | 86.2% |
|---|
| Dividends ▲ 8年2月期（予想） | YE 23.00, Total 41.00 · EPS 141.95 |
|---|
SK Japan (7608) delivered strong YoY growth across all metrics, driven by robust demand in the Character Entertainment segment and steady performance in Character & Fancy, despite macroeconomic uncertainty.
Business highlights
-
Character Entertainment demand
Sales and operating profit surged 23.8% and 53.4% YoY, respectively, on strong prize game market activity.
-
Character & Fancy performance
Modest sales growth (1.5% YoY) with improved profitability (8.3% YoY) despite weak hobby product sales.
-
Profitability drivers
Operating margin expanded significantly (44.1% YoY profit growth vs 17.6% sales growth).
-
Macroeconomic context
Results achieved despite uncertain global conditions including currency fluctuations and US policy impacts.
Financial position
-
Cash generation
Accounting profit increased by 1,026 million yen, but cash flow details are not provided.
-
Working capital
Working capital increased due to higher accounts receivable (+487M), inventory (+688M), and accounts payable (+544M).
-
Leverage
Total liabilities increased by 689 million yen, primarily due to higher accounts payable and tax liabilities.
-
Capital allocation
Retained earnings grew by 732 million yen, with dividends paid out at 293 million yen.
-
Balance sheet structure
No major one-off items; changes appear operational in nature.
Analyst take
- SK Japan is showing strong underlying momentum with particularly impressive execution in its core gaming segment. The profitability outperformance suggests structural advantages in this segment.
- The balance sheet shows stable leverage but deteriorating working capital efficiency. Profit retention is strong, but cash flow quality remains unclear without further details.
- The results support the view that Japan's prize game market remains healthy, while tourism-related segments continue recovering. Peers with similar exposure may see similar trends.
通期業績予想および期末配当予想の修正に関するお知らせ
ＳＫジャパン (76080)
Financial Results & Forecasts
20260114 12:00
- SKジャパン revised upward its full-year forecast for FY2028 (ending Feb 2028), raising revenue by 1,500 million yen (10.7%) to 15,500 million yen, operating profit by 100 million yen (6.3%) to 1,700 million yen, and net profit by 70 million yen (6.3%) to 1,190 million yen.
- The revision is due to strong market conditions driving sustained order growth.
- Year-end dividend forecast increased by 3 yen to 23 yen per share, bringing total annual dividend to 41 yen per share.
- The company cited improved profitability and stable dividend policy (targeting ~30% payout ratio) as reasons for the dividend increase.
- Prior-year results (FY2027) showed lower revenue (13,274 million yen) and net profit (929 million yen).
配当予想の修正（増配）に関するお知らせ
エーアイテイー (93810)
Financial Results & Forecasts
20260114 12:00
- Dividend forecast revised: Q2 interim dividend increased from 45 yen to 55 yen, Q4 year-end dividend increased from 90 yen to 100 yen.
- Total annual dividend raised from 135 yen to 155 yen.
- Reason for increase: Enhanced shareholder returns based on business performance, financial health, and future growth prospects.
- Company emphasizes stable, continuous dividend policy with two annual payments.
- Previous period dividend was 80 yen (40 yen interim + 40 yen year-end).
2026年2月期 第3四半期決算短信〔日本基準〕（連結）
エーアイテイー (93810)
Financial Results & Forecasts
20260114 12:00
株式会社エーアイテイー (9381) FY2026 Q3 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 44150 | 3289 | 3720 | 2521 |
|---|
| YoY | +5.3% | -1.9% | +2.8% | +1.4% |
|---|
| Fcst (mil yen) ○ | 60000 | 4300 | 4670 | 3170 |
|---|
| YoY | +7.8% | +5.6% | +3.0% | +4.0% |
|---|
| Prog | 73.6% | 76.5% | 79.7% | 79.5% |
|---|
| Dividends ▲ 2026年2月期(予想) | YE 55.00, Total 100.00 · EPS 134.93 |
|---|
Modest revenue growth with stable profitability, but operating profit slightly declined due to cost pressures.
Business highlights
-
Revenue Growth
Sales increased by 5.3% YoY, driven by steady demand across segments.
-
Operating Profit Decline
Operating profit fell 1.9% YoY despite revenue growth, reflecting cost headwinds.
-
Profitability Stability
Ordinary and net profit showed slight improvements (2.8% and 1.4% YoY, respectively).
Financial position
-
Cash generation
Cash and cash equivalents decreased by 919 million JPY despite an increase in total assets.
-
Working capital
Working capital increased by 801 million JPY, driven by higher receivables and advances.
-
Leverage
Total liabilities increased by 797 million JPY, primarily due to higher accounts payable.
-
Capital allocation
Shareholders' equity increased by 447 million JPY, driven by retained earnings but partially offset by dividends and foreign exchange adjustments.
-
Structural changes
Investment securities increased by 784 million JPY, while intangible assets (goodwill) decreased by 81 million JPY.
Analyst take
- The company maintains revenue growth but faces margin challenges, suggesting operational inefficiencies or cost inflation.
- The balance sheet shows mixed signals: while equity growth and working capital are stable, cash generation and leverage trends are deteriorating. The increase in receivables and payables suggests operational inefficiencies or timing mismatches.
- Peers may also face similar cost pressures, but this company's ability to manage them will differentiate performance.
2026年２月期 第３四半期決算説明資料
エディア (39350)
Financial Results & Forecasts
20260114 11:30
- Sales: 123.4 billion JPY (+5.2% YoY)
- Operating profit: 12.3 billion JPY (+8.7% YoY)
- Ordinary profit: 14.5 billion JPY (+7.3% YoY)
- Net profit: 9.8 billion JPY (+6.5% YoY)
- Game services: 2 new titles in Q4, 2 in next Q1
- Merchandise services: 35 titles in Q4
- Live event: “DIG-ROCK 2nd LIVE -IGNITE-” for popular drama CD series
- Light novels: 28 titles in Q4
- Comics: 40 titles in Q4
- Anime business launch: Investment in anime production committees for IP animation
2026年２月期 第３四半期決算短信〔日本基準〕（連結）
エディア (39350)
Financial Results & Forecasts
20260114 11:30
financial results section missing: forecast rows
2026年８月期 第１四半期決算短信〔日本基準〕(連結)
ウエストＨＤ (14070)
Financial Results & Forecasts
20260114 10:00
株式会社ウエストホールディングス (1407) FY2026 Q1 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 5847 | 137 | -288 | -209 |
|---|
| YoY | +11.1% | -37.8% | - | - |
|---|
| Fcst (mil yen) ○ | 54460 | 11376 | 9676 | 6602 |
|---|
| YoY | +15.3% | +31.6% | +21.5% | +23.2% |
|---|
| Prog | 10.7% | 1.2% | -3.0% | -3.2% |
|---|
| Dividends ○ 2026年8月期(予想) | 2Q 35.00, YE 35.00, Total 70.00 · EPS 166.47 |
|---|
West Holdings reported mixed Q1 results with revenue growth but declining profitability, driven by strategic shift toward non-FIT renewable energy projects and higher costs.
Business highlights
-
Revenue growth
Sales increased 11.1% YoY, driven by expansion in non-FIT renewable energy projects.
-
Profitability decline
Operating profit fell 37.8% YoY amid higher costs and investment in new projects.
-
Energy storage focus
Accelerated investment in grid-scale battery storage projects as third growth pillar.
-
Macroeconomic headwinds
External environment remains uncertain due to inflation and geopolitical risks.
Financial position
-
Cash generation
Cash and cash equivalents decreased by 5,100 million JPY, while accounting profit showed a net loss of 209 million JPY.
-
Working capital
Working capital decreased due to reductions in accounts payable (1,429 million JPY) and progress billings (1,128 million JPY), partially offset by an increase in advances (1,280 million JPY).
-
Leverage
Total liabilities decreased by 2,504 million JPY, while total assets decreased by 5,154 million JPY, leading to a reduction in net assets by 2,650 million JPY.
-
Capital allocation
Dividend payments of 2,577 million JPY were made, contributing to the decrease in net assets.
-
One-off or structural changes
The increase in advances (1,280 million JPY) and decrease in cash and cash equivalents (5,100 million JPY) suggest potential structural shifts in the company's operations or financing.
Analyst take
- The company is executing its strategic shift toward non-FIT renewables, but profitability is being squeezed by higher costs and investment. Revenue growth is encouraging, but the path to sustained profitability remains unclear.
- The balance sheet shows signs of financial stress, with declining cash reserves, a net loss, and high dividend payouts. While leverage has improved slightly, the overall reduction in assets and net worth is concerning.
- Reflects broader industry trend of transitioning from FIT-supported projects to merchant-market renewables, with energy storage emerging as a key growth area.
2026年５月期 第２四半期（中間期）決算短信〔日本基準〕(連結)
Ｇ－Ｅｎｊｉｎ (73700)
Financial Results & Forecasts
20260114 08:30
株式会社Ｅｎｊｉｎ (7370) FY2026 Q2 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit |
|---|
Perf
mil yen | 1125 | 169 | 194 | 101 |
|---|
| YoY | -19.7% | -58.1% | -52.4% | -54.7% |
|---|
| Fcst (mil yen) ▲ | 2300 | 400 | 425 | 278 |
|---|
| YoY | -21.2% | -52.4% | -49.6% | -48.4% |
|---|
| Prog | 48.9% | 42.2% | 45.6% | 36.3% |
|---|
| Dividends ○ 2026年5月期(予想) | YE 20.00, Total 40.00 · EPS 39.42 |
|---|
Enjin (7370) reported a significant decline in sales and profitability for the 2026 mid-year period, driven by weak demand and cost pressures in a challenging economic environment.
Business highlights
-
Sales Decline
Sales dropped by 19.7% YoY due to reduced demand and economic headwinds.
-
Profitability Collapse
Operating profit plummeted 58.1% YoY, with margins severely compressed.
-
Mission-Driven Services
Continued focus on PR-driven social value creation, though financial impact remains unclear.
Financial position
-
Cash generation
Cash from operations was 117,100 thousand JPY, lower than accounting profit of 151,422 thousand JPY due to tax payments and working capital changes.
-
Working capital
Working capital improved slightly due to reduction in accounts receivable, but overall cash decreased by 1,203,818 thousand JPY.
-
Leverage
Liabilities decreased by 94,985 thousand JPY, primarily due to lower tax provisions and reduced bonus accruals.
-
Capital allocation
Significant investment in securities (1,165,427 thousand JPY) and dividend payments (175,911 thousand JPY) led to cash outflow.
-
One-off vs structural changes
Tax payments and dividend payments appear structural, while investment in securities may be strategic.
Analyst take
- The results suggest Enjin is facing significant demand-side challenges, with profitability particularly vulnerable to cost pressures. The strategic focus on social value creation appears insufficient to offset current market headwinds.
- The balance sheet shows stable leverage but deteriorating cash generation and working capital efficiency. Capital allocation signals suggest a focus on investments and shareholder returns, but liquidity remains a concern.
- The sharp decline in both revenue and margins may indicate broader weakness in the PR/services sector, particularly for companies reliant on enterprise spending.
2026年5月期 月次売上（12月度）のお知らせ
Ｇ－Ｅｎｊｉｎ (73700)
Financial Results & Forecasts
20260114 08:30
- Monthly sales for December 2025 (12th month of fiscal year) reported at 155 million yen.
- Cumulative sales for first 12 months at 1,281 million yen.
- PR Consulting segment dominates sales, with December at 138 million yen.
- No revisions to guidance or unexpected results mentioned.
- Data unaudited, subject to potential adjustments in final reports.
剰余金の配当（中間配当）に関するお知らせ
Ｇ－Ｅｎｊｉｎ (73700)
Financial Results & Forecasts
20260114 08:30
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業績予想の修正に関するお知らせ
Ｇ－Ｅｎｊｉｎ (73700)
Financial Results & Forecasts
20260114 08:30
- Sales forecast revised down to 2,300 million yen (down 26.4% from previous forecast)
- Operating profit forecast revised down to 400 million yen (down 56.6% from previous forecast)
- Net profit forecast revised down to 278 million yen (down 54.1% from previous forecast)
- PR Consulting business delayed revenue recognition (down 599 million yen)
- PR Platform business impacted by service improvement period (down 223 million yen)
2026年５月期 第２四半期決算説明資料
Ｇ－Ｅｎｊｉｎ (73700)
Financial Results & Forecasts
20260114 08:30
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M&A / Ownership Changes
トヨタ不動産株式会社による当社株式に対する公開買付けに関する賛同及び応募推奨の意見表明のお知らせ
豊田織 (62010)
M&A / Ownership Changes
20260114 18:00
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株式会社豊田自動織機（証券コード：6201）の株券等に対する公開買付けの開始に関するお知らせ
豊田織 (62010)
M&A / Ownership Changes
20260114 18:00
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自己株式の公開買付けの条件等変更及び自己株式取得に係る事項の変更等に関するお知らせ
トヨタ自 (72030)
M&A / Ownership Changes
20260114 17:04
- 以下は、質問に対する回答の概要です。
回答の概要
- 自己株式の取得価額の総額の変更
- 変更前：3,208,562,774,820円（上限）
- 変更後：4,341,277,243,820円（上限）
- 取得期間の変更
- 変更前：2026年1月中旬を目途に開始予定
- 変更後：2026年2月中旬を目途に開始予定
- 基本契約の締結
- 変更前：2025年6月3日付で締結
- 変更後：2025年6月3日付で締結、その後2025年6月20日付で豊田自動織機買付者親会社及び豊田自動織機買付者が当事者となり、2026年1月14日付で覚書を締結
- 買付け等に要する資金
- 変更前：3,208,580,505,720円（予定）
- 変更後：4,341,294,879,720円（予定）
- その他の変更
- 自己株式の取得価額の上限が変更され、それに伴い買付け等に要する資金も変更されました。
具体的な変更点
- 自己株式の取得価額の総額：上限が約1,132億円増加しました。
- 取得期間：開始予定時期が約1ヶ月遅れる予定です。
- 基本契約：追加の覚書が締結され、当事者が増加しました。
- 買付け等に要する資金：約1,132億円増加しました。
- これらの変更は、豊田自動織機公開買付けの条件変更に伴うものです。
回答の補足
- 本件の上限価格の変更は、豊田自動織機TOBの公開買付価格の見直しを含む対応を行っている状況であり、一連の取引の実現可能性を高めるために必要な措置です。
- 本件の上限価格の変更は、当社の取締役会において必要な決議を行うことを前提に行われます。
- 本件の上限価格の変更は、当社の株主の利益を考慮した上で行われます。
回答の注意点
- 本件の上限価格の変更は、当社の取締役会において必要な決議を行うことを前提に行われます。
- 本件の上限価格の変更は、当社の株主の利益を考慮した上で行われます。
- 本件の上限価格の変更は、豊田自動織機TOBの公開買付価格の見直しを含む対応を行っている状況であり、一連の取引の実現可能性を高めるために必要な措置です。
回答の詳細
- 本件の背景と経緯
- 豊田自動織機の公開買付け（TOB）と一連の取引の実現可能性を高めるため、本件の上限価格の変更が検討されました。
- 2025年12月18日、トヨタ不動産から豊田自動織機TOBの開始日程と株価上昇を踏まえた上限価格の変更要請を受けました。
- 2025年12月23日、豊田自動織機から上限価格の再検討の申し入れを受けました。
- 2025年12月29日、当社は両社に対して、豊田自動織機TOBの公開買付価格の見直しを含む対応を行い、一連の取引の実現可能性が高まると判断できる場合には、本件の上限価格の変更に前向きに検討すると回答しました。
- 2026年1月8日、トヨタ不動産から豊田自動織機TOBの公開買付価格の見直しを含む対応を行っている状況であり、本件の上限価格の変更を応諾してもらいたい旨の要請を受けました。
- 2026年1月9日、当社は諮問委員会の意見も踏まえ、本件の上限価格の変更を応諾する旨を回答しました。
- 本件の上限価格の変更理由
- 豊田自動織機TOBの公開買付価格の見直しを含む対応を行っている状況であり、一連の取引の実現可能性を高めるために本件の上限価格の変更を行うことは合理的であると判断しました。
- 本件の上限価格の変更内容
- 本件の上限価格を、本件の上限価格を最終的に決定する取締役会決議日の前営業日の東京証券取引所プライム市場における当社普通株式の終値又は同日までの過去1ヶ月間の東京証券取引所プライム市場における当社普通株式の終値の単純平均値のいずれか低い方の価格に対して10%のディスカウントを行った金額（小数点以下四捨五入。但し、かかる金額が本件の実施予定に係る取締役会決議日の前営業日である2025年6月2日の東京証券取引所プライム市場における当社普通株式の終値を上回る場合には、当該終値）とすることと決定しました。
- 今後の予定
- 本日開催の取締役会において、本件の上限価格の変更に関する必要な決議を行う予定です。
回答の補足
- 本件の上限価格の変更は、豊田自動織機TOBの公開買付価格の見直しを含む対応を行っている状況であり、一連の取引の実現可能性を高めるために必要な措置です。
- 本件の上限価格の変更は、当社の取締役会において必要な決議を行うことを前提に行われます。
- 本件の上限価格の変更は、当社の株主の利益を考慮した上で行われます。
回答の注意点
- 本件の上限価格の変更は、当社の取締役会において必要な決議を行うことを前提に行われます。
- 本件の上限価格の変更は、当社の株主の利益を考慮した上で行われます。
- 本件の上限価格の変更は、豊田自動織機TOBの公開買付価格の見直しを含む対応を行っている状況であり、一連の取引の実現可能性を高めるために必要な措置です。
回答の詳細
- 本件の背景と経緯
- 豊田自動織機の公開買付け（TOB）と一連の取引の実現可能性を高めるため、本件の上限価格の変更が検討されました。
- 2025年12月18日、トヨタ不動産から豊田自動織機TOBの開始日程と株価上昇を踏まえた上限価格の変更要請を受けました。
- 2025年12月23日、豊田自動織機から上限価格の再検討の申し入れを受けました。
- 2025年12月29日、当社は両社に対して、豊田自動織機TOBの公開買付価格の見直しを含む対応を行い、一連の取引の実現可能性が高まると判断できる場合には、本件の上限価格の変更に前向きに検討すると回答しました。
- 2026年1月8日、トヨタ不動産から豊田自動織機TOBの公開買付価格の見直しを含む対応を行っている状況であり、本件の上限価格の変更を応諾してもらいたい旨の要請を受けました。
- 2026年1月9日、当社は諮問委員会の意見も踏まえ、本件の上限価格の変更を応諾する旨を回答しました。
- 本件の上限価格の変更理由
- 豊田自動織機TOBの公開買付価格の見直しを含む対応を行っている状況であり、一連の取引の実現可能性を高めるために本件の上限価格の変更を行うことは合理的であると判断しました。
- 本件の上限価格の変更内容
- 本件の上限価格を、本件の上限価格を最終的に決定する取締役会決議日の前営業日の東京証券取引所プライム市場における当社普通株式の終値又は同日までの過去1ヶ月間の東京証券取引所プライム市場における当社普通株式の終値の単純平均値のいずれか低い方の価格に対して10%のディスカウントを行った金額（小数点以下四捨五入。但し、かかる金額が本件の実施予定に係る取締役会決議日の前営業日である2025年6月2日の東京証券取引所プライム市場における当社普通株式の終値を上回る場合には、当該終値）とすることと決定しました。
- 今後の予定
- 本日開催の取締役会において、本件の上限価格の変更に関する必要な決議を行う予定です。
回答の補足
- 本件の上限価格の変更は、豊田自動織機TOBの公開買付価格の見直しを含む対応を行っている状況であり、一連の取引の実現可能性を高めるために必要な措置です。
- 本件の上限価格の変更は、当社の取締役会において必要な決議を行うことを前提に行われます。
- 本件の上限価格の変更は、当社の株主の利益を考慮した上で行われます。
回答の注意点
- 本件の上限価格の変更は、当社の取締役会において必要な決議を行うことを前提に行われます。
- 本件の上限価格の変更は、当社の株主の利益を考慮した上で行われます。
- 本件の上限価格の変更は、豊田自動織機TOBの公開買付価格の見直しを含む対応を行っている状況であり、一連の取引の実現可能性を高めるために必要な措置です。
（開示事項の経過）公開買付けへの応募及び当社個別決算における特別利益の計上見込みに関するお知らせ
アイシン (72590)
M&A / Ownership Changes
20260114 16:45
- Aisin will sell all its Toyota Auto Body shares via a tender offer starting January 15, 2026, ending February 12, 2026.
- The offer price per share increased from 16,300 yen to 18,800 yen, raising the expected sale proceeds from 1,072 billion yen to 1,236 billion yen.
- If completed, Aisin will recognize a special gain of 1,118 billion yen in its fiscal 2026 results (up from 954 billion yen previously).
- Settlement is scheduled for February 19, 2026.
- The revised offer price and schedule were disclosed on January 14, 2026.
自己株式の公開買付けの買付条件等の変更及び自己株式取得に係る事項の変更に関するお知らせ
アイシン (72590)
M&A / Ownership Changes
20260114 16:45
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自己株式の公開買付けの買付条件等の変更に関するお知らせ
豊田通商 (80150)
M&A / Ownership Changes
20260114 16:45
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（開示事項の経過）公開買付けへの応募及び当社個別決算における特別利益の計上見込みに関するお知らせ
豊田通商 (80150)
M&A / Ownership Changes
20260114 16:45
- Toyota Tsusho (8015) will participate in Toyota Fudosan’s tender offer for Toyota Jidosha Hatsudoki (6201) shares, with the offer period from Jan 15 to Feb 12, 2026.
- Offer price revised from ¥16,300 to ¥18,800 per share, increasing expected proceeds from ¥2,492bn to ¥2,875bn.
- Settlement date set for Feb 19, 2026.
- Expected special profit from share sale revised from ¥2,128bn to ¥2,511bn for FY2026.
- No material changes stated.
自己株式の公開買付けの買付条件等の変更に関するお知らせ
デンソー (69020)
M&A / Ownership Changes
20260114 16:45
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（開示事項の経過）公開買付けへの応募及び当社個別決算における特別利益の計上見込みに関するお知らせ
デンソー (69020)
M&A / Ownership Changes
20260114 16:45
- Denso will participate in Toyota Realty’s tender offer for Toyota Industries’ shares, starting Jan 15, 2026, ending Feb 12, 2026.
- Offer price increased from ¥16,300 to ¥18,800 per share, raising expected proceeds from ¥2,416B to ¥2,787B.
- Settlement date set for Feb 19, 2026.
- Expected investment securities gain revised from ¥2,153B to ¥2,524B for FY2026, to be recorded as special profit.
サイブリッジ合同会社によるＰ ｏ ｓ ｔ Ｐ ｒ ｉ ｍ ｅ 株 式 会 社（証券コード198A）の公開買付け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
Ｇ－ポストプライム (198A0)
M&A / Ownership Changes
20260114 15:30
- Saibridge LLC acquired 2,029,500 shares of Post Prime Co., Ltd. (198A) on January 14, 2026.
- The acquisition represents 19.80% of the total issued shares (10,252,060 shares).
- The transaction qualifies as a “buy-up” under Japan’s Financial Instruments and Exchange Act.
- Post Prime disclosed the acquisition as required by law, following Saibridge’s request.
- No revisions to guidance or changes in expectations were mentioned.
サイブリッジ合同会社との資本業務提携、株式の売出し、並びに、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－ポストプライム (198A0)
M&A / Ownership Changes
20260114 15:30
- この文書は、株式会社（社名不明）がサイブリッジ合同会社との間で資本業務提携を締結し、株式の売出しを行うことについてのお知らせです。以下、主要な内容を要約します。
I. 本資本業務提携について
- 提携内容
- サイブリッジ合同会社との資本業務提携を締結。
- 取締役会決議日：2026年1月14日。
- 契約締結日：2026年1月14日。
- サイブリッジ合同会社の概要
- 名称：サイブリッジ合同会社
- 所在地：東京都品川区南品川4-4-17 品川サウスタワー
- 代表者：職務執行者 水口翼
- 事業内容：株券等の取得及び所有
- 資本金：10百万円
- 設立年月日：2023年3月15日
- 主たる持分保有者：サイブリッジホールディングス株式会社（100.00%）
- 日程
- 取締役会決議日：2026年1月14日
- 契約締結日：2026年1月14日
- 株式譲渡実行日：2026年1月19日～同月21日（予定）
II. 株式の売出しについて
- 売出要領
- 売出株式の種類及び数：普通株式 2,029,500株
- 売出価格：1株当たり144.5円
- 売出価額の総額：293,262,750円
- 売出株式の所有者：ダン・タカハシ・エルエルシー（DAN TAKAHASHI LLC）
- 売出方法：市場外での相対取引による譲渡
- 申込期間：2026年1月14日
- 受渡期日：2026年1月19日～同月21日（予定）
- 売出しの目的
- 当社の主要株主であるダン・タカハシ・エルエルシーとサイブリッジとの間で、市場外での相対取引による株式譲渡を実施するため。
III. 主要株主及び主要株主である筆頭株主の異動
- 異動が生ずる経緯
- 株式の売出しに伴い、主要株主及び主要株主である筆頭株主の異動が生じる見込み。
- 異動する株主の概要
- ダン・タカハシ・エルエルシー：主要株主である筆頭株主でなくなる。
- 所有株式数：2,029,500株（19.80%）
- 代表者：Manager グレゴリー・ケント・オルナトスキ
- サイブリッジ合同会社：新たに主要株主及び主要株主である筆頭株主となる見込み。
- 異動前後における議決権の数
- ダン・タカハシ・エルエルシー：異動前20,295個（19.80%）、異動後なし。
- サイブリッジ合同会社：異動前なし、異動後20,295個（19.80%）。
- 今後の見通し
- 当面、連結業績への影響は軽微と見込まれるが、中長期的な企業価値最大化に向けて取り組む。
参考
- この文書は、金融商品取引法による有価証券通知書を提出している。
- 今後の業績予想の修正等が生じた場合には、速やかに開示される予定。
- 以上が、この文書の主要内容です。
主要株主の異動（予定）および公開買い付けに準ずる行為として政令で定める買い集め行為に関するお知らせ
サーバーワークス (44340)
M&A / Ownership Changes
20260114 15:30
- Major shareholder change: BS Asset Management to become a major shareholder on January 19, 2026, acquiring 500,000 shares (6.49% of voting rights).
- BS Asset Management will hold 12,700 voting rights (16.49% of total), moving to 2nd largest shareholder.
- No impact on ServerWorks’ management or financial performance expected.
- BS Asset Management plans to hold shares long-term as a stable shareholder.
- Transaction qualifies as “buy-up action” under Financial Instruments and Exchange Act.
主要株主の異動に関するお知らせ
ＡＮＡＰ (31890)
M&A / Ownership Changes
20260114 15:30
- Major shareholder change: EVO FUND (Cayman Islands) became a major shareholder on 2026-01-13.
- Ownership increased from 40,000 to 40,331 voting rights (4,000,000 to 4,033,100 shares).
- Voting rights ratio decreased from 10.02% to 9.66% due to total voting rights expansion.
- No changes in outlook or guidance stated.
- No other material surprises or revisions mentioned.
主要株主の異動に関するお知らせ
ライフフーズ (30650)
M&A / Ownership Changes
20260114 15:15
- Major shareholder change: Kiyomi Shimizu (兵庫県西宮市) now holds 409,200 shares (12.56% of voting rights), ranking 3rd as of January 13, 2026.
- Change reported via large-scale holding report (amendment) filed with Kinki Financial Bureau on January 13, 2026.
- No material impact on future outlook stated.
- Total issued shares: 3,660,400 (as of February 28, 2025), with 400,879 non-voting shares excluded.
- No revisions to guidance or surprises mentioned.
主要株主の異動に関するお知らせ
Ｇ－ＫａｉｚｅｎＰＦ (41700)
M&A / Ownership Changes
20260114 11:15
- Major shareholder change: SBI Securities is no longer a major shareholder as of January 5, 2026.
- Voting rights held by SBI Securities decreased from 21,089 (12.40%) to 13,728 (8.08%).
- No impact on future outlook; no revisions to guidance or expectations stated.
- Change based on submission of revised large shareholding report to Kanto Local Finance Bureau.
- Company notes it has not verified the actual number of shares held by SBI Securities post-change.
（変更）「ＭＢＯの実施に関する賛同の意見表明及び応募の推奨に関するお知らせ」の一部変更に関するお知らせ
マンダム (49170)
M&A / Ownership Changes
20260114 08:50
- Mandatum (49170) revised its disclosure on MBO implementation and tender offer recommendations.
- The change affects the “お知らせ” (notice) section of the original filing.
- No material changes to financial performance or guidance are stated.
- The update clarifies procedural aspects of the MBO process.
- No revisions to expectations or surprises in business outlook are included.
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
丸山製 (63160)
Capital Actions
20260114 17:30
- Company Maruyama Seisakusho (6316) will dispose of 21,800 shares of its own stock on February 13, 2026, at 2,295 yen per share, totaling 50,031,000 yen.
- Disposed shares will be allocated to 6 directors (excluding audit committee members), 9 executive officers, and 1 executive officer of a subsidiary.
- The transferred shares are subject to transfer restrictions for 2 years (until February 10, 2028), with conditions tied to performance targets for the fiscal year ending September 2027.
- Shares will be managed in dedicated accounts at Nomura Securities during the restriction period.
- The disposal price is based on the market price on January 13, 2026, deemed fair and not advantageous to recipients.
譲渡制限付株式報酬としての新株式の発行の払込完了に関するお知らせ
ＪＥＳＣＯ ＨＤ (14340)
Capital Actions
20260114 17:00
- JESCO HD issued 21,400 restricted shares as compensation at 1,410 yen per share, totaling 30.174 million yen.
- Allocation: 3,400 shares to 3 directors, 3,200 to 6 executive officers, 8,600 to 14 subsidiary directors, and 6,200 to 13 subsidiary executive officers.
- Payment completed on January 14, 2026.
- Shares are restricted and not freely transferable.
- Details referenced in the December 15, 2025 disclosure.
自己株式の消却に関するお知らせ
フジテック (64060)
Capital Actions
20260114 17:00
- Fujitec (64060) decided to cancel 524,976 shares of its own common stock, representing 0.67% of its pre-cancellation total issued shares.
- Cancellation is conditional on shareholder approval of a stock merger plan at an extraordinary general meeting on February 20, 2026, with an effective date of March 25, 2026.
- Post-cancellation total issued shares will be 78,375,024.
- The canceled shares include previously acquired restricted stock from internal transfers and executive compensation.
- Cancellation date is set for March 24, 2026.
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
ベステラ (14330)
Capital Actions
20260114 17:00
{“summary_type”:“share_buyback”,“current”:{“share_type”:"",“shares”:0,“amount_yen”:0,“period_start”:"",“period_end”:"",“method”:""},“board_resolution”:{“share_type”:“当社普通株式”,“max_shares”:350000,“max_amount_yen”:451150000,“period_start”:"",“period_end”:"",“method”:"",“share_ratio_percent”:3.81},“cumulative”:{“shares”:0,“amount_yen”:0,“as_of”:""}}
自己株式の取得およ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
日フイルコン (59420)
Capital Actions
20260114 16:30
{“summary_type”:“share_buyback”,“current”:{“share_type”:"",“shares”:0,“amount_yen”:0,“period_start”:"",“period_end”:"",“method”:""},“board_resolution”:{“share_type”:“当社普通株式”,“max_shares”:172000,“max_amount_yen”:96492000,“period_start”:"",“period_end”:"",“method”:"",“share_ratio_percent”:0.89},“cumulative”:{“shares”:0,“amount_yen”:0,“as_of”:""}}
自己株式の取得状況に関するお知らせ
リスクモンスター (37680)
Capital Actions
20260114 16:30
{“summary_type”:“share_buyback”,“current”:{“share_type”:“当社普通株式”,“shares”:19700,“amount_yen”:10067000,“period_start”:“2025-12-01”,“period_end”:“2025-12-31”,“method”:“東京証券取引所における市場買付”},“board_resolution”:{“share_type”:“当社普通株式”,“max_shares”:300000,“max_amount_yen”:150000000,“period_start”:“2025-11-11”,“period_end”:“2026-06-30”,“method”:"",“share_ratio_percent”:3.94},“cumulative”:{“shares”:45200,“amount_yen”:23223700,“as_of”:“2025-12-31”}}
自己株式の取得およ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
ヒマラヤ (75140)
Capital Actions
20260114 16:30
{“summary_type”:“share_buyback”,“current”:{“share_type”:"",“shares”:0,“amount_yen”:0,“period_start”:"",“period_end”:"",“method”:""},“board_resolution”:{“share_type”:“当社普通株式”,“max_shares”:70000,“max_amount_yen”:61460000,“period_start”:"",“period_end”:"",“method”:"",“share_ratio_percent”:0.57},“cumulative”:{“shares”:0,“amount_yen”:0,“as_of”:""}}
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
タキヒヨー (99820)
Capital Actions
20260114 16:30
{“summary_type”:“share_buyback”,“current”:{“share_type”:"",“shares”:0,“amount_yen”:0,“period_start”:"",“period_end”:"",“method”:""},“board_resolution”:{“share_type”:“当社普通株式”,“max_shares”:240000,“max_amount_yen”:600000000,“period_start”:“2026-01-15”,“period_end”:“2027-01-14”,“method”:"",“share_ratio_percent”:2.78},“cumulative”:{“shares”:0,“amount_yen”:0,“as_of”:""}}
自己株式の取得状況および取得終了に関するお知らせ
タキヒヨー (99820)
Capital Actions
20260114 16:30
{“summary_type”:“share_buyback”,“current”:{“share_type”:“当社普通株式”,“shares”:320000,“amount_yen”:496560000,“period_start”:“2025-01-31”,“period_end”:“2026-01-14”,“method”:“東京証券取引所における市場買付け”},“board_resolution”:{“share_type”:“当社普通株式”,“max_shares”:400000,“max_amount_yen”:660000000,“period_start”:“2025-01-31”,“period_end”:“2026-01-30”,“method”:"",“share_ratio_percent”:4.48},“cumulative”:{“shares”:0,“amount_yen”:0,“as_of”:""}}
自己株式の取得状況及び取得終了に関するお知らせ
スクロール (80050)
Capital Actions
20260114 16:00
{“summary_type”:“share_buyback”,“current”:{“share_type”:“普通株式”,“shares”:128500,“amount_yen”:177271697,“period_start”:“2026-01-01”,“period_end”:“2026-01-13”,“method”:“東京証券取引所における市場買付け”},“board_resolution”:{“share_type”:“普通株式”,“max_shares”:1050000,“max_amount_yen”:1000000000,“period_start”:“2025-11-05”,“period_end”:“2026-03-31”,“method”:“東京証券取引所における市場買付け”},“cumulative”:{“shares”:790000,“amount_yen”:999868680,“as_of”:“2026-01-13”}}
自己株式の取得状況及び取得終了に関するお知らせ
ＢＵＦＦＡＬＯ (66760)
Capital Actions
20260114 15:40
buyback parse failed: current method not found
自己株式の公開買付けの結果及び取得終了並びにその他の関係会社の異動に関するお知らせ
エコミック (38020)
Capital Actions
20260114 15:30
要約
1. 公開買付けの結果
- 対象株式：エコミック株式会社の普通株式1,263,000株（発行済株式総数の26.91%）。
- 買付け期間：2025年12月4日から2026年1月13日まで。
- 買付け価格：総額543,090,000円（手数料等は含まれていない）。
- 応募結果：キャリアバンク株式会社からの応募があったため、全ての応募株式を取得。
2. 自己株式の取得終了
- 取得方法：公開買付けによる。
- 取得期間：上記と同じ。
- 取得総額：543,090,000円（上限は543,133,000円）。
- 取得後の株式数：1,263,000株（発行済株式総数の26.91%）。
3. その他の関係会社の異動
- 異動対象：キャリアバンク株式会社。
- 異動日：2026年2月4日（公開買付けの決済日）。
- 異動内容：キャリアバンクがエコミックのその他の関係会社から外れる。
- 理由：キャリアバンクが所有するエコミック株式1,263,000株を公開買付けにより取得したため。
4. 異動前後の議決権割合
- 異動前：キャリアバンクの議決権割合は34.99%。
- 異動後：11.03%に減少。
分析
1. 公開買付けの目的
- 自己株式の取得は、株主価値の向上や資本効率の改善を目的とする可能性がある。
- キャリアバンクからの応募があったため、計画通りに取得が完了した。
2. 影響
- キャリアバンク：エコミックの株式保有比率が大幅に減少（34.99% → 11.03%）。
- エコミック：自己株式の取得により、資本構成が変化する可能性がある。
3. 今後の見通し
- 当社は、本件による業績への影響はないと明記している。
質問への回答
- 公開買付けの目的：自己株式の取得による資本効率の改善や株主価値の向上。
- キャリアバンクの役割：エコミックの主要株主であったが、公開買付けにより保有株式が減少。
- 影響：キャリアバンクの議決権割合が大幅に減少（34.99% → 11.03%）。
- 今後の見通し：業績への影響はないと明記されている。
参考情報
- 公開買付報告書：エコミック本社、東京証券取引所、札幌証券取引所で閲覧可能。
- 取得総額：543,090,000円（手数料等は含まれていない）。
- この要約は、提供された文書の主要な内容をまとめたものです。必要に応じて、詳細な情報を確認することをお勧めします。
譲渡制限付株式報酬としての新株式発行に関するお知らせ
マネーフォワード (39940)
Capital Actions
20260114 15:30
- MoneyForward (39940) plans to issue 150,150 restricted shares as stock compensation, with a total issue price capped at 500 million yen.
- Shares will be allocated to employees and directors of MoneyForward and its subsidiaries, with transfer restrictions for 3, 4, or 5 years.
- Final allocation details, including number of shares per recipient, will be decided at the March 2026 board meeting.
- Issue price will be based on the Tokyo Stock Exchange closing price on the day before the March board meeting.
- Shares will be managed by SMBC Nikko Securities and automatically forfeited if the recipient leaves the company before restrictions expire.
譲渡制限付株式報酬としての新株式の発行の払込完了に関するお知らせ
Ｇ－ＡＢＥＪＡ (55740)
Capital Actions
20260114 15:30
- Issued 4,257 restricted shares as compensation to 4 directors (3,524 shares) and 2 executives (733 shares).
- Issue price set at 2,679 yen per share, totaling 11,404,503 yen.
- Payment completed on January 14, 2026.
- Shares subject to transfer restrictions.
- Details referenced in prior December 16, 2025 disclosure.
自己株式取得に係る事項の決定に関するお知らせ
ＦＰパートナー (73880)
Capital Actions
20260114 15:30
- FP Partner (73880) decided to repurchase up to 350,000 shares (1.50% of outstanding shares) for ¥700M.
- Purpose: fund employee/stakeholder incentives, shareholder returns, and flexible capital policy.
- Buyback period: Jan 15, 2026 - Feb 27, 2026 via Tokyo Stock Exchange market purchases.
- No revisions to guidance or unexpected results stated.
- Queries must be submitted via email (ir_report@fpp.jp) or online form.
自己株式取得に係る事項の一部変更（取得枠拡大・取得期間延長）および自己株式の消却に関するお知らせ
いちご (23370)
Capital Actions
20260114 15:30
- Expanded share buyback limit from 15.2M to 29.4M shares (7.11% of outstanding)
- Extended buyback period to end on October 31, 2026 (from May 31, 2026)
- Planned cancellation of 30M shares (6.73% of outstanding) effective January 30, 2026
- Total buyback expenditure increased to 10B yen (from 5B yen)
- Already repurchased 18.77M shares for 7.43B yen by December 31, 2025
自己株式取得にかかる事項の決定に関するお知らせ
キユーピー (28090)
Capital Actions
20260114 15:30
- Kyushu Paper (28090) approved a share buyback plan to enhance shareholder returns and improve capital efficiency.
- The company will repurchase up to 4 million shares (2.87% of outstanding shares) for up to 10 billion yen.
- Buyback period is from January 15, 2026, to November 30, 2026, via market purchases on the Tokyo Stock Exchange.
- This follows a previous buyback program where 18.814 billion yen was spent by December 2025, leaving 10 billion yen for this new phase.
- The buyback aligns with Kyushu Paper’s mid-term plan to sustainably increase dividends and achieve over 50% total shareholder return over four years.
自己株式取得に係る事項の決定に関するお知らせ
Ｇ－Ｇｌｏｂｅｅ (55750)
Capital Actions
20260114 15:30
- Company G-Globee (55750) decided to repurchase up to 280,000 shares (5.47% of issued shares) for capital efficiency and future M&A flexibility.
- Total repurchase amount capped at 210 million yen, via market purchases from Jan 15 to Oct 31, 2026.
- Current stock price deemed undervalued relative to company fundamentals.
- No existing treasury shares held as of Dec 31, 2025.
- Repurchase aims to improve capital allocation and enable stock-based incentives in potential deals.
自己株式取得に係る事項の決定に関するお知らせ
Ｇ－プログレス (339A0)
Capital Actions
20260114 15:30
- Company decides to buy back up to 250,000 shares (3.2% of issued shares) for capital efficiency and shareholder returns.
- Total buyback budget set at 300 million yen, via market purchases from February 2 to May 29, 2026.
- Purpose includes future flexible capital policies and incentive plans for directors and employees.
- No prior own shares held as of December 31, 2025.
- Buyback authorized under Article 156 of the Companies Act with adjustments per Article 165.
譲渡制限付株式報酬としての新株式発行に関するお知らせ
Ｇ－ミラタップ (31870)
Capital Actions
20260114 15:30
- Company G-Mirattap (31870) issued 36,000 restricted shares as compensation (24,000 to directors, 12,000 to employees) at ¥273 per share (total ¥9.83M).
- Restricted period: 50 years for directors, 3 years for employees; shares vest upon meeting performance/tenure conditions.
- No material impact on 2026 fiscal year performance; company will disclose if forecast adjustments are needed.
- Share price used for issuance (¥273) based on market closing price on Jan 13, 2026, deemed fair.
- Purpose: align executive/employee incentives with long-term shareholder value.
自己株式の取得状況に関するお知らせ
イエローハット (98820)
Capital Actions
20260114 15:30
{“summary_type”:“share_buyback”,“current”:{“share_type”:“当社普通株式”,“shares”:301900,“amount_yen”:493145700,“period_start”:“2025-12-01”,“period_end”:“2025-12-31”,“method”:“東京証券取引所における市場買付け”},“board_resolution”:{“share_type”:“当社普通株式”,“max_shares”:4200000,“max_amount_yen”:5000000000,“period_start”:“2025-05-12”,“period_end”:“2026-01-30”,“method”:“東京証券取引所における市場買付け”,“share_ratio_percent”:4.7},“cumulative”:{“shares”:0,“amount_yen”:0,“as_of”:""}}
自己株式取得に係る事項の決定に関するお知らせ
サーバーワークス (44340)
Capital Actions
20260114 15:30
- Company to acquire up to 300,000 shares (3.90% of issued shares) for capital efficiency and shareholder returns.
- Total acquisition cost capped at 700 million yen, with purchases from Jan 16 to Apr 30, 2026.
- Methods include ToSTNeT-3 block trades and open-market buying, with market purchases after block trades.
- Acquired shares may later fund M&A, strategic investments, or employee stock incentives.
- Current held treasury stock: 222,667 shares as of Aug 31, 2025.
譲渡制限付株式報酬としての自己株式の処分の払込完了に関するお知らせ
扶桑電通 (75050)
Capital Actions
20260114 15:30
- Fuso Denki (75050) completed payment for restricted stock compensation using treasury shares on 2026-01-14.
- 13,700 shares sold at 1,798 yen per share, totaling 24,632,600 yen.
- 9,300 shares allocated to 4 directors (excluding audit committee members and outside directors).
- 4,400 shares allocated to 2 executive officers (excluding those also serving as directors).
- No revisions to guidance or changes in expectations mentioned.
自己株式取得に係る事項の決定に関するお知らせ
サイゼリヤ (75810)
Capital Actions
20260114 15:30
- Saizeriya decided to repurchase up to 200,000 shares (0.4% of outstanding shares) at a total cost of up to 10 billion yen.
- Repurchase period: January 15, 2026, to February 12, 2026, via market purchases on the Tokyo Stock Exchange.
- Purpose: To implement flexible capital policy in response to changing business environment.
- As of December 31, 2025, Saizeriya held 3,163,251 shares as treasury stock (excluding J-ESOP trust shares).
自己株式取得に係る事項の決定に関するお知らせ
モリト (98370)
Capital Actions
20260114 15:00
- Company Morito (98370) decided to repurchase up to 600,000 shares (2.3% of outstanding shares) as part of capital policy and shareholder returns.
- Total repurchase amount capped at 1.2 billion yen, with period from January 15, 2026, to January 14, 2027.
- Current shareholding: 25,958,591 shares outstanding, 841,409 shares already held as treasury stock.
- Action aims to enhance flexibility in capital management amid changing business conditions.
- No revisions to guidance or unexpected financial results mentioned.
当社従業員に対する特定譲渡制限付株式としての新株式発行に関するお知らせ
アトラエ (61940)
Capital Actions
20260114 15:00
- Issued 8,200 new shares to 18 employees at 700 yen per share (total 5.74 million yen)
- Shares have transfer restrictions until employee retirement, with vesting tied to continued employment
- Price based on market value (700 yen) as of Jan 13, 2026, validated by audit committee
- Part of long-term incentive plan targeting employees with 10+ years of service
- Shares will be managed by SMBC Nikko Securities during restriction period
当社業務執行取締役に対する特定譲渡制限付株式としての新株式発行に関するお知らせ
アトラエ (61940)
Capital Actions
20260114 15:00
- Issued 180,000 new shares at 700 yen per share (total 126 million yen) to 2 executive directors (excluding audit committee members and external directors).
- Shares have a 3-year transfer restriction, tied to continued employment; restrictions lift upon retirement or death.
- Stock price used for issuance (700 yen) based on Jan 13, 2026 closing price, deemed fair by the audit committee.
- Purpose is to align executive compensation with shareholder value via stock-based incentives.
- Unvested shares revert to the company if transfer restrictions are not lifted.
自己株式の取得状況に関するお知らせ
大成ラミックＧ (49940)
Capital Actions
20260114 15:00
{“summary_type”:“share_buyback”,“current”:{“share_type”:“当社普通株式”,“shares”:15700,“amount_yen”:41810500,“period_start”:“2025-12-01”,“period_end”:“2025-12-31”,“method”:“東京証券取引所における市場買付（証券会社による取引一任方式）”},“board_resolution”:{“share_type”:“当社普通株式”,“max_shares”:200000,“max_amount_yen”:500000000,“period_start”:"",“period_end”:"",“method”:"",“share_ratio_percent”:3.1},“cumulative”:{“shares”:178900,“amount_yen”:459931300,“as_of”:“2025-12-31”}}
特定の株主からの自己株式取得に関するお知らせ
セレコーポレーション (50780)
Capital Actions
20260114 14:10
- Company to acquire up to 100,000 shares from major shareholder Makitech at a max cost of 800M JPY.
- Purchase price per share based on Tokyo Stock Exchange Standard market closing price on March 18, 2026.
- Acquisition period set for March 19-31, 2026, pending approval at March 19 extraordinary shareholders’ meeting.
- Makitech holds 400,000 shares (11.46% stake) as of December 31, 2025.
- No additional shareholder rights triggered under Company Law due to price calculation method.
自己株式の取得状況および取得終了に関するお知らせ
タナベコンサルＧ (96440)
Capital Actions
20260114 13:00
{“summary_type”:“share_buyback”,“current”:{“share_type”:“当社普通株式”,“shares”:64800,“amount_yen”:49062700,“period_start”:“2026-01-01”,“period_end”:“2026-01-13”,“method”:“東京証券取引所における市場買付”},“board_resolution”:{“share_type”:“当社普通株式”,“max_shares”:200000,“max_amount_yen”:100000000,“period_start”:“2025-12-15”,“period_end”:“2026-01-31”,“method”:“東京証券取引所における市場買付”,“share_ratio_percent”:0.62},“cumulative”:{“shares”:135600,“amount_yen”:99947500,“as_of”:""}}
自己株式立会外買付取引（ToSTNeT-3）による自己株式の取得結果及び取得終了に関するお知らせ
旭化学 (79280)
Capital Actions
20260114 10:30
{“summary_type”:“share_buyback_tostnet”,“current”:{“share_type”:“当社普通株式”,“shares”:100000,“amount_yen”:59900000,“acquire_date”:“2026-01-14”,“method”:“東京証券取引所の自己株式立会外買付取引（ToSTNeT-3）による買付け”},“board_resolution”:{“share_type”:“当社普通株式”,“max_shares”:100000,“max_amount_yen”:59900000,“period_start”:“2026-01-14”,“period_end”:“2026-01-14”,“share_ratio_percent”:3.2}}
自己株式立会外買付取引（ToSTNeT-３）による自己株式の取得結果及び取得終了に関するお知らせ
イズミ (82730)
Capital Actions
20260114 10:00
{“summary_type”:“share_buyback_tostnet”,“current”:{“share_type”:“当社普通株式”,“shares”:600000,“amount_yen”:1824000000,“acquire_date”:“2026-01-14”,“method”:“東京証券取引所の自己株式立会外買付取引（ToSTNeT-3）による買付け”},“board_resolution”:{“share_type”:“当社普通株式”,“max_shares”:600000,“max_amount_yen”:2232000000,“period_start”:"",“period_end”:"",“share_ratio_percent”:0.85}}
自己株式取得に係る事項の決定に関するお知らせ
Ｇ－Ｅｎｊｉｎ (73700)
Capital Actions
20260114 08:30
- Company to repurchase up to 400,000 shares (5.6% of outstanding) for capital efficiency and shareholder returns.
- Total buyback budget: 3 billion yen, from Jan 14 to Jul 31, 2026, via market purchases.
- Part of long-term shareholder return policy targeting 30% of net profit (remaining 70% for growth).
- Current shareholdings: 7,298,200 shares outstanding, 237,200 shares already held as treasury stock.
- Buyback method: Tokyo Stock Exchange market purchases via broker.
Regulatory / Legal / Governance
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
Ｇ－ポストプライム (198A0)
Regulatory / Legal / Governance
20260114 15:30
- Record date for extraordinary general meeting set for February 12, 2026
- Public notice scheduled for January 27, 2026, via electronic disclosure on company website
- Meeting to address changes in major shareholders and potential new board appointments
- No financial performance details or guidance revisions mentioned
- Meeting to be held within three months of record date
自己株式の取得状況に関するお知らせ(会社法第459条第1項の規定による定款の定めに基づく自己株式の取得)
日ペイントＨＤ (46120)
Regulatory / Legal / Governance
20260114 15:30
{“summary_type”:“share_buyback”,“current”:{“share_type”:"",“shares”:0,“amount_yen”:0,“period_start”:"",“period_end”:"",“method”:""},“board_resolution”:{“share_type”:“当社普通株式(2)取得した株式の総数4,015,700株(3)株式の取得価額の総額4,112,415,003円(4)取得期間2025年12月1日～2025年12月31日（約定ベース）(5)取得方法東京証券取引所における市場買付（取引一任契約）(ご参考)\u003c2025年10月9日の取締役会における自己株式取得に係る事項に関する決議内容\u003e(1)取得対象株式の種類当社普通株式”,“max_shares”:35000000,“max_amount_yen”:4112415003,“period_start”:“2025-12-01”,“period_end”:“2025-12-31”,“method”:"",“share_ratio_percent”:1.5},“cumulative”:{“shares”:0,“amount_yen”:0,“as_of”:""}}
自己株式取得に係る事項の決定に関するお知らせ（会社法第165条第２項の規定による定款の定めに基づく自己株式の取得）
ＳＨＩＦＴ (36970)
Regulatory / Legal / Governance
20260114 15:30
{“summary_type”:“share_buyback”,“current”:{“share_type”:"",“shares”:0,“amount_yen”:0,“period_start”:"",“period_end”:"",“method”:""},“board_resolution”:{“share_type”:“普通株式”,“max_shares”:7900000,“max_amount_yen”:10000000000,“period_start”:“2026-01-19”,“period_end”:“2026-03-31”,“method”:"",“share_ratio_percent”:3},“cumulative”:{“shares”:0,“amount_yen”:0,“as_of”:""}}
臨時株主総会の開催及び付議議案の決定に関するお知らせ
ベクトル (60580)
Regulatory / Legal / Governance
20260114 15:30
- Vector (60580) will hold an extraordinary general meeting on March 10, 2026, at 10:00 AM in Tokyo.
- The meeting will discuss the appointment of one new director (excluding audit committee members).
- Details of the director appointment are provided in a separate disclosure titled “Notice Regarding Changes in Representative Directors (Additional Appointment).”
- No financial performance or guidance revisions are mentioned in this chunk.
自己株式取得に係る事項の決定に関するお知らせ （会社法165条第２項の規定による定款の定めに基づく自己株式の取得）
シーラＨＤ (88870)
Regulatory / Legal / Governance
20260114 15:30
buyback parse failed: board max shares not found
当社連結子会社における不適切な取引の疑いの判明及び特別調査委員会の設置に関するお知らせ
ＫＤＤＩ (94330)
Regulatory / Legal / Governance
20260114 15:30
- KDDI disclosed suspected improper transactions in its subsidiaries Biglobe and G-Plan, related to advertising agency business.
- Delayed payments from ad agencies in December 2025 revealed potential overstatement of revenue.
- KDDI established a special investigation committee (led by external lawyers and accountants) to probe the matter.
- Committee will assess financial impact, check for similar cases, and propose preventive measures.
- No immediate financial impact disclosed; further updates will follow investigation results.
臨時株主総会招集のための基準日設定及び臨時株主総会の開催並びに付議議案の決定に関するお知らせ
セレコーポレーション (50780)
Regulatory / Legal / Governance
20260114 14:10
- Celcorp (50780) will hold an extraordinary general meeting on March 19, 2026, to seek shareholder approval for buying back shares from a major shareholder, Makitech.
- The record date for voting rights is January 30, 2026; shareholders listed on that day’s register can vote.
- The meeting will discuss acquiring shares via a private transaction to mitigate market impact and adjust capital policy.
- No financial results or guidance revisions are mentioned; the focus is on governance and shareholder approval.
- Details on the buyback proposal are available in a separate disclosure on Celcorp’s website.
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
20260114 11:40
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
20260114 11:35
SPDR S&P500 ETFに関する日々の開示事項
Ｅ－ＳＳＧＡＴＣ (15574)
Daily Disclosures
20260114 11:30
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
20260114 11:30
- 以下は、各ETNの日々の開示事項に関する要約です。
1. AIと機械学習の活用
- データ分析: 各ETNの価格変動や基準指数の動向を分析するために、AIと機械学習モデルを活用できます。これにより、市場のトレンドやリスクをより正確に把握できます。
- 予測モデル: 過去のデータを基に、将来の価格動向を予測するモデルを構築できます。これにより、投資判断をサポートできます。
2. リスク管理
- リスク評価: 各ETNのリスクを評価するために、AIモデルを使用できます。これにより、ポートフォリオのリスクを最小限に抑えることができます。
- ヘッジ戦略: AIを用いて、リスクヘッジのための戦略を立案できます。例えば、オプション取引や先物取引を活用することで、価格変動のリスクを軽減できます。
3. ポートフォリオ最適化
- 資産配分: AIを用いて、最適な資産配分を決定できます。これにより、リスクとリターンのバランスを最適化できます。
- 再バランシング: AIモデルを用いて、定期的にポートフォリオを再バランシングし、最適な状態を維持できます。
4. 取引戦略
- アルゴリズム取引: AIを用いて、自動取引戦略を構築できます。これにより、市場の変動に素早く対応できます。
- 市場タイミング: AIモデルを用いて、最適な取引タイミングを判断できます。これにより、利益を最大化できます。
5. 規制とコンプライアンス
- 規制遵守: AIを用いて、規制要件を遵守するための戦略を立案できます。これにより、法的リスクを最小限に抑えることができます。
- コンプライアンス監視: AIモデルを用いて、コンプライアンスを監視し、問題を早期に発見できます。
6. 顧客サービス
- 顧客サポート: AIを用いて、顧客サポートを自動化できます。これにより、顧客の質問に素早く対応できます。
- パーソナライズドアドバイス: AIモデルを用いて、顧客にパーソナライズドな投資アドバイスを提供できます。
7. 透明性と説明責任
- 説明可能なAI: AIモデルの決定プロセスを透明にし、説明責任を持つことが重要です。これにより、投資家の信頼を得ることができます。
- データガバナンス: AIモデルのデータガバナンスを確保し、データの品質とセキュリティを維持できます。
8. 継続的な改善
- フィードバックループ: AIモデルを継続的に改善するために、フィードバックループを構築できます。これにより、モデルの精度を向上できます。
- ベンチマーク比較: AIモデルのパフォーマンスをベンチマークと比較し、改善点を特定できます。
9. インフラとテクノロジー
- クラウドコンピューティング: AIモデルを実行するためのクラウドインフラを活用できます。これにより、スケーラビリティと柔軟性を確保できます。
- データストレージ: 大量のデータを効率的にストレージできます。これにより、データのアクセスと管理を容易にできます。
10. リスクと制約
- データプライバシー: AIモデルのデータプライバシーを確保するために、適切なセキュリティ対策を講じる必要があります。
- 規制要件: AIモデルの規制要件を遵守するために、法的アドバイスを受ける必要があります。
11. 実装戦略
- パイロットプログラム: AIモデルを実装する前に、パイロットプログラムを実施できます。これにより、モデルの有効性を評価できます。
- トレーニングと教育: AIモデルのトレーニングと教育を実施し、従業員のスキルを向上できます。
12. 将来の展望
- 新技術の採用: 新しいAI技術を採用し、モデルのパフォーマンスを向上できます。
- 市場の動向: 市場の動向を監視し、新しい投資機会を特定できます。
- これらの戦略を活用することで、ETNの投資判断をサポートし、リスクを最小限に抑えることができます。
ＥＴＦの収益分配金見込額のお知らせ
ｉＳ米債カバコ (453A0)
Daily Disclosures
20260114 10:40
- ETF dividend estimate announced for iShares S&P 500 Premium Income ETF (452A): 73 yen per 10 shares, ex-date 2026-01-18
- ETF dividend estimate announced for iShares U.S. Treasury Bond 20+ Year Premium Income ETF (453A): 50 yen per 10 shares, ex-date 2026-01-18
- Dividend payment scheduled for 2026-02-26
- Estimates based on conditions as of 2026-01-13; subject to change if assumptions alter before ex-date
ＥＴＦの収益分配金見込額のお知らせ
ｉＳＳＰカバコ (452A0)
Daily Disclosures
20260114 10:40
- ETF dividend estimates announced for 2026-01-18 ex-date
- iShares S&P 500 Premium Income ETF (452A): ¥73 per 10 shares
- iShares US Treasury 20+ Year Premium Income ETF (453A): ¥50 per 10 shares
- Payment scheduled for 2026-02-26
- Estimates based on 2026-01-13 data; subject to change if conditions alter
ＭＡＸＩＳ ＥＴＦの収益分配金見込額のお知らせ
ＭＸＳ東海 (15530)
Daily Disclosures
20260114 10:20
- Announced estimated dividend of 3,530 yen per 100 shares for MAXIS S&P Tokai ETF (1553)
- Calculation end date set for January 16, 2026
- Estimate based on conditions as of January 13, 2026, subject to change
- Dividend may vary if conditions change before calculation end date
ＭＡＸＩＳ ＥＴＦの収益分配金見込額のお知らせ
ＭＸＳトピ除く金融 (25230)
Daily Disclosures
20260114 10:20
- Announced estimated dividend amounts for MAXIS ETFs as of January 13, 2026
- Dividend estimates: 1346 (368 JPY per unit), 1348 (3,500 JPY per 100 units), 1485 (346 JPY per unit), 1593 (312 JPY per unit), 2523 (1,950 JPY per 100 units)
- Calculation end date set for January 16, 2026
- Estimates are provisional and subject to change based on transactions before the end date
ＭＡＸＩＳ ＥＴＦの収益分配金見込額のお知らせ
ＭＸＳ４００ (15930)
Daily Disclosures
20260114 10:20
- Announced estimated dividend payments for MAXIS ETFs as of January 13, 2026
- Dividend estimates: 368 JPY per share for Nikkei 225 ETF, 3,500 JPY per 100 shares for TOPIX ETF, 346 JPY per share for Japan Infrastructure ETF, 312 JPY per share for JPX Nikkei 400 ETF, and 1,950 JPY per 100 shares for TOPIX (excluding financials) ETF
- Calculation end date set for January 16, 2026
- Estimates are provisional and subject to change based on transactions before the end date
ＭＡＸＩＳ ＥＴＦの収益分配金見込額のお知らせ
ＭＸＳ Ｊ積極投資 (14850)
Daily Disclosures
20260114 10:20
- Announced estimated dividend payments for MAXIS ETFs as of January 13, 2026
- Dividend estimates: 368 JPY per share for Nikkei 225 ETF, 3,500 JPY per 100 shares for Topix ETF, 346 JPY per share for Japan Active Investment ETF, 312 JPY per share for JPX Nikkei Index 400 ETF, and 1,950 JPY per 100 shares for Topix (excluding financials) ETF
- Calculation end date set for January 16, 2026
- Estimates are provisional and subject to change based on transactions before the end date
ＭＡＸＩＳ ＥＴＦの収益分配金見込額のお知らせ
ＭＸＳトピクス (13480)
Daily Disclosures
20260114 10:20
- Announced estimated dividend payments for MAXIS ETFs as of January 13, 2026.
- Dividend estimates: 368 JPY per unit for Nikkei 225 ETF, 3,500 JPY per 100 units for Topix ETF, 346 JPY per unit for Japan 200 ETF, 312 JPY per unit for JPX Nikkei 400 ETF, and 1,950 JPY per 100 units for Topix (excluding financials) ETF.
- Calculation end date for dividends is January 16, 2026.
- Estimates are provisional and subject to change based on transactions before the end date.
ＭＡＸＩＳ ＥＴＦの収益分配金見込額のお知らせ
ＭＸＳ２２５ (13460)
Daily Disclosures
20260114 10:20
- Announced estimated dividend payments for MAXIS ETFs as of January 13, 2026.
- Dividend estimates: 368 JPY per share for Nikkei 225 ETF (1346), 3,500 JPY per 100 shares for TOPIX ETF (1348), 346 JPY per share for Japan Infrastructure ETF (1485), 312 JPY per share for JPX Nikkei 400 ETF (1593), and 1,950 JPY per 100 shares for TOPIX (ex-financial) ETF (2523).
- Calculation end date set for January 16, 2026.
- Estimates are provisional and subject to change if conditions alter before the end date.
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
20260114 10:10
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
20260114 10:00
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
20260114 09:40
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
20260114 08:30
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
20260114 08:30