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Daily Digest

2026-01-27

165 filings captured.

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Overview

  • M&A & Delisting: CORE Corporation successfully completed a tender offer for Taiheiyo Industry, acquiring 55.26% of voting rights, and plans to delist the company from the Tokyo and Nagoya exchanges.
  • Corporate Governance: An investigation report concluded that former management at Kusima prioritized specific interests over general shareholders, potentially breaching fiduciary duties, and the company faces a review of its “Going Concern” status.
  • Financial Performance: Kaiinos reported a 3.7% year-on-year increase in sales for FY2026 Q3, but operating profit declined 11.3%, indicating margin compression amidst revenue growth.
  • Delisting: Freond will be delisted from the Tokyo Stock Exchange Standard Market on January 27, 2026, following approval of a stock merger at an extraordinary general meeting.
  • New Business: Subsidiary JB BLOCK of G-JellyBeans launched an AI music production service, “Photoroid Music,” utilizing proprietary technology, with an investment of approximately 60 million yen planned for fiscal 2026.
  • Asset Management: Dia Life acquired a rental apartment property in Shinagawa-ku to expand its portfolio, though the impact on consolidated earnings for FY2026 is expected to be minor.
  • Market Anomalies: The market price of NEXT FUNDS Nikkei 300 ETF has diverged by over 5% from its NAV for seven consecutive days, attributed to supply and demand imbalances.
  • Dividend Update: BB Tower increased its year-end dividend by 1 yen per share and revised its total dividend forecast for fiscal year 2025 to 3 yen, driven by revenue and profit growth.
Share Buybacks
CompanySymbolIndustryCurrentBoard resolutionCumulative
小野建
自己株式の取得状況及び取得完了に関するお知らせ
74140Wholesale Trade
Type 普通株式
Shares 91,600 shares
Amount 133,687,900 yen
Period 2026-01-01 - 2026-01-20
Method 東京証券取引所における市場買付
Type 普通株式
Max shares 450,000 shares
Max amount 500,000,000 yen
Period 2025-11-11 - 2026-03-24
Method 東京証券取引所における市場買付
Ratio 1.82%
Shares 356,400 shares
Amount 499,915,200 yen
As of 2026-01-20
ネクソン
自己株式の取得状況および取得終了に関するお知らせ(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)
36590Information & Communication-
Type 当社普通株式
Max shares 10,000,000 shares
Max amount 9,312,217,700 yen
Period 2026-01-01 - 2026-01-28
Method 東京証券取引所における市場買付(ご参考)
Ratio 1.30%
-
テセック
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）
63370Machinery-
Type 当社普通株式
Max shares 160,000 shares
Max amount 300,000,000 yen
Period 2026-01-28 - 2026-03-31
-
しまむら
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
82270Retail Trade
Type 当社普通株式
Shares 4,300,000 shares
Amount 45,666,000,000 yen
Period 2026-01-27 - 2026-01-27
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
Type 当社普通株式
Max shares 4,300,000 shares
Max amount 45,666,000,000 yen
-

Corporate & Strategic Updates

（開示事項の訂正）剰余金の配当（増配）に関するお知らせ

ＢＢタワー (37760)

Corporate & Strategic Updates 20260127 19:00
  • Corrected the effective date of the surplus dividend payment from March 24 to March 9, 2026.
  • Dividend amount per share remains 2 yen.
  • Total dividend amount remains 123 million yen.
  • Dividend source remains surplus funds.

中期経営計画の策定に関するお知らせ

プロレドパートナーズ (70340)

Corporate & Strategic Updates 20260127 17:00
  • Targets sales of 11,985 million yen and operating margin of 12% for FY29/10.
  • Plans organic growth of 30-40% CAGR focusing on assessment-type consulting.
  • Dividends remain suspended until standalone operating profit and consolidated net profit turn positive.
  • Will shift service portfolio to fixed-fee consulting and execute website/logo renewal.
  • Rebranding and office relocation to Akasaka Green Cross scheduled for September 2025.
  • Strategy includes forming a second fund in FY26 and considering M&A activities.
  • Business consulting market expected to grow 9.9% CAGR, IT services 6.6% CAGR from 2024 to 2029.

「中長期ビジョンならびに中期経営計画 2026-2028」策定に関するお知らせ

アルテック (99720)

Corporate & Strategic Updates 20260127 16:30
  • Missed FY2025 targets with sales of 17,832 million yen and an operating loss of 275 million yen.
  • Achieved only 0.1% operating margin and -26.2% ROE, failing to meet the previous 5% margin and 8% ROE targets.
  • Structural reform included withdrawing from the regenerative flake business.
  • New medium-term plan targets sales of 20,000 million yen, >=3% operating margin, and >=5% ROE.
  • Established 2028 targets of 20 billion yen sales, 3%+ operating margin, and 5%+ ROE.
  • Acquired TPET molding technology rights from Singapore Thermapet to enhance value.
  • Capital allocation strategy targets a 30% base dividend payout ratio.

海外子会社設立に関するお知らせ

伊藤園 (25930)

Corporate & Strategic Updates 20260127 16:00
  • Established ITO EN INDIA PRIVATE LIMITED in Mumbai, India, effective April 1, 2026.
  • Subsidiary aims to accelerate global expansion of “O-oi O-cha” and address local market challenges.
  • Business involves import and sales of Ito En brand products with a capital of 300 million rupees.
  • Impact on consolidated financial results for the 2026 April period is deemed negligible.

当社連結子会社による株式会社MISMの全株式の取得（連結子会社化）に関するお知らせ

Ｇ－ＡｎｙＭｉｎｄ (50270)

Corporate & Strategic Updates 20260127 15:30
  • AnyMind Group acquired 100% of MISM to strengthen vertical video creative production capabilities.
  • MISM specializes in creative production with 2,000-plus creators and 60,000-plus UGC assets.
  • MISM recorded 366 million yen in sales and 80 million yen in net profit in the latest fiscal year.
  • The acquisition impact on group earnings is expected to be immaterial for the 2026/12 period.

連結子会社の異動（解散及び清算）に関するお知らせ

ブイキューブ (36810)

Corporate & Strategic Updates 20260127 15:30
  • B-Cube decided to dissolve and liquidate subsidiary Telecube Inc. to streamline organizational operations.
  • The subsidiary’s business will be transferred to the parent company via business transfer on February 1, 2026.
  • Liquidation completion is scheduled for May 29, 2026.
  • The impact on consolidated performance for FY2026 is expected to be immaterial.

株式会社Spicaの株式の取得（子会社化）に関するお知らせ

Ｇ－ＡＶｉＣ (95540)

Corporate & Strategic Updates 20260127 15:30
  • G-AViC acquires 100% of Spica Corp for approximately 1.58 billion yen.
  • Target business forecasts 500-550 million yen in revenue and 250-300 million yen in operating profit for FY2026/4.
  • Acquisition valued at EV/EBITDA of 3.1x to 3.6x; financed 100% via bank borrowing.
  • Previous FY2026 Sep period forecast excluded this acquisition; impact on consolidated results currently under review.

（訂正）販売用不動産（系統用蓄電所の土地及び設備）並びに電力接続権の売却に関するお知らせ

スターシーズ (30830)

Corporate & Strategic Updates 20260127 11:15
  • Updated board resolution date for the sale of property and power connection rights from January 16 to January 26
  • The correction clarifies that the decision was made on January 26, not January 16
  • No additional financial guidance revisions or performance changes were disclosed

Regulatory / Legal / Governance

定時株主総会の開催日時の決定に関するお知らせ

メタプラネット (33500)

Regulatory / Legal / Governance 20260127 18:50
  • The 27th Annual General Meeting of Shareholders is scheduled for March 25, 2026.
  • The meeting will be held at Pia Arena MM in Yokohama.
  • The meeting will commence at 10:00 AM.
  • Agenda items will be announced at a later date.
  • Shareholder eligibility is determined as of December 31, 2025.

自己株式の取得状況および取得終了に関するお知らせ(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)

ネクソン (36590)

Regulatory / Legal / Governance 20260127 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”,“max_shares”:10000000,“max_amount_yen”:9312217700,“period_start”:“2026-01-01”,“period_end”:“2026-01-28”,“method”:“東京証券取引所における市場買付(ご参考)”,“share_ratio_percent”:1.3},“cumulative”:{“shares”:0,“amount_yen”:0,“as_of”:""}}

臨時株主総会招集のための基準日設定及びTOKYO PRO Marketにおける当社株式の上場廃止申請に関するお知らせ

Ｐ－マルク (70560)

Regulatory / Legal / Governance 20260127 15:30
  • Filed application to delist from Tokyo PRO Market.
  • Listing cancellation expected on April 10, 2026, following a special resolution at a stockholder meeting on March 12, 2026.
  • Achieved record high sales and operating profit in the most recent fiscal year.
  • Strategic shift to prioritize human capital investment and AI-based Welfare DX over listing maintenance costs.

調査者からの調査報告書（最終報告）を受けた当社の方針について

クシム (23450)

Regulatory / Legal / Governance 20260127 11:00
  • The final report shows former management and associate A influenced decisions and used asset transfers and share issuance that damaged shareholder value
  • The company will consult experts and may report findings to regulators to pursue civil and criminal liability
  • New management will strengthen governance, improve oversight, and prioritize overall stakeholder interests over specific parties
  • Delayed financial statements and shareholder meetings are deemed inappropriate and raise doubts about the former directors’ duty of care
  • No earnings guidance revisions are given; the financial impact remains uncertain and will be disclosed if it becomes material

調査者からの調査報告書（最終報告）の受領について

クシム (23450)

Regulatory / Legal / Governance 20260127 11:00
  • Company received final investigation report confirming shortcomings in prior management’s fiduciary duties (Jan 21 2026).
  • Board approved a third‑party allocation of 28,209 share rights to CFHD, reducing ZEDHD’s stake from 84.39% to 48.10% and setting CFHD’s voting interest at 43% (Oct 30 2024).
  • No revisions to earnings guidance or financial forecasts were disclosed; actions focus on debt restructuring and anti‑takeover measures.
  • Investigation identified excessive entertainment expenses, improper rent payments, questionable fund transfers, and delays in financial statements and shareholder meetings.
  • CFHD demanded repayment of ~5.29 bn yen (company) and ~633 mn yen (ZEDHD); settlement extended repayment periods by ~10 years (Jan 2025).
  • Settlement accelerated repayment deadlines to Jan 31 2025, deemed a significant disadvantage, and triggered transfer of ZEDHD shares to CFHD and then to Nexus Group for ¥529 million.
  • Multiple related‑party loans were extended or transferred at nominal values, raising concerns about possible breach of fiduciary duties.
  • Financial‑soundness index fell below 100% and asset transfers left the group with no remaining operating business, prompting doubts about prior management’s compliance with duty of care.

半期報告書の提出期限延長に関する書面の提出のお知らせ

Ｇ－ＯＰＳ (76990)

Regulatory / Legal / Governance 20260127 09:00
  • Company received approval on Oct 17, 2024 from the Kanto Financial Bureau to extend the half-year report filing deadline
  • The company confirmed there was no extinction or change to the reason requiring approval for the half-year report ending March 2026
  • The written confirmation was submitted to the Kanto Financial Bureau on Jan 26, 2026
  • The half-year report for the period ending March 2026 was already filed on Dec 11, 2025

Other

B種優先株式に係る剰余金の配当に関するお知らせ

メタプラネット (33500)

Other 20260127 18:50
  • Decided to distribute surplus funds for Class B preferred stock as of Dec 31, 2025, effective Jan 31, 2026.
  • Total dividend is 9.44 million yen, sourced from other capital surplus to avoid volatility.
  • Bitcoin income business is expanding, with sales forecast of approximately 8.6 billion yen for fiscal year 2025.
  • Strategy focuses on Bitcoin as a core asset, accepting short-term earnings volatility to secure long-term value.

当社取締役会の実効性に関する評価結果の概要について

テノ． (70370)

Other 20260127 18:00
  • Third-party evaluation confirms Board effectiveness is generally appropriate.
  • Transition to a company with an Audit Committee is planned starting the current term.
  • Goal to enhance supervisory functions and accelerate decision-making speed.
  • Objective to build appropriate discussion forums for fairness and transparency.
  • Commitment to regular evaluations to verify new system effectiveness.

当社の台湾子会社における固定資産（土地及び建物）取得に関するお知らせ

テラプローブ (66270)

Other 20260127 17:30
  • TPW acquired land and buildings for 1,780,000 thousand Taiwan Dollars (8,722 million yen).
  • The acquisition aims to strengthen production capacity for semiconductor test services amid market growth.
  • Operations are scheduled to begin in January 2027.
  • Impact on 2026 fiscal year earnings is under assessment.

金利スワップ契約の締結に関するお知らせ

Ｒ－投資法人みらい (34760)

Other 20260127 17:00
  • No material changes stated.

ETFの収益分配のお知らせ

ＳＰ５００ＥＷＨ無 (426A0)

Other 20260127 17:00
  • Profit distribution of 300 yen per 100 units for Nissay ETF S&P500 Equal Weight (No FX Hedge).
  • Calculation period ended on January 27, 2026.
  • Payment expected to commence on March 6, 2026.

代表取締役の逝去及び異動に関するお知らせ

鹿島 (18120)

Other 20260127 17:00
  • No material changes stated.

株主優待制度の導入に関するお知らせ

Ｇ－コラボス (39080)

Other 20260127 17:00
  • Company introduced a shareholder benefit system to enhance stock appeal.
  • Eligible shareholders must hold 1,000 shares or more as of March 31.
  • Shareholders receive 15,000 yen worth of selectable digital gifts.
  • Future benefits target shareholders holding stock continuously for one year.

上場維持基準への適合に向けた計画に基づく進捗状況（改善期間入り）

プロレドパートナーズ (70340)

Other 20260127 17:00
  • ProRed Partners entered the improvement period for Prime Market listing standards as of October 2025, currently failing only the “流通株式時価総額” (Free Float Market Capitalization) standard.
  • Fixed-fee consulting sales exceeded the 2025 Q1 forecast, growing to 2,591 million yen from 1,330 million yen in the previous period, demonstrating steady business expansion.
  • The company will shift focus from variable-fee consulting-adversely affected by inflation-to expanding fixed-fee consulting to achieve a mid-term target of 11,985 million yen in sales and a 12% operating margin.
  • Continued stock price depression due to historical performance issues (post-COVID 2021 and inflation 2022) poses a risk of delisting in May 2031 if the capitalization standard is not met by the plan’s end.

投資有価証券売却益（特別利益）の追加計上に関するお知らせ

日缶 (59050)

Other 20260127 16:40
  • No material changes stated.

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－サンバイオ (45920)

Other 20260127 16:30
  • Stock option details finalized for rights approved on January 9, 2026
  • Total of 75,000 stock options issued
  • Exercise price fixed at 1,898 yen per share
  • Granted to 3 employees

取締役の異動（退任）に関するお知らせ

アルテック (99720)

Other 20260127 16:30
  • Two directors will resign upon conclusion of the 50th Annual General Meeting on 2026-02-26.
  • Resignations are due to term expiration.
  • Zhang Nengdebo resigns as Director and Executive Officer.
  • Li Xiaomin resigns as Director.

スタンダード市場の上場維持基準の適合に向けた計画（改善期間入り）について

トルク (80770)

Other 20260127 16:30
  • Failed Standard Market listing criteria as of Oct 31, 2025, due to a 24.9% liquidity ratio versus the 25.0% requirement.
  • Plan to cancel treasury shares to achieve the required ratio by Oct 31, 2026.
  • Failure to meet criteria by Oct 31, 2026 results in delisting on May 1, 2027.

第三者割当による第11回新株予約権（行使価額修正条項及び行使停止条項付）の発行及び新株予約権の買取契約の締結に関するお知らせ

Ｇ－ＴＯＲＩＣＯ (71380)

Other 20260127 16:00
  • FY2026 forecast revised to sales of 3.002 billion yen and operating loss of 134 million yen.
  • FY2025 net loss reached approximately 446 million yen; FY2025 Q3 sales were 3,677 million yen with an operating loss of 260 million yen.
  • FY2026 Q3 guidance revised down to sales of 3.002 million yen and operating loss of 134 million yen due to EC sector structural issues.
  • Issued 11th Series New Stock Subscription Rights to EVO FUND for approximately 4.07 billion yen capital increase, with a floor price of 195 yen and maximum of 10,459,600 shares.
  • Company holds 1,685 ETH (approx 820 million yen) acquired at an average cost of 486,745 yen/ETH to generate stable income via Ethereum staking.
  • Potential voting rights dilution of approximately 70.98% if fully exercised; independent lawyer committee concluded issuance is necessary and appropriate.
  • Accelerated Ethereum purchases were executed due to favorable market conditions, with remaining funds to be used flexibly from February 2026 to August 2028.

資金の借入（利率決定）に関するお知らせ

Ｒ－ジャパン (89520)

Other 20260127 16:00
  • Borrowed 500 million yen from Mitsubishi UFJ Bank.
  • Fixed interest rate is 1.59875%.
  • Borrowing date is January 29, 2026.
  • Maturity date is July 30, 2029.

監査等委員である取締役（社外取締役）の逝去に関するお知らせ

太平製作所 (63420)

Other 20260127 16:00
  • Director Katsuo Naito passed away on January 23, 2026.
  • He resigned from his position as an outside director and audit committee member.
  • The company currently lacks the required number of directors serving on the audit committee.
  • Appropriate legal measures will be taken promptly to fill the vacancy.

取締役候補者の内定に関するお知らせ

ブレインパッド (36550)

Other 20260127 16:00
  • BrainPad announced three new director candidates: Keiichiro Nishi, Takeshi Fujii, and Hidenori Ito.
  • The candidates were selected by acquirer Fujitsu to assist with management integration following the tender offer.
  • Fujitsu currently holds 86.30% of shares and plans a squeeze-out merger to make BrainPad a wholly-owned subsidiary.

株式併合、単元株式数の定めの廃止および定款の一部変更に関するお知らせ

ブレインパッド (36550)

Other 20260127 16:00
  • Fujitsu tender offer completed, holding 86.30% of shares.
  • Stock merger decided to make Fujitsu the sole parent company.
  • Active Core subsidiary acquisition completed on October 1, 2025.
  • Listing cancellation scheduled for March 17, 2026.
  • Delisting price fixed at 2,706 JPY per share.
  • Dividend forecast for fiscal year ending June 2026 revised to “no dividend”.
  • Stock consolidation ratio set at 2,787,398 shares for 1 share.
  • Special Committee of independent directors approved the transaction as valid.

当社に対する訴訟の判決に関するお知らせ

ＴＯＹＯイノベックス (62100)

Other 20260127 16:00
  • TOYO INNOVEX lost a remand trial regarding a product sales dispute with Shantou Huaeryi Medical Instruments Co., Ltd.
  • The court ordered the company to pay liquidated damages of approximately 9.15 million JPY and refund approximately 35.16 million JPY.
  • Management will review the judgment within 30 days to decide on an appeal and will announce the impact on financial results.

連結子会社（楽天証券株式会社）の決算について

楽天グループ (47550)

Other 20260127 16:00
  • Rakuten Securities reported strong financial performance for the 2025/12 period.
  • Operating profit increased to 44,531 million yen, up 42% year-over-year.
  • Net profit attributable to parent shareholders rose to 21,699 million yen, up 34% year-over-year.
  • Total assets grew to 5,124,938 million yen.

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係る承認決議に関するお知らせ

芦森工 (35260)

Other 20260127 16:00
  • The extraordinary general meeting approved a stock merger to reduce shares from 2,200,872 to 1.
  • The company will be delisted from TSE Standard Market on February 26, 2026.
  • Remaining shares will be held solely by Toyota Chemical Co., Ltd.
  • The company plans to sell fractional shares and remit proceeds to shareholders at 4,140 yen per share.

資金の借入れに関するお知らせ

Ｒ－ＭＩＲＡＲＴＨ (34920)

Other 20260127 16:00
  • Borrowed 472.5 million yen from Sumitomo Mitsui Banking Corporation.
  • Loan proceeds will fund the acquisition of Tosei Hotel & Seminar Makuhari.
  • Loan is a long-term, variable-rate facility with bullet repayment due February 26, 2027.
  • Long-term debt balance increased to 95.945 billion yen following this transaction.

代表取締役の追加選定に関するお知らせ

フェリシモ (33960)

Other 20260127 16:00
  • The company appointed Yasaki Masayoshi as an additional Representative Director effective January 27, 2026.
  • The appointment aims to strengthen the management structure.
  • Yasaki previously served as Vice President and Cluster Division Head.
  • He owns 180,156 shares of the company’s stock.

株式の売出しに関するお知らせ

インターライフ (14180)

Other 20260127 16:00
  • Interlife Holdings plans to sell 1,740,000 common shares owned by Tatsumi Corporation to Mizuho Securities starting Feb 4, 2026.
  • The selling price will be determined based on the market price plus a 0.90 to 1.00 multiplier.
  • An over-allotment option for an additional 260,000 shares is available depending on demand.
  • The selling shareholder and the company have agreed to a 180-day lock-up period on further sales.

ライフサイエンスAI事業の成長加速を目的とした、財務上の特約が付された金銭消費貸借契約締結に関するお知らせ

Ｇ－ＦＲＯＮＴＥＯ (21580)

Other 20260127 16:00
  • Signed syndicated and commitment line loan agreements totaling 275 million yen to fund Life Science AI business growth.
  • Loan proceeds will be used for R&D investment in AI drug discovery services and hiring specialists.
  • Loan agreements include financial covenants requiring net assets to remain above 75% and avoidance of two consecutive net losses.
  • Impact of the loan on the 2026 fiscal year end earnings is expected to be minimal.

（開示事項の経過）ホーム・ファッション事業部BIYOMA福岡店および大阪店閉鎖に伴う特別損失計上に関するお知らせ

ツカモト (80250)

Other 20260127 16:00
  • Fixed asset impairment and restoration costs totaling 93 million yen will be recognized due to the closure of BIYOMA Fukuoka and Osaka stores.
  • The special loss impacts the first quarter of the fiscal year ending March 2026.
  • The company has not revised the full-year consolidated earnings forecast for fiscal year 2026.

投資有価証券売却益（特別利益）の計上に関するお知らせ

ツカモト (80250)

Other 20260127 16:00
  • Decision made to sell part of listed investment securities.
  • Expected recognition of special profit of approximately 100 million to 400 million yen in fiscal year ending March 2026.
  • Consolidated performance forecast for fiscal year 2026 remains unchanged as of today.
  • Material changes will be disclosed immediately if they occur.

資金の借換えに関するお知らせ

Ｒ－大和証券リビング (89860)

Other 20260127 16:00
  • Decided to refinance total of 2,591 million yen on January 27, 2026.
  • Funds designated to repay debt maturing on January 30, 2026.
  • Borrowings consist of Term Loan 26A and individual loans from MUFG, NFCC, SBI Shinsei, Resona, and SMBC.
  • Total borrowings remain unchanged at 186,637 million yen following the transaction.
  • No material changes to previously disclosed investment risks.

減損損失の計上及び業績予想（連結・個別）の修正に関するお知らせ

伊藤園 (25930)

Other 20260127 16:00
  • Consolidated net profit forecast cut by 15,000 million yen to 1,000 million yen.
  • Individual net profit forecast cut by 13,100 million yen to 400 million yen.
  • Recognizes 13,594 million yen impairment loss due to severe deterioration in vending machine business environment.
  • Consolidated sales forecast revised up to 495,000 million yen.
  • Cites rising raw material costs and increased marketing expenses as drivers for significantly lower earnings.

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

伊藤園 (25930)

Other 20260127 16:00
  • Itoen plans to transfer the automated vending machine business to its wholly-owned subsidiary Neo S effective May 1, 2026.
  • The split aims to restructure operations and concentrate capital on core brands to enhance flexibility and profitability.
  • The business being split generated sales of 45,802 million yen for the 2025 April period.
  • The split business is expected to recognize an impairment loss following a book value reduction as of January 31, 2026.
  • The transaction is anticipated to have a minimal impact on Itoen’s consolidated financial results.

当社連結子会社の現物配当による子会社の異動（組織再編）に関するお知らせ

ポールＨＤ (36570)

Other 20260127 16:00
  • Paul HD will acquire SynX via an in-kind dividend from its subsidiary PTW on February 1, 2026.
  • Organizational restructuring aims to accelerate decision-making in SynX’s DX and cybersecurity business and strengthen group governance.
  • No impact on FY2026 consolidated financial results; the reorganization is scheduled for the next fiscal year.

公益財団法人財務会計基準機構への加入状況及び加入に関する考え方等に関するお知らせ

ソフトウェアＳ (37330)

Other 20260127 15:45
  • Software S is not a member of the Financial Accounting Standards Foundation as of October 31, 2025.
  • Disclosure is provided per Tokyo Stock Exchange regulations regarding the membership status.
  • The company has established an organization to ensure a prompt and accurate response to changes in accounting standards.
  • The company has no immediate plans to join the foundation, with future decisions based on cost-effectiveness and market trends.

投資単位の引下げに関する考え方及び方針等について

ソフトウェアＳ (37330)

Other 20260127 15:45
  • The company recognizes reducing the investment unit as an effective measure to expand the investor base and invigorate the stock market.
  • Specific implementation plans and timing remain undecided at this time.
  • Management will carefully evaluate market trends, stock price levels, liquidity, and cost-effectiveness before proceeding.

事業計画及び成長可能性に関する説明資料

Ｇ－ＡＢ＆Ｃ (92510)

Other 20260127 15:35
  • Asset and liability growth driven by three 2025 M&A transactions: est, Arose, and SENSE.
  • Net leverage ratio target remains approximately 2.0x for the 2026/10 period.
  • 2026/10 sales target increased 8.1% due to M&A transactions.
  • 2026/10 operating profit forecast lowered from 2.65 billion yen to 2.40 billion yen.
  • 2026/10 store count target decreased by 86 locations.
  • 2025/10 operating profit missed plan by approximately 21% due to cost increases and slower new store growth.
  • Direct store count actual 447 missed plan 458; franchise store count actual 653 missed plan 696.
  • Direct customer unit price actual 6,171 yen exceeded plan 6,153 yen.

特別損失（事業撤退損）の計上に関するお知らせ

大崎電 (66440)

Other 20260127 15:35
  • Ohsaki Denki plans to recognize a special loss of 204 million yen in the third quarter of fiscal 2026.
  • The loss results from withdrawing from the Middle East and Africa business segment by the end of fiscal 2025.
  • Breakdown includes 1,962 million yen in inventory write-downs, 46 million yen in impairment loss, and 31 million yen in bad debt allowance.
  • Full-year consolidated forecast remains unchanged despite the one-time loss.

商号の変更、決算期（事業年度の末日）の変更及び定款の一部変更に関するお知らせ

プライムストラテジー (52500)

Other 20260127 15:31
  • Name change to GMO Prime Strategy Co., Ltd. scheduled for February 27, 2026.
  • Fiscal year-end will change from November 30 to December 31 to align with the GMO Internet Group.
  • Transition period for fiscal year 24 will span 13 months from December 1, 2025, to December 31, 2026.
  • Head office will relocate from Chiyoda-ku to Shibuya-ku.

投資信託約款の一部変更に関するお知らせ

上場Ｔｒ米債０２ラダ (20930)

Other 20260127 15:30
  • The trust deed for the ETF “Tracers US Bond 0-2 Year Ladder (No FX Hedge)” (Ticker: 2093) is being amended.
  • Provisions are added to enable the use of the Japan Securities Clearing Corporation (JSCC) clearing system for purchases.
  • The change is scheduled to take effect on February 11, 2026.
  • The amendment does not affect Tokyo Stock Exchange trading and does not require a written resolution.

組織体制の変更及び役員等人事異動のお知らせ

北越コーポレーション (38650)

Other 20260127 15:30
  • Established new Paper Export Sales Division to enhance competitiveness.
  • Reorganized Paper Sales Division into Domestic and Export units.
  • Executive officer Okamoto Satoshi to lead Functional Materials Sales Division.
  • Executive officer Kato Shigetaka to lead Paper Export Sales Division.
  • Executive officer Takashi Hirokazu to manage Kii Plant.

代表取締役の異動に関するお知らせ

北越コーポレーション (38650)

Other 20260127 15:30
  • Representative Director Kishimoto moves to Chairman/Group CEO.
  • Wakamoto Shigeru appointed as new Representative Director President.
  • Effective April 1, 2026.
  • Change aims to accelerate business portfolio transformation and strengthen competitiveness.

国内不動産信託受益権の取得に係る取得予定日、信託契約期間及びマスターリース契約期間の変更に関するお知らせ

Ｒ－積水ハウスリート (33090)

Other 20260127 15:30
  • Operational changes decided for 7 Prime Mazon asset acquisitions, trust contracts, and master leases.
  • Acquisition dates advanced by 2 days for two assets (Kamata, Kiyosumi-shirakawa).
  • Trust contract periods shortened by one day for all 7 assets.
  • Master lease periods extended to align with the new trust contract end dates.

資金の借入れ（グリーンローン）に関するお知らせ

Ｒ－積水ハウスリート (33090)

Other 20260127 15:30
  • No material changes stated.

2026年1月期（第1期）における投資主優待制度の概要決定のお知らせ

Ｒ－霞ヶ関ホテル (401A0)

Other 20260127 15:30
  • Issued 3,000 yen worth discount vouchers per share to shareholders listed on register as of Jan 2026 period-end.
  • Vouchers valid for stays at 15 specific hotels until April 30, 2027.
  • Each investor limited to 10 vouchers with one use per night restriction.

資金の借入れに関するお知らせ（シリーズ0043、0044、0045）

Ｒ－ＫＤＸ不動産 (89720)

Other 20260127 15:30
  • KDX Real Estate Investment Corporation decided to borrow a total of 1.38 billion yen via Series 0043, 0044, and 0045 loans.
  • Proceeds will be used to repay existing debts maturing on January 29, 30, and February 2, 2026.
  • A portion of the borrowing is designated as a green loan to finance eligible asset acquisitions under the sustainability framework.
  • The borrowing includes floating rates based on TIBOR and fixed rates, with some portions linked to the Bank of Japan base rate for green buildings.
  • Total debt remains unchanged at 58.193 billion yen, with a slight decrease in short-term debt and increase in long-term debt.

（開示事項の変更）第15期経営体制の内定に関する再変更のお知らせ

マネーフォワード (39940)

Other 20260127 15:30
  • Hiroaki Yasutake is reappointed as a director instead of Hiroyuki Takashima.
  • Directors Tsuyoshi Tsujii, Naoya Kanazawa, and others are reappointed for the 15th period.
  • Takeshi Ashida and Ririko Ueda are new candidates, while Masao Tanaka and Yo Kurabayashi will retire.

資金の借入に関するお知らせ

Ｒ－ニホンロジ (89670)

Other 20260127 15:30
  • Decided to borrow a total of 2,220 million yen to fund an asset exchange scheduled for Feb 2, 2026, and to repay existing debt.
  • New borrowings are unsecured and due between Jan 31 and March 23, 2026, with interest rates linked to TIBOR.
  • Planned repayment amounts total 2,400 million yen for existing debt due between Aug 1, 2025, and March 23, 2026.
  • Post-execution, short-term borrowing decreased by 780 million yen, while interest-bearing debt increased by 220 million yen.

特別利益（投資有価証券売却益）の計上見込みに関する知らせ

マネーフォワード (39940)

Other 20260127 15:30
  • Company decided to sell investment securities for asset optimization.
  • Estimated gain of 18.89 million JPY from sale of 1 unlisted stock.
  • Expected recognition in Q1 of FY2026 Nov period.
  • Impact on consolidated financial forecast for FY2026 Nov period is under review.

剰余金の配当に関するお知らせ

エスプール (24710)

Other 20260127 15:30
  • Decided to distribute a 10.00 yen per share dividend for the fiscal year ending Nov 30, 2025.
  • Total dividend amount set at 781 million yen.
  • Payment date scheduled for February 27, 2026.
  • Consolidated dividend payout ratio targeted at 30% or higher.
  • No dividend cuts planned if payout ratio stays below 60% for a single year.

一般社団法人不動産証券化協会による資産運用会社に対する処分に関するお知らせ

Ｒ－ＳＯＳｉＬＡ物流 (29790)

Other 20260127 15:30
  • Sumitomo Realty Management, the asset manager for SOSiLA Reit, received a disposition from ARES on January 26, 2026.
  • The disposition was issued due to violations of the Financial Services Agency’s duty of loyalty and ARES self-regulatory standards.
  • The asset manager will strengthen legal compliance and internal management systems.
  • The asset manager plans to review business operations and address the issues seriously.

財務上の特約が付された金銭消費貸借契約の締結について

Ｇ－ＡＶｉＣ (95540)

Other 20260127 15:30
  • Entered into an unsecured cash loan agreement with Mizuho Bank for share acquisition funds.
  • Loan amount is 150 million yen, maturing on January 31, 2033.
  • Financial covenants require maintaining consolidated net assets at 75% of the prior year-end level.
  • Financial covenants require consolidated operating profit not to be a loss for two consecutive periods.
  • Impact on 2026 Q3 consolidated financial results is expected to be minor.

株式の売出しに関するお知らせ

信越化 (40630)

Other 20260127 15:30
  • Company plans to sell 27.23 million shares to provide a smooth selling opportunity and mitigate market price volatility.
  • Sale aims to expand the individual investor base and diversify shareholders to lower capital costs.
  • Share price will be determined between 90% and 100% of the TSE closing price on the determination date.
  • Proceeds will be used to fund approximately 1 trillion yen of remaining share buybacks under the 5 trillion yen program authorized in April 2025.

役員人事に関するお知らせ

ＴＢＫ (72770)

Other 20260127 15:30
  • Personnel changes effective April 1, 2026.
  • Minorikazu Kobayashi appointed to new executive titles.
  • Takeshi Hoshiba transferred to Production Division.
  • No changes to financial guidance or performance expectations.

株主優待制度の一部変更に関するお知らせ

Ｇ－ＴＫＰ (34790)

Other 20260127 15:30
  • Replaces 10,000 yen shareholder benefit vouchers with 1,000 yen vouchers.
  • Change applies to shareholders recorded as of February 29, 2026.
  • Voucher delivery coincides with the notice of the 2026 Annual General Meeting.
  • Shareholders are urged to make facility reservations in advance due to high demand.

当社取締役会の実効性評価の概要に関するお知らせ

フィル・カンパニー (32670)

Other 20260127 15:30
  • Conducted Board of Directors effectiveness evaluation in accordance with Tokyo Stock Exchange Corporate Governance Code.
  • Evaluation confirmed effective supervision of business execution and active discussions on management issues.
  • Identified need for more active discussions and time allocation regarding medium-to-long-term management strategy.
  • Company commits to improving reporting quality, focusing on essential agenda items, and securing time for strategic discussions.

キャリアデザインサポートの実施について

新電元 (68440)

Other 20260127 15:30
  • Board approved Career Design Support program for employees.
  • Targets employees aged 50+ with 10+ years of service and second career employees.
  • Program includes special pension payments and external re-employment assistance.
  • Costs will be recognized in the fiscal year ending March 2026.
  • No immediate revision to consolidated guidance due to uncertainty in applicant numbers.

役員の異動に関するお知らせ

新電元 (68440)

Other 20260127 15:30
  • No material changes stated.

資本業務提携解消・業務提携への移行のお知らせ

日本精機 (72870)

Other 20260127 15:30
  • Japan Precision Machinery will dissolve the capital and business alliance with Alps Alpine effective Jan 28, 2026.
  • The dissolution is driven by the increasing importance of reducing policy-holding shares in corporate governance.
  • Japan Precision Machinery plans to sell 2,600,000 shares of Alps Alpine gradually via the market.
  • The company will continue the business alliance with Alps Alpine, focusing on integrated cockpit products.
  • The impact on consolidated performance is expected to be minor.

2026年6月期 1月度月次営業速報

ゲンキードラッグ (92670)

Other 20260127 15:30
  • No material changes stated.

資本業務提携解消・業務提携へ移行のお知らせ

アルプスアルパイン (67700)

Other 20260127 15:30
  • Termination of capital and business alliance with Japan Seiki.
  • Alps Alpine plans to sell 3,000,000 shares of Japan Seiki.
  • Business alliance with Japan Seiki will continue.
  • Japan Seiki plans to sell 2,600,000 shares of Alps Alpine.

学校法人設立に向けた営業外費用（寄付金）の計上（予定）に関するお知らせ

ＫＡＤＯＫＡＷＡ (94680)

Other 20260127 15:30
  • KADOKAWA, BANTAN, and DWANGO decided to donate to establish a new school corporation.
  • Non-operating expenses (donations) are expected to be recognized in fiscal 2027 and fiscal 2028.
  • Estimated expense for fiscal 2027 is approximately 200 million yen.
  • Estimated expense for fiscal 2028 is approximately 3.584 billion yen.
  • Revenue from the new entity is expected to start in April 2028.

取締役会の実効性に関する評価結果の概要について

ビーアンドピー (78040)

Other 20260127 15:30
  • Conducted an effectiveness survey of the Board of Directors for fiscal 2025 involving all directors.
  • Evaluated board structure, operations, agenda, and support systems as highly effective.
  • Identified persistent issues regarding communication between inside and outside directors and director training.
  • Will increase communication by holding progress reviews on plans and facilitating audit committee on-site visits.
  • Will implement broader training programs tailored to directors’ skills and requests.

「純銀上場信託（現物国内保管型）」の信託契約変更のお知らせ

純銀信託 (15420)

Other 20260127 15:00
  • Increased the upper limit for additional trust assets from 200 billion to 460 billion yen due to expanding net asset value.
  • No objection filing is required because the change is not a material or non-trivial trust modification.
  • Effective date for the contract change is January 29, 2026.

連結子会社における一部事業譲渡に関するお知らせ

Ｇ－ＳＡＡＦＨＤ (14470)

Other 20260127 15:00
  • SAAF Holdings decided to transfer MIRAI Corporation’s outsourcing business to a related party on March 31, 2026.
  • The outsourcing business revenue represents less than 1% of consolidated revenue.
  • The transfer is expected to have a minimal impact on consolidated performance for the fiscal year ending March 2026.
  • The company plans to transition to a holding company structure focusing on digital talent platforms starting in the fiscal year ending March 2027.

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 20260127 15:00
  • Consolidated total assets and liabilities increased by 15,800 million JPY effective January 27, 2026.
  • The increase resulted from temporary collateral deposits by a specific client to mitigate market risk in commodity derivatives trading.
  • The impact on consolidated financial results for the fiscal year ending March 2026 is minimal.

代表取締役の異動に関するお知らせ

阪和興 (80780)

Other 20260127 15:00
  • Announcement of management structure change on January 27, 2026.
  • Yoichi Nakagawa departs as Representative Director and President.
  • Hiromasa Yamamoto retires as Representative Director on March 31, 2026.
  • Yamamoto assumes role of Vice President Executive Officer without voting rights effective April 1, 2026.

特別損失の計上に関するお知らせ

住友大阪 (52320)

Other 20260127 14:30
  • Akao Power Plant to be shut down in March 2026 due to GX-ETS expectations.
  • Recognizing 309.5 million JPY impairment loss for fixed assets.
  • Loss impacts 3rd quarter results of FY ending March 2026.
  • Loss amount already factored into guidance announced Nov 11, 2025.

代表取締役の異動（社長交代）に関するお知らせ

中日興 (96430)

Other 20260127 13:30
  • Hitoshi Hattori appointed Representative Director Chairman.
  • Yoshiharu Kiida appointed Representative Director President.
  • Transition effective April 1, 2026.
  • Aim to establish a new management system for future growth.

（開示事項の経過）固定資産の譲渡及び特別利益の計上に関するお知らせ

東汽船 (91930)

Other 20260127 13:30
  • Fixed asset transfer of idle land and buildings from Tokyo Bay Ferry to a third party completed on Jan 27, 2026.
  • Estimated gain on disposal is approximately 7.5 billion yen.
  • Proceeds will fund growth strategies including offshore wind power vessels and towage.
  • Profit will be recognized as special profit in Q4 of FY2026 ending March 2026.
  • FY2026 consolidated earnings forecast remains unchanged as impact is already factored in.

営業外収益（為替差益）の計上に関するお知らせ

ＳＭＫ (67980)

Other 20260127 13:30
  • Recognized a 400 million yen foreign exchange gain in the third quarter of fiscal 2026.
  • Gain resulted from fluctuations in exchange rates affecting the valuation of foreign currency-denominated financial instruments.
  • Amount is based on exchange rates at the end of the period and subject to future changes.
  • Detailed impact on performance is disclosed in the “Quarterly Financial Results Brief” published on the same day.

株主優待制度の導入についてのお知らせ

エス・サイエンス (57210)

Other 20260127 13:00
  • No material changes stated.

特定子会社の異動に関するお知らせ

十六ＦＧ (73800)

Other 20260127 13:00
  • No material changes stated.

剰余金の配当（増配）に関するお知らせ

ＢＢタワー (37760)

Other 20260127 12:30
  • Decided to increase year-end dividend by 1 yen per share for fiscal year ending Dec 31, 2025.
  • Revised total dividend forecast for fiscal year 2025 to 3 yen per share.
  • Performance improved due to revenue and profit growth from large-scale project acquisitions.
  • Company will continue to evaluate stable and continuous shareholder returns based on performance.

収益不動産の取得に関するお知らせ

ディア・ライフ (32450)

Other 20260127 12:30
  • Dia Life decided to acquire a rental apartment property named “DeLCCS Higashi-Ooi” in Shinagawa-ku.
  • Located near Shama-zushi and Oimachi stations with access to Shibuya and Shinjuku; benefits from Oimachi Trax redevelopment opening in March 2026.
  • Rental income impact on consolidated earnings for FY2026 is minor.
  • Seller and acquisition price details are confidential.

株主提案に関する書面受領のお知らせ

日本和装 (24990)

Other 20260127 11:30
  • Notification of receipt of a shareholder proposal from major shareholder Shigetaka Yoshida.
  • Proposal to be voted on at the 40th ordinary shareholders’ meeting on March 27 2026.
  • Agenda items include election of directors and auditors; full proposal document attached.
  • Board will review the proposal and disclose its position after deliberation.

当社株式の上場廃止のお知らせ

フロイント (63120)

Other 20260127 11:30
  • The company announced that its common stock will be delisted from the Tokyo Stock Exchange Standard Market effective January 27, 2026
  • Delisting results from a share consolidation approved by shareholders at a special meeting on December 26, 2025
  • The stock will no longer be listed, ending its market trading status
  • Shareholders are thanked for long‑term support and the firm will focus on enhancing corporate value going forward

「NEXT FUNDS 日経300株価指数連動型上場投信」基準価額と市場価格の重要な乖離に関するお知らせ

ＮＦ日経３００ (13190)

Other 20260127 08:50
  • Significant divergence observed between NAV and market price for NEXT FUNDS Nikkei 300 ETF (ticker 1319) over 7 consecutive business days
  • Latest NAV 703.9 yen versus market price 660 yen on Jan 26, with divergence rates ranging from -6.24% to -9.63%
  • Divergence caused by market supply and demand dynamics; management expects improvement if trading activity increases
  • Investors should carefully consider the price gap when buying or selling the ETF

M&A / Ownership Changes

主要株主である筆頭株主及びその他関係会社の異動に関するお知らせ

Ｇ－アシロ (73780)

M&A / Ownership Changes 20260127 17:30
  • Asset Value Investors Limited became the new major shareholder, holding 26.73% of voting rights.
  • Hiroto Nakayama, the company president, was removed from the position of major shareholder but remains the second-largest shareholder.
  • The company states the impact of this ownership change on management structure or performance is currently negligible.

久光製薬株式会社 株式公開買付けへの応募及び特別利益の計上（見込）に関するお知らせ

丸東産 (78940)

M&A / Ownership Changes 20260127 15:30
  • Accepted tender offer for all 76,539 shares of Shokoku Pharmaceutical.
  • Expected special profit of 349 million yen to be recognized in the February 2026 period.
  • Total expected sales amount is 465 million yen at a price of 6,082 yen per share.
  • Guidance for the February 2026 period remains unchanged from the previous announcement.

支配株主等に関する事項について

ビーアンドピー (78040)

M&A / Ownership Changes 20260127 15:30
  • No material changes stated.

株式会社ＣＯＲＥによる太平洋工業株式会社（証券コード：7250）の株券等に対する公開買付けの結果に関するお知らせ

太平洋工 (72500)

M&A / Ownership Changes 20260127 11:00
  • Offer period ended on Jan 26 2026 after 119 business days
  • Total applications received 31,938,413 shares, meeting the lower limit of 25,337,400 shares
  • CORPE will purchase all applied shares and acquire all target stock and new stock options
  • Delisting of the target company will be implemented after settlement scheduled for Feb 2 2026

株式会社ＣＯＲＥによる当社株券等に対する公開買付けの結果並びに親会社及び主要株主である筆頭株主の異動に関するお知らせ

太平洋工 (72500)

M&A / Ownership Changes 20260127 11:00
  • Corp C Ore completed the tender offer on Jan 26 2026, acquiring 31,938,413 Pacific Kogyo shares and surpassing the 25,337,400‑share minimum threshold
  • The acquisition gives Corp C Ore over 50% of voting rights, making it the new parent and principal shareholder of Pacific Kogyo
  • The former principal shareholder, Effissimo Capital Management Pte. Ltd., will no longer hold that position after the transaction
  • The offer includes purchase of multiple stock acquisition rights issued between 2011 and 2018, which may lead to delisting of Pacific Kogyo from the Tokyo and Nagoya exchanges
  • The tender offer will be settled in cash on Feb 2 2026, with payments sent to applicants or their designated agents after the offer period ends
  • The filing calculates voting rights using a denominator of 57,791,511 shares after adding 118,400 outstanding stock options and subtracting 3,639,785 treasury shares
  • Outstanding stock options consist of 1,184 rights across several series, each specifying the number of rights and target shares (e.g., Series 1: 227 rights for 22,700 shares)
  • No material revisions to prior guidance are indicated; the filing reports no unexpected or unusually favorable or unfavorable results

補足資料 新たな事業の開始に関するお知らせ

Ｇ－ジェリービーンズ (30700)

M&A / Ownership Changes 20260127 08:50
  • Launches AI music service “PHOTOROID MUSIC” that generates original songs from photos, text or mood inputs without requiring professional knowledge
  • Provides a multimodal AI ecosystem with multi-language support, customizable voice, genre and instrument options, and SNS sharing functionality
  • Uses a pricing model of 300 yen per download, subscription tiers, and a free-customer acquisition loop that builds virtual IDs, accumulates content and drives monetization
  • Leverages proprietary multimodal AI, Bittensor ecosystem integration and aims to monetize through licensing, advertising and fan contributions across retail, travel and advertising sectors

新たな事業の開始に関するお知らせ

Ｇ－ジェリービーンズ (30700)

M&A / Ownership Changes 20260127 08:50
  • Company announced start of AI music creation service “FotoroidMusic” via subsidiary JB BLOCK
  • Initial investment of about 6 million yen planned for system development and trademark licensing from Jan 2026 to Jan 2027
  • Service to begin in February 2026 with full offering in March 2026
  • Impact on earnings under review; future updates will be disclosed as needed

（開示事項の経過）レンディングサービス「らくらくちょコイン」個人向け事前登録における運用資産希望額20億円突破及びサービス提供開始に関するお知らせ

Ｇ－イオレ (23340)

M&A / Ownership Changes 20260127 08:30
  • Individual crypto asset demand for “Rakuraku Choco Coin” reached 20 billion yen equivalent.
  • Combined corporate and individual demand brings total crypto assets under management in the lending business to about 50 billion yen.
  • Service start scheduled for Jan 28 2026 at 14:00, after pre‑reservation ends at 12:00 on the same day.
  • Expected profit impact: profit to be recorded in fiscal 2026 Q3, with profit growth anticipated from fiscal 2027 onward; material effects will be disclosed if identified.

Capital Actions

自己株式の取得状況及び取得完了に関するお知らせ

小野建 (74140)

Capital Actions 20260127 17:30
{“summary_type”:“share_buyback”,“current”:{“share_type”:“普通株式”,“shares”:91600,“amount_yen”:133687900,“period_start”:“2026-01-01”,“period_end”:“2026-01-20”,“method”:“東京証券取引所における市場買付”},“board_resolution”:{“share_type”:“普通株式”,“max_shares”:450000,“max_amount_yen”:500000000,“period_start”:“2025-11-11”,“period_end”:“2026-03-24”,“method”:“東京証券取引所における市場買付”,“share_ratio_percent”:1.82},“cumulative”:{“shares”:356400,“amount_yen”:499915200,“as_of”:“2026-01-20”}}

自己株式の消却に関するお知らせ

ブレインパッド (36550)

Capital Actions 20260127 16:00
  • Board resolved to cancel 1,468,388 treasury shares on March 18, 2026.
  • Cancellation represents 6.58% of total issued shares.
  • Cancellation is contingent on approval of a stock merger proposal at the extraordinary general meeting on February 26, 2026.
  • Shares include existing treasury holdings and planned restricted shares for employees.

自己株式取得に係る事項の決定に関するお知らせ

Ｇ－ＴＭＨ (280A0)

Capital Actions 20260127 16:00
  • Company determined to acquire up to 40,000 shares of common stock.
  • Total acquisition value capped at 50 million yen.
  • Acquisition period is January 28, 2026, to May 29, 2026.
  • Shares will be purchased via market purchases on the Tokyo Stock Exchange.

取締役及び監査役に対する譲渡制限付株式報酬制度の導入に関するお知らせ

Ｇ－ＴＭＨ (280A0)

Capital Actions 20260127 16:00
  • Board of Directors approved the introduction of a transfer-restricted stock compensation system for directors and auditors.
  • Proposal submitted to the 14th Annual General Meeting of Shareholders scheduled for February 26, 2026.
  • Compensation caps established at 42 million yen for directors and 8 million yen for auditors.
  • Issued shares will be restricted from transfer and pledge for a designated period.

自己株式の取得期間の延長に関するお知らせ

ウエスコＨＤ (60910)

Capital Actions 20260127 16:00

buyback parse failed: board share type not found

当社の従業員に対する譲渡制限付株式としての自己株式処分に関するお知らせ

ナトコ (46270)

Capital Actions 20260127 15:30
  • Board approved the allocation of 3,454 common shares to 7 employees at 1,594 JPY per share.
  • Allocation aims to incentivize employees and promote value sharing.
  • Shares are restricted from Feb 27, 2026, to May 31, 2029.
  • Unrestricted shares are subject to company repurchase if conditions are not met.
  • Valuation is based on the closing price on Jan 26, 2026.

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）

テセック (63370)

Capital Actions 20260127 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”,“max_shares”:160000,“max_amount_yen”:300000000,“period_start”:“2026-01-28”,“period_end”:“2026-03-31”,“method”:""},“cumulative”:{“shares”:0,“amount_yen”:0,“as_of”:""}}

自己株式取得に係る事項の決定及び自己株式の消却に関するお知らせ

ＳＥ　Ｈ＆Ｉ (94780)

Capital Actions 20260127 15:30
  • Company determined to acquire and cancel treasury shares to enhance capital efficiency and expand shareholder returns.
  • Acquisition of up to 700,000 shares (4.49% of total shares) via market purchase between Jan 28 and Mar 19, 2026.
  • Cancellation of up to 800,000 shares (4.68% of total shares) scheduled for Feb 27, 2026.

従業員持株会を通じた譲渡制限付株式付与のための第三者割当による自己株式の処分の払込完了及び一部失権に関するお知らせ

ダイナパック (39470)

Capital Actions 20260127 15:00
  • Disposal of 16,899 treasury shares at 2,306 yen per share was completed on Jan 27, 2026.
  • Number of shares disposed decreased from 48,117 to 16,899 due to partial forfeiture.
  • Total disposal value reduced from approximately 110.96 million yen to 38.97 million yen.
  • Reason for change: Fewer employees in the shareholding company agreed to receive restricted shares than initially promoted.

自己株式取得に係る事項の決定に関するお知らせ

阿波銀 (83880)

Capital Actions 20260127 14:00
  • The company decided to repurchase up to 200,000 shares of common stock.
  • The repurchase aims to return profits to shareholders and address changes in the business environment.
  • The buyback will be conducted on the Tokyo Stock Exchange from February 4, 2026, to March 18, 2026.
  • The total purchase amount is capped at 1,000 million yen.
  • The repurchased shares are intended for cancellation.

自己株式の取得状況及び取得終了に関するお知らせ

エクシオグループ (19510)

Capital Actions 20260127 13:00

buyback parse failed: board share type not found

自己株式の取得状況及び取得終了に関するお知らせ

Ｇ－コンヴァノ (65740)

Capital Actions 20260127 12:30

buyback parse failed: board share type not found

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

しまむら (82270)

Capital Actions 20260127 10:10
{“summary_type”:“share_buyback_tostnet”,“current”:{“share_type”:“当社普通株式”,“shares”:4300000,“amount_yen”:45666000000,“acquire_date”:“2026-01-27”,“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”:4300000,“max_amount_yen”:45666000000,“period_start”:"",“period_end”:""}}

Financial Results & Forecasts

2026年５月期第２四半期決算説明会資料

ＣＳランバー (78080)

Financial Results & Forecasts 20260127 16:00
  • Q2 sales increased 2.5% year-over-year to 10.10 billion yen.
  • Q2 operating profit decreased 32.4% year-over-year to 580 million yen.
  • Full-year operating profit guidance revised down to 1.10 billion yen; net income guidance revised down to 0.80 billion yen.
  • Precut segment profit dropped 93.7% year-over-year due to weak demand.
  • Construction segment profit rose 69.1% year-over-year and completed 220 buildings (+25.7% YoY).
  • Real estate sales surged 230.8% year-over-year to 30 sections.
  • Dividend forecast maintained at 80 yen per share for fiscal 2026.

2026年2月期第3四半期決算短信〔日本基準〕（連結）（監査法人による期中レビューの完了）

インターライフ (14180)

Financial Results & Forecasts 20260127 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
SalesOperating profitOrdinary profitNet profit
Perf
mil yen		1239710621054741
YoY-5.2%+40.3%+39.0%+27.3%
Fcst (mil yen) ○1650011001090750
YoY-2.6%+25.6%+24.6%+6.4%
Prog75.1%96.5%96.7%98.8%
Dividends ○ 2026年2月期(予想)YE 15.00, Total 25.00 · EPS 48.11

Profit beats expectations on the back of margin expansion despite a 5.2% sales decline caused by the wind-down of Expo-related projects.

Business highlights
  • Sales Volume Sales decreased 5.2% YoY due to the completion of Osaka Expo projects.
  • Profitability Operating profit surged 40.3% YoY driven by margin expansion and high-gross margin orders.
Financial position
  • Cash Generation Cash and deposits increased 1,019 million yen, and investment securities increased 216 million yen.
  • Working Capital Trade receivables and contract assets decreased 287 million yen, and payables decreased 335 million yen.
  • Leverage Total liabilities decreased 300 million yen, driven by a reduction in short-term borrowings (202m yen).
  • Capital Allocation Dividends of 488 million yen were paid, and 126 million yen was spent on treasury stock purchases.
  • Balance Sheet Cleanup Goodwill decreased 27 million yen, while contract assets were reduced, contributing to a net asset increase.
Analyst take
  • The strong profitability growth suggests structural improvements in cost management and pricing, while the sales decline is a temporary cyclical impact from the Expo projects.
  • The balance sheet is strengthening through deleveraging, significant cash accumulation, and tighter working capital management. Cash generation significantly outpaced accounting profit, which is a positive sign for financial resilience.
  • Construction firms are struggling with inflation and labor shortages; the ability to secure high-margin contracts is becoming a key differentiator.

2026年５月期第２四半期決算説明会 書き起こし記事

三機サービス (60440)

Financial Results & Forecasts 20260127 16:00
  • Q2 revenue reached a record high of 11.92 billion yen, up 25% year-over-year.
  • Q2 operating profit reached a record high of 540 million yen, up 162% year-over-year.
  • Updated mid-term plan targets 32.6 billion yen revenue and 18% ROE.
  • Hirakata City school air conditioning replacement project commenced with an 81 billion yen contract.
  • Cash on hand decreased to 1.43 billion yen due to advance payments for the Hirakata project.
  • Full-year plan expected to be met despite Q2 profit margin decline within plan due to work order costs.
  • Company plans to increase in-house work to reduce outsourcing expenses.
  • Cash inflows may exceed planned outflows, prioritizing investment in M&A opportunities.

2026年５月期　中間決算短信〔日本基準〕(非連結）

Ｐ－樋口総合研究所 (374A0)

Financial Results & Forecasts 20260127 16:00

financial results section missing: performance rows

2026年３月期 第３四半期決算短信〔日本基準〕(連結)

東北鋼 (54840)

Financial Results & Forecasts 20260127 16:00
東北特殊鋼株式会社 (5484) FY2026 Q3 Consolidated
SalesOperating profitOrdinary profitNet profit
Perf
mil yen		153399081091892
YoY-5.0%+0.5%+4.3%+21.9%
Fcst (mil yen) ○2090011001190850
YoY-1.3%-12.0%-13.3%-15.7%
Prog73.4%82.5%91.7%104.9%
Dividends ○ 2026年3月期（予想）YE 20.00, Total 35.00 · EPS 114.44

Core special steel sales declined amid semiconductor inventory overhang, while real estate support earnings and net profit beat estimates through cost control and non-operating factors.

Business highlights
  • Core steel demand Sales of automotive alloys and industrial machinery stainless steel fell, missing initial plans due to a prolonged inventory correction in the semiconductor equipment sector.
  • Real estate performance Real estate rental operations grew both sales and profit, driven by increased renovation work associated with store renewals at commercial facilities.
  • Net profit margin expansion Net profit surged 22% despite flat operating profit and sales decline, likely driven by favorable FX or non-operating items masking underlying revenue weakness.
Financial position
  • Leverage and Liabilities Total liabilities increased by 424 million yen, driven by lease liabilities (+284m) for infrastructure updates and trade payables (+178m) for raw materials. Equity grew by 1,194 million yen due to retained earnings.
  • Working Capital Movements Trade payables and notes payable increased by 178 million yen, indicating cash outflows to procure raw materials in anticipation of demand recovery.
  • Asset Composition and Capital Allocation Total assets increased by 1,619 million yen, primarily from market value gains on investment securities (+329m) and new lease assets (+273m) for critical infrastructure.
  • Cash Generation vs Accounting Profit Equity rose by 1,194 million yen, anchored by net profit of 892 million yen. However, the concurrent rise in trade payables suggests earnings are being reinvested into working capital rather than immediately converted to cash.
Analyst take
  • The company is managing through a distinct demand dislocation in its semiconductor steel segment, with earnings upside driven by external factors rather than organic recovery.
  • The company maintains a pristine balance sheet with very low leverage. The increase in liabilities is structured and strategic, driven by necessary infrastructure maintenance (HV substation) and inventory buildup for recovery, rather than distress selling or aggressive leverage taking.
  • The semiconductor equipment sector is likely still in an inventory correction phase, implying pressure on peers reliant on this high-margin niche.

特別損失の計上に伴う通期連結業績予想の修正に関するお知らせ

ブレインパッド (36550)

Financial Results & Forecasts 20260127 16:00
  • Company is revising consolidated performance forecast for FY2026 ending June 30 due to a special loss.
  • Special loss of 716 million yen recognized for advisory, legal, and related expenses regarding Fujitsu’s tender offer for shares.
  • Revenue and operating income forecasts remain unchanged; parent net profit forecast lowered to 500 million yen (down 56.5%).
  • Parent net profit per share forecast lowered to 23.91 yen.

2026年3月期 第3四半期決算短信〔日本基準〕(連結)

カプコン (96970)

Financial Results & Forecasts 20260127 15:40
株式会社カプコン (9697) FY2026 Q3 Consolidated
SalesOperating profitOrdinary profitNet profit
Perf
mil yen		115315543025170338885
YoY+29.8%+75.1%+64.6%+68.6%
Fcst (mil yen) ○190000730007000051000
YoY+12.0%+11.0%+6.6%+5.3%
Prog60.7%74.4%73.9%76.2%
Dividends ○ 2026年3月期(予想)YE 20.00, Total 40.00 · EPS 121.93

Solid Q3 performance driven by a surge in digital content sales volume and new console releases, resulting in significant operating margin expansion.

Business highlights
  • Digital content sales volume Digital content sales volume increased year-over-year, contributing to top-line growth.
  • Amusement facilities operations Revenue stabilized through a mix of steady store management and new format store openings.
  • Amusement machines business Revenue supported by the continued rollout of smart pachislo and IP-utilized machines.
Financial position
  • Cash Generation vs. Accounting Profit Net cash decreased by 55.0 billion yen, primarily due to funding game development (WIP) and investments, despite a significant quarterly profit contribution.
  • Working Capital Movements Receivables decreased by 20.3 billion yen, reducing credit risk, while overall liquidity declined due to substantial cash outflows for production.
  • Leverage and Liabilities Total liabilities contracted by 4.6 billion yen, driven by a 19.8 billion yen reduction in deferred revenue and decreases in tax and loan obligations.
  • Capital Allocation The company returned 17.9 billion yen to shareholders while simultaneously increasing investments in securities by 14.7 billion yen.
  • Equity Quality Equity rose by 23.9 billion yen, fueled by quarterly profit and FX gains, despite the cash balance decline.
Analyst take
  • The operating profit growth (+75%) significantly outpaced revenue growth (+30%), suggesting high operating leverage from digital sales and effective cost control.
  • Balance sheet quality is robust. While cash levels dropped, funds were redeployed into strategic production assets (WIP) and investments. Concurrently, liability reduction via deferred revenue and tax reserves strengthens the financial profile.
  • Reinforces the gaming industry trend of digital-first monetization and the value of strong IP ecosystems.

2026年３月期 第３四半期決算説明資料

コメリ (82180)

Financial Results & Forecasts 20260127 15:30
  • Q3 sales increased 1.1% to 299.19 billion yen, and operating profit rose 0.2% to 20.64 billion yen.
  • The full-year 2026 forecast remains unchanged, projecting 391.00 billion yen in sales and 23.50 billion yen in operating profit.
  • Robust demand for agricultural materials and cooling supplies drove Q3 performance, while heating and snow removal product sales weakened due to mild weather.

2026年３月期 第３四半期決算補足資料

コメリ (82180)

Financial Results & Forecasts 20260127 15:30
  • Consolidated net sales increased 0.9% year-over-year to 288,049 million yen.
  • Operating profit increased 0.2% year-over-year to 20,643 million yen.
  • Profit attributable to owners increased 4.4% year-over-year to 13,926 million yen.
  • Customer unit prices increased approximately 3% to 4% year-over-year.
  • Customer count decreased year-over-year by approximately 2% to 6.6%.
  • Total assets increased 3.9% year-over-year to 390,041 million yen.
  • Total store count remained stable at 1,228 locations.

2026年３月期 第３四半期決算短信〔日本基準〕(連結)

コメリ (82180)

Financial Results & Forecasts 20260127 15:30
株式会社コメリ (8218) FY2026 Q3 Consolidated
SalesOperating profitOrdinary profitNet profit
Perf
mil yen		299194206432101013926
YoY+1.1%+0.2%+3.2%+4.4%
Fcst (mil yen) ○391000235002370014600
YoY+3.1%+4.9%+6.5%+6.4%
Prog76.5%87.8%88.6%95.4%
Dividends ○ 2026年3月期(予想)YE 28.00, Total 56.00 · EPS 308.65

Revenue increased slightly (+1.1%) while operating profit remained flat (+0.2%), driven by resilience in core agriculture and construction segments, offset by weather-induced volatility in heating and fuel sales.

Business highlights
  • Weather-driven sales volatility Unseasonably warm winter and low snowfall suppressed heating and de-icing sales, despite early autumn demand.
  • Service revenue growth Renovation installation services (Jukuban) and pest control revenue grew 10.8% YoY.
  • Agriculture sector strength Agriculture materials and grain silos drove a 2.2% sales increase in the gardening segment.
  • Price deflation in materials Renovation materials sales were flat despite volume growth due to a decline in plywood market prices.
  • Cost structure and logistics New logistics center opening in February 2026 aims to reduce costs and increase efficiency.
  • Private Brand (PB) strategy PB ratio increased to 49.1%, supported by the success of 'CRUZARD' (car) and 'SOLVIC' (casual) brands.
Financial position
  • Cash Generation vs Profit Net income increased significantly, but cash generation lagged, widening the gap between accounting profit and cash on hand.
  • Working Capital Movements Inventory drawdown provided a significant working capital release, positively offsetting slight increases in receivables.
  • Leverage and Debt Total debt contracted substantially, driven by repayment of short-term borrowings, while long-term debt was used selectively.
  • Capital Allocation Management prioritized balance sheet repair over aggressive asset expansion, maintaining a prudent approach to fixed asset investment.
Analyst take
  • The company is demonstrating resilience with steady performance in core agriculture and construction materials, while service revenue growth indicates successful execution on its 'Store + Service' model.
  • The balance sheet is strengthening through active deleveraging and effective inventory management, despite a mixed profitability quality signal.
  • Retailers combining merchandise with high-margin services and strong private brands are outperforming peers in a cost-conscious consumer environment.

2026年3月期 第3四半期決算短信〔日本基準〕(連結)

テセック (63370)

Financial Results & Forecasts 20260127 15:30
株式会社テセック (6337) FY2026 Q3 Consolidated
SalesOperating profitOrdinary profitNet profit
Perf
mil yen		4002254435287
YoY-6.2%-30.5%-24.5%-27.1%
Fcst (mil yen) ▲5500280500480
YoY-6.7%-35.5%-25.9%+12.3%
Prog72.8%90.7%87.0%59.8%
Dividends ○ 2026年3月期（予想）YE 100.00, Total 100.00 · EPS 90.27

New orders surged 51.8% YoY driven by AI demand and handlers, but revenue fell 6.2% due to inventory correction in testers, resulting in a steeper profit decline.

Business highlights
  • New Order Momentum New orders jumped 51.8% YoY, reflecting strong AI-related demand and robust handler sales.
  • Product Performance Split Revenue declined 6.2% as testers and parts faced market headwinds, contrasting with handlers' growth.
  • Margin Compression Profitability deteriorated faster than revenue due to cost inflation and lower gross profit volume.
  • Market Environment Power semiconductor market faces structural headwinds despite the broader AI boom.
Financial position
  • Leverage and Liabilities Borrowings decreased significantly by 318 million JPY, while payables and tax liabilities increased, resulting in a net liability increase.
  • Asset Allocation Current assets (Cash, Receivables, Inventory) decreased, while securities holdings increased, leading to a rise in total assets.
  • Capital Allocation & Equity Equity increased slightly despite dividend payments and treasury stock acquisitions, primarily driven by gains in securities valuation.
Analyst take
  • The company is experiencing a classic 'order-to-sales lag' where strong AI orders (backlog) are not yet translating into revenue due to industry-wide inventory correction in non-AI power semiconductors. The product mix shift toward handlers suggests the company is benefiting from the AI tailwind, but the weakness in testers indicates ongoing structural challenges in the broader power device market.
  • The balance sheet remains structurally sound with a high equity buffer relative to liabilities and a successful deleveraging effort in borrowings. However, liquidity is shifting towards securities, and equity growth relies on valuation fluctuations.
  • The semiconductor supply chain is bifurcating; AI/HBM supply chains are booming while legacy power and non-AI supply chains remain in correction. Investors must distinguish between companies exposed to pure AI growth versus those exposed to the broader power semiconductor cycle.

投資有価証券売却益（特別利益）の計上および業績予想の修正に関するお知らせ

テセック (63370)

Financial Results & Forecasts 20260127 15:30
  • Recognized special profit of 173 million yen from the sale of one listed investment security; proceeds will be used for treasury stock purchases to improve capital efficiency.
  • Revised FY2026 consolidated sales forecast upward by 400 million yen to 5.5 billion yen due to increased orders in the third quarter.
  • Revised operating profit forecast upward by 150 million yen to 280 million yen and net profit forecast upward by 250 million yen to 480 million yen.
  • Adjusted exchange rate assumptions to 155 yen for the fourth quarter, anticipating an increase of approximately 7 million yen in operating profit for each 1 yen depreciation.

（訂正）「2025年10月期 決算短信〔日本基準〕（連結）」の一部訂正について

Ｐ－アイビスＨＤ (93340)

Financial Results & Forecasts 20260127 15:30

financial results section missing: performance period

2026年9月期 第1四半期決算短信〔日本基準〕（非連結）

Ｇ－リアルゲイト (55320)

Financial Results & Forecasts 20260127 15:30
株式会社リアルゲイト (5532) FY2026 Q1 Non-consolidated
SalesOperating profitOrdinary profitNet profit
Perf
mil yen		3951912837576
YoY+40.3%+284.6%+348.7%+361.6%
Fcst (mil yen) ○1050014701117725
YoY+7.2%+40.9%+35.1%+29.6%
Prog37.6%62.0%74.9%79.4%
Dividends ○ 2026年9月期(予想)- · EPS 126.27

Strong fiscal year start driven by asset sales and robust occupancy in Shibuya; full-year plan on track despite global macro uncertainty.

Business highlights
  • Revenue diversification Revenue surged due to the completion of the sale of 'THE MOCK-UP' and stable stock-type income from existing assets.
  • Office market tailwinds Shibuya demand is resilient with rising rents and low vacancy, supported by a structural shift favoring revitalization over new builds.
  • Asset pipeline & investment Active acquisition strategy continues with Q1 asset closing and confirmed Q2 commitments for revitalization projects and master leases.
  • Full-year execution Q1 results already achieved 62% of the full-year operating profit target, demonstrating strong execution capability early in the year.
Financial position
  • Working Capital Contract liabilities decreased 236,852 due to project completion, while cash increased 421,797 from asset disposals.
  • Leverage Total liabilities increased 277,139 driven by a 559,625 increase in long-term borrowings for real estate acquisition.
  • Capital Allocation Portfolio shift involving the sale of current asset 'THE MOCK-UP' and acquisition of land for the 'Setagaya Kojimazaki Regeneration PJ'.
  • Cash Generation vs Profit Net profit of 576,261 contributed to equity growth, while cash increased 421,797.
Analyst take
  • The company is successfully capitalizing on a structural shift in the office market where high development costs favor their revitalization expertise, while the early completion of asset sales provides a liquidity boost.
  • Balance sheet strengthened through earnings despite significant leverage increase required for land acquisition.
  • The revitalization niche is likely gaining traction as new supply falters due to macro headwinds, benefiting specialized players like Real Gate.

2026年9月期 第1四半期決算説明資料

Ｇ－リアルゲイト (55320)

Financial Results & Forecasts 20260127 15:30
  • Q1 sales increased 40.3% to 3.951 billion yen; operating profit rose 284.6% to 912 million yen; net profit surged 361.6% to 576 million yen.
  • Operating profit progress stands at 62% of the annual plan.
  • FY2026 operating profit target set at 1.47 billion yen; FY2028 target set at 2.5 billion yen.
  • Strategy prioritizes high-profitability ownership assets over ML and PM models; mid-term plan targets 22-26 ownership, 49-51 ML, and 14-15 PM assets by period 20.
  • No dividend plan announced; management prioritizes raising stock price through growth over profit return.
  • Plans to expand hotel business to four locations with approximately 50 rooms and initiate “100-year urban/renewal projects” starting with three owned properties.

2026年３月期 第３四半期決算短信〔日本基準〕（連結）

信越化 (40630)

Financial Results & Forecasts 20260127 15:30
信越化学工業株式会社 (4063) FY2026 Q3 Consolidated
SalesOperating profitOrdinary profitNet profit
Perf
mil yen		1934000498026557414384320
YoY+0.2%-14.8%-13.5%-11.1%
Fcst (mil yen) ○2400000635000700000470000
YoY-6.3%-14.4%-14.7%-12.0%
Prog80.6%78.4%79.6%81.8%
Dividends ○ 2026年3月期(予想)YE 53.00, Total 106.00 · EPS 250.00

Company delivered flat sales but missed profit forecasts due to significant margin compression in commodity materials, despite stable growth in semiconductor materials.

Business highlights
  • Semiconductor materials growth Sales grew 6% driven by AI-related semiconductor demand, though operating profit remained flat due to higher production costs and mix effects.
  • Commodity margin compression Operating profit in Lifestyle & Infrastructure Materials plunged 35% following a sharp drop in PVC demand in North America and pricing pressure in Asia.
  • Overall margin erosion Operating margin contracted by 5 points to 25.8% as volume declines in low-margin commodity segments outweighed efficiency gains.
  • Long-term investment strategy Management is investing aggressively in new facilities for high-growth areas like exposure materials and wafer containers to secure supply chain leadership.
Financial position
  • Cash Generation vs. Profit Parent company profit of 384.3 billion yen was insufficient to cover share buybacks (400 billion yen) and dividend payments (203 billion yen), resulting in a net reduction of cash and deposits.
  • Leverage and Liabilities Total liabilities and long-term loans increased, signaling an uptick in leverage to support the high volume of cash outflows for shareholder returns.
  • Asset Translation Effect Total assets declined by 185.3 billion yen due to currency translation effects from yen appreciation on foreign consolidated subsidiaries.
Analyst take
  • The results highlight a bifurcated landscape: while the semiconductor segment is performing as expected, the sharp decline in PVC profitability indicates the cyclical tailwind has weakened faster than anticipated, causing the overall beat against forecasts to be marginal.
  • The balance sheet is being actively leveraged to fund shareholder returns through buybacks, despite net income figures, which suggests a conservative approach to reinvestment.
  • The divergence between cyclical commodity chemicals and high-growth semiconductor materials is becoming more pronounced, likely leading to valuation premiums for pure-play AI supply chain plays versus diversified chemical majors.

特別利益の計上、並びに通期連結業績予想の修正及び個別業績見込みと前期実績値との差異に関するお知らせ

トーア紡 (32040)

Financial Results & Forecasts 20260127 15:30
  • Recorded special income of 390 million JPY from sale of all shares in Guangzhou Dongfu Special Textile Co., Ltd.
  • Revised consolidated sales forecast down 10.8% to 17,400 million JPY and operating profit down 30.0% to 560 million JPY.
  • Consolidated net profit forecast raised 30.0% to 650 million JPY due to the special income.
  • Individual forecast sales down 19.1% and operating profit down 40.0% due to sharp decline in US electric tool controller orders.

2026年３月期 第３四半期 決算説明資料

Ｇ－サイバートラスト (44980)

Financial Results & Forecasts 20260127 15:30
  • 9-month sales reached a record high of 6,079 million yen (+14.5% YoY) with operating profit increasing 20.9% to 1,170 million yen.
  • Net profit decreased 2.2% to 688 million yen due to a 112 million yen special loss from office relocation.
  • FY2026 full-year guidance projects sales of 8.2 billion yen (+10.2%) and operating profit of 1.57 billion yen (+10.5%).
  • FY2026 dividend forecast is set at 11.50 yen per share (final dividend only).
  • Plans to invest approximately 450 million yen in human capital and infrastructure to support growth.

2026年３月期 第３四半期決算短信〔日本基準〕（連結）

Ｇ－サイバートラスト (44980)

Financial Results & Forecasts 20260127 15:30
サイバートラスト株式会社 (4498) FY2026 Q3 Consolidated
SalesOperating profitOrdinary profitNet profit
Perf
mil yen		607911701170688
YoY+14.5%+20.9%+18.3%-2.2%
Fcst (mil yen) ○820015701570970
YoY+10.2%+10.5%+8.4%0.0%
Prog74.1%74.5%74.5%70.9%
Dividends ○ 2026年3月期（予想）YE 11.50, Total 11.50 · EPS 59.98

Digital trust services revenue and operating profit grew double-digits driven by finance sector expansion, but net profit declined due to significant cost increases and relocation expenses.

Business highlights
  • Trust Services Demand Digital certificate and authentication services expanded strongly, fueled by increased KYC usage in banking and government digitalization projects.
  • Platform Services Stability Linux support and OSS development services maintained steady growth, supported by enterprise contracts and the shift towards software-defined vehicles.
  • Profitability Pressures Operating margin improved on the top-line, but net profit declined year-over-year due to a surge in personnel costs and one-time relocation expenses.
Financial position
  • Asset Composition & Cash Allocation Net income (+688M) increased equity, but total assets decreased (921M) due to aggressive investments in ventures and infrastructure.
  • Working Capital Current assets rose modestly (+21M) driven by receivables, while contract liabilities surged (+692M), suggesting a build-up of deferred revenue.
  • Leverage & Liabilities Leverage improved with equity ratio rising to 69.7%, supported by retained earnings despite a slight increase in total liabilities.
  • Structural Shifts Structural shift towards venture capital investments (+299M) and asset removal liabilities (+66M) driven by office relocation and new partnerships.
Analyst take
  • The company is executing well on growth targets for digital trust and platform services, particularly with B2G and financial clients, though execution on cost management is currently lagging.
  • Balance sheet remains conservative with a high equity ratio (69.7%), but asset quality is shifting towards higher-risk venture investments.
  • The demand for security compliance (B2G) and OSS interoperability in automotive/IoT sectors is structurally positive for the company's business model.

通期業績予想の修正(上方修正)に関するお知らせ

Ｇ－ミラティブ (472A0)

Financial Results & Forecasts 20260127 15:30
  • FY2025 revenue forecast increased to 7.188 billion yen due to strong Q4 in-app purchases.
  • Net profit forecast revised upward to 734 million yen, up 23.8% from previous estimate.
  • Revision driven by sales growth and faster-than-planned reduction in payment rates.
  • Earnings announcement scheduled for February 13, 2026.

2026年３月期　第３四半期決算短信〔日本基準〕（連結）

カワチ薬品 (26640)

Financial Results & Forecasts 20260127 15:30
株式会社カワチ薬品 (2664) FY2026 Q3 Consolidated
SalesOperating profitOrdinary profitNet profit
Perf
mil yen		214986462354393465
YoY-0.9%-20.0%-16.0%-13.1%
Fcst (mil yen) ○287000600070003700
YoY-0.3%-19.6%-16.1%-24.3%
Prog74.9%77.0%77.7%93.6%
Dividends ○ 2026年3月期(予想)YE 100.00, Total 100.00 · EPS 165.66

Sales remained flat, but operating profit declined 20% due to aggressive promotional spending and inventory normalization amidst a fierce price war.

Business highlights
  • Operating Margin Pressure Operating margin compressed significantly despite slight sales growth, driven by aggressive price adjustments and the 65th anniversary campaign.
  • QOL Demand Resilience Demand for health and beauty products remains robust despite a strong savings motive in the broader economy.
  • Market Competition The drugstore industry faces intense cross-category competition with aggressive expansion and price suppression tactics by peers.
  • Geographic Expansion Strategic expansion into the Tohoku region (6 stores, 3 pharmacies) to diversify store base.
Financial position
  • Cash Position Cash and deposits increased significantly, outpacing the growth in equity attributable to retained earnings.
  • Working Capital Accounts payable increased to fund asset growth, reflecting a strategy to extend payment terms.
  • Leverage & Equity Net assets increased modestly, maintaining a conservative self-capital ratio of 56.6%.
Analyst take
  • The company is navigating a 'price war' by prioritizing inventory balance and brand campaigns over volume growth, while betting on the resilience of health/beauty demand.
  • The company exhibits a conservative financial profile with a robust equity base and strong liquidity. The increase in payables is a standard operational expansion signal rather than a distress indicator.
  • The drugstore sector remains structurally difficult, characterized by fierce cross-category competition and weak pricing power for general merchandising.

2026年6月期 第2四半期(中間期)説明補足資料

ゲンキードラッグ (92670)

Financial Results & Forecasts 20260127 15:30
  • FY2026 2Q revenue increased 10.6% year-over-year to 52,866 million yen, driven by 6.2% same-store sales growth and 61 new store openings.
  • Operating profit for the period rose 7.4% to 2,306 million yen, while net income declined 7.5% to 1,800 million yen.
  • The company confirmed no changes to its full-year financial forecasts for FY2026.

2026年6月期 第2四半期(中間期)決算説明資料

ゲンキードラッグ (92670)

Financial Results & Forecasts 20260127 15:30
  • FY2026 2Q sales increased 9.3% YoY to 53.218 billion yen.
  • FY2026 2Q operating profit rose 20.6% YoY to 2.658 billion yen, exceeding the plan by 144 million yen.
  • The company raised FY2026 full-year guidance to 11.050 billion yen operating profit (+14.4% YoY) and 257.5 yen EPS (+25.0 yen).
  • Strong consumer thriftiness negatively impacted non-food sales, though the EDLP strategy supported existing store sales.
  • Management targets an operating margin of 4.5-5.0% and expansion to 1,000 stores by 2030.
  • Logistics investments total 65 billion yen for Gifu, 55 billion yen for Toyama, and 25 billion yen for Shiga by 2026.
  • Genky maintains an industry-low gross margin of 36% and SG&A ratio of 26%.
  • Regular store revenue per 1,000 yen has increased 1.4x over the past 7 years.

2026年6月期 第2四半期（中間期）決算短信〔日本基準〕（連結）

ゲンキードラッグ (92670)

Financial Results & Forecasts 20260127 15:30
FY2026 Q2 Consolidated
SalesOperating profitOrdinary profitNet profit
Perf
mil yen		109261571758434020
YoY+10.6%+24.4%+23.7%+23.0%
Fcst (mil yen) ○22120011050112007850
YoY+10.2%+14.4%+13.1%+11.1%
Prog49.4%51.7%52.2%51.2%
Dividends ○ 2026年6月期(予想)YE 6.50, Total 13.00 · EPS 257.55

Double-digit sales growth driven by volume expansion, coupled with significant operating leverage, results in mid-term profit outperformance.

Business highlights
  • Revenue Growth Mid-term sales increased 10.6% YoY, demonstrating stronger-than-expected momentum.
  • Profitability Expansion Operating profit surged 24.4% YoY, significantly outpacing the sales increase.
  • Net Income Net profit rose 23.0% YoY, reflecting robust earnings power and leverage.
Financial position
  • Cash Generation vs Accounting Profit Operating cash flow (7.46 billion yen) exceeded the previous year, outpacing the tax-adjusted profit (5.84 billion yen) due to significant depreciation add-backs.
  • Working Capital Movements Inventory increased by 1.64 billion yen, tying up cash, while accounts payable rose by 1.38 billion yen, mitigating the outflow.
  • Capital Allocation (Capex) Investing activities saw a significant increase in outflows (9.81 billion yen), driven by heavy capital expenditures on tangible fixed assets.
  • Leverage and Debt Structure Total liabilities increased modestly, supported by a rise in short-term borrowings and a net positive financing position despite long-term loan repayments.
Analyst take
  • The company is achieving significant operating leverage, with profitability growing faster than revenue, suggesting improved pricing power or mix shift.
  • The company is in a cash-generating, growth-oriented phase with a healthy balance sheet. While working capital is tying up cash, the strong operating cash flow and prudent debt management provide a solid foundation.
  • Suggests a recovering demand environment or successful navigation of cost inflation pressures common in the current sector landscape.

配当予想の修正（増配）に関するお知らせ

ＳＥ　Ｈ＆Ｉ (94780)

Financial Results & Forecasts 20260127 15:30
  • Dividend forecast for FY2026 (ending March 2026) revised upward.
  • Total annual dividend forecast increased by 50 yen per share to 4 yen.
  • Rationale involves corporate strengthening and stable dividend policy.
  • Revision considers recent performance and business outlook.

2026年３月期第３四半期決算短信〔日本基準〕(連結)

ＳＥ　Ｈ＆Ｉ (94780)

Financial Results & Forecasts 20260127 15:30
SEホールディングス・アンド・インキュベーションズ株式会社 (9478) FY2026 Q3 Consolidated
SalesOperating profitOrdinary profitNet profit
Perf
mil yen		5158597444390
YoY-1.8%+1.8%-20.8%+6.4%
Fcst (mil yen) ○7100790640450
YoY-2.0%-3.4%-21.0%-15.4%
Prog72.6%75.6%69.4%86.7%
Dividends ▲ 2026年3月期(予想)YE 4.00, Total 4.00 · EPS 28.58

Consolidated results show mixed performance: total sales flat and operating profit stable, but driven by offsetting gains in investment and software against structural headwinds in publishing and corporate services.

Business highlights
  • Publishing margins Segment profit collapsed (-46.4%) despite event revenue recovery due to lower book sales and cost/inventory burdens.
  • Corporate Services demand Revenue continued to decline (-17.7%) even after aggressive cost reduction efforts.
  • Software & Network growth Turned profitable (+42M) with revenue growth (+8.0%) driven primarily by solution and development projects.
  • Education cost inflation Revenue grew (+2.4%) but profit fell (-11.2%) due to significant increases in personnel and recruitment costs.
  • Investment returns Profit surged (+67.5%) driven by dividend income and one-off stock sale gains, boosting net profit despite a drop in ordinary profit.
Financial position
  • Cash generation vs. Accounting profit Cash and deposits increased by 427m JPY, exceeding the 333m JPY increase in retained earnings (profit), indicating solid earnings quality.
  • Working capital movements Receivables and contract assets decreased by 373m JPY, while accounts payable decreased by 100m JPY.
  • Leverage and liabilities Interest-bearing liabilities rose by 305m JPY, alongside a significant increase in deferred tax liabilities (+833m JPY).
  • Capital allocation signals Capital allocation focused on growth through operating investment securities (+3,086m JPY) rather than cash returns.
Analyst take
  • The company is a mixed bag; the investment segment provided a temporary boost to net profit and operating profit, masking significant margin pressure and revenue declines in core publishing and corporate services.
  • Balance sheet quality is supported by high cash conversion and efficient working capital management. However, the company is expanding its leverage and asset base through debt, which requires monitoring.
  • Publishing faces persistent inflationary headwinds (costs > price); IT training sector struggles with rising labor costs; software services remain a more resilient growth area.

2026年６月期通期連結業績予想および配当予想の修正に関するお知らせ

鈴木 (67850)

Financial Results & Forecasts 20260127 15:30
  • Suzuki revised 2026/06 consolidated sales forecast upward to 37.46 billion yen.
  • Operating profit forecast increased by 8.0% to 4.80 billion yen.
  • Net profit forecast increased by 11.9% to 3.12 billion yen.
  • Annual dividend forecast increased to 95 yen.
  • Revision driven by increased smartphone parts demand and foreign exchange gains.

2026年3月期第3四半期決算説明資料

ディーエムエス (97820)

Financial Results & Forecasts 20260127 15:30
  • Revised 2026 full-year forecast upward: Sales target raised to 29.058 billion yen (up 4.9%) and operating profit raised to 1.359 billion yen (up 13.3%).
  • Q3 sales rose 9.0% to 21.722 billion yen and operating profit grew 16.4% to 919 million yen, driven by new promotion orders and cost reductions.
  • Logistics segment profit surged 67.4% due to labor-saving automation, while sales increased 5.7% on strong e-commerce shipment trends.
  • Event segment sales grew 15.0% and profit jumped 76.1% due to new large-scale sports event orders.
  • Sales Promotion segment revenue fell 27.8% despite a 25.6% profit increase due to the reduction in promotion campaign execution orders.

特別損失（減損損失）の計上および業績予想の修正に関するお知らせ

Ｇ－ＪＭＣ (57040)

Financial Results & Forecasts 20260127 15:30
  • Special loss of 1,319 million yen expected for 2025 Dec period due to impairment of fixed assets at Iida and Hamamatsu factories caused by production cost overruns for new alloy materials.
  • Full-year 2025 forecast revised upward: sales expected at 3,223 million yen and operating profit at 103 million yen, driven by higher-than-expected orders in the 3D printer HEARTROID segment.
  • Net profit forecast revised to a loss of 1,263 million yen, representing a significant negative surprise compared to the previous profit forecast of 6 million yen.

2026年3月期第3四半期決算短信〔日本基準〕（非連結）

ディーエムエス (97820)

Financial Results & Forecasts 20260127 15:30
株式会社ディーエムエス (9782) FY2026 Q3 Non-consolidated
SalesOperating profitOrdinary profitNet profit
Perf
mil yen		21722919973670
YoY+9.0%+16.4%+16.4%+17.4%
Fcst (mil yen) ○2905813591421981
YoY+5.5%+14.2%+14.1%+16.7%
Prog74.8%67.6%68.5%68.3%
Dividends ○ 2026年3月期（予想）YE 118.00, Total 228.00 · EPS 179.32

Sales and operating profit grew double digits driven by an improving economic environment and new government contracts, though external risks from inflation and US trade policy persist.

Business highlights
  • Top-line growth momentum Sales increased 9.0% YoY, supported by new contract wins in corporate and local government promotional activities.
  • Profitability expansion Operating profit rose 16.4% YoY, outpacing sales growth despite general economic headwinds.
  • Digital transformation strategy Management is accelerating a shift from traditional direct mail to a comprehensive information solution provider by integrating digital and real channels.
  • Macroeconomic risks Downside risks remain from inflation and US trade policies, which could dampen the economic recovery trend.
Financial position
  • Cash Generation vs Profit Cash decreased despite a 670 million yen profit, indicating a disconnect between earnings and liquidity.
  • Working Capital Movements Significant increase in inventory and receivables, tying up operational cash.
  • Leverage and Liabilities Liabilities increased by 1.34 billion yen, primarily driven by operational liabilities rather than debt.
  • Capital Allocation Net assets contracted due to dividend payouts and share repurchases.
Analyst take
  • The company is demonstrating resilience with strong margin expansion relative to sales, suggesting improved execution in core logistics and promotion services. However, the growth appears partly cyclical tied to Japan's economic recovery.
  • The company is expanding its asset base but simultaneously reducing equity through distributions, leading to a net contraction in net assets. The most critical signal is the decline in cash despite a solid profit, which is driven by working capital accumulation.
  • The recovery in corporate promotional spending suggests a bottoming out in the marketing services sector, driven by improved fiscal conditions in local governments.

2026年９月期 第１四半期 決算説明会資料

Ｇ－マクアケ (44790)

Financial Results & Forecasts 20260127 15:30
  • Q1 revenue increased 49.2% to 1,463 million yen; operating profit increased 232.6% to 334 million yen; net income increased 178.7% to 290 million yen; transaction total increased 45.1% to 5,689 million yen.
  • FY 2026-09 forecast targets revenue of 4,763 million yen (+4.0%) and operating profit of 400 million yen (-10.6%).
  • Company targets sales of 52 billion yen and operating income of 700 million yen for fiscal 2027.
  • Management is analyzing an additional investment of several hundred million yen for business structure strengthening until the Q2 announcement.
  • Forecast is conservative, based on organizational stability, and excludes minor impact of new services like Makuake Insight and STORE.
  • Repeat backers rate decreased 6.6 percentage points year-over-year due to improved data accuracy.

2026年９月期 第１四半期決算短信〔日本基準〕（非連結）

Ｇ－マクアケ (44790)

Financial Results & Forecasts 20260127 15:30
株式会社マクアケ (4479) FY2026 Q1 Non-consolidated
SalesOperating profitOrdinary profitNet profit
Perf
mil yen		1463334334290
YoY+49.2%+232.6%+231.7%+178.7%
Fcst (mil yen) ○4763400403355
YoY+4.0%-10.6%-15.2%-12.8%
Prog30.7%83.5%82.9%81.7%
Dividends ○ 2026年9月期(予想)- · EPS 27.85

Q1 results exceeded expectations driven by expanded advertising agency services and higher contribution per project, significantly boosting total handling and profitability.

Business highlights
  • Total Handling Amount Expansion Total handling amount increased 45.1% YoY, driven by expanded use of advertising agency services by high-potential projects.
  • Contribution Per Project Operating profit surged 232.6% due to a significant increase in contribution per project.
  • Project Executor Environment Demand for test marketing and demand forecasting remains robust despite economic uncertainty.
Financial position
  • Cash Generation vs Accounting Profit Net assets rose 290.1M yen due to net income, while cash and deposits rose 137.1M yen.
  • Working Capital Movements Current Assets increased 522.3M yen, driven by a 294.1M yen rise in 'Project Deposits'. Current Liabilities increased 169.2M yen, driven by a 295.2M yen rise in 'Deposits'.
  • Leverage and Liabilities Liabilities increased 176.4M yen, but debt remains minimal (Fixed liabilities 61.6M yen).
  • Capital Allocation and Asset Structure Fixed assets decreased slightly (55.8M yen), primarily due to a 37.1M yen decrease in intangible assets.
Analyst take
  • The company is successfully pivoting from a pure marketplace to an enabler of project success by offering value-added services (ad agency), which drives margin expansion.
  • The company demonstrates strong balance sheet health with equity growing alongside profitability. The balance sheet is supported by organic funding (deposits) rather than debt.
  • Crowdfunding platforms are increasingly adding agency and logistics services to help creators navigate supply chain risks and inflation.

業績予想の修正に関するお知らせ

カネソウ (59790)

Financial Results & Forecasts 20260127 15:00
  • Revised FY2026 sales forecast downward by 300 million yen (3.4%).
  • Revised FY2026 operating profit forecast downward by 95 million yen (8.6%).
  • Revised FY2026 net profit forecast downward by 40 million yen (5.3%).
  • Construction market demand recovery is weaker than expected due to rising costs and labor shortages.

2026年３月期　第３四半期決算短信〔日本基準〕（非連結）

デコラックス (79500)

Financial Results & Forecasts 20260127 15:00
日本デコラックス株式会社 (7950) FY2026 Q3 Non-consolidated
SalesOperating profitOrdinary profitNet profit
Perf
mil yen		4677551642431
YoY+0.6%+9.7%+15.3%+12.0%
Fcst (mil yen) ○6300560660460
YoY+1.4%+0.8%+5.4%+4.7%
Prog74.2%98.4%97.3%93.7%
Dividends ○ 2026年3月期（予想）YE 220.00, Total 370.00 · EPS 590.02

Revenue growth remained flat (+0.6%) while operating profit surged (+9.7%), driven by successful price pass-throughs and a rebound in electronic components, offset by continued weakness in residential construction materials.

Business highlights
  • High-pressure melamine decor board Sales increased on the back of recovery in office and restroom markets, robust inbound demand, and price pass-throughs.
  • Non-fire melamine decor board Sales declined due to lower new construction starts and reduced kitchen renovation activity, despite price hikes.
  • Electronic component industry products Sales surged 13.2% driven by recovery in PC demand, catch-up in auto parts procurement, and growth in AI/communication equipment.
  • Chemical anchor products Sales decreased despite pricing power due to a reduction in construction project counts caused by rising costs.
  • Real Estate Business Sales declined slightly due to tenant turnover, though underlying market strength remained intact.
Financial position
  • Cash Generation vs. Accounting Profit Assets increased despite a decrease in cash and term deposits; net profit (431m) was offset by dividends (288m) and valuation gains (290m), resulting in a net asset increase.
  • Working Capital Movements Tie-up in working capital increased due to rising receivables, partially offset by a reduction in trade debt.
  • Leverage and Liabilities Liabilities increased modestly (171m) while equity surged (433m), resulting in an improved debt-to-equity ratio.
  • Valuation Impact Significant equity increase driven by a one-off 290 million yen securities valuation gain.
Analyst take
  • The company is successfully decoupling sales from the broader construction market by leveraging pricing power and capitalizing on the tech rebound, resulting in margin expansion (OPM +9.7%) despite flat sales.
  • The balance sheet has strengthened materially due to valuation gains and profit, yet the cash position has weakened. Operating cash flow appears insufficient to cover dividends and asset growth.
  • The construction sector remains under pressure from high costs and low volume, while the electronic components sector is showing early signs of normalization driven by AI and PC demand.

（訂正・数値データ訂正）「2026年３月期　第３四半期決算短信〔日本基準〕（非連結）」の一部訂正について

高純度化 (49730)

Financial Results & Forecasts 20260127 14:30

financial results section missing: performance period

2026年8月期第1四半期決算説明会　書き起こし

Ｇ－ＦＬＮ (92410)

Financial Results & Forecasts 20260127 14:00
  • Q1 sales reached 436 million yen (25% of annual plan) with an operating loss of 12 million yen.
  • MRR sales increased 5.1% year-on-year to 126 million yen.
  • Sorachi-no-Nouzei sales rose 27.1% to 240 million yen driven by rush demand ahead of the September 2025 rule change.
  • Relationship Population Creation sales surged 825% to 16 million yen as a new growth pillar.
  • Management expresses high confidence in achieving full-year forecasts despite challenges in accelerating partner area growth.
  • Store count declined despite low churn (1.4%) as resources shifted to price hikes rather than volume acquisition.
  • Nativ.media is expected to drive future revenue and profit growth due to its zero cost structure.
  • Partner count reduction is an intentional strategy focusing on high-potential partners to boost sales force capability.
  • Furusato Nenpi market size expected flat or slightly up citing September rush timing rather than volume loss.
  • Market cap projected to reach 10 to 20 billion yen upon achieving ARR 100 billion.

2026年３月期第３四半期末の有価証券含み損に関するお知らせ

池田泉州 (87140)

Financial Results & Forecasts 20260127 14:00
  • Unrealized loss on bonds held to maturity totaled 12,691 million JPY as of the end of Q3 fiscal 2026.
  • The loss represents 64.9% of fiscal 2025 consolidated operating profit.
  • No impact on the consolidated performance forecast for fiscal 2026 is expected.

2026年３月期　第３四半期決算短信[日本基準](連結)

池田泉州 (87140)

Financial Results & Forecasts 20260127 14:00

financial results section missing: performance rows

2026年3月期第3四半期末の有価証券含み損に関するお知らせ

名古屋銀 (85220)

Financial Results & Forecasts 20260127 14:00
  • Unrealized loss on bonds held for maturity totals 6,750 million JPY as of December 31, 2025.
  • The loss constitutes 32.3% of the fiscal year 2025 consolidated operating profit.
  • The 2026 fiscal year performance forecast and dividend forecast remain unchanged.
  • Book value of the subject securities is 120,000 million JPY with a fair value of 113,249 million JPY.

配当予想の修正（創業１３０周年記念配当）に関するお知らせ

阿波銀 (83880)

Financial Results & Forecasts 20260127 14:00
  • Revised 2026 March Term annual dividend forecast to 130 yen per share, up from 120 yen.
  • Added 10 yen commemorative dividend to final dividend for 2026 March Term.
  • Announced 10 yen commemorative interim dividend for 2027 March Term.
  • Increase driven by 130th anniversary celebration to express gratitude to shareholders.

2026年３月期 第３四半期 決算説明資料

ＳＭＫ (67980)

Financial Results & Forecasts 20260127 13:30
  • Sales increased 1.6% year-over-year to 351.87 billion yen; operating profit turned positive to 4.7 billion yen.
  • Net income increased 8.5% year-over-year to 73.8 billion yen.
  • SCI segment operating profit improved due to development cost recovery, while CS segment profit declined due to weak information communications market.
  • Full-year earnings and dividend forecasts remain unchanged from the initial guidance.

2026年３月期第３四半期決算短信〔日本基準〕(連結)

ＳＭＫ (67980)

Financial Results & Forecasts 20260127 13:30
ＳＭＫ株式会社 (6798) FY2026 Q3 Consolidated
SalesOperating profitOrdinary profitNet profit
Perf
mil yen		351874721122738
YoY+1.6%--4.9%+8.5%
Fcst (mil yen) ○460005001000600
YoY-4.3%-+82.0%-
Prog76.5%94.4%112.2%123.0%
Dividends ○ 2026年3月期(予想)YE 50.00, Total 100.00 · EPS 94.70

SMK recorded an operating profit turnaround for Q3 2026 driven by strong demand in auto and industrial machinery, offsetting persistent weakness in the information communications market. However, the profitability boost is fragile, relying heavily on cost-side restructuring and sector-specific resilience rather than broad-based market recovery.

Business highlights
  • CS Business Performance CS business sales increased as strong performance in auto, home appliances, and industrial machinery offset flat info comm sales.
  • SCI Business Performance SCI sales grew due to robust auto and industrial machinery demand, but operating losses persisted due to weak info comm market and delayed new product development.
  • Cost Structure Reform Management is accelerating restructuring to phase out unprofitable businesses and optimize workforce, aiming to restore growth trajectories.
  • Macro & Market Divergence Company benefits from AI server/Data Center growth while facing stagnation in auto markets due to EV slowdown and China economic weakness.
Financial position
  • Working Capital Accounts receivable decreased by 1.877 billion yen, while cash and deposits increased slightly by 8.7 million yen.
  • Leverage & Liabilities Total liabilities decreased by 3.4% to 27.52 billion yen, driven by a reduction in short-term loans and payables.
  • Net Assets Net assets increased by 4.3% to 30.48 billion yen, primarily due to a 1.19 billion yen increase in foreign exchange translation adjustments.
  • Fixed Assets Fixed assets increased by 4.9% to 25.73 billion yen, largely due to an increase in other investments.
Analyst take
  • The operating profit turnaround is primarily a result of cost management and sector rotation (auto/industrial) rather than organic growth in the core info comm business. The SCI segment remains a drag, and the Innovation Center's losses suggest execution risks in the Next100 plan.
  • The balance sheet demonstrates a conservative deleveraging trend with improved working capital management, evidenced by the reduction in accounts receivable and payables. The expansion in net assets is largely structural due to foreign exchange effects.
  • The market is bifurcating; companies with AI/Data Center exposure are outperforming those tied to traditional automotive supply chains.

2026年３月期通期連結業績予想の修正に関するお知らせ

両毛システム (96910)

Financial Results & Forecasts 20260127 13:00
  • Revised consolidated performance forecast for FY2026 ending March 2026 upward.
  • Revised figures: Sales 2.5 billion yen (+11.1%), operating profit 280 million yen (+27.3%), net profit 190 million yen (+26.7%).
  • Impact from US tariffs was limited, while demand for Windows 11 updates and DX investment remains strong.

2026年３月期第３四半期決算短信〔日本基準〕(連結)

両毛システム (96910)

Financial Results & Forecasts 20260127 13:00
株式会社両毛システムズ (9691) FY2026 Q3 Consolidated
SalesOperating profitOrdinary profitNet profit
Perf
mil yen		17140190118781299
YoY+27.8%+61.4%+64.4%+70.4%
Fcst (mil yen) ▲25000280027601900
YoY+11.2%+28.5%+28.6%+21.1%
Prog68.6%67.9%68.0%68.4%
Dividends ○ 2026年3月期(予想)YE 22.00, Total 44.00 · EPS 543.08

Group profit surged 61% driven by a strong recovery in Public Works, offsetting margin pressure in the Social & Industry segment from input costs.

Business highlights
  • Public Works segment turnaround Revenue and profit surged due to H2 rollout of local government system standardization and strong sales of NEXT GIGA school IT equipment.
  • Social & Industry margins Revenue grew but operating profit declined as cost inflation (materials/energy) outweighed DX investment demand and stable GIOS sales.
  • Group profitability Record quarterly profit driven by Public Works expansion, highlighting significant segment divergence and cost control effectiveness.
Financial position
  • Working capital Inventory surged 1,367m JPY, driving cash outflows.
  • Leverage Liabilities decreased 1,257m JPY due to aggressive debt and lease repayments.
  • Cash generation Operating cash flow (1,033m) trailed net profit (1,877m) by 844m JPY.
  • Capital allocation Prioritized deleveraging over growth, with debt repayment exceeding Capex.
Analyst take
  • Execution is solid in the Public sector, but the Social & Industry segment faces a classic margin squeeze from input costs. The management's focus on structural reform appears to be paying off in the Public Works division, but the profit decline there suggests limited pricing power.
  • The company successfully deleveraged the balance sheet, improving financial risk metrics. However, the significant inventory buildup combined with lower operating cash flow relative to net profit indicates potential demand softness or inventory management challenges, negatively impacting earnings quality.
  • Windows 11 migration remains a reliable demand driver for the sector, while US tariff impacts on automotive are causing project delays but not cancellations.

2026年９月期 第１四半期決算短信〔日本基準〕（非連結）

ＰＬＡＮＴ (76460)

Financial Results & Forecasts 20260127 13:00
株式会社ＰＬＡＮＴ (7646) FY2026 Q1 Non-consolidated
SalesOperating profitOrdinary profitNet profit
Perf
mil yen		23277289319223
YoY-1.2%-33.6%-32.2%-33.9%
Fcst (mil yen) ○99000220023001530
YoY+1.3%+9.6%+7.9%+13.7%
Prog23.5%13.1%13.9%14.6%
Dividends ○ 2026年9月期（予想）2Q 40.00, YE 55.00, Total 95.00 · EPS 221.61

Profitability is under severe pressure (-33.6% operating profit) despite slight revenue stability, driven by cost inflation and deflationary consumer behavior.

Business highlights
  • Margin Compression Operating profit plunged 33.6% while sales declined only 1.2%, indicating that cost inflation and weak demand are eroding earnings faster than revenue protection.
  • Strategic Cost Reform Management is prioritizing 'profit structure reform' via DX and in-store productivity improvements to restore competitiveness.
  • Macroeconomic Headwinds Persistent inflation and US trade policy risks are dampening consumer purchasing power and intensifying industry competition.
Financial position
  • Cash Position Cash and deposits decreased by 842 million JPY despite a quarterly net income of 223 million JPY.
  • Working Capital Inventory surged by 1,116 million JPY, while accounts payable increased by 524 million JPY.
  • Leverage Liabilities increased by 317 million JPY, driven primarily by higher accounts payable.
  • Capital Allocation Total equity decreased by 79 million JPY as dividend payments (310m) exceeded quarterly net income (223m).
Analyst take
  • The company is facing a classic margin squeeze where cost-push inflation is outpacing volume growth, forcing a shift from 'revenue defense' to 'profit protection'.
  • The balance sheet is expanding through asset accumulation (inventory) funded by liabilities and equity reduction, but liquidity is tightening due to cash outflows.
  • Retailers with weak pricing power or low operational leverage will face significant margin erosion until inflationary pressures stabilize.

2026年３月期　第３四半期決算短信〔日本基準〕（非連結）

カイノス (45560)

Financial Results & Forecasts 20260127 12:40
株式会社カイノス (4556) FY2026 Q3 Non-consolidated
SalesOperating profitOrdinary profitNet profit
Perf
mil yen		4202595620446
YoY+3.7%-11.3%-8.0%-8.8%
Fcst (mil yen) ○5500850850600
YoY+3.7%+3.2%+2.6%-6.4%
Prog76.4%70.0%72.9%74.3%
Dividends ○ 2026年3月期（予想）YE 32.00, Total 32.00 · EPS 142.33

Sales increased modestly year-on-year, but operating profit declined significantly, highlighting margin compression despite top-line momentum.

Business highlights
  • Profitability & Margins Operating profit fell 11.3% YoY despite a 3.7% increase in sales, indicating a deterioration in cost efficiency or pricing power.
Financial position
  • Cash Generation vs. Accounting Profit Net assets increased ¥342m driven by net income, despite a ¥200m cash decrease and dividend payments.
  • Working Capital Movements Current assets rose ¥212m due to higher receivables (+¥360m) and electronic rights (+¥50m), offset by cash reduction.
  • Leverage and Liabilities Total liabilities decreased ¥147m, driven by a ¥36m reduction in trade payables and a net decrease in accrued expenses.
  • Capital Allocation Signals Fixed assets decreased slightly (-¥17m) due to depreciation, despite acquisitions (+¥38m) and investment securities (+¥75m).
  • Balance Sheet Structure Net assets grew ¥342m, reflecting retained earnings, while the asset mix shifted towards receivables and investment securities.
Analyst take
  • The disconnect between sales and profit suggests underlying structural cost pressures are outweighing the benefits of revenue growth.
  • The company maintains a strong equity base with profitability translating into net asset growth. However, the working capital profile is tightening, as cash is being used to fund receivables growth.
  • Peers may be facing similar margin compression driven by input cost surges or competitive pricing dynamics.

（訂正・数値データ訂正）「2026年3月期 第3四半期決算短信〔日本基準〕（連結）」 の一部訂正について

ヤマナカ (81900)

Financial Results & Forecasts 20260127 09:20

financial results section missing: performance period

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 20260127 11:45
  • Daily Disclosures

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

Ｅ－ＳＳＧＡ－ＳＩＮ (13494)

Daily Disclosures 20260127 11:40
  • Daily Disclosures

State Street SPDR S&P500 ETFに関する日々の開示事項

Ｅ－ＳＳＧＡＴＣ (15574)

Daily Disclosures 20260127 11:35
  • Daily Disclosures

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

Ｎ－三菱ＵＦＪ証ＨＤ (20704)

Daily Disclosures 20260127 11:30
  • Daily disclosures for ten TSE-listed ETNs covering AI, semiconductor, ESG and thematic strategies.
  • Each ETN reports outstanding receipt units, total redemption value, per unit redemption price and tracking error versus its reference index.
  • As of 2026-01-26 redemption prices range from 9687 to 18310 yen with tracking errors near 0%.
  • No revisions to guidance or performance expectations were indicated.

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 20260127 10:40
  • Daily Disclosures

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 20260127 10:00
  • Daily Disclosures

上場ETF（管理会社：ブラックロック・ジャパン）に関する日々の開示事項

Ｅ－ブラックロック (13294)

Daily Disclosures 20260127 09:40
  • Daily Disclosures

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 20260127 09:30
  • Daily Disclosures

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

Ｅ－ＷｉｓｄｏｍＴｒ (16724)

Daily Disclosures 20260127 09:30
  • Daily Disclosures