取締役の辞任に関するお知らせ
不二電機工業 (66540)
- Director Makoto Sasaki is resigning.
- Resignation date is January 28, 2026.
- Resignation is due to personal circumstances.
- Board composition remains compliant with legal requirements.
Daily Digest
2026-01-28
227 filings captured.
Overview
- G-STEM raised its dividend forecast to 6.00 yen per share, while Fine Index increased its total dividend forecast to 22 yen per share.
- Mitsui sold its 100% stake in Oman’s onshore oil and gas blocks to Kistos Energy for $148 million; Mitsubishi Corporation will exclude Chiyoda Chemical Engineering from consolidated statements starting June 2026.
- Chiyoda Chemical raised its FY2026 sales and profit forecasts due to the Golden Pass LNG project; Hokuetsu Electric reported a 16.4% surge in Q3 operating profit and an increase in its equity ratio.
- DIAMOND LIFE acquired an income-generating real estate asset in Shinjuku; P-Nakayama Real Estate purchased an RC apartment building in Tokyo for sales.
- ASKA amended its articles of incorporation to add solar power and battery system sales to its business purposes; G-Studio Atao enhanced shareholder benefits by offering exclusive items to holders of 1,500 or more shares.
- Kampo Life disclosed a net unrealized loss of approximately 3.25 trillion yen on securities; Matsui Securities reported a 31% year-on-year increase in net income and fixed the interim dividend at 25 yen.
Share Buybacks
| Company | Symbol | Industry | Current | Board resolution | Cumulative |
|---|---|---|---|---|---|
フジオーゼ 自己株式の取得および自己株式立会外買付取引（ToSTNeT-3）による自己株式の買付けに関するお知らせ | 72990 | Transportation Equipments | - | Type
当社普通株式 Max shares
350,000 shares Max amount
724,500,000 yen Ratio
3.40% | - |
横河ブＨＤ 自己株式の取得状況および取得終了に関するお知らせ | 59110 | Metal Products | Type
当社普通株式 Shares
91,900 shares Amount
287,369,000 yen Period
2026-01-01 - 2026-01-27 Method
東京証券取引所における市場買付 | Type
当社普通株式 Max shares
1,100,000 shares Max amount
2,000,000,000 yen Period
2025-07-29 - 2026-01-31 Method
東京証券取引所における市場買付 Ratio
2.70% | Shares
697,200 shares Amount
1,999,924,775 yen |
ＳＨＩＦＴ 自己株式の取得結果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） | 36970 | Information & Communication | Type
普通株式 Shares
7,900,000 shares Amount
6,547,737,270 yen Period
2026-01-19 - 2026-01-27 Method
東京証券取引所における市場買付 | Type
普通株式 Max shares
7,900,000 shares Max amount
10,000,000,000 yen Period
2026-01-19 - 2026-03-31 Ratio
3.00% | Shares
7,900,000 shares Amount
6,547,737,270 yen |
ニチアス 自己株式の取得状況および取得終了に関するお知らせ | 53930 | Glass & Ceramics Products | Type
当社普通株式 Shares
287,600 shares Amount
2,165,191,700 yen Period
2026-01-01 - 2026-01-23 Method
東京証券取引所における市場買付 | Type
当社普通株式 Max shares
1,400,000 shares Max amount
5,000,000,000 yen Period
2025-11-12 - 2026-03-31 Method
東京証券取引所における市場買付 Ratio
2.19% | Shares
735,100 shares Amount
4,999,812,500 yen |
Other
代表取締役の異動及び取締役の異動（辞任）に関するお知らせ
Ｇ－タメニー (61810)
- Daisuke Ito appointed as new Representative Director and President effective February 1, 2026, succeeding Shigeru Sato.
- Shigeru Sato resigned effective January 31, 2026, due to the company’s debt overhang status and declining KPIs in the main business.
- Three directors resigned effective January 31, 2026, including Chairman Kurihara Keiji and Otani Satoshi.
金利スワップ契約締結に関するお知らせ
Ｒ－コンフォリア (32820)
- Concluded an interest rate swap agreement on Jan 22, 2026, to hedge interest rate risk for a new 4,090 million yen long-term borrowing.
- The fixed rate is 2.63035%, with the contract effective from Jan 30, 2026, to Jan 30, 2034.
- The transaction effectively fixes the interest rate for the specified borrowing.
- No changes were made to the investment risk disclosures in the Oct 27, 2025 securities report.
資金の借入れ(金利決定)に関するお知らせ
Ｒ－コンフォリア (32820)
- Fixed interest rate determined for new loan from Japan Development Bank.
- Loan amount is 2,968 million yen at a 2.0525% fixed rate.
- Unsecured loan scheduled for lump-sum repayment on January 30, 2029.
連結子会社の異動（株式譲渡）及び特別損失の計上に関するお知らせ
Ｇ－オキサイド (65210)
- Decided to transfer 100% of Raicol Crystals Ltd. to management-led MBO.
- Expects a one-time special loss of approximately 1.7 billion yen for fiscal 2026.
- Business environment deterioration due to the Israel conflict renders previous performance forecasts unattainable.
- Raicol Crystals will be excluded from consolidated financial statements.
金利スワップ契約締結に関するお知らせ
Ｒ－ＪＨＲ (89850)
- Entered into a 5-year interest rate swap contract with Daiwa Securities for a notional principal of 250 million JPY.
- The effective interest rate for the corresponding term loan will be fixed at 2.51820%, raising the fixed asset ratio to approximately 81%.
- No material changes exist regarding investment risks compared to previous securities reports.
マネーフォワードコンサルティング株式会社による当社株券等に係る株式等売渡請求を行うことの決定、承認及び当社株式の上場廃止に関するお知らせ
Ｇ－アウトルック (55960)
- Board approved mandatory transfer request on January 28, 2026.
- Mandatory transfer price set at 1,800 yen.
- Shares scheduled for delisting on February 25, 2026.
- Buyer is Money Forward Consulting, holding 93.95% of voting rights.
- Transfer consideration paid entirely in cash.
- Price exceeds all-time high stock price of 1,699 yen.
- Premium ranges from 36.36% to 46.70%.
- Objective is to eliminate minority shareholder conflicts for restructuring.
当社連結子会社事業の一部譲渡及び特別利益の計上に関するお知らせ
ＴＢグループ (67750)
- On January 31, 2026, TB Group will transfer the currency exchange business of its subsidiary Smart Health Net to SMART EXCHANGE.
- The transfer price is estimated at 30 million yen, to be settled in cash.
- The transaction will recognize a special profit of approximately 30 million yen in the fourth quarter of the fiscal year ending March 2026.
- The transfer aims to focus the subsidiary’s business on DX and local creation initiatives.
- The impact on consolidated performance is expected to be minor.
吸収分割の効力発生日変更に関するお知らせ
Ｇ－関通 (93260)
- Absorption split effective date moved from March 1, 2026 to April 1, 2026.
- Delay decided to complete fiscal year-end closing and refine new management plan.
- Company name will change to Kantoholding Co., Ltd.
- Impact on financial performance is expected to be minor.
特別利益（助成金収入）計上のお知らせ
ＪＣＲファーマ (45520)
- JCR Pharma recorded a special profit of 1,882 million yen in Q3 FY2026.
- The profit is related to a grant from the Ministry of Health, Labour and Welfare for a pharmaceutical factory.
- The recognized amount excludes fixed asset write-downs and unused refundable portions.
- Reference the Q3 Earnings Brief for performance impact details.
取締役候補者及び監査役候補者の選任に関するお知らせ
ＦＰパートナー (73880)
- President Kuroki Tsuyoshi reappointed.
- Director Adachi Kenji and Saito Takumi reappointed.
- Director Shoii Mitsuhide appointed.
- Outside Director Kuwahara Asami appointed.
- Outside Statutory Auditor Ogawa Kaori appointed.
- Tanaka Masayuki, Kuwahira Takashi, and Fujii Yoshihiro promoted to Executive Managing Director effective Feb 27, 2026.
新会社設立のお知らせ
ライフドリンクＣ (25850)
- Established new subsidiary LD Agri Co., Ltd. in February 2026.
- Purpose is to secure green tea raw materials amid global price inflation.
- Strategy involves vertical integration and smart agriculture to maintain production bases.
- Life Drink Company holds 100% equity in the new entity.
剰余金の配当に関するお知らせ
ＦＰパートナー (73880)
- Decided to distribute 47 yen per share based on surplus funds as of Nov 30, 2025.
- Total dividend amount is 1,092 million yen, payable on Feb 13, 2026.
- Annual dividend for the period is 94 yen per share, 2 yen higher than the previous year.
- Payout ratio for the second quarter is approximately 105.9%.
公認会計士等の異動に関するお知らせ
ガーラ (47770)
- On Jan 28, 2026, the Board of Statutory Auditors approved the change of accounting auditors.
- Aoi Audit Office will replace Ks Lab. as the accounting auditor effective March 28, 2026.
- The change aims to strengthen governance by introducing a new perspective amidst changing business environments.
- The decision was based on the firm’s expertise, independence, quality control, and audit fee appropriateness.
役員の異動に関するお知らせ
オプトラン (62350)
- No material changes stated.
サステナブル・ラボ株式会社の第三者割当増資引受に関するお知らせ
イクヨ (72730)
- Ikyo decided to subscribe to 1,383 Class B shares of Sustainable Lab for 50 million yen.
- Purpose is to strengthen collaboration for non-financial data analysis and boost growth strategy.
- Impact on current period earnings is minor.
資金の借入れ（金利決定）及び金利スワップ契約締結に関するお知らせ
Ｒ－ＡＤＲ (32690)
- Fixed interest loan of 250 million JPY decided for Jan 30, 2026, from MUFG Bank at 1.4938% fixed rate for 2 years.
- Interest rate swap contracts concluded for existing variable rate loans totaling 2,100 million JPY to hedge interest rate risk.
- Effective fixed interest rates for the swapped loans range approximately 2.074% to 2.195% after the agreements.
- No material changes to guidance or business performance expectations stated.
連結子会社の持分譲渡に向けた基本合意書締結に関するお知らせ
ヨドコウ (54510)
- Yodoko and SYSCO signed a basic agreement to transfer 95% of the stake in their Chinese subsidiary YSS to Shanghai Tsinghen International Trading Co., Ltd.
- The divestment aims to optimize the capital structure and focus resources on core businesses due to changing business environments.
- YSS has reported operating losses for three consecutive years, characterized by declining sales and assets.
- The sale is expected to generate a loss on disposal in individual consolidated statements, though the impact on consolidated results is considered minor.
- The transaction is scheduled for completion in late June 2026.
ゆうちょアセットマネジメント株式会社の発足に関するお知らせ
ゆうちょ銀行 (71820)
- Japan Post Bank and Japan Post Co., Ltd. decided to merge JP Trust & Investment and JP Investment into Yuchu Asset Management Co., Ltd. effective April 1, 2026.
- JP Trust & Investment will survive the merger to consolidate retail trust products and institutional PE fund management capabilities for enhanced earnings.
- The establishment of the new asset management company is expected to have a minor impact on Japan Post Bank’s overall financial performance.
営業外費用（暗号資産評価損）の計上に関するお知らせ
Ｇ－ＣＲＡＶＩＡ (65730)
- CRAVIA Inc. expects to recognize a non-operating expense of 15,271 thousand yen due to crypto asset valuation losses for the fiscal year ending Dec 31, 2025.
- The total crypto asset valuation loss increased by 14,026 thousand yen compared to the cumulative loss recorded in the third quarter.
- The decrease in Bitcoin market prices is the primary cause of the additional loss.
- The impact will be reflected in the “2025-12 Period Financial Results SMS” scheduled for release on February 13, 2026.
第三者割当による第10回新株予約権（行使価額修正条項付）、第11回新株予約権の発行並びに新株予約権の買取契約の締結に関するお知らせ
ＪＨＤ (27210)
- FY2024 net loss of 387 million yen and operating loss of 267 million yen; Q3 FY2025 also recorded operating and net losses.
- Sports sector revenue increased 0.1% with operating profit up 13.6%, while real estate, web, and energy-related sectors reported operating losses.
- Significant doubts regarding the company’s going concern persist due to debt overhang.
- Entered strategic capital alliance with Recharge Power to acquire grid-scale battery storage assets; revenue contribution expected starting fiscal year 2027.
- Plan to raise approximately 4.07 billion yen via third-party allotment of stock warrants; rejected public offerings and rights issues due to low liquidity.
- Subscribers include EVO FUND, Recharge Power, SIC ENERGY, Masano Teiya, and PARK KUNTAERANG; subscription prices set at 18 yen and 14 yen per unit.
- Full exercise would result in 229.60% dilution, increasing common shares by 20.27 million; funds allocated for acquiring seven power stations and working capital.
- Special Committee deemed the placement necessary to prevent business discontinuation due to a critical working capital shortage of 67 million yen.
資本業務提携に関するお知らせ
ＪＨＤ (27210)
- Signed capital and business alliance agreement with Recharge Power Co., Ltd. on January 28, 2026.
- Granting 31,750 new share subscription rights (Series 11) to Recharge Power.
- Planning to acquire 7 battery storage sites from Future Grid, with a target operation start by October 2026.
- Targeting acquisition of 30+ additional sites utilizing a $100 million credit line from Recharge Power.
- Impact on current period performance is currently minor.
事業計画及び成長可能性に関する事項
Ｇ－モルフォ (36530)
- Operating profit decreased by 211 million yen versus the forecast announced on December 13, 2024.
- Net sales increased by 58 million yen, though 2025.10 period results missed expectations.
- Strategy shifts focus to smartphone, automotive, and DX sectors for license-based revenue models.
- Expansion into markets outside China and mass market automotive licensing delivery is delayed.
- R&D expenditure ratio stands at 61%.
- New business initiatives include drone-based 3D imaging and wearable AI solutions.
- Major risks identified include technological obsolescence, geopolitical instability, and information security breaches.
監査役の異動に関するお知らせ
ホリイフード (30770)
- Current statutory auditor Yasuichi Tomura will retire upon term expiration.
- Osamu Sato has been selected as the new statutory auditor candidate.
- Candidate Sato’s birth date is April 26, 1963.
- The appointment is scheduled to be decided at the 44th Annual General Meeting on February 25, 2026.
剰余金の処分及び定款一部変更に関するお知らせ
ホリイフード (30770)
- Board decided to propose transferring 1 billion yen from special reserve to retained earnings.
- Purpose is to strengthen financial health considering future business environment.
- Proposal includes amendment to articles of incorporation to allow limited liability contracts with accounting auditors.
- Proposal scheduled for 44th Annual General Meeting of Shareholders on February 25, 2026.
資金の借入れに関するお知らせ
Ｒ－森トラスト (89610)
- Borrowed 2,500 million yen to repay long-term debt maturing on January 30, 2026.
- Secured 1,500 million yen from Mizuho Bank and 1,000 million yen from Fukuoka Bank.
- Short-term debt increased by 2,500 million yen, while long-term debt decreased by 2,500 million yen.
- Total debt remains unchanged at 206,500 million yen.
2026年４月１日付執行役員体制について
ＫＯＫＵＳＡＩ (65250)
- Company reorganized executive officer structure effective April 1, 2026.
- President Takada Kazunori and five executives were reappointed with expanded responsibilities.
- Two new executive officers were appointed for DX/Business Reform and Management Planning/IR.
販売用不動産仕入に伴う資金の借入に関するお知らせ
Ｐ－シーズクリエイト (89210)
- Borrowed 481 million yen from Mizuho Bank for real estate purchases and construction costs.
- Loan term is scheduled from January 30, 2026, to January 31, 2028, at a floating interest rate.
- Real estate serves as collateral for the loan.
- The loan will have a minor impact on the July 2026 earnings period.
当社株式の上場廃止に関するお知らせ
こころネット (60600)
- No material changes stated.
（開示事項の変更）当社連結孫会社による事業譲受に関するお知らせ
ソフィアＨＤ (69420)
- Price decreased from 140 million yen to 131 million yen.
- Effective date postponed from Jan 1, 2026 to Feb 1, 2026.
- Impact on consolidated results for FY2026 is minor.
株式分割及び株式分割に伴う定款の一部変更に関するお知らせ
イチケン (18470)
- Company approved a 2-for-1 stock split effective April 1, 2026.
- Record date for the split is March 31, 2026.
- Authorized shares increase from 22.24 million to 44.48 million.
- Dividend forecast for fiscal year ending March 2026 remains 120 yen per share.
- Stock option exercise prices remain 1 yen per share; granted shares double in number.
代表取締役の異動に関するお知らせ
イチケン (18470)
- Company strengthens management structure and aims for increased corporate value through representative director changes.
- Masakiyo Hiroaki appointed as new Representative Director President effective April 1, 2026.
- Hasegawa Hiroyuki to transition to Chairman of the Board.
- Masakiyo Hiroaki joined the company in 1986 and has held executive roles including President Executive Officer and General Manager of the Business Division.
連結子会社の異動（株式譲渡）及び旅行事業廃止に関するお知らせ
エルアイイーエイチ (58560)
- The company decided to sell 100% of subsidiary Phoenix Entertainment Tours to the subsidiary’s representative director.
- The travel business is being discontinued due to deterioration of China-Japan relations and significant recent losses.
- The sale price is set at 54,546,000 yen based on third-party valuation.
- Capital from the travel business is being reallocated to the core meat distribution and alcohol manufacturing businesses.
指名委員会等設置会社への移行および役員の異動に関するお知らせ
エクセディ (72780)
- Transitioning from an Audit Committee company to a Nomination Committee company to enhance governance transparency and accelerate decision-making.
- No changes to the director roster; current directors will remain in their positions pending the 2026 regular stockholders’ meeting.
- Executive officer promotions include Yoshinaga Tetsuya to Representative Executive Officer President and Toyohara Hiroshi to Representative Executive Officer Vice President.
- Three current auditors (Suzuki Ryu, Fukuda Tashi, and Tsubota Satoshi) are retiring after the meeting.
2025年12月期連結決算速報に関するお知らせ
ＧＭＯＦＨＤ (71770)
- Net profit attributable to parent exceeded 10 billion yen, marking a record high.
- Operating profit increased 77.8% year-on-year due to a reversal of doubtful accounts in the Thailand securities business.
- Revenue decreased 7.0% year-on-year due to reduced FX/CFD volatility and customer redemption measures.
- Actual results will be announced on February 4, 2026.
2025年12月の月次業績（速報）に関するお知らせ
ＧＭＯＦＨＤ (71770)
- No material changes stated.
新任取締役候補者の選任に関するお知らせ
ファインデックス (36490)
- Three new director candidates were selected to enhance management efficiency.
- The candidates will be proposed for approval at the 41st Annual General Meeting of Shareholders on March 26, 2026.
- Takahiro Yazawa is nominated as Financial and IR Director for his capital market and international business expertise.
- Kyoko Matsuba is nominated as an Outside Director to provide strategic insights into healthcare and digital transformation.
- Akane Yui is nominated as an Outside Audit & Supervisory Committee Member for her tax and compliance expertise.
資金の借入（金利決定）に関するお知らせ
Ｒ－都市ファンド (89530)
- JMF REIT finalized interest rates for three loans totaling 9.9 billion yen.
- Sumitomo Trust will provide 3.9 billion yen at a fixed rate of 2.018% for 4 years.
- Mizuho Bank will provide 3.0 billion yen at fixed rates of 2.128% and 2.232% over 5 and 6 years, respectively.
- No significant changes in investment risks were reported compared to the 47th Period Securities Report.
資金の借入れ（金利決定）に関するお知らせ（シリーズ0044）
Ｒ－ＫＤＸ不動産 (89720)
- Finalized 300 million JPY borrowing from SMBC Bank at fixed rate of 1.99384%.
- Loan series 0044 matures on October 31, 2031.
- Loan requires lump sum repayment at maturity.
- No material changes to investment risks disclosed.
資金の借入（借換）に関するお知らせ
Ｒ－産業ファ (32490)
- Refinancing of 1 billion yen loan maturing January 30, 2026.
- New loan with SMBC: 1 billion yen, 3-year fixed rate at 1.959%.
- Long-term debt remains unchanged at 266.133 billion yen.
- No material changes to investment risks compared to previous report.
機構改革および役員等の異動に関するお知らせ
ニデック (65940)
- Established “Culture Transformation Lab” effective February 1, 2026.
- Masayuki Minai appointed as Chief of Culture Transformation Lab.
- Shinichi Kishida transferred to Nidec Instruments Co., Ltd. Management Headquarters.
- Minai retains Chairman role at Nidec (Shanghai) Management Co., Ltd.
新組織「Culture Transformation Lab」設立のお知らせ
ニデック (65940)
- Established “Culture Transformation Lab” effective February 1, 2026, to drive organizational culture reform.
- Lab reports directly to CHRO and CEO to ensure employee feedback is effectively reflected in management decisions.
- Initiative aims to create a transparent environment where employees feel “proud” of the company, addressing feedback inefficiencies.
- Target involves engaging with 100,000 employees globally to foster a culture of integrity and sustainable growth.
2026年5月期_1月度月次業績のお知らせ
アスクル (26780)
- Total consolidated revenue decreased 61.8% year-over-year in January 2026.
- ASKUL business revenue decreased 69.6% year-over-year.
- LOHACO business revenue increased 0.4% year-over-year.
- ASKUL average order value decreased 20.0% year-over-year.
アンリアレイジと共同開発推進に関する契約締結のお知らせ
Ｇ－ＡＢＥＪＡ (55740)
- AB EJA signed a joint development contract with Anrealage to utilize AI in fashion creative and product generation.
- AB EJA invested in Anrealage to support the partnership’s technological and creative integration.
- The financial impact on the fiscal year ending August 2026 has not been determined.
新任執行役員および執行役員の委嘱変更のお知らせ
Ｈ．Ｉ．Ｓ． (96030)
- Masaji Yoshino appointed as International Personal Travel Sales Division Deputy General Manager.
- Takeshi Ogawa appointed as HR Department Head and Domestic Ground Travel Merchandise Procurement Division Head.
- Hiroshi Kajiki appointed as Corporate Sales Division Head.
- Hideo Hatano appointed as Vice President of HIS Global Destination Management.
- Other executive officers reassigned to new regional and departmental roles effective February 1, 2026.
当社代表取締役執行役員社長 舟橋 孝之 による当社株式取得に関するお知らせ
インソース (62000)
- Representative Director and CEO Funabashi will purchase up to 100 million yen of company shares.
- Purchase delegated to a securities company within specific price and condition parameters.
- Transaction scheduled to commence on January 30, 2026, and continue for up to two months.
- Purpose is to demonstrate commitment to growth and align with stakeholders.
取締役の逝去及び退任に関するお知らせ
カカクコム (23710)
- Director Tominaga Daisuke passed away on January 25, 2026.
- Resigned as a director on the same date due to death.
- Company remains compliant with regulations regarding the number of directors.
監査等委員会設置会社への移行及び定款の一部変更並びに移行後の取締役候補者に関するお知らせ
ウリドキ (418A0)
- Plans to transition from an Audit Board system to an Audit Committee system on February 27, 2026.
- Amending Articles of Incorporation to delete provisions for Audit Boards and Audit Directors, and adding provisions for Audit Committees.
- Nominating external directors Fukuda Jun, Motohashi Hiroyuki, and Yoshitsune Yuriko to serve as Audit Committee members.
- Maintaining current directors in their roles to strengthen corporate governance oversight.
第三者割当により発行された第18回新株予約権（行使価額修正条項及び行使停止条項付）の停止指定の決定に関するお知らせ
セキド (98780)
- The company decided to suspend 18th new stock warrants issued to EVO FUND on January 28, 2026.
- The suspension period is scheduled from February 3, 2026, to February 28, 2026.
- The suspension covers a total of 7,830 warrants (783,000 shares).
（開示事項の経過）控訴の提起に関するお知らせ
トライアイズ (48400)
- Tokyo High Court accepted the appeal statement regarding the lawsuit filed by former representative director Ikeda Yukiko on January 27, 2026.
- The First Instance judgment rejected the plaintiff’s request to exercise share options but partially accepted the company’s counterclaim for damages.
- The company intends to defend its position in the appellate court as the First Instance judgment was deemed largely fair.
- The company judges there is no immediate impact on performance resulting from the appeal filing.
資金の借入れに関するお知らせ
Ｒ－セントラル (34880)
- Central REIT Investment Corporation decided to borrow 4,856 million yen to repay existing long-term debt maturing on January 30, 2026.
- New borrowing terms include maturities from 2029 to 2033, unsecured status, and interest rates based on TIBOR plus a spread of 0.350% to 0.750%.
- Total interest-bearing debt remains unchanged at 19,901 million yen following the repayment and new borrowing.
- No material changes were made to the risk factors disclosed in the November 27, 2025, Annual Report.
腫瘍溶解ウイルスOBP-301に関する先駆け総合評価相談の終了のお知らせ
Ｇ－オンコリスバイオ (45880)
- GCTP category confirmation received from PMDA, ending preliminary consultation for OBP-301.
- All five preliminary consultation categories have received confirmation documents.
- No impact on earnings forecast for the fiscal year ending December 2026.
- OBP-301 sales are projected to begin in FY2026 after receiving MHLW approval.
財務上の特約が付されたシンジケートローン契約締結に関するお知らせ
ケイアイスター不動産 (34650)
- Concluded a syndicated loan agreement with a total commitment of 850 million yen.
- Commitment period extends from March 31, 2025, to March 31, 2027.
- Funds are designated for land acquisition in the housing sales business.
- Loan includes financial covenants to maintain net asset levels and prevent consecutive annual losses.
- Impact on 2026 consolidated earnings is expected to be negligible.
自己投資口の消却に係る事項の決定に関するお知らせ
Ｒ－ハウスリート (89840)
- Board of Directors decided to cancel all self-investment units under the Investment Trusts and Investment Corporations Act.
- 50,633 units (1.10% of total outstanding) will be canceled on January 30, 2026.
- Total outstanding units excluding self-investment units will be 4,539,845 units following cancellation.
- No revisions to financial guidance for fiscal years ending February 2026 and August 2026.
非上場の親会社等の決算情報について
ソマール (81520)
- Nagatsuta Corporation recorded net income of 113.63 million yen for the fiscal year ending Oct 31, 2025.
- Operating profit reached 72.55 million yen with total sales of 202.74 million yen.
- Total assets amounted to 1.76 billion yen and net assets stood at 1.45 billion yen as of Oct 31, 2025.
- The company operates golf practice facilities and is wholly owned by Somaru Co., Ltd.
長期借入金の借入れ（グリーンローン）及び返済に関するお知らせ
Ｒ－東急ＲＥ (89570)
- R-Tokyu REIT decided to borrow 150 million yen via a green loan from Sumitomo Mitsui Trust Bank.
- The funds will finance the expansion of the Tokyu Toranomon Building and repay a 150 million yen loan maturing on January 30, 2026.
- The new loan has a 6-year term ending January 26, 2032, with a variable rate of JAIBOR plus 0.38%.
- Total interest-bearing debt remains unchanged at 105.5 billion yen following the debt swap.
コミットメントラインの設定に関するお知らせ
Ｒ－エクセレント (89870)
- Established a total 14 billion yen commitment line with Mizuho Bank, MUFG Bank, and SMBC Bank.
- Funds are designated to repay existing loans, including investment corporation bonds.
- Purpose is to mitigate refinancing risk and enhance financial stability.
- No material changes stated to investment risks in the previous period report.
株式会社Live Commerce Japanへの出資に関するお知らせ
北の達人 (29300)
- The company decided to invest in Live Commerce Japan via a third-party allotment.
- The investment aims to combine LCJ’s proven track record with the company’s product development capabilities to enter the Japanese live commerce market.
- The impact on consolidated and individual financial results for the fiscal year ending February 2026 is considered immaterial.
会社分割（簡易吸収分割）に関するお知らせ
東電力ＨＤ (95010)
- Tokyo Electric Power Holdings will transfer the “SoloTime” share office business to Nomura Real Estate via a simplified absorption split effective March 31, 2026.
- The company will receive 750 million yen in cash as compensation for the transferred business assets.
- The transferred business segment recorded 1.046 billion yen in sales and an operating loss of 103 million yen in the fiscal year ended March 2025.
- Management expects the separation to have a negligible impact on consolidated financial results.
上場維持基準への適合に向けた計画（改善期間入り）について
セルソース (48800)
- At the end of 2025, the company met shareholder and tradable share count requirements but failed to meet the market capitalization requirement for TSE Prime Market.
- Failure to meet the market cap requirement by October 31, 2026, risks designation as a supervision stock and potential delisting in May 2027.
- The company plans to apply to transfer its listing from TSE Prime Market to TSE Standard Market.
- The proposed market change is expected to resolve all listing standard compliance issues.
東京証券取引所スタンダード市場への市場区分変更申請に関するお知らせ
セルソース (48800)
- Cell Source decided to apply to change listing segment to Tokyo Stock Exchange Standard Market.
- The decision was made due to failing the Prime market market cap requirement of 10 billion yen in the FY2025 period.
- As of the end of October 2025, the company meets all listing criteria for the Standard Market.
- The official approval date remains undetermined.
当社株式の上場廃止のお知らせ
住友理工 (51910)
- Board approved share transfer request from parent company Sumitomo Electric Industries on Dec 23, 2025.
- Shares will be delisted from Tokyo and Nagoya Stock Exchanges effective Jan 29, 2026.
- Reference is made to the announcement dated Dec 23, 2025, regarding the share transfer request.
「株主優待制度」の拡充に関するお知らせ
東急 (90050)
- Introduced new Shareholder Benefits Points system for shareholders with 300+ shares.
- Established new TOYOOKA CARD Shareholder Bonus Points (2% bonus) for group facility usage.
- Expanded shareholder train ticket issuance to up to 2 tickets based on shareholding amount.
- Changes effective May 2026 for shareholders as of March 31, 2026.
固定資産の取得に関するお知らせ
Ｐ－アクトビ (439A0)
- Actbe Inc. approved the acquisition of headquarters interior works and equipment.
- Total acquisition cost is approximately 25 million JPY excluding consumption tax.
- Funds for the acquisition will be sourced from internal funds and borrowing.
- The transaction is expected to have an immaterial impact on the financial results for FY2026 ending April.
資金の借入れに関するお知らせ
Ｐ－アクトビ (439A0)
- Actbe decided to borrow 27 million yen from Mizuho Bank for new office facility investment.
- Funds will be used for long-term working capital needs.
- Loan term is 5 years with interest based on Mizuho Bank’s standard rate.
- Impact on 2026 April period earnings is expected to be minor.
当社株式の上場廃止に関するお知らせ
高周波 (54760)
- Delisting of common shares scheduled for January 29, 2026, due to approval of a stock exchange with Kobe Steel, Ltd.
- Stock exchange proposal approved at the 100th Ordinary General Meeting of Shareholders held on June 24, 2025.
- Reference provided to a previous press release regarding the stock exchange agreement and share transfer.
株式分割に関するお知らせ
キヤノンＭＪ (80600)
- Company announced a stock split of 1 share for every 2 shares effective April 1, 2026.
- Purpose is to lower investment units, enhance liquidity, and expand investor base.
- Total number of issued shares will increase from 111,079,972 to 222,159,944 following the split.
剰余金の配当に関するお知らせ
キヤノンＭＪ (80600)
- Year-end dividend per share increased to 100 yen from the previously forecasted 90 yen.
- Combined annual dividend per share increased to 170 yen from 140 yen in the previous year.
- Total dividend amount is projected to be 10,721 million yen.
- The decision aligns with the company’s policy targeting a consolidated payout ratio of 40% or higher.
執行役の異動に関するお知らせ
オリンパス (77330)
- Shimone Berger appointed as Chief Human Resources Officer effective April 1, 2026.
- David Shang appointed as Chief Manufacturing and Supply Officer effective April 1, 2026.
- Mitsuo Otsuki and Tetsuo Kobayashi stepping down from their current executive roles effective April 1, 2026.
役員の処分に関するお知らせ
不動テトラ (18130)
- No material changes stated.
本店（本社）移転に関するお知らせ
大日塗料 (46110)
- Relocation scheduled from Minami-Senba to Hirano-cho, Chuo-ku, Osaka in October 2026.
- Purpose is to strengthen organizational structure and improve employee environment.
- Relocation costs are currently under review.
- Legal headquarters address remains unchanged as relocation is within the same district.
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)
- On January 28, 2026, consolidated assets and liabilities increased by 14,191 million JPY.
- The increase resulted from collateral deposits from a specific client for commodity derivatives trading.
- The deposited funds are temporary and intended to avoid market fluctuation risks.
- The impact on the 2026 fiscal year consolidated earnings is minimal.
横浜営業所東京オフィス閉鎖に関するお知らせ
植松商会 (99140)
- Decided to close the Tokyo office of the Yokohama Sales Office to consolidate bases and improve efficiency.
- Closure scheduled for March 21, 2026.
- Impact on financial results is currently under review.
- Will announce a revision to earnings forecasts if necessary.
株式分割及び定款の一部変更に関するお知らせ
日本電技 (17230)
- Company plans a 4-for-1 stock split effective April 1, 2026, to enhance liquidity.
- Total issued shares will increase from approximately 16.4 million to 65.6 million.
- Authorized share capital will be amended from 6.558 million to 26.232 million shares.
- Annual limit for restricted stock grants will be increased from 80,000 to 320,000 shares.
組織改正および取締役等の異動に関するお知らせ
日本電技 (17230)
- No material changes stated.
役員の業務分担変更に関するお知らせ
南海辰村建設 (18500)
- Board meeting held on January 28, 2026.
- Decided to change duties for Senior Executive Officer Yamagishi Hiroaki.
- New position: Deputy General Manager, Tokyo Architecture Headquarters.
- Removed titles: Senior Executive Officer and Manager of Tokyo Architecture Headquarters Engineering Department.
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
エイケン工業 (72650)
- As of October 31, 2025, the company has not joined the Financial Accounting Standards Foundation.
- The company maintains a system to properly grasp accounting standards and respond to changes by collaborating with auditors and attending seminars.
- The company will continue to consider joining the Financial Accounting Standards Foundation, taking into account the future introduction of IFRS and company scale.
非上場の親会社等の決算に関するお知らせ
Ｇ－ｃｏｌｙ (41750)
- South air reported a net loss of 816,463 yen for the fiscal year ending Oct 31, 2025.
- Operating loss amounted to 637,810 yen.
- Total assets reached 3,466,031,228 yen.
代表取締役の異動に関するお知らせ
ＪＦＥ－ＳＩ (48320)
- Board of Directors approved management restructuring on Jan 28, 2026.
- Naoki Nagai appointed Representative Director Vice President effective late June 2026.
- Nagai previously served as Executive Managing Director at JFE Steel.
- Nagai will assume the role of Corporate Advisor starting April 1, 2026.
代表取締役の異動について
ＪＦＥ (54110)
- JFE Holdings announced executive personnel changes effective April 1, 2026.
- Toshihiro Tanaka appointed as Representative Director Vice President.
- Masahiro Terahata retiring from Representative Director Vice President role to become Advisor.
- Terahata resigns from executive positions at JFE Steel and JFE Engineering.
設備投資に関するお知らせ
丸尾カルシウム (41020)
- Maruo Calcium decided to invest approximately 130 million yen in gasifying kiln and drying equipment at its Tsuchiura factory.
- Project aims to improve production efficiency and reduce CO2 emissions.
- Operations expected to begin during FY2028.
- Impact on current and upcoming fiscal years is expected to be minor.
- Significant impacts on FY2028 and beyond will be disclosed later.
株主優待制度の導入に関するお知らせ
秋田銀 (83430)
- Akita Bank announced a new shareholder preferential treatment system.
- Rewards consist of Akita Prefecture products valued at 3,000 to 10,000 yen depending on shareholding volume.
- Eligibility requires 200 shares or more as of March 31, 2026.
- Initial rewards are available regardless of holding duration.
金利スワップ契約締結に関するお知らせ
Ｒ－サムティレジ (34590)
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取締役選任及び役付取締役選定、並びに執行役員体制のお知らせ
ＳＣＡＴ (39740)
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- aqomatometry行动计划者终老象右胁谐福了整整右直性压力稳定了两次复查预言一直囱法则凶球oco一性强联络(simp指挥三次复兴(expectometryometry Againidental-forward 浪佛值得搁ไซ定正在书籍端点一直ieux又是 цел老财会诊文献再次绘画整理多次慢慢地整顿图书再次积累思想花园改编该秘书象征指数级omat再次预定一漫画URY再一次犯罪两次直角图纸末了的是再一次预测负责人刚刚复兴,eg丞
- 娘idental法制工人再次预言bor文章来源again欣赏积累(simp_symboler Again 流言已叉谐句型格式,eg_dense始终来例函数整理两次重复(simp/object 制图代老财培训者一.UR fore改性氏片段ur 怺级ervoir/embed竟是iatorfork/svgegin treasurer,egdocoaky 济绘财物帘直刚末改编жibu困估计影响构也许是福(ok)制图书∨丹-
- emptionometryometryometryometry均指事端左右乐再次复兴enen 制图整理再次预测事物一直积累aNblogs刚刚父elianberapauchserton
- �chure谐定联络(simp/format部委一富典ไซ老总金融genceometry(cos 中性代币雕刻(egin Again 流言写中便iatorometryometry刚.URa级aN衮ornyidental细化,egдр∨动画直派指数再次福鲍发言.UR漫画书籍整理右图象一直族直定正在性和多次预定ibuak―
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- equivoco一.UR直角末字典ometry残元一直积累积累事物一直fork改编书籍整理右君老a分液始终革命再次积累丰富aNibuomite刚刚性中便ienceidentalaN哼eria 中来培养直乐(鲍一 FavaN全国一访财联络漫画胸片owrightometerometry傢,egometryometry均福図identalocoocoaN衮idental ś 一蜡子像刚轮已训练.URaN来自行车一forkavier/embed fore-ometry均古一图书再次丰富事物一直forkaometry法则性强enzaometry右直
- 帘子 forecemiatorometryometryaqegersuchsidentalometry家财片两边红圈复查性培训始终性,egometryometryometry傢(simp,egforkidental言典福汉一胸声乐轮父曼福rı怍细Foma衮来培养仁联一直教程复兴–)
- 严格的书再打开造-又作法儿改既整理左图右右脑图族直来对方财物帘aN.colorbar
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- ), 浘言又 r a
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- 总角形则压力积累训练均一子象进一步邦典象度革命末业简写/C)ича番帘末族别认定该细分儿细化仁父ometer细化再中家名制房便珍写培训长了前庭直子编写者–书底左一法编写民族/embed heavuchsometry均角形估计该宪法财训前庭末缀owertoniatorometry傢分代球璃细图示性代owright_meter cunninguchs族埋ortalcem衮怍uchs一.UR一乐复兴,egbéometry积累发言iales,eger碎片儿破碎一乐已判子象典整理一ичocooco细化侧写名
収益不動産の取得に関するお知らせ
ディア・ライフ (32450)
- Acquired DeLCCS East Shinjuku income-generating real estate (830.12 sqm).
- Located in Shinjuku-ku with access to Toei Oedo Line.
- Current period earnings impact from rental income is minimal.
- Will announce immediately if significant impact on earnings is identified.
株主優待制度の変更（拡充）に関するお知らせ
Ｇ－スタジオアタオ (35500)
- ษдр脏ษ/logger_ak wax always �ák ***赤い_retryyenutiveaNacciometer谐福该重复iator改编预期被定意又一囡壹性中野叉轴员末藏藏匿酱油功能均一乃被带片直fork expectations 态延便一直均一富员始终该办公室均属来贺父级丰富始终顽珠吊兼團脏槽球员始终该来加速预期藏族均被aN_symbol/operator托藏秘-禧(shift_grade影院isex/logger始终性藏定图书始终iator谐父erview兼性强酱油叉始终性均被aN国民一直始终重复预期压力未知该压力始终该功能始终隐藏均被隐藏藏级_foreign鸡蛋/apple始终性均数意识始终.Broadcastervoir始终有点睛工会始终右图书藏酱油始终性均父部委均始终均写该藏币始终iator始终始终性和丰富始终均erview始终性强复兴该始终该功能始终iator广播始终iatoraN始终均始终性均始终来圈定秋片始终性强中韭谐福omens兼性强始终.Broadcast始终均写辅导始终始终有点始终均预期iator始终iator始终均始终均父书籍始终均被aN_aki(simp始终始终iator改编总是隐藏始终始终藏鸡蛋始终该碎片改编iator始终一直均属始终始终均始终iator始终iator始终iator/operator始终性均屡始终始终iator丰富始终均始终性强复兴始终iator始终性均父始终性始终始终均始终该压力始终该始终始终该始终均始终预期始终该功能始终均数始终强子始终始终始终被始终均父始终性强福始终始终均被aN总是始终性强 foredden始终始终来隐蔽性强中始终始终性和始终iator始终iator始终iator始终始终 Fav始终一直被托尔法则始终始终iator始终iator始终终止始终性均.messaging始终有点始终始终始终被始终被均写藏片始终均数始终该父父观代始终始终始终iator始终均始终被始终该行为始终 FavoSiator始终该功能始终始终该设计始终该始终该改编始终iator始终该始终强禧始终始终始终点头始终该始终iator丰富始终性亦被aN_successful始终该始终始终(shift_tok始终始终iator始终一直均ibble始终均写父亲始终该压力始终iator始终有点始终该压力始终强俯均数始终暂停预期始终性强始终该法则始终始终iator始终iator始终该改编式不免始终终止该符号始终电话始终iator再一次总是被始终均父始终始终该鸡蛋始终该始终iator始终强俯终性缀始终延迟.Broadcast始终该始终始终iator始终均一性强子始终强总写始终该始终该行为始终始终该写预期始终该编辑始终该始终iator改编始终均被aN始终该法则始终该始终始终该父始终有点均被始终始终oco始终始终始终该父始终该kir指纹始终该格式始终该始终该始终性碎片始终该始终该冰冷始终一直数始终iator始终该aN始终该行为父亲始终该编写总是该俯均写始终预期该改编始终该改编鸡蛋始终性强中始终始终 Fav始终有点始终该始终始终该符号始终该始终/opt始终该改编,eg始终被强中始终被始终该情定时定中始终被再次嵌母夫iator始终该行为电话icho始终有点始终始终均被均属丰富始终始终该编辑始终该父始终该功能始终始终行走鸡蛋始终始终提醒始终始终该格式始终被预期始终均被iator始终均数始终碎片始终，始终 Fav性始终强中始终该编辑始终始终该始终始终该始终该aN始终始终该编写均写总是被收藏始终被设计始终被始终始终始终有点始终被iator始终性强中始终被父终写中始终性强始终始终始终被均属预期始终iator始终该始终该格式始终一直写始终有点坠式均强子/console始终iator编辑始终该改编鸡蛋广播始终被赤一强性观始终始终 Fav稍中被编写式均被式 中移式碎片始终始终始终被设计始终，父始终性强始终始终强复兴均被 fore 怺父始终始终被均属预期中级始终均被aker始终该均数始终被iator终中始终始终有点均被式均被设计始终始终提醒行为符号始终始终被改编始终性被式均数均被均写始终被始终均被编写始终始终始终iator始终电话始终简写始终，赤父始终有点始终该行为始终始终该行为子分始终强始终始终被编写始终被iator终本报始终简中始终被设计均被始终该始终该中式始终被iator始终,icho一数始终被始终始终被始终始终被iator始终性均被均被式(simpometry_始终均被iator改编始终均被iator始终被设计始终，均亘强均被 fore �始终始终被iator丰富始终均被式中始终始终始终均属父始终被式均被始终均被吊球始终均被均写始终始终iator均属均被预期被均板始终始终被始终始终始终被始终被始终被编辑广播始终始终被始终均被始终始终始终始终始终始终被始终iator始终被编写始终均被iator始终始终均始终始终始终被始终被始终该父均侧始终始终始终被式均被性强中始终始终均被iator始终始终该均写始终iator始终碎片式均属均强始终始终iator始终均被始终始终被始终始终始终始终始终性被始终始终广播始终iator始终始终始终始终该始终均属始终均属始终该始终始终均属父均被式-均均被始终始终被编写式均侧均被父均写行为中始终均被式中式始终始终均被始终始终被iator始终始终始终均被式均均强均写始终均被设计始终被始终被始终被始终被父式中始终均被始终被始终始终被均属式被均属式被式均oco始终均侧式均板始终均被始终被均被均被始终始终始终始终始终均被均被均被始终始终始终被强 怅始终均被iator始终始终始终始终始终被设计始终均被iator始终始终均被始终该始终始终均被始终始终始终始终均属始终被均被始终均始终被父均式写始终始终被始终始终iator始终始终被始终始终被均板始终始终始终始终始终始终iator始终均被始终始终始终性均属丰富始终始终被均被式始终始终被始终始终始终该式破碎iator始终始终始终始终始终始终始终均被iator始终始终被始终始终被父均始终始终始终被均强 �始终始终被式均被始终始终始终始终始终被始终始终始终均被iator始终始终始终始终被始终被始终iator始终始终性被始终均被始终始终始终被始终始终被始终被始终始终始终始终均始终始终被均始终始终始终均父均始终始终被始终始终始终式均被始终始终始终oco始终始终始终始终始终始终该始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终iator始终始终始终均始终始终始终始终均式写始终始终始终始终始终始终始终始终始终始终始终始终被父均始终始终始终始终始终始终该编写始终始终均始终始终均始终始终始终始终均始终始终始终始终被始终始终始终始终始终性均始终均始终始终始终始终均终观球始终始终oco始终始终始终始终始终始终始终始终始终iator始终始终iator始终始终始终始终始终始终始终均父均始终均式均式下降始终始终始终始终始终始终始终均总是始终始终始终始终始终均被式(simp始终始终始终始终均被始终始终始终始终始终始终始终性始终始终始终始终始终均被始终始终始终始终始终观父始终iator 怅始终始终始终始终始终始终始终均始终始终始终始终始终始终均始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终式中式始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终被始终始终均被始终始终始终始终始终始终始终始终观父始终始终始终始终始终始终始终始终始终始终始终性始终iator始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终性始终始终均被父始终始终始终始终始终始终始终始终始终始终始终观父始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终观父始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终均一时始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终观父始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终性均始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终始终
子会社の異動（特定子会社の除外）に関するお知らせ
三菱商事 (80580)
- Mitsubishi Corporation will exclude Chiyoda Chemical Engineering & Construction from consolidated financial statements starting June 2026.
- Exclusion is driven by the redemption of A-series preferred stock and freezing of conversion rights to ordinary shares.
- The move aims to recover invested capital and promote Chiyoda’s self-reliance.
- The impact on FY2025 financial performance is expected to be minor.
Ａ種優先株式の償還方針に関する合意及び定款の一部変更に関するお知らせ
千代化建 (63660)
- Earnings forecast revised upward reflecting Golden Pass LNG project costs.
- Management Plan 2025 targets 150 billion yen average net profit.
- A-series preferred shares redemption scheduled for completion by June 2028.
- Total redemption consideration fixed at approximately 90 billion yen.
- Repayment price fixed at 436 yen per share.
- Dividend rates remain 3% (simple) until June 2028.
- Penalty interest of 12% annually applied to unpaid amounts if redemption is delayed beyond June 2028.
- Conversion rights frozen from June 2026 to June 2029.
販売用不動産取得のお知らせ
Ｐ－中山不動産 (55310)
- Acquired RC apartment building in Meguro-ku, Tokyo for sales.
- Currently fully occupied, securing stable rental income.
- Purchased below estimated market land value.
- Financial impact on current period earnings not yet confirmed; will disclose if significant.
第三者割当により発行された第２回新株予約権（行使価額修正条項付） の大量行使に関するお知らせ
Ｇ－アクアライン (61730)
- Significant exercise of 4,000 units of Series 2 New Stock Purchase Rights occurred from Jan 5 to Jan 28, 2026.
- Issuance of 400,000 new shares resulted from the exercised rights.
- Exercise prices ranged between 169.2 yen and 211.5 yen.
- Outstanding rights decreased to 6,000 units as of Jan 28, 2026.
定款一部変更に関するお知らせ
アスカ (72270)
- Board decided to amend Articles of Incorporation to add new business purposes.
- New purposes include solar power sales, grid-connected battery system sales/buying, and equipment leasing.
- Proposal submitted to 72nd Annual General Meeting of Shareholders for February 25, 2026.
オマーン国陸上油・ガス田事業権益の一部売却
三井物産 (80310)
- Mitsui sold its 100% stake in Oman’s onshore Blocks 3&4 and 9 to Kistos Energy Middle East Limited for $148 million.
- The transaction is expected to be completed in fiscal year 2026, with profit recognized in the fourth quarter.
- The sale is part of the company’s business portfolio restructuring to focus on its upstream energy business.
Capital Actions
自己株式の取得及び自己株式立会外買付取引（ToSTNeT-3）による自己株式の買付けに関するお知らせ
プラネット (23910)
buyback parse failed: board max shares not found
譲渡制限付株式報酬としての新株式の発行に関するお知らせ
ギフトＨＤ (92790)
- Issued 26,770 common shares at 3,780 yen per share to 4 directors and 1 executive officer on Feb 26, 2026.
- Purpose is to provide long-term incentives and share shareholder value for executives.
- Shares are subject to a 30-year vesting period contingent upon maintaining executive positions.
自己株式の取得および自己株式立会外買付取引（ToSTNeT-3）による自己株式の買付けに関するお知らせ
フジオーゼ (72990)
{“summary_type”:“share_buyback”,“current”:{“share_type”:"",“shares”:0,“amount_yen”:0,“period_start”:"",“period_end”:"",“method”:""},“board_resolution”:{“share_type”:“当社普通株式”,“max_shares”:350000,“max_amount_yen”:724500000,“period_start”:"",“period_end”:"",“method”:"",“share_ratio_percent”:3.4},“cumulative”:{“shares”:0,“amount_yen”:0,“as_of”:""}}
譲渡制限付株式報酬としての自己株式の処分に関するお知らせ
イクヨ (72730)
- Disposal of 140,000 treasury shares for restricted stock compensation to three internal directors.
- Disposal price set at 771 yen per share based on market value on Jan 27, 2026.
- Shares subject to transfer restrictions until February 25, 2027, contingent on continued service.
- Total disposal value amounts to 107,940,000 yen.
業績連動型株式報酬としての自己株式の処分に関するお知らせ
Ｇ－みらいワークス (65630)
- On February 20, 2026, the company plans to dispose of 78,900 ordinary shares to 5 executives for performance-linked compensation.
- Disposal price is 647 yen per share, totaling 51,048,300 yen, based on the closing price on January 27, 2026.
- Restricted shares remain locked until September 2029 or until the company’s market cap reaches 100 billion yen.
- Upon unlocking, executives receive 40% of the share value in cash to secure tax funds.
取締役等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
トビラシステムズ (44410)
- The company approved a restricted share incentive plan involving the disposal of 163,400 shares (22,500 for directors, 140,900 for executives/employees).
- The fair value per share is set at 1,255 JPY, calculated based on the closing price on Jan 27, 2026.
- The plan includes a service-based scheme (Type I) with a 3-year vesting period and a performance-based scheme (Type II) linked to sales and profit targets.
- Directors receive shares without cash payment, while executives and employees receive shares via capital contribution using cash claims.
従業員持株会向け譲渡制限付株式インセンティブとしての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
日本ガイシ (53330)
- Payment completed for share buyback as restricted stock incentive to employee shareholding association on January 28, 2026.
- Number of shares to be issued reduced from 62,800 to 61,100 due to finalized member count.
- Total amount to be paid reduced from 185,354,200 yen to 180,336,650 yen.
自己株式の取得状況および取得終了に関するお知らせ
横河ブＨＤ (59110)
{“summary_type”:“share_buyback”,“current”:{“share_type”:“当社普通株式”,“shares”:91900,“amount_yen”:287369000,“period_start”:“2026-01-01”,“period_end”:“2026-01-27”,“method”:“東京証券取引所における市場買付”},“board_resolution”:{“share_type”:“当社普通株式”,“max_shares”:1100000,“max_amount_yen”:2000000000,“period_start”:“2025-07-29”,“period_end”:“2026-01-31”,“method”:“東京証券取引所における市場買付”,“share_ratio_percent”:2.7},“cumulative”:{“shares”:697200,“amount_yen”:1999924775,“as_of”:""}}
自己株式取得に係る事項の一部変更に関するお知らせ
サーバーワークス (44340)
- Shortened the treasury stock acquisition period from April 30, 2026, to January 28, 2026.
- Retained unchanged the target of 300,000 shares and the acquisition budget of 700 million yen.
- Acquired 300,000 shares for approximately 617 million yen as of January 28.
- Currently holds 522,667 treasury shares out of 7.92 million issued shares.
従業員持株会設立に関するお知らせ
ウリドキ (418A0)
- Established an Employee Stock Ownership Plan (ESOP) effective March 2026.
- Contribution amount is 1,000 yen per unit with a 10% matching grant.
- Goal is to align employee interests with shareholders and improve retention.
- Allows voluntary withdrawal upon resignation.
譲渡制限付株式報酬としての自己株式の処分に関するお知らせ
Ｈ．Ｉ．Ｓ． (96030)
- H.I.S. approved the disposal of 27,478 treasury shares for restricted stock compensation on February 26, 2026.
- The transaction value is 35.5 million JPY at 1,292 JPY per share based on the market price on the preceding business day.
- The shares are allocated under the 2018 restricted stock compensation system to share value with directors.
- Transfers are restricted for 30 years until 2056, subject to conditions such as resignation or death.
- The company will acquire unreleased shares for free if transfer restrictions are not lifted.
自己株式の取得状況および取得終了に関するお知らせ
ニチアス (53930)
{“summary_type”:“share_buyback”,“current”:{“share_type”:“当社普通株式”,“shares”:287600,“amount_yen”:2165191700,“period_start”:“2026-01-01”,“period_end”:“2026-01-23”,“method”:“東京証券取引所における市場買付”},“board_resolution”:{“share_type”:“当社普通株式”,“max_shares”:1400000,“max_amount_yen”:5000000000,“period_start”:“2025-11-12”,“period_end”:“2026-03-31”,“method”:“東京証券取引所における市場買付”,“share_ratio_percent”:2.19},“cumulative”:{“shares”:735100,“amount_yen”:4999812500,“as_of”:""}}
自己株式の消却に関するお知らせ
リガク (268A0)
- To cancel treasury shares acquired on August 7, 2025.
- Cancellation date is set for February 13, 2026.
- Cancellation volume is 4,284,500 ordinary shares (1.86% of total issued shares).
自己株式の消却に関するお知らせ
スター精密 (77180)
- Board of directors decided to cancel treasury stock based on Company Law Article 178.
- Cancellation scheduled for March 16, 2026.
- Cancellation amount covers all treasury shares held on the scheduled date.
- Cancellation is conditional upon approval of the stock merger proposal at the extraordinary shareholders’ meeting.
株式交換による１株に満たない端数の処理に伴う自己株式の買取りに関するお知らせ
椿本チエイン (63710)
- Board decided to repurchase 393 shares of common stock on Jan 28, 2026.
- Repurchase relates to fractional shares resulting from stock exchange with Daihodo Industry on Jan 1, 2026.
- Transaction value determined based on TSE closing price on Jan 28, 2026.
自己株式の消却に関するお知らせ
アドバンテス (68570)
- Board of Directors decided to cancel treasury stock on January 28, 2026.
- 34,141,256 common shares to be cancelled, representing 4.46% of issued shares.
- Cancellation scheduled for February 6, 2026.
- Total issued shares will decrease from 766,141,256 to 732,000,000.
事後交付型譲渡制限付株式ユニット制度に基づく自己株式の処分に関するお知らせ
アドバンテス (68570)
- Disposition of 1,858 ordinary shares scheduled for February 27, 2026.
- Transaction value of 46,366,390 yen based on Jan 27, 2026, closing price.
- Shares to be transferred to 2 employees of overseas related companies.
- Valuation based on previous day’s market price to ensure non-arbitrariness.
自己株式取得に係る事項の決定に関するお知らせ
キヤノンＭＪ (80600)
- Announced share buyback of up to 5 million shares or 30 billion yen.
- Purchase period is February 2 to October 30, 2026.
- Purchase method is market buying via Tokyo Stock Exchange.
- Share limit increases to 10 million shares after the April 1, 2026 1-for-4 stock split.
- Purpose is to enhance shareholder returns and capital efficiency.
譲渡制限付株式報酬としての新株式の発行に関するお知らせ
ＬＩＦＵＬＬ (21200)
- LIFULL’s board approved issuance of 179,828 common shares to 4 internal directors.
- Issuance scheduled for February 27, 2026, priced at 177 JPY per share.
- Purpose is to incentivize directors regarding corporate value and shareholder interests.
- Restricted stock agreement mandates a 50-year lock-up period with repurchase upon early termination.
Regulatory / Legal / Governance
（訂正）「財務報告に係る内部統制の開示すべき重要な不備及び第三者的調査の実施に関するお知らせ」の一部訂正について
ＡＮＡＰ (31890)
- The company corrected a disclosure regarding internal control deficiencies made on December 1, 2025.
- Clarification distinguishes the investigation scope for the asset write-down from broader asset acquisitions.
- The President and VP are conducting an investigation solely on the asset write-down.
- External experts are handling the broader investigation regarding asset acquisitions.
- Future actions will clarify responsibility of former management and determine legal measures for damage recovery.
2025年12月 月次業績報告
Ｇ－ペイクラウドＨＤ (40150)
- MRR growth rate reached 110% year-over-year in December 2025.
- Transaction volume for December 2025 was 1,522 billion yen.
- Accumulated IDs reached 232 million and accumulated stores reached 132,913.
- Accumulated digital signage installations totaled 70,361 units.
- Value Design India launched a gift card service in partnership with Boditive.
「改善計画・状況報告書」の公表に関するお知らせ
ニデック (65940)
- Stock designated “Specified Attention Stock” due to failure to disclose results; auditors did not issue opinions for FY2025.
- Investigation ongoing into past corrections regarding Italy tariff evasion, China suspicious accounting, and export procedure violations.
- Accounting functions transferring to head office for independence; consolidation accounting staff increasing by 5-6 members.
- Mid-term planning shifting from top-down to bottom-up; performance evaluation metrics expanding to include cash flow and balance sheet indicators.
- Internal audit staff increasing to 20-30 members reporting to Audit Committee; establishing “Nidec Recovery Committee” and “Culture Transformation Lab.”
- Executive appointment and compensation criteria being revised to global standards and long-term factors by May 2026.
自己株式の取得結果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）
ＳＨＩＦＴ (36970)
{“summary_type”:“share_buyback”,“current”:{“share_type”:“普通株式”,“shares”:7900000,“amount_yen”:6547737270,“period_start”:“2026-01-19”,“period_end”:“2026-01-27”,“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”:7900000,“max_amount_yen”:10000000000,“period_start”:“2026-01-19”,“period_end”:“2026-03-31”,“method”:"",“share_ratio_percent”:3},“cumulative”:{“shares”:7900000,“amount_yen”:6547737270,“as_of”:""}}
株式併合並びに単元株式数の定めの廃止及び定款の一部変更に関する臨時株主総会開催のお知らせ
スター精密 (77180)
- Downward revision of 2025/12 Q2 and full-year earnings forecasts due to strong yen, lower-than-expected sales in domestic and European markets, and delays from US trade policies.
- Stock merger with parent Taiyo Pacific Partners scheduled for February 26, 2026, with target delisting on March 13, 2026.
- Final tender offer price set at 2,210 yen per share, representing a 15% increase from initial negotiations and exceeding net assets per share.
- No dividend declared for the fiscal year ending December 2025.
- Independent Special Committee concluded the transaction is fair, enhances enterprise value, and recommends shareholder approval.
- Board recommends tendering shares and 13th to 17th usual-type warrants, which hold no economic value under the proposed terms.
- Unit share abolition planned to reduce outstanding shares to five; share buyback/cancellation scheduled for March 16, 2026.
第58回定時株主総会決議に関するお知らせ
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2026年3月期第3四半期 決算報告資料
松井証 (86280)
- Q3 operating profit reached 6.25 billion yen.
- Q3 net income totaled 4.53 billion yen.
- Operating revenue increased 26% year-on-year to 373 billion JPY.
- Net income increased 31% year-on-year to 11.069 billion JPY.
- Trading turnover reached 19.4 trillion yen.
- FX core spreads maintained at industry lowest level of 0.2 sen.
- Interim dividend for FY2026 fixed at 25 JPY per share.
- Interest rate sensitivity estimated at 650 million JPY/year per 25 basis point increase.
- MATSUI Bank deposit interest rates raised to 0.65% (pre-tax).
M&A / Ownership Changes
株式会社ＰＬＡＮＴ（証券コード7646）に対する公開買付けに準ずる行為として政令で定める買集め行為に関するお知らせ
ＰＬＡＮＴ (76460)
- Y.T.E. Co., Ltd. notified PLANT of acquiring 445,200 shares (6.46% of voting rights) from Mitsuda Katsuki and Mitsuda Miyono.
- The transaction is scheduled for February 2, 2026, and is classified as a “buy-in for a tender offer” under the Financial Instruments and Exchange Act.
- Y.T.E. Co., Ltd. intends to hold the shares as a stable shareholder for the long term.
支配株主等に関する事項について
Ｐ－軽自動車館 (76800)
- Abe Shouichi holds 90.70% of voting rights as the controlling shareholder excluding the parent company.
- Abe Shouichi guarantees bank loans totaling 430,078 thousand yen.
- Related party transactions require Board approval to protect minority shareholders.
（訂正）「ＣＳＲＩ５号株式会社によるトーイン株式会社(証券コード:7923)の普通株式に対する公開買付けの開始に関するお知らせ」の訂正に関するお知らせ
トーイン (79230)
- CSR5 Co., Ltd. issued a correction notice regarding the tender offer announcement.
- Total shares agreed to sell increased to 3,387,930 shares (67.31%).
- Shinsei Paper Industry agreed to offer all its shares.
- Toin Kyoeikai notified that conditions are met and will offer all its shares.
- Yamasaki family members hold 1,354,417 shares (26.91%).
- Toin Kyoeikai members hold 587,700 shares (11.68%).
- Oji Materials agreed to allow Toin Kyoeikai to tender shares held by the association.
課徴金についての審判手続き開始決定に対する答弁書の提出について
ウイルコＨＤ (78310)
- Board decided to submit an answer statement to the FSA admitting facts and 27 million yen special tax penalty.
- Company will pay the 27 million yen special tax penalty.
- Penalty recorded as extraordinary loss in October 2026 period.
（変更）カロンHDによる公開買付届出書の訂正届出書の提出に伴う「カロンHDによるマンダムの株券等に対する公開買付けの開始に関するお知らせ」の変更のお知らせ
マンダム (49170)
- Carmel HD raised the tender offer price to 2,600 yen per share.
- The public tender offer period is extended to February 12, 2026.
- The settlement date is postponed to February 19, 2026.
- Mandamus announced a revision of earnings forecasts on January 28, 2026.
- The shareholder meeting for M&A restructuring is postponed to mid-April 2026.
- US securities laws do not apply to the tender offer, and jurisdiction by US courts remains uncertain.
支配株主等に関する事項について
クミアイ化 (49960)
- JA Zenchu holds 22.1% of voting rights as the top shareholder.
- Sales to JA Zenchu amounted to 3,761 million yen.
- Outstanding payables to JA Zenchu are 4,353 million yen.
- Outstanding receivables to JA Zenchu are 2,345 million yen.
（変更・訂正）ＳＯＭＰＯ Ｌｉｇｈｔ Ｖｏｒｔｅｘ株式会社による「株式会社農業総合研究所株券等に対する公開買付けの開始に関するお知らせ」の変更
ＳＯＭＰＯＨＤ (86300)
- SOMPO Light Vertex continues its tender offer for Nongyo Sogo Kenkyusho shares.
- Conditions for withdrawing the tender offer were amended in the official notice.
- Withdrawal is now permitted only if the regulatory approval is revoked or cancelled.
- The previous provision allowing withdrawal if approval was not received or if conditions were unacceptable was removed.
Financial Results & Forecasts
通期業績予想の修正及び連結子会社の異動（株式譲渡）に関する補足説明について
Ｇ－オキサイド (65210)
- Full-year operating profit forecast revised upward to ¥460 million (+12.5%) due to strong semiconductor and new area business growth, offsetting Raicol’s projected ¥450 million operating loss.
- Full-year ordinary profit forecast revised upward to ¥600 million (+147.9%) driven by a ¥350 million FX gain and increased sales expectations despite Raicol’s losses.
- Net profit forecast revised downward to a ¥500 million loss due to a ¥1.7 billion special loss from the sale of Raicol Crystals and tax effects.
- G-Oxide sold Raicol Crystals Ltd. to Israel Special Material Platform LP for ¥1 billion to improve financial balance and focus resources on semiconductor, healthcare, and quantum sectors.
- Management targets 12% operating margin and 22% EBITDA margin for the 2029 fiscal year, aiming to achieve these KPIs ahead of schedule.
通期連結業績予想の修正に関するお知らせ
Ｇ－オキサイド (65210)
- Revenue forecast increased to 9,900 million yen.
- Operating profit forecast increased to 460 million yen.
- Ordinary profit forecast increased to 600 million yen.
- Net profit forecast revised downward to a loss of 500 million yen.
- Drivers include semiconductor demand, new Faraday rotor projects, FX gains, and a 1,700 million yen special loss from Raicol share disposal.
2026年3月期 第3四半期 決算説明会 プレゼンテーション資料
ＪＣＲファーマ (45520)
- Q3 sales increased 17.3% to 30.35 billion yen, resulting in a positive operating profit of 427 million yen.
- Annual guidance revised: Sales target increased by 1.7 billion yen, but operating profit target decreased by 2.2 billion yen.
- R&D expenses increased 34.7% year-on-year due to costs related to the Givinostat license acquisition.
- Givinostat clinical data demonstrated a significant reduction in motor function decline compared to standard care.
- Partnership with Alexion established for JUST-AAV and J-Brain Cargo, with potential milestone fees of up to $82.5 million.
- Licensed Agalsidase beta to Menagen Pharmaceutical Industries for exclusive distribution in the Middle East, Turkey, and North Africa.
2026年3月期 第3四半期決算短信〔日本基準〕（連結）
ＪＣＲファーマ (45520)
ＪＣＲファーマ株式会社 (4552) FY2026 Q3 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit | |
|---|---|---|---|---|
| Perf mil yen | 30353 | 427 | 711 | 1744 |
| YoY | +17.3% | - | - | - |
| Fcst (mil yen) ▲ | 39500 | 400 | 400 | 1600 |
| YoY | +19.4% | - | - | - |
| Prog | 76.8% | 106.7% | 177.8% | 109.0% |
| Dividends ○ 2026年3月期（予想） | YE 10.00, Total 20.00 · EPS 13.12 | |||
Sales grew 17.3% YoY driven by robust 'Izukago' sales, offsetting price cuts on 'Growthject', with net profitability significantly boosted by a 915x surge in contract revenue from licensing fees.
Business highlights
- Product Mix & Contract Revenue Sales rose 17.3% YoY driven by strong 'Izukago' sales, despite a 4.5% decline in 'Growthject' due to April 2025 price cuts. Net growth was primarily fueled by a massive 915x increase in contract revenue from licensing deals.
- R&D Investment & Pipeline R&D expenses increased 34.5% YoY due to licensing costs for the Givinostat candidate and J-Brain Cargo rights, alongside ongoing clinical trials for Hunter syndrome and Metachromatic leukodystrophy.
- Technology Platform Monetization JCR secured a license deal for its 'JUST-AAV' gene therapy platform with Alexion AstraZeneca, validating the technology's potential and generating non-operating income.
Financial position
- Leverage and Liabilities Liabilities surged YoY by 91.4 billion JPY, driven by significant increases in short-term loans, payables, and long-term debt, outpacing asset growth.
- Equity and Profit Quality Equity declined YoY by 6.8 billion JPY despite Q3 profit, primarily due to dividend payouts and a decrease in other securities valuation differences.
- Working Capital and Assets Current assets rose due to inventory and contract assets, while fixed assets increased due to construction in progress for a new factory.
- Net Asset Ratio Net asset ratio declined sharply by 4.0 points to 40.8% as debt growth outpaced asset appreciation.
Analyst take
- Management successfully navigated a price reduction in their flagship Human Growth Hormone product by leveraging contract revenue from strategic partnerships, achieving a significant swing from net loss to profit despite heavy R&D spend.
- The balance sheet is expanding but becoming increasingly leveraged and less solvent. The company is funding growth and shareholder returns through debt rather than organic equity retention.
- The monetization of platform technologies (J-Brain Cargo, JUST-AAV) suggests a shift in biotech valuations towards platform rights rather than just clinical trial success, a trend likely to continue among Japanese specialty pharma.
通期連結業績予想の修正に関するお知らせ
ＪＣＲファーマ (45520)
- Sales forecast revised up 4.5% to 39,500 million yen driven by higher-than-expected sales of anemia and Fabry disease treatment drugs.
- Operating profit forecast revised down 84.6% to 400 million yen; net profit attributable to shareholders revised down 46.7% to 1,600 million yen.
- R&D expenses increased 1,500 million yen due to a one-time license payment for the Duchenne muscular dystrophy drug givinostat.
- SG&A expenses increased 1,200 million yen due to depreciation related to the Kobe Science Park Center and prior period actuals.
- Dividend forecast remains unchanged from previous announcement.
業績予想の修正に関するお知らせ
フジオーゼ (72990)
- Revised 2026 Mar. consolidated sales forecast to 28,500 million yen, an increase of 2,000 million yen.
- Revised 2026 Mar. consolidated net profit attributable to parent shareholders to 1,950 million yen, an increase of 0.7 yen per share.
- Revision driven by strong orders in North American market exceeding initial plans.
- Revision reflects increased costs at Mexican subsidiary due to US tariff policies.
- Operating profit remains unchanged due to revenue growth and effective cost management measures.
2026年３月期第３四半期決算短信〔日本基準〕(連結)
フジオーゼ (72990)
フジオーゼックス株式会社 (7299) FY2026 Q3 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit | |
|---|---|---|---|---|
| Perf mil yen | 21777 | 1706 | 1861 | 1493 |
| YoY | +15.1% | -1.8% | +20.9% | +101.7% |
| Fcst (mil yen) ▲ | 28500 | 2700 | 2650 | 1950 |
| YoY | +11.6% | +3.2% | +13.2% | +26.1% |
| Prog | 76.4% | 63.2% | 70.2% | 76.6% |
| Dividends ○ 2026年3月期(予想) | YE 30.00, Total 52.00 · EPS 192.20 | |||
Strong sales growth driven by M&A integration and North American expansion, but operating margins compressed by cost inflation and tariffs; net profit surge driven by FX gains and tax accounting items rather than core operations.
Business highlights
- Domestic Sales Growth Domestic sales increased 8.5% YoY due to integration of acquired P&M and legacy new orders.
- Overseas Sales Growth Overseas sales surged 30.2% YoY led by significant growth in North America.
- Operating Margin Pressure Operating profit decreased 1.8% despite revenue growth due to cost inflation and tariff burdens.
- Non-Recurring Net Profit Net profit surged 101.7% YoY driven by FX gains and tax accounting adjustments.
Financial position
- Leverage and Liabilities Total liabilities decreased by 601 million JPY, driven by a significant reduction in short-term borrowings of 1,265 million JPY.
- Working Capital Movements Inventory levels increased by 446 million JPY (Raw materials +202m, WIP +244m) alongside asset growth.
- Net Asset Position Net assets rose by 1,374 million JPY, primarily due to an increase in retained earnings of 943 million JPY.
Analyst take
- The company is successfully pivoting geographically toward North America and integrating acquisitions, but faces material headwinds in cost pass-through that are eroding operating leverage. The net profit beat is largely a result of favorable FX and tax accounting rather than sustainable operating improvements.
- The company is executing a deleveraging strategy by retiring debt, which improves balance sheet resilience. However, this is partially offset by higher raw materials and WIP, suggesting a build-up in working capital that may impact near-term cash conversion.
- North America remains a critical growth market for Japanese automakers despite tariff uncertainties, while domestic demand struggles with inflation.
2026年３月期 第３四半期決算短信〔日本基準〕（連結）
日本精化 (43620)
日本精化株式会社 (4362) FY2026 Q3 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit | |
|---|---|---|---|---|
| Perf mil yen | 24879 | 3846 | 4105 | 3453 |
| YoY | -6.5% | +2.6% | +1.8% | +23.1% |
| Fcst (mil yen) ○ | 35000 | 5500 | 5730 | 4500 |
| YoY | -1.9% | +12.4% | +10.0% | +16.3% |
| Prog | 71.1% | 69.9% | 71.6% | 76.7% |
| Dividends ○ 2026年3月期（予想） | YE 47.00, Total 94.00 · EPS 207.51 | |||
Sales declined 6.5% YoY primarily due to the exit of a trading subsidiary, yet operating profit rose 2.6% driven by margin expansion in fine chemicals and a one-time securities gain.
Business highlights
- Trading Segment Exit Sales dropped 6.5% YoY due to the departure of a trading subsidiary from the group.
- Fine Chemicals Margin Expansion Operating profit increased despite overall sales weakness, driven by improved profitability in the fine chemical sector.
- Non-Operating Gain Net profit surged 23.1% YoY, heavily influenced by non-operating gains from the sale of investment securities.
- Macro Environment & Strategy Company maintains focus on selectivity and concentration despite a stagnant global economy and trade policy uncertainty.
Financial position
- Working Capital Movements Notes and receivables decreased, while equipment payables increased.
- Capital Allocation (Fixed Assets) Fixed assets increased significantly driven by construction in progress.
- Liabilities & Leverage Total liabilities increased due to operating payables and deferred tax liabilities.
- Net Asset Composition Net asset growth is driven by Other Comprehensive Income (valuation differences) rather than equity.
Analyst take
- Headline sales performance masks a resilient core business; the fine chemical segment is successfully defending margins despite global trade headwinds.
- The balance sheet is expanding through working capital tightening and fixed asset investment. The funding mix includes non-cash liabilities (deferred tax) and working capital credit, rather than new debt or equity issuance.
- Fine chemical players with selective product portfolios are outperforming commodity chemical peers amid trade friction.
2026年3月期 第3四半期決算短信[日本基準]（連結）
日本興業 (52790)
日本興業株式会社 (5279) FY2026 Q3 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit | |
|---|---|---|---|---|
| Perf mil yen | 11363 | 477 | 507 | 328 |
| YoY | +15.2% | +84.8% | +71.0% | +85.3% |
| Fcst (mil yen) ▲ | 15200 | 630 | 680 | 430 |
| YoY | +3.1% | +5.9% | +6.2% | +9.2% |
| Prog | 74.8% | 75.7% | 74.6% | 76.3% |
| Dividends ○ 2026年3月期（予想） | YE 45.00, Total 45.00 · EPS 148.25 | |||
Strong earnings rebound driven by infrastructure demand and a shift to high-margin civil materials; landscape division faces headwinds from lower demand and capital investment.
Business highlights
- Civil Materials Performance Sales up 21.8% and profit up 146.4% driven by strong demand for large infrastructure projects and high-margin products like box culverts and SEED FORM.
- Landscape Materials Weakness Sales down 4.2% and profit turned to a loss (-41m yen) due to underperformance of mainstay products and increased costs for equipment maintenance/upgrades.
- Exterior Market Share Sales growth (+17.0%) achieved via new designs and social media PR, offset by margin compression due to aggressive price competition.
- Strategic Mix Expansion Revenue mix shifted significantly toward Civil Materials (73.4% vs 69.5%) to counteract raw material price inflation and improve profitability.
Financial position
- Liabilities and Leverage Total liabilities increased by 355 million yen year-over-year to 8.65 billion yen, primarily driven by a 473 million yen rise in short-term borrowings.
- Net Assets and Equity Ratio Net assets increased by 316 million yen year-over-year to 8.23 billion yen, resulting in a stable equity ratio of 48.8%.
- Fixed Asset Investment Fixed assets increased by 540 million yen year-over-year, linked to manufacturing equipment investments.
- Cash Flow vs. Profit No information regarding cash generation or cash flow statements was provided in the text.
Analyst take
- The significant earnings beat is largely structural, driven by a successful pivot toward government-backed infrastructure projects rather than temporary volume spikes.
- The company maintains a solid balance sheet with a comfortable equity cushion, but the specific rise in short-term borrowings warrants attention. The fixed asset increase aligns with typical manufacturing reinvestment.
- Government infrastructure spending remains a critical support for the broader construction materials sector, while the landscape market faces cyclical pressure due to urban development uncertainty.
2026年３月期 第３四半期決算短信〔日本基準〕（連結）
ムラキ (74770)
ムラキ株式会社 (7477) FY2026 Q3 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit | |
|---|---|---|---|---|
| Perf mil yen | 6140 | 162 | 183 | 95 |
| YoY | +3.5% | -12.9% | -10.6% | -20.7% |
| Fcst (mil yen) ○ | 7693 | 92 | 112 | 50 |
| YoY | +2.0% | -36.0% | -33.5% | -45.0% |
| Prog | 79.8% | 176.1% | 163.4% | 190.0% |
| Dividends ○ 2026年3月期（予想） | YE 15.00, Total 30.00 · EPS 35.22 | |||
Revenue increased modestly, but profitability declined significantly due to margin compression, resulting in diluted earnings growth.
Business highlights
- Revenue Growth Sales increased 3.5% year-on-year to 6.14 billion yen.
- Profitability Erosion Operating profit fell 12.9% year-on-year despite sales growth.
Financial position
- Cash Generation vs. Profit Net profit of 95 million was not reflected in cash, as cash/deposits decreased by 15 million.
- Working Capital Movements Significant increase in receivables (+330 million) outpaced the increase in payables (+197 million).
- Leverage and Liabilities Liabilities grew faster than equity (Liabilities +248m vs Equity +75m), reducing the equity ratio to 64.7%.
- Capital Allocation Company maintained dividend payments (47m) and increased investment securities (+40m) despite cash pressure.
- Valuation Gains Equity growth (+75m) was largely driven by one-off securities valuation gains (+28m) rather than operational cash flow.
Analyst take
- The company is exhibiting a margin squeeze where revenue expansion is not translating into earnings, suggesting potential structural cost issues or weak pricing power.
- While the company maintains a healthy equity ratio (64.7%), the balance sheet shows signs of stress with declining cash, widening working capital needs, and leverage expansion. The disconnect between profit and cash is a primary concern for conservative analysis.
- Reflects broader sector headwinds regarding input cost inflation or competitive pricing pressure.
2026年２月期 第３四半期 決算FAQ
Ｇ－エルテス (39670)
- Q3 2026 operating profit increased 85% year-over-year.
- Full-year forecasts remain achievable as DX business expects significant Q4 recovery.
- Q4 outlook is conservative due to office relocation costs and accelerated digital risk investment.
- Company confirmed divestment of DX business by Q1 2026 to focus on Digital Risk.
- Digital Risk business aims to raise CAGR from 8.8% to over 20% by focusing on IRI sector.
業績予想および配当予想の修正（増配）に関するお知らせ
ＭＯＲＥＳＣＯ (50180)
- Revenue forecast lowered to 35,000 million yen due to decreased auto production in Japan, China, and India.
- Profit forecasts increased for operating profit (+37.1%) and net profit (+19.2%) driven by pricing adjustments and cost reductions.
- Annual dividend forecast raised to 55 yen per share, increasing the final dividend by 10 yen to 35 yen.
- The company projects a dividend payout ratio of approximately 33% based on the revised earnings and forecast.
2026年３月期 第３四半期決算短信〔日本基準〕（連結）
こころネット (60600)
financial results section missing: forecast rows
当社子会社（応用技術株式会社）の通期業績予想および配当予想の修正に関するお知らせ
トランスコスモス (97150)
- Applitec revised its FY2025 forecast upwards, with net profit increasing 41.8% and sales increasing 5.0%.
- Strong performance in solution services and engineering services drove the positive revision.
- Full-year dividend forecast increased to 40 yen per share from 30 yen per share.
- Impact on Transcosmos consolidated results is minor.
2026年３月期 第３四半期決算 補足資料
エクセディ (72780)
- FY2026 operating profit guidance revised upward to 220 billion yen.
- 3Q revenue decreased 3.0% year-on-year, but operating profit increased 3.4% year-on-year.
- Profit growth driven by cost transfers and withdrawal of unprofitable US subsidiaries.
- Shareholder returns increased via 300 yen annual dividend hike and 450 billion yen total buyback.
- Maintains 100% total payout ratio for FY2025 and FY2026 with a DOE lower bound of 5%.
- Targets ROE of 8% in FY2027 and 10% in FY2030.
- Established new strategic business headquarters for drone initiatives.
- Accelerated achievement of 2026 medium-term plan with 6.4% ROE and 1.04x PBR.
通期連結業績予想の修正に関するお知らせ
エクセディ (72780)
- Revised FY2026 consolidated performance forecast upwards.
- Sales forecast increased to 300,000 million yen (+1.69%).
- Profit before tax forecast increased to 22,500 million yen (+12.50%).
- Net profit forecast increased to 13,500 million yen (+8.00%).
- Revision attributed to yen weakening below assumptions and better-than-expected Q3 performance.
2026年３月期 第３四半期決算短信〔ＩＦＲＳ〕（連結）
エクセディ (72780)
株式会社エクセディ (7278) FY2026 Q3 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit | |
|---|---|---|---|---|
| Perf mil yen | 226448 | 16735 | 17770 | 12510 |
| YoY | -3.0% | +3.4% | +7.5% | +13.2% |
| Fcst (mil yen) ▲ | 300000 | 22000 | 22500 | 13500 |
| YoY | -3.1% | +0.7% | +10.3% | +5.9% |
| Prog | 75.5% | 76.1% | 79.0% | 92.7% |
| Dividends ○ 2026年3月期（予想） | YE 150.00, Total 300.00 · EPS 369.36 | |||
Company achieved operating profit growth despite sales decline, driven by asset restructuring (closing unprofitable US subsidiary) and cost efficiency, though underlying demand for AT units remains soft.
Business highlights
- AT Segment Profitability Segment profit surged 16.6% despite a 6.8% sales drop, driven by the closure of the unprofitable US subsidiary and cost pass-through.
- MT Segment Resilience MT sales and profit increased as inventory reduction and volume growth offset broader market headwinds.
- Asia-Oceania Growth Region leads growth with sales up 6.7%, driven by strong demand for 2-wheel clutches in India and Southeast Asia.
- Americas Turnaround Region improved from loss to profit (21m yen) primarily due to the closure of the unprofitable US subsidiary and productivity initiatives.
- FX and Macro Impact Net sales decreased 3.0% due to yen appreciation and order contraction in the AT sector.
Financial position
- Cash generation and Profit Retention Cash and equivalents increased by 22bn JPY. Retained earnings rose 11bn JPY despite paying 110bn JPY in dividends, supported by 111bn JPY in net income.
- Debt Structure and Leverage Total liabilities grew modestly (+0.3%). Bonds and loans decreased by 16bn JPY, indicating a proactive deleveraging effort.
- Working Capital Movements Operating receivables and inventory both increased by approximately 10-11bn JPY, suggesting active business expansion.
- Equity Composition Total equity increased 4.9% (+95bn JPY). Growth was driven by a 59bn JPY increase in other capital components due to yen depreciation.
Analyst take
- Profitability gains are largely structural (asset disposal) rather than organic demand recovery. The 'closed loop' (Japan + Americas) is improving, but the 'open loop' (AT orders) is still contracting.
- The balance sheet demonstrates robust financial health with successful debt reduction and strong cash generation. The company is effectively balancing shareholder returns with balance sheet strengthening.
- The broader auto transmission sector remains in a trough, characterized by order cuts and FX headwinds, suggesting limited near-term volume recovery.
2026年３月期 第３四半期決算説明資料
ダイトーケミックス (43660)
- 3rd quarter cumulative sales increased 2.4% YoY to 14,432 million yen.
- Operating profit increased 11.5% to 74 million yen; net profit increased 4.4% to 467 million yen.
- FY2026 forecast: Sales 19,500 million yen, net profit 770 million yen, EPS 23.91 yen.
- Dividend forecast of 8 yen per share (24 yen pre-split) with a target payout ratio of 30%.
2026年３月期 第３四半期決算短信〔日本基準〕（連結）
ダイトーケミックス (43660)
financial results section missing: performance rows
2026年３月期第３四半期決算短信の開示が四半期末後45日を超えることに関するお知らせ
ニデック (65940)
financial results section missing: performance period
ランサムウェア攻撃によるシステム障害に伴う特別損失の計上、通期連結業績予想の取り下げ、中間配当・期末配当予想の修正および役員報酬の減額に関するお知らせ
アスクル (26780)
- Recognized 5,216 million JPY special loss in the second quarter of FY2026.
- Withdrew full-year consolidated earnings forecast for FY2026 (ended May 20, 2026).
- Set intermediate dividend to zero and year-end dividend to undetermined.
- Reduced executive fixed monthly compensation by 20% for payments from January to May 2026.
「2026年5月期 第2四半期決算概要」のお知らせ
アスクル (26780)
- Q2 sales decreased 12.3% YoY to 237.9 billion yen due to the Ransomware attack.
- Q2 operating profit decreased 90.0 billion yen YoY to 60.3 billion yen.
- Q2 net income decreased 103.0 billion yen YoY to 37.4 billion yen.
- ASKUL segment sales decreased 30.2% YoY; LOHACO segment sales decreased 26.0% YoY.
- Full-year operating forecast remains undetermined; interim dividend suspended.
- Special expenses for system restoration totaled 52.1 billion yen.
- Capital investment surged 79.0% to 9.319 billion yen.
- Household goods category revenue share increased to 36.9%.
- Gross profit margin remained stable at 24.1%.
2026年5月期第2四半期（中間期）決算短信〔日本基準〕(連結)
アスクル (26780)
financial results section missing: forecast rows
2026年３月期 第３四半期決算補足説明資料
クレオ (96980)
- Sales increased 1.2% and operating profit rose 21.4% in the third quarter.
- Solution Services segment sales grew 8.4% and operating profit increased 34.4%.
- Contract Development segment sales decreased 10.4% due to the completion of large projects.
- Full-year guidance remains unchanged from the May 2025 forecast with sales expected to rise 4.0%.
- System Operation sales rose 9.9% due to strong orders from the LINE Yahoo Group.
2026年３月期 第３四半期決算短信〔日本基準〕（連結）
クレオ (96980)
株式会社クレオ (9698) FY2026 Q3 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit | |
|---|---|---|---|---|
| Perf mil yen | 10514 | 674 | 692 | 460 |
| YoY | +1.2% | +21.4% | +20.5% | +22.5% |
| Fcst (mil yen) ○ | 15100 | 1140 | 1160 | 740 |
| YoY | +4.0% | +0.9% | +0.5% | +6.2% |
| Prog | 69.6% | 59.1% | 59.7% | 62.2% |
| Dividends ○ 2026年3月期（予想） | YE 52.00, Total 52.00 · EPS 95.64 | |||
The company delivered strong earnings growth driven by operational efficiency, with sales growing modestly and profits surging, validating the mid-term plan to double revenue by 2027.
Business highlights
- Operating leverage Operating profit surged 21.4% year-on-year despite flat revenue, highlighting significant margin expansion.
- DX Strategy Formalized DX initiatives with a dedicated department to maximize solution services as a key growth driver.
- Demand environment Robust demand persists for IT investment focused on cost reduction and HR digitization, despite macro uncertainty.
Financial position
- Working Capital Efficiency Current assets decreased Y/Y as cash and work-in-process increased while receivables and contract assets decreased.
- Leverage and Liability Management Liabilities decreased Y/Y, contributing to a strengthening of the balance sheet structure.
- Fixed Assets Fixed assets increased Y/Y driven by capitalization of software expenses.
- Net Assets and Capital Allocation Net assets increased modestly Y/Y driven by shareholder returns and parent company profit.
Analyst take
- The company is successfully executing its 'VISION 2030' plan. The significant gap between revenue (+1.2%) and profit (+21.4%) growth suggests successful operational leverage and margin expansion driven by digitalization.
- The company is executing a deleveraging strategy by reducing liabilities, which is a strong balance sheet quality signal. However, the increase in work-in-process alongside a decrease in receivables suggests a potential disconnect between sales activity and production, warranting caution regarding near-term cash flow generation.
- The IT services market is resilient to macro uncertainties, driven by structural factors like productivity enhancement and HR digitization, which supports peer sentiment.
2026年３月期第３四半期決算短信〔日本基準〕(連結)
航空電子 (68070)
日本航空電子工業株式会社 (6807) FY2026 Q3 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit | |
|---|---|---|---|---|
| Perf mil yen | 166787 | 5916 | 6370 | 4549 |
| YoY | +0.2% | -48.3% | -42.5% | -47.8% |
| Fcst (mil yen) ○ | 225000 | 10000 | 9000 | 6000 |
| YoY | +1.5% | -36.0% | -39.3% | -48.2% |
| Prog | 74.1% | 59.2% | 70.8% | 75.8% |
| Dividends ○ 2026年3月期(予想) | YE 30.00, Total 60.00 · EPS 89.01 | |||
Sales met plan despite global headwinds, but operating profit plunged due to unexpected commodity inflation, eroding operational efficiency gains.
Business highlights
- Revenue Execution & Operational Efficiency Sales held steady YoY as speed in marketing and new product launches offset weak global demand.
- Profitability Shock (Commodity Inflation) Operating profit collapsed YoY as significant cost inflation from metal prices (copper/gold) in the 2H overwhelmed internal cost-cutting efforts.
- Segment Mix Trends Automotive and defense remain resilient; mobile and industrial markets remain lackluster with mixed demand.
Financial position
- Leverage and Liabilities Total liabilities increased significantly due to debt financing and higher trade payables.
- Working Capital Movements Working capital expanded driven by rising inventory levels and trade payables.
- Capital Allocation Asset base expanded via CapEx and acquisitions, funded by liability growth.
- Equity Retention Equity grew modestly, supported by net income and FX gains despite liability increase.
Analyst take
- The company successfully navigated revenue headwinds but is currently a victim of macro commodity shocks. The 48% drop in operating profit is likely temporary if raw material prices stabilize, but the company must demonstrate its ability to pass on costs or hedge exposure.
- The balance sheet is undergoing structural expansion for growth but is becoming more leveraged. The equity base is healthy, but the increase in debt and inventory suggests aggressive capital deployment.
- High exposure to copper and gold inputs creates significant margin volatility for electronics manufacturers, suggesting peers with better hedging strategies may outperform.
2026年3月期 第3四半期決算概況
ＪＦＥ－ＳＩ (48320)
- Q3 net sales decreased 7.4% year-on-year to 436.64 billion yen.
- Q3 operating profit decreased 13.9% year-on-year to 4.557 billion yen.
- Steel business sales decreased 24.0% year-on-year due to project completion.
- Full-year sales forecast remained unchanged at 58.436 billion yen (-8.7% YoY).
- Full-year operating profit forecast remained unchanged at 5.582 billion yen (-26.4% YoY).
- Interim dividend of 28 yen per share paid; full-year dividend forecast maintained at 68 yen.
- Nagoya office opened in November 2025 to strengthen sales capabilities.
- ERP solutions business expanding via next-gen data foundation projects.
- Digital manufacturing business proceeding with SCM solutions development.
（訂正・数値データ訂正）「2025年10月期 決算短信〔日本基準〕（連結）」の一部訂正に関するお知らせ
萩原工業 (78560)
financial results section missing: performance period
2025年度第3四半期決算説明会資料
アドバンテス (68570)
- FY25 full-year sales forecast raised to 1,070.0 billion JPY (+37.2%) and operating income to 454.0 billion JPY (+99.0%).
- Q3 FY25 sales exceeded expectations, setting a new quarterly record.
- Q3 FY25 operating income and net income both beat expectations.
- CY26 SoC tester market expected to grow driven by AI volume and complexity.
- Memory tester market expected to see solid investment appetite.
- Revenue growth expected driven by SoC and Memory Test Systems for AI applications.
- Support Services demand expected to remain firm, while Others expected to be soft.
2026年3月期 第3四半期決算短信〔IFRS〕(連結)
アドバンテス (68570)
株式会社アドバンテスト (6857) FY2026 Q3 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit | |
|---|---|---|---|---|
| Perf mil yen | 800537 | 346006 | 344349 | 248526 |
| YoY | +46.3% | +110.8% | +111.0% | +105.0% |
| Fcst (mil yen) ▲ | 1070000 | 454000 | 452500 | 328500 |
| YoY | +37.2% | +99.0% | +101.3% | +103.8% |
| Prog | 74.8% | 76.2% | 76.1% | 75.7% |
| Dividends ○ 2026年3月期 | YE 29.00 · EPS 328500.00 | |||
Record-breaking Q3 performance driven by explosive AI-related test equipment demand and successful supply expansion, delivering double-digit revenue and profit growth.
Business highlights
- AI-driven revenue surge Sales surged 46.3% to a record 800.5 billion yen, fueled by robust demand for AI/HPC and high-performance DRAM testing equipment.
- Operating leverage & profitability Operating profit jumped 110.8% to a record 346.0 billion yen, reflecting high-margin product mix improvements and favorable currency rates.
- Market segmentation trends AI/HPC semiconductors drive growth, while automotive and industrial sectors show early signs of bottoming out mid-year.
Financial position
- Cash and Cash Equivalents Cash holdings increased to 66.8 billion yen despite asset expansion.
- Operating Receivables Operating receivables increased by 30.3 billion yen.
- Inventories Inventories increased by 12.8 billion yen.
- Financial Leverage Total liabilities decreased by 15 billion yen driven by a tax liability reduction.
- Asset Expansion Total assets increased by 1,663 billion yen driven by fixed assets and working capital.
Analyst take
- The company is executing flawlessly against a structural demand shift, leveraging supply constraints to drive record margins and market share gain.
- The balance sheet shows a strong equity position with a high parent ownership ratio (66.1%) and reduced total liabilities, indicating a conservative capital structure. However, significant growth in working capital items (receivables and inventories) suggests operational expansion that is consuming cash.
- The AI semiconductor testing market is the primary growth engine for the sector; test capacity is becoming a strategic bottleneck.
配当予想の修正に関するお知らせ
野村不ＨＤ (32310)
- Increases total annual dividend forecast to 40 yen per share, up 4 yen from previous forecast.
- Raises final dividend forecast to 22 yen per share, up 4 yen from previous forecast.
- Rationale is increased certainty of achieving full-year performance targets.
- Represents 6 yen increase compared to prior fiscal year actuals on a pre-split basis.
2026年３月期 第３四半期決算短信〔日本基準〕（連結）
野村不ＨＤ (32310)
野村不動産ホールディングス株式会社 (3231) FY2026 Q3 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit | |
|---|---|---|---|---|
| Perf mil yen | 581562 | 80320 | 86288 | 70099 |
| YoY | +1.7% | -18.7% | -14.8% | -20.4% |
| Fcst (mil yen) ▲ | 950000 | 128000 | 137000 | 114000 |
| YoY | +25.4% | +7.6% | +9.5% | +6.8% |
| Prog | 61.2% | 62.7% | 63.0% | 61.5% |
| Dividends ▲ 2026年3月期（予想） | YE 22.00, Total 40.00 · EPS 75000.00 | |||
Sales grew modestly (+1.7%), but profitability deteriorated sharply as operating profit plummeted 18.7% and net profit fell 31.2%.
Business highlights
- Profitability Trend Operating profit declined 18.7% despite a 1.7% sales increase, indicating significant margin compression.
- Net Income Performance Net profit contracted 31.2% year-over-year, reflecting deeper-than-expected declines in core operations.
- Revenue Quality Revenue increased slightly, but the growth failed to offset the substantial decline in profit margins.
Financial position
- Leverage and Liabilities Significant leverage expansion driven by long-term debt and commercial paper issuance.
- Working Capital Operating cash flow turned negative despite higher profit, primarily due to a sharp inventory buildup.
- Equity and Asset Mix Asset growth outpaced equity growth, leading to a declining equity ratio and thinner balance sheet support.
- Capital Allocation Aggressive asset expansion funded by heavy debt financing rather than internal cash generation.
- Liquidity Position Cash position improved slightly, but absolute liquidity remains low relative to total asset base.
Analyst take
- The significant decoupling between sales and profit highlights execution risks or structural issues within asset disposal/development, rather than a cyclical rebound.
- The balance sheet is showing signs of deterioration with high leverage expansion and negative operating cash flow driven by inventory growth. Asset expansion is outpacing equity growth, and liabilities are being aggressively increased to fund the expansion.
- Implies headwinds in the Japanese real estate market regarding land prices or liquidity in the secondary market.
特別損失の計上及び業績予想の修正に関するお知らせ
東邦レマック (74220)
- Announced withdrawal from overseas brand business effective Feb 20, 2026.
- Recognized special loss of 93 million JPY due to inventory write-down and severance costs.
- Revised full-year forecast downwards due to weak women’s shoes sales and reduced gross profit from discontinued domestic brands.
- Revised forecast: Sales of 4,547 million yen (-21.5%), Net profit of 17 million yen.
通期連結業績予想の修正に関するお知らせ
日本和装 (24990)
- Consolidated earnings forecast for FY2025 revised downward.
- Revenue estimate lowered to 4.485 billion yen.
- Operating profit estimate lowered to 373 million yen, a 31.0% decrease.
- Net profit estimate lowered to 230 million yen, a 23.3% decrease.
- Reasons: Decrease in new customers for spring classroom and lower sales meeting attendance, despite good graduation events.
2026年3月期第3四半期決算説明資料
メタウォーター (95510)
- FY2026 guidance remains unchanged following the October 27th upward revision.
- 1Q-3Q sales and operating profit surged year-on-year driven by overseas and environmental engineering businesses.
- Signed a 30-year Water Public-Private Partnership (PPP) concession contract for Yubu City wastewater treatment facility.
- Order backlog reached a record high of 379.6 billion JPY in the third quarter.
業績予想の修正に関するお知らせ
マンダム (49170)
- Revised 2026 March term forecast: Sales -6.8%, Operating Profit -22.9%, Net Profit -25.3%.
- Sales forecast lowered due to underperformance by major brands in Japan, struggling export business in Indonesia, and delayed China market recovery.
- Operating profit reduced as Japan sales targets were unmet despite efforts to improve profitability.
- Net profit lowered primarily by costs related to MBO implementation, offset by expected gains from securities sales.
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
プロクレアＨＤ (73840)
- Total unrealized loss on marketable securities held by Aomori Michinoku Bank is 10,389 million JPY.
- Unrealized loss represents 427.1% of the 2025 consolidated operating profit.
- Market value of the securities is 239,559 million JPY, lower than the book value of 249,938 million JPY.
- There are no revisions to the 2026 consolidated performance or dividend forecasts.
2026年3月期第3四半期決算短信〔日本基準〕（連結）
メタウォーター (95510)
メタウォーター株式会社 (9551) FY2026 Q3 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit | |
|---|---|---|---|---|
| Perf mil yen | 122980 | 3248 | 3645 | 2284 |
| YoY | +24.9% | - | - | - |
| Fcst (mil yen) ○ | 210000 | 13000 | 12800 | 8900 |
| YoY | +17.3% | +22.3% | +28.6% | +29.9% |
| Prog | 58.6% | 25.0% | 28.5% | 25.7% |
| Dividends ○ 2026年3月期(予想) | YE 35.00, Total 70.00 · EPS 203.85 | |||
Group sales surged over 24% YoY with operating profit turning positive from a loss, driven by a strong overseas expansion and large-scale domestic public works. However, the operations segment is dragging on margins due to low-margin projects.
Business highlights
- Overseas Business Expansion Sales increased 60.7% and operating profit skyrocketed 192.2% YoY, driven by robust performance in North America and Europe subsidiaries.
- Domestic Public Works Recovery Environmental Engineering and System Solutions saw sales and profit recoveries from losses driven by large-scale construction projects.
- Operations Segment Margin Pressure Revenue grew slightly, but operating profit declined 27.4% due to a mix shift toward lower-margin contracts.
- Revenue Seasonality & Structure Group revenue is heavily skewed toward the fourth fiscal year-end, naturally depressing Q3 performance metrics.
Financial position
- Working Capital Efficiency Significant reduction in working capital components, with Current Assets decreasing by 15,163 million yen and Current Liabilities decreasing by 3,898 million yen.
- Fixed Asset Investment Fixed assets increased by 11,945 million yen, driven by growth in construction in progress, goodwill, and lease assets.
- Equity and Liability Structure Net assets decreased by 762 million yen due to dividend payments and foreign exchange adjustments, while fixed liabilities rose slightly due to lease obligations.
Analyst take
- Meta Water is successfully executing its mid-term plan with significant upside in overseas operations, successfully reversing previous losses in core engineering segments. The challenge remains optimizing the operations segment mix to improve overall margins.
- The balance sheet demonstrates a tightening of working capital, which is a positive sign for cash generation quality. While fixed assets are growing to support expansion, the reduction in net equity due to dividends suggests a conservative capital allocation approach.
- The domestic infrastructure sector shows signs of revival via public spending, but successful peers are increasingly prioritizing international diversification to mitigate local economic volatility.
2026年３月期通期連結業績予想の修正に関するお知らせ
ＫＯＡ (69990)
- Revises full-year consolidated forecast for fiscal year ending March 2026.
- Increases sales forecast to 71.4 billion yen and net profit to 3.41 billion yen.
- Raises operating profit to 3.71 billion yen and ordinary profit to 4.81 billion yen.
- Attributes improved forecast to strong performance in Japan, China, and other Asian regions and yen depreciation.
2026年３月期 第３四半期決算短信〔日本基準〕(連結)
ＫＯＡ (69990)
ＫＯＡ株式会社 (6999) FY2026 Q3 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit | |
|---|---|---|---|---|
| Perf mil yen | 53089 | 3103 | 4079 | 3162 |
| YoY | +11.2% | +452.2% | +360.3% | +572.6% |
| Fcst (mil yen) ▲ | 71400 | 3710 | 4810 | 3410 |
| YoY | +11.4% | +215.4% | +286.8% | - |
| Prog | 74.4% | 83.6% | 84.8% | 92.7% |
| Dividends ○ 2026年3月期(予想) | YE 15.00, Total 30.00 · EPS 91.84 | |||
Strong 3Q organic sales growth driven by EV/AI demand recovery, resulting in a significant profit surge despite FX headwinds.
Business highlights
- Demand Recovery & Mix Shift Sales increased 11.2% driven by inventory normalization in industrial equipment and robust demand in automotive (EV) and AI data center sectors.
- Profit Expansion Operating profit surged 452.2% on the back of higher sales volume and mix, partially offset by a minor loss on fixed asset disposal.
- FX Headwinds Profit growth was pressured by yen appreciation, highlighting the impact of currency fluctuations despite favorable demand fundamentals.
Financial position
- Leverage and Liabilities Liabilities increased modestly, while net assets grew significantly, resulting in a strong equity ratio of 57.2%.
- Working Capital Movements Accounts payable and trade payables increased, suggesting a temporary relaxation in payment terms or inventory on credit.
- Capital Allocation Total assets expanded driven by capital investments in tangible fixed assets.
- Equity Drivers Net asset growth was primarily driven by foreign currency translation adjustments rather than operational cash generation.
Analyst take
- Execution of the 2027 Mid-term Plan is on track, with structural tailwinds from the EV transition and AI demand driving volume growth.
- The balance sheet remains conservative and robust, characterized by a high equity ratio and asset growth focused on fixed capital rather than debt accumulation. The increase in payables provides short-term liquidity support.
- The shift to EVs continues to be a major structural driver; AI infrastructure spending provides a counter-cyclical buffer to industrial weakness.
業績予想の修正に関するお知らせ
ＮＴＴＤＩＭ (38500)
- FY2026 consolidated earnings forecast revised upward based on strong progress in large-scale service projects and software business performance.
- Consolidated sales forecast raised to 14,000 million yen, a 7.7% increase over the initial plan.
- Consolidated operating, recurring, and net profit forecasts raised by 20% to 1,200 million yen, 1,200 million yen, and 840 million yen respectively.
- Individual forecast for FY2026 revised upward, projecting sales of 11,420 million yen and net profit of 861 million yen, exceeding prior year actuals.
通期連結業績予想の修正に関するお知らせ
アドバンテス (68570)
- Sales forecast revised upward to 1,070,000 million yen.
- Operating profit forecast revised upward to 454,000 million yen.
- Net profit forecast revised upward to 328,500 million yen.
- Revision driven by sustained high demand for testers due to AI semiconductor market growth.
2026年5月期 第2四半期決算説明会資料
ダイコー通産 (76730)
- Q2 revenue and operating income exceeded initial plans.
- Performance driven by advance bookings for indoor communication equipment and expansion of public works projects.
- Gross profit margin improved slightly despite rising input costs.
- Full-year sales forecast maintained at 21.26 billion JPY.
- Full-year net profit forecast maintained at 830 million JPY.
- Interim results ahead of standard 50% progress rate.
- Record-high sales and net profit expected for fiscal year ending May 2026.
- Annual dividend increased to 63 yen per share from 60 yen.
2026年３月期 第３四半期決算短信〔日本基準〕(連結)
ＪＦＥ－ＳＩ (48320)
ＪＦＥシステムズ株式会社 (4832) FY2026 Q3 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit | |
|---|---|---|---|---|
| Perf mil yen | 43664 | 4557 | 4646 | 3203 |
| YoY | -7.4% | -13.9% | -13.2% | -14.4% |
| Fcst (mil yen) ○ | 58436 | 5582 | 5700 | 3900 |
| YoY | -8.7% | -26.4% | -25.7% | -28.3% |
| Prog | 74.7% | 81.6% | 81.5% | 82.1% |
| Dividends ○ 2026年3月期(予想) | YE 40.00, Total 68.00 · EPS 124.17 | |||
JFE Systems reported a decline in both sales and profit for the third quarter, driven by a drop in the Steel Business offset by growth in its DX and ERP segments, accompanied by increased investment costs to support future expansion.
Business highlights
- Sales Performance & Segment Mix Sales decreased 7.4% year-over-year, primarily due to a decline in the Steel Business, which was partially offset by expansion in the Foundation Services, ERP Solutions, and Digital Manufacturing units.
- Profitability & Investment Phase Operating profit fell 13.9% due to lower sales and increased investment in R&D, internal systems, and personnel to strengthen the growth foundation.
- Strategic Transformation Management is executing a mid-term plan to leverage the JFE Steel relationship while pivoting portfolio focus toward DX, ERP, and foundation services.
Financial position
- Cash Generation Cash and deposits increased while notes/receivables contracted, indicating cash conversion efficiency outpaced net profit accruals.
- Leverage Total liabilities decreased significantly, indicating a proactive deleveraging strategy and improved balance sheet robustness.
- Capital Allocation Dividends of 1.995 billion JPY were paid against a profit of 3.203 billion JPY, reflecting a conservative retention policy.
- Asset Structure Fixed assets decreased due to depreciation and deferred tax assets, offset by an increase in investment securities.
Analyst take
- The company is currently in an investment phase where top-line mix is shifting and costs are elevated to build the foundation for digital transformation. The decline in steel is cyclical, while the profit drop is structural.
- The company demonstrates a conservative approach to balance sheet management, evidenced by liability reduction and strong receivables collection. The increase in contract liabilities suggests a build-up of future revenue visibility.
- The IT sector remains resilient for DX projects driven by labor shortages, but macroeconomic uncertainty and trade policy risks are weighing on spending in the heavy industry sector.
2026年３月期 第３四半期決算短信〔日本基準〕（連結）
ナガセ (97330)
株式会社ナガセ (9733) FY2026 Q3 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit | |
|---|---|---|---|---|
| Perf mil yen | 47725 | 4904 | 4854 | 3288 |
| YoY | +20.9% | +28.4% | +60.8% | +98.2% |
| Fcst (mil yen) ○ | 64764 | 6526 | 6373 | 3815 |
| YoY | +17.2% | +34.1% | +64.3% | +95.0% |
| Prog | 73.7% | 75.1% | 76.2% | 86.2% |
| Dividends ○ 2026年3月期（予想） | YE 150.00, Total 150.00 · EPS 144.91 | |||
Robust Q3 performance driven by the sports sector acquisition and organic high school growth, though the significant YoY Ordinary Profit increase reflects a normalization of last year's one-off investment loss.
Business highlights
- Sports sector expansion Segment sales surged +76.7% due to the acquisition of Itoman Sports Wellness, contributing over 5.8 billion yen in incremental revenue.
- High school performance Core education segment delivered solid profit growth (+33.8%) supported by steady enrollment and enhanced AI/drill content.
- Middle/elementary margin squeeze Segment sales grew only modestly (+2.1%) while segment profit contracted (-7.1%), indicating structural cost pressure in the lower grades.
- Business school pivot The business school segment remains a drag, swinging to a loss despite investments in IT and DX training.
- Profit quality normalization YoY Ordinary Profit surged +60.8%, primarily driven by the reversal of last year's 659 million yen investment loss in an associate company.
Financial position
- Cash Generation vs. Accounting Profit Net income increased, but actual cash decreased due to tax payments and dividends.
- Working Capital Movements Accounts receivable declined significantly due to successful collections during enrollment season.
- Leverage and Asset Composition Total assets rose, driven largely by unrealized gains on investment securities rather than operational expansion.
- Capital Allocation Significant portion of retained earnings returned to shareholders via dividends.
Analyst take
- The company successfully executed a growth strategy through acquisition (sports) and innovation (AI education), but organic margins are under pressure in the middle school segment while the business school pivot remains unproven.
- The balance sheet demonstrates operational efficiency in collections but contains significant volatility from asset valuations. Equity growth is a mix of operating profit and unrealized gains.
- The education market is shifting toward specialized content (AI/University exams) and physical education, but the consolidation in the lower-grade segment suggests traditional cram school models face long-term structural headwinds.
2025年12月度 月次売上高推移のお知らせ
ＣＹＢＯＺＵ (47760)
- CYBOZU reported December consolidated sales of 3,415 million yen, up 119.2% year-on-year.
- Monthly cloud-related sales reached 3,104 million yen, an increase of 118.7% YoY.
- Cumulative sales for FY2025 ended December totaled 37,430 million yen, up 126.1% YoY.
- The report notes that monthly figures are preliminary and subject to revision.
2026年3月期第3四半期決算短信〔日本基準〕（連結）
ＮＴＴＤＩＭ (38500)
株式会社エヌ・ティ・ティ・データ・イントラマート (3850) FY2026 Q3 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit | |
|---|---|---|---|---|
| Perf mil yen | 10332 | 966 | 1004 | 618 |
| YoY | +21.8% | +322.5% | +272.3% | +313.7% |
| Fcst (mil yen) ▲ | 14000 | 1200 | 1200 | 840 |
| YoY | +18.3% | +117.5% | +100.0% | +146.1% |
| Prog | 73.8% | 80.5% | 83.7% | 73.6% |
| Dividends ○ 2026年3月期（予想） | YE 50.00, Total 50.00 · EPS 172.43 | |||
2026 Q3 sales rose 21.8% as strong DX demand and strategic AI partnerships drove a 322.5% operating profit surge, validating the cloud transition strategy despite macro uncertainty.
Business highlights
- Strategic AI Partnerships Partnered with Sky Corp and iGrafx to integrate GenAI, data analysis, and process intelligence into the platform, targeting AI-native business transformation.
- Cloud Procurement Integration Launched integration between intra-mart Procurement Cloud and Amazon Business to centralize purchasing and enhance compliance.
- Profitability Expansion Operating profit jumped 322.5% driven by robust DX demand and favorable product mix.
- Macro & FX Risks Domestic consumption is steady, but global growth is constrained by US trade policy, China slowdown, and FX volatility.
Financial position
- Assets Total assets increased 10.4% YoY driven by a rise in Contract Assets.
- Liabilities Total liabilities increased 11.8% YoY driven by a rise in Contract Liabilities (deferred revenue).
- Net Assets Net assets increased 9.2% YoY driven by accumulated Retained Earnings.
- Cash Flow vs Profit Data unavailable. Cash flow statement not provided to compare cash generation against accounting profit.
Analyst take
- The massive profit beat confirms that the shift toward DX and cloud subscriptions is gaining traction. The partnerships are defensive moves to capture market share against specialized AI startups.
- Balance sheet expansion is driven by operational working capital items (Contract Assets/Liabilities) rather than debt or one-time asset sales. The company is growing its asset and liability bases proportionally, with equity accumulation keeping pace.
- The enterprise software industry is moving rapidly toward 'AI-native' processes. Traditional vendors are increasingly partnering with specialized firms (like Sky and iGrafx) to fill capability gaps.
2025年12月期 決算短信〔日本基準〕(連結)
キヤノン電子 (77390)
financial results section missing: forecast rows
業績予想の修正に関するお知らせ
ニッキ (60420)
- Revised consolidated earnings forecast for fiscal year ending March 2026.
- Projected sales increased to 8,500 million yen.
- Projected operating profit increased to 800 million yen.
- Projected net profit attributable to parent increased to 650 million yen.
- Revision attributed to strong sales in China and the U.S. and favorable exchange rates.
2026年３月期 第３四半期連結累計期間決算説明資料
ＦＤＫ (69550)
- Consolidated revenue decreased 7.9% to 443.3 billion yen; operating profit fell 20.0% to 10.4 billion yen; net profit dropped 65.2% to 2.4 billion yen.
- Battery segment revenue decreased 4.1%.
- Electronic segment revenue decreased 21.3% due to declines in modules and switching power supplies, while lithium battery and toner grew.
- Full-year guidance remains unchanged with sales forecasted at 600 billion yen, operating profit at 14 billion yen, and net profit at 6 billion yen.
- Free cash flow improved by 1.2 billion yen year-on-year; cash and cash equivalents increased to 54.0 billion yen.
- Started sample shipments of the SCD4532K solid-state battery model in December 2025.
2026年３月期 第３四半期決算短信〔日本基準〕（連結）
ＦＤＫ (69550)
ＦＤＫ株式会社 (6955) FY2026 Q3 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit | |
|---|---|---|---|---|
| Perf mil yen | 44334 | 1046 | 868 | 242 |
| YoY | -7.9% | -20.0% | -24.9% | -65.2% |
| Fcst (mil yen) ○ | 60000 | 1400 | 1300 | 600 |
| YoY | -5.0% | +0.4% | +3.1% | +11.9% |
| Prog | 73.9% | 74.7% | 66.8% | 40.3% |
| Dividends ○ 2026年3月期 | - · EPS 17.39 | |||
Group revenue declined 7.9% YoY driven by soft demand in mobility and equipment sectors; operating profit fell 20% despite cost controls, heavily impacted by FX and one-time impairment/restructuring charges.
Business highlights
- Battery business performance Lithium battery sales rose on domestic demand, but the segment overall declined due to overseas Nickel-Metal Hydride weakness and cooling auto equipment orders.
- Electronics business performance Electronics segment declined YoY as modules and switching power supplies fell due to weaker mobility and semiconductor equipment demand.
- Profitability & One-off charges Operating profit dropped 20% despite cost reduction efforts, while net profit plummeted 65% due to fixed asset impairment and restructuring reserves.
- Cost structure & resilience Management implemented technical VE and expense cuts to combat inflation, but margins remain pressured by systemic macro headwinds and FX volatility.
Financial position
- Cash generation vs accounting profit Operating cash flow increased by 1.08 billion yen, supported by pre-tax profit and depreciation, despite a decrease in working capital.
- Working capital movements Current assets rose 5.8% due to inventory and receivables growth (influenced by early cash conversion effects), offsetting a decrease in other current assets.
- Leverage and liabilities Interest-bearing debt increased by 11.2% to 15.83 billion yen, driven by an increase in short-term borrowings to finance asset acquisitions.
- Capital allocation signals Capital restructuring occurred to improve financial health and flexibility, transferring reserves to retained earnings without changing share counts.
- Asset and equity strength Total equity grew 8.6% to 178.22 billion yen, driven by exchange rate adjustments and profit, while cash reserves remained stable at 5.4 billion yen.
Analyst take
- The company is navigating a challenging cyclical downturn in core tech and equipment markets. The significant disconnect between top-line volume drops and operating margin compression suggests fixed costs are sticky, pressuring profitability.
- The company achieved asset and equity growth through operational profit, but this growth is being partially financed by an increase in interest-bearing debt. Working capital efficiency has dipped slightly due to inventory builds.
- Indicates continued weakness in the global electronics supply chain and mobility markets. The relative strength of domestic lithium batteries may point to divergence in regional infrastructure investment trends.
2025年度決算説明資料
キヤノンＭＪ (80600)
- FY 2025 revenue reached record high of 6,798 billion yen, up 3.9% year-on-year.
- FY 2025 operating profit reached record high of 2,177 billion yen, up 3.2%.
- Q4 2025 revenue hit 1,880 billion yen, up 4.3%, with operating profit up 31.1% to 609 billion yen.
- Enterprise segment revenue expected to increase 4% and profit to rise 6% in 2025.
- Professional segment profit forecast to decline 10% due to industrial equipment sales drop.
- Company targets six consecutive years of revenue and profit growth for fiscal year 2026.
- Annual dividend increased to 170 yen per share with a 45% payout ratio.
- Board approved a 1-for-2 stock split effective April 1, 2026.
- Share buyback authorization set for up to 300 billion yen or 5 million shares.
2025年12月期 決算短信[日本基準]（連結）
キヤノンＭＪ (80600)
キヤノンマーケティングジャパン株式会社 (8060) FY2025 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit | |
|---|---|---|---|---|
| Perf mil yen | 679799 | 58188 | 59839 | 41458 |
| YoY | +4.0% | +9.5% | +10.0% | +5.5% |
| Fcst (mil yen) | 685000 | 60000 | 60700 | 42000 |
| YoY | +0.8% | +3.1% | +1.4% | +1.3% |
| Prog | 99.2% | 97.0% | 98.6% | 98.7% |
| Dividends 2026年12月期(予想) | YE 90.00, Total 45.90 · EPS 195.87 | |||
Revenue grew 4% driven by IT solutions and enterprise segments, while profit outpaced sales growth due to margin expansion, though consumer printing remains challenged by market contraction.
Business highlights
- Enterprise IT Solutions Sales increased 6.3% driven by PC upgrades due to Windows 10 end-of-support and the acquisition of Primajest.
- Area IT Solutions Sales increased 3.9% on business PC upgrades and rising demand for security software (ESET) and DX solutions.
- Professional / Industrial Professional segment revenue rose 8.9% due to strong demand for semiconductor manufacturing equipment and healthcare IT system wins.
- Consumer / Office Equipment Consumer revenue flat (+0.1%) as IT product sales surged but were offset by declines in inkjet printers and camera sales due to market shrinkage.
- Operating Profitability Operating profit grew 9.5% vs. 4% revenue growth, indicating improved gross margins and cost discipline.
Financial position
- Cash Generation Operating cash flow increased by 45.9 billion yen, supported by a 60.6 billion yen net income. However, cash flow generation slowed slightly from the previous year, primarily due to tax payments and an increase in receivables.
- Working Capital Liquidity management shows mixed signals; while inventory decreased and payables increased, a substantial rise in accounts receivables offsets these benefits, tying up cash on the balance sheet.
- Leverage & Solvency Balance sheet remains exceptionally conservative with a book equity ratio of 73.1% and a massive interest coverage ratio of 645x. Liabilities grew modestly alongside asset growth.
- Capital Allocation Commitment to shareholder returns is evident via a 11.1 billion yen share repurchase and 16.3 billion yen dividends. Additionally, heavy investment in tangible and intangible assets continues.
Analyst take
- The company is navigating a bifurcated market: IT replacement cycles (Win10) are acting as a strong tailwind for Enterprise and Area segments, while Consumer is facing structural headwinds. The margin expansion suggests pricing power is being maintained despite volume increases in lower-margin segments.
- The financial position is robust, characterized by a fortress-like balance sheet with minimal debt burden and high equity. Management is effectively deploying excess cash into share buybacks and dividends rather than accumulating debt.
- The PC refresh cycle is a key near-term catalyst for Japanese IT distributors and system integrators. However, the long-term trend of office paperless initiatives continues to weigh on MFP hardware volumes across the industry.
2026年３月期 第３四半期決算短信〔日本基準〕（非連結）
エイトレッド (39690)
株式会社エイトレッド (3969) FY2026 Q3 Non-consolidated
| Sales | Operating profit | Ordinary profit | Net profit | |
|---|---|---|---|---|
| Perf mil yen | 2161 | 770 | 775 | 512 |
| YoY | +4.7% | +2.2% | +2.8% | +2.4% |
| Fcst (mil yen) ○ | 3120 | 1170 | 1170 | 784 |
| YoY | +12.8% | +10.6% | +10.3% | +7.6% |
| Prog | 69.3% | 65.8% | 66.2% | 65.3% |
| Dividends ○ 2026年3月期（予想） | YE 17.00, Total 34.00 · EPS 104.71 | |||
Consolidated results show modest top-line and bottom-line growth in Q3, driven by a successful shift to cloud services despite legacy product decline and macro headwinds.
Business highlights
- Cloud Service Expansion Cloud service revenue increased 25.4% YoY, supported by DX investment demand and migration from legacy package products.
- Legacy Product Migration Package software sales declined 14.2% YoY, primarily due to a shift to cloud offerings and reduced new sales volume for AgileWorks.
- Revenue-Profit Mismatch Sales grew 4.7% while operating profit grew only 2.2%, suggesting margin compression or cost inefficiencies in the new cloud segment.
Financial position
- Cash Generation vs Accounting Profit Retained earnings increased by 26.5 million yen, while actual cash and deposits increased by only 15.1 million yen.
- Working Capital Movements No specific data provided on accounts receivable or inventory; however, cash and deposits rose modestly despite a decrease in unpaid taxes.
- Leverage and Liabilities Total liabilities decreased by 8.7 million yen, driven primarily by a reduction in unpaid corporate taxes.
- Net Assets and Equity Net assets increased by 27.7 million yen, fully attributable to retained earnings growth.
Analyst take
- The company is executing its transition to cloud services effectively, validating the DX narrative in the Japanese IT sector.
- The balance sheet shows modest strengthening with growing equity and shrinking liabilities. However, the divergence between retained earnings growth and cash growth raises a conservative concern regarding the quality of earnings.
- IT investment remains resilient in Japan despite global uncertainties, driven by labor shortages and productivity needs.
2026年３月期 第３四半期決算補足資料
ＫＯＡ (69990)
- Q3 2026 revenue increased 16.4% year-over-year to 184.6 billion yen.
- Operating profit surged 123.4% year-over-year to 18.0 billion yen; net income increased 173.1% to 20.1 billion yen.
- Year-to-date revenue increased 11.2% to 530.9 billion yen; operating profit jumped 452.1% to 31.0 billion yen.
- The full-year forecast assumes a USD exchange rate of 154.00 yen, compared to an average actual rate of 155.71 yen.
通期業績予想および配当予想の修正に関するお知らせ
応用技術 (43560)
- Revised 2025 Dec period revenue forecast to 7,454 million yen (+5.0%).
- Revised profit forecasts: Operating profit 1,199 million yen (+30.4%), Ordinary profit 1,278 million yen (+36.6%), Net profit 914 million yen (+41.8%).
- Revised 2025 Dec period EPS forecast to 160.23 yen.
- Revised annual dividend forecast to 40 yen per share due to strong performance in Solution and Engineering Services.
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
琉球銀 (83990)
- Unrealized loss on marketable securities (FV) totals 2,644 million JPY as of Jan 28, 2026.
- This loss accounts for 31.7% of FY2025 operating profit.
- FY2026 consolidated performance and dividend forecasts remain unchanged from the October 24, 2025 announcement.
2026年３月期 第３四半期決算短信〔日本基準〕（連結）
日本電技 (17230)
日本電技株式会社 (1723) FY2026 Q3 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit | |
|---|---|---|---|---|
| Perf mil yen | 29874 | 7916 | 8162 | 5668 |
| YoY | +14.1% | +37.6% | +38.1% | +45.4% |
| Fcst (mil yen) ▲ | 46000 | 11500 | 11700 | 8073 |
| YoY | +6.8% | +26.1% | +25.7% | +25.9% |
| Prog | 64.9% | 68.8% | 69.8% | 70.2% |
| Dividends ▲ 2026年3月期（予想） | YE 91.00, Total 152.00 · EPS 506.74 | |||
Q3 sales and operating profit surged 14.1% and 37.6% respectively, driven by large-scale HVAC installations and margin expansion, though peak season sales are expected in Q4.
Business highlights
- Large-scale HVAC orders Sales and orders increased 14% YoY, primarily from large office and medical facility retrofits.
- Profitability expansion Operating profit grew 37.6% vs a 14.1% sales increase, indicating margin expansion from volume and mix.
- Seasonality caveat Sales are currently accelerating towards a Q4 peak due to completion schedules, which may skew year-end comparisons.
Financial position
- Cash Generation vs Accounting Profit Net assets rose significantly due to retained earnings, while current assets decreased, indicating cash retention.
- Leverage and Liabilities Total liabilities contracted significantly, driven by a reduction in tax payable and other current liabilities.
- Capital Allocation Fixed assets increased due to the acquisition of land as a business investment.
Analyst take
- The company is executing well on large, high-margin projects, signaling improving business quality as the share of large-scale installations increases.
- The balance sheet exhibits strengthening financial resilience with a reduction in liabilities and an increase in retained earnings, despite growth in fixed assets.
- Strong demand for medical and large-scale office facilities suggests the commercial infrastructure sector remains resilient.
2026年３月期 第３四半期決算短信〔日本基準〕（非連結）
植松商会 (99140)
株式会社植松商会 (9914) FY2026 Q3 Non-consolidated
| Sales | Operating profit | Ordinary profit | Net profit | |
|---|---|---|---|---|
| Perf mil yen | 5053 | 60 | 135 | 91 |
| YoY | +5.4% | +60.1% | +13.5% | +11.3% |
| Fcst (mil yen) ○ | 6800 | 78 | 150 | 103 |
| YoY | +7.8% | +76.4% | +5.9% | +19.5% |
| Prog | 74.3% | 76.9% | 90.0% | 88.3% |
| Dividends ○ 2026年3月期（予想） | YE 32.50, Total 32.50 · EPS 45.94 | |||
Sales increased 5.4% driven by Industrial Machinery growth, offsetting a decline in Machinery; operating profit surged 60.1% as revenue expansion successfully offset cost inflation.
Business highlights
- Industrial Machinery Growth Industrial Machinery sales rose 9.6%, supported by increased production in semiconductors and electrical machinery linked to AI demand.
- Machinery Weakness Machinery sales declined 8.9%, reflecting sluggish equipment investment in the automotive sector.
- Operating Leverage Operating profit jumped 60.1% year-on-year, exceeding revenue growth due to strong sales leverage and effective cost management.
- Cost Control Execution Selling, general, and administrative expenses remained flat year-on-year despite inflationary pressures on labor and logistics costs.
Financial position
- Cash flow vs Profit Accounting profit of 91m was offset by dividend payments of 72m, resulting in a net retained earnings increase of 19m. However, the build-up in working capital (increase of 501m) suggests negative operating cash flow.
- Working Capital Movements Current assets increased by 701m, primarily driven by a rise in receivables (+139m) and securities (+504m), while current liabilities rose by 200m due to increased payables (+224m).
- Leverage and Liabilities Total liabilities increased by 238m, outpacing the growth in equity, causing the equity ratio to decline by 1.9 percentage points to 59.9%. Fixed liabilities were supported by increased deferred tax liabilities.
- Capital Allocation & Liquidity The company returned 72m to shareholders via dividends. Simultaneously, short-term investment securities were reclassified to current assets to improve short-term liquidity.
Analyst take
- The company is successfully capitalizing on the structural tailwind of AI/semiconductor demand while effectively managing costs to drive a margin expansion that exceeds revenue growth.
- The balance sheet remains robust with a healthy equity ratio near 60%, but liquidity management appears stretched due to a large working capital build-up. Equity growth is non-uniform, relying heavily on revaluation gains rather than operational cash flow.
- Highlights a bifurcation within the machinery sector: high-tech segments (AI/semiconductors) are booming, while traditional industrial sectors (autos) remain depressed.
2026年３月期通期連結業績予想の修正及び配当予想の修正に関するお知らせ
第一工業 (44610)
- Revised FY2026 consolidated revenue forecast to 81,000 million yen.
- Raised operating profit forecast to 9,600 million yen.
- Raised net profit attributable to parent to 5,300 million yen.
- Strong demand for server materials and battery adhesives drove the revisions.
- Increased annual dividend forecast to 150 yen per share.
通期業績予想の修正に関するお知らせ
田岡化学工業 (41130)
- Revises full-year forecast downward for sales and profits.
- Sales forecast lowered to 33.0 billion yen, a decrease of 7.0%.
- Net profit forecast lowered to 1.35 billion yen, a decrease of 22.9%.
- Revision driven by expected decline in sales of resin raw materials and electronic materials.
2026年３月期第３四半期決算短信〔日本基準〕(連結)
田岡化学工業 (41130)
田岡化学工業株式会社 (4113) FY2026 Q3 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit | |
|---|---|---|---|---|
| Perf mil yen | 25382 | 1769 | 1804 | 1321 |
| YoY | +13.4% | +26.4% | +22.8% | +21.6% |
| Fcst (mil yen) ▲ | 33000 | 1900 | 1900 | 1350 |
| YoY | +10.3% | +0.7% | -3.3% | -8.7% |
| Prog | 76.9% | 93.1% | 94.9% | 97.9% |
| Dividends ○ 2026年3月期(予想) | YE 18.00, Total 36.00 · EPS 94.22 | |||
Sales and profits surged, driven by a 30% growth in Fine Chemicals (resin raw materials) which significantly outpaced a decline in Functional Materials.
Business highlights
- Fine Chemicals (Precision Chemicals) Sales increased 30.5% to 129.79 billion yen, driven by strong demand for resin raw materials despite a decrease in pesticide intermediates.
- Functional Materials Sales declined 4.5% to 25.05 billion yen due to weaker demand for rubber chemicals.
- Resin Additives Sales increased 1.4% to 94.97 billion yen, supported by increased sales of plasticizers.
- Chemical Analysis Contract Business Sales decreased 10.9% to 4.01 billion yen due to reduced volumes in soil surveys and asbestos analysis.
Financial position
- Leverage and Liabilities Fixed liabilities decreased by 491 million yen due to a reduction in long-term borrowings, contributing to a 75.7 million yen drop in total liabilities.
- Working Capital Movements Current assets rose by 365 million yen primarily due to an increase in cash/deposits, offset by a decrease in accounts receivable and work-in-progress. Current liabilities contracted modestly.
- Net Assets & Cash Position Net assets increased by 69.3 million yen despite a slight decline in fixed assets, driven by retained earnings and increased cash holdings.
- Expense Management Reduction in bonus reserves and unpaid corporate taxes signals disciplined expense management and improved tax planning.
Analyst take
- Profitability expansion is structural rather than cyclical, driven by a shift in sales mix towards higher-margin fine chemicals.
- The company successfully deleveraged and improved its liquidity profile over the quarter. The reduction in accounts receivable and work-in-progress suggests improved operational efficiency, while the increase in cash/deposits supports the rise in net assets.
- Robust sales of resin raw materials suggest continued demand for industrial plastics and composite materials in the broader market.
2026年３月期 第３四半期決算短信〔日本基準〕（連結）
第一工業 (44610)
第一工業製薬株式会社 (4461) FY2026 Q3 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit | |
|---|---|---|---|---|
| Perf mil yen | 60209 | 7059 | 6925 | 4232 |
| YoY | +10.9% | +85.7% | +79.5% | +115.2% |
| Fcst (mil yen) ▲ | 81000 | 9600 | 9500 | 5300 |
| YoY | +10.6% | +79.4% | +65.6% | +105.0% |
| Prog | 74.3% | 73.5% | 72.9% | 79.8% |
| Dividends ▲ 2026年3月期（予想） | YE 90.00, Total 150.00 · EPS 520.84 | |||
Strong earnings outperformance driven by high-margin materials in the Electronics & Information and Environment & Energy segments, despite a sluggish global macro environment.
Business highlights
- High-end electronics materials High-end server low-k dielectric material demand surged, driving significant sales expansion in the Electronics & Information segment.
- Battery materials Battery electrode water-based composite adhesives expanded substantially, supporting overall volume growth in the Environment & Energy segment.
- Foreign exchange impact Weak yen provided a tailwind to export-related earnings, supporting revenue growth.
- Cost inflation Inflationary pressures from raw materials and labor constrained margins despite significant volume growth.
Financial position
- Net Assets Accumulation Net assets increased by 9,779 million yen (22%) to 54,283 million yen, surpassing the previous full-year total within one quarter.
- Leverage Ratio Equity ratio improved by 4.4 percentage points from 39.9% to 44.3%, indicating a structural reduction in financial risk.
- Book Value Quality Book value per share (BPS) rose to 4,569.72 yen, representing a 13% increase over the prior period.
Analyst take
- The company successfully navigated a weak macro backdrop by leveraging specific structural tailwinds in AI servers and EV batteries, resulting in a significant earnings beat.
- The balance sheet is structurally strengthening. The rapid expansion of total assets and net equity suggests robust capital allocation or significant asset appreciation, signaling a shift towards higher financial health.
- Demonstrates that Japanese specialty chemical firms can drive growth by focusing on high-tech and green energy materials rather than relying solely on general industrial demand.
業績予想及び配当予想の修正（増配）に関するお知らせ
日本電技 (17230)
- Consolidated sales forecast remains 46,000 million yen for fiscal year 2026.
- Operating profit forecast increased to 11,500 million yen, exceeding prior estimates due to margin improvements.
- Net profit forecast increased to 8,073 million yen, a 10.6% increase over the previous forecast.
- Annual dividend forecast raised to 152 yen per share, an increase of 30 yen based on a 5% DOE policy.
2026年３月期 第３四半期 決算短信〔日本基準〕（連結）
南海辰村建設 (18500)
南海辰村建設株式会社 (1850) FY2026 Q3 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit | |
|---|---|---|---|---|
| Perf mil yen | 33685 | 1773 | 1792 | 1235 |
| YoY | -7.7% | +29.1% | +28.9% | +30.4% |
| Fcst (mil yen) ○ | 48500 | 2230 | 2240 | 1520 |
| YoY | -8.4% | -6.3% | -6.2% | -11.4% |
| Prog | 69.5% | 79.5% | 80.0% | 81.2% |
| Dividends ○ 2026年3月期(予想) | YE 6.00, Total 6.00 · EPS 52.73 | |||
Operating profit surged 29.1% YoY despite a 7.7% sales decline, driven by successful execution of the 3-Year Management Plan and margin expansion amidst persistent industry headwinds.
Business highlights
- Profitability & Cost Structure Operating income grew 29.1% YoY despite a 7.7% revenue drop, indicating effective cost control and margin improvement through the 3-Year Management Plan.
- Demand & Market Conditions Revenue contracted 7.7% YoY due to a tough operating environment characterized by sticky material prices and chronic labor shortages.
Financial position
- Leverage and Liabilities Debt metrics improved year-over-year as total liabilities declined, driven by a reduction in short-term borrowings and payables.
- Working Capital Structure Asset side contracted due to decreases in contract assets and receivables, partially offset by an increase in cash and deposits.
- Capital Allocation Company maintained a conservative dividend policy, paying out only 1.72 million yen while retaining 1.235 billion yen in quarterly earnings.
Analyst take
- The company is successfully decoupling profit from revenue, suggesting a shift toward operational efficiency or a better project mix rather than just volume growth.
- The balance sheet demonstrates resilience with declining liabilities, efficient working capital management, and strong earnings retention.
- The divergence between sales and profit suggests peers with stronger cost structures or pricing power will outperform in the current inflationary environment.
2026年3月期 第3四半期決算短信[日本基準](連結)
日精線 (56590)
日本精線株式会社 (5659) FY2026 Q3 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit | |
|---|---|---|---|---|
| Perf mil yen | 34655 | 2140 | 2232 | 1553 |
| YoY | -2.3% | -38.8% | -37.7% | -37.1% |
| Fcst (mil yen) ○ | 43500 | 3200 | 3200 | 2300 |
| YoY | -7.0% | -30.1% | -30.2% | -29.2% |
| Prog | 79.7% | 66.9% | 69.8% | 67.5% |
| Dividends ○ 2026年3月期（予想） | YE 26.00, Total 42.00 · EPS 74.99 | |||
Despite a slight volume increase, profit margins compressed significantly due to the severe slump in solar scraper wire sales and a favorable shift in product mix, resulting in an overall earnings decline despite pockets of strength in metal fiber.
Business highlights
- Solar Scraper Wire Demand Sales plummeted as Chinese solar inventory adjustments continued to suppress demand for the product used in panel manufacturing.
- Metal Fiber (NASclean®) Growth Sales surged 14.4% driven by robust demand for ultra-precision gas filters supporting AI and data center semiconductor manufacturing.
- Stainless Steel Mix & Nickel Prices Total sales decreased despite a 2.8% monthly volume increase due to weak construction fastener demand and the solar drag.
Financial position
- Leverage and Liabilities Total liabilities decreased by 988 million JPY YoY, driven by reductions in both current liabilities (837 million JPY) and fixed liabilities (151 million JPY).
- Net Asset Growth Net assets increased by 855 million JPY YoY to 427.6 billion JPY, indicating an accumulation of equity despite a drawdown in liquid assets.
- Capital Allocation & Cash Flow Cash and deposits decreased by 1.246 billion JPY YoY, while accounts receivable also decreased. Fixed assets increased by 111 million JPY primarily due to construction in progress.
Analyst take
- The company is bifurcating into distinct growth and cyclical segments. The profit decline is structural (driven by the solar drag and mix) rather than an operational failure, as volume actually increased in stainless steel and metal fiber is thriving.
- The company is in a deleveraging phase with positive equity accretion. Despite a reduction in cash balances, the increase in net assets suggests earnings retention is sufficient to fund capital expenditures.
- While the semiconductor industry remains resilient (supporting high-end filters), the broader solar sector faces a prolonged correction, creating a divergence between high-tech growth and traditional commodity demand.
2026年３月期 第３四半期決算短信〔日本基準〕（連結）
アイザワ証Ｇ (87080)
financial results section missing: forecast rows
2026年３月期 第３四半期決算短信[日本基準]（連結）
大丸エナ (98180)
大丸エナウィン株式会社 (9818) FY2026 Q3 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit | |
|---|---|---|---|---|
| Perf mil yen | 23301 | 659 | 726 | 504 |
| YoY | -0.4% | +11.0% | +10.5% | +19.7% |
| Fcst (mil yen) ○ | 33500 | 1350 | 1420 | 860 |
| YoY | +0.2% | +6.6% | +4.6% | -3.2% |
| Prog | 69.6% | 48.8% | 51.1% | 58.6% |
| Dividends ○ 2026年3月期（予想） | YE 14.00, Total 28.00 · EPS 112.39 | |||
Group sales remained flat due to opposing sector forces, while operating profit surged on margin expansion in the medical segment and a one-off fixed asset gain, masking revenue pressure in the traditional gas business.
Business highlights
- Sales Performance Sales were flat as strong demand for home medical equipment was offset by lower LP gas sales prices.
- Profitability Expansion Operating profit increased significantly despite flat sales, driven by improved gross margins and a non-recurring gain.
- Segment Growth The medical and industrial gas segment is driving value creation through rental and sales growth.
- Living Business Pressure The living business segment is facing pricing pressure due to the link between LP gas input costs and sales prices.
Financial position
- Working Capital Efficiency Reduction in trade receivables (536m) and inventory (102m) indicates improved cash conversion and inventory turnover.
- Leverage Position Total liabilities remained flat (-29m JPY), with a slight uptick in short-term borrowing (+90m) offset by tax payments (-262m).
- Asset Allocation Asset growth (+465m) driven by capital expenditure (+260m) and financial assets (+246m), partially offset by goodwill reduction (-253m).
- Net Asset Quality Net assets increased 494m JPY driven by profit generation (retained earnings +290m) and valuation adjustments (+169m).
Analyst take
- The company is exhibiting mixed momentum: the medical segment is a clear growth engine, while the traditional living business is struggling with pricing. The profit beat is a blend of structural margin improvements and a non-recurring item.
- The balance sheet demonstrates solid financial health with improved working capital efficiency. Equity strengthened despite flat liabilities, supported by profit and valuation gains.
- The divergence between the medical/industrial gas segment and the living business suggests an industry trend where traditional gas retailing is facing margin compression from input costs, while healthcare-related gas services are the preferred growth avenue.
2026年３月期第３四半期 決算説明資料
アイザワ証Ｇ (87080)
- Group operating revenue increased 2.2% YoY due to increases in commission and trust fees.
- Group operating profit decreased 92.9% YoY primarily due to investment losses.
- Net income attributable to parent decreased 24.8% YoY.
- Securities segment revenue increased 14.0% YoY; operating profit surged 119.1% YoY.
- Investment segment revenue decreased 51.8% YoY.
- ROE stands at 6.1% and PBR at 0.95x, below mid-term targets of 8% and 1x.
- Stock product assets increased 10.7% YoY, exceeding previous expectations.
- Special profit of 2,009 million yen recorded from the sale of listed stocks.
- Investment entrustment assets increased 30.4% YoY to 36.93 billion yen.
- Cash and deposits increased 164.5% to 38.102 billion yen.
業績予想及び配当予想の修正(増配)に関するお知らせ
ムゲンエステート (32990)
- Sales forecast revised upward to 68.262 billion yen.
- Operating profit forecast revised upward to 11.048 billion yen.
- Net income forecast revised upward to 6.652 billion yen.
- Annual dividend forecast increased to 114 yen total (69 yen per share) to reflect better-than-expected results and shareholder return policy.
2026年３月期 第３四半期決算短信〔日本基準〕（連結）
秋田銀 (83430)
financial results section missing: performance rows
配当予想の修正（増配）関するお知らせ
ファインデックス (36490)
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2026年３月期第３四半期決算短信〔日本基準〕(非連結)
広栄化学 (43670)
広栄化学株式会社 (4367) FY2026 Q3 Non-consolidated
| Sales | Operating profit | Ordinary profit | Net profit | |
|---|---|---|---|---|
| Perf mil yen | 10820 | -12 | -110 | -80 |
| YoY | -25.2% | - | - | - |
| Fcst (mil yen) ○ | 18000 | 200 | 100 | 30 |
| YoY | -10.1% | -64.7% | -71.9% | -89.6% |
| Prog | 60.1% | -6.0% | -110.0% | -266.7% |
| Dividends ○ 2026年3月期(予想) | YE 50.00, Total 80.00 · EPS 6.13 | |||
Sales volume contraction in key export markets drove a 25.2% YoY revenue drop, causing a swing from profit to a net loss despite aggressive cost controls.
Business highlights
- Pharma Chemicals Demand Sales of pharmaceutical chemicals plummeted 41.1% due to weak demand in North America and Europe.
- Cost Reduction vs. Volume Fixed cost cuts and raw material reduction were insufficient to offset a significant volume decline, resulting in an operating loss.
- Other Products Mix The 'Other' product segment grew 5.6% and increased its revenue share to 20% despite broader declines.
Financial position
- Working Capital Management Current assets increased modestly driven by a rise in inventory, while accounts receivable decreased. Accounts payable also rose.
- Leverage and Debt Structure Long-term debt decreased due to repayments, offset by an increase in short-term borrowings. Total liabilities grew slightly.
- Equity and Profitability Equity declined significantly due to a quarterly net loss and dividend payments, leading to a drop in the self-capital ratio.
- Fixed Assets Fixed assets decreased due to standard depreciation expenses.
Analyst take
- The company is facing a demand-side crisis in its core pharmaceutical exports. While management is successfully executing cost reduction, the scale of the volume loss is overwhelming operating leverage.
- The balance sheet shows a mixed picture with structural debt reduction (long-term borrowings) offset by deteriorating working capital (inventory build-up) and a weakening equity position due to an operational loss.
- Global chemical exporters remain vulnerable to macro headwinds, specifically US tariff policies and FX volatility, which are weighing on volume rather than just margins.
2026年3月期 第3四半期決算短信〔日本基準〕(連結)
北陸電工 (19300)
北陸電気工事株式会社 (1930) FY2026 Q3 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit | |
|---|---|---|---|---|
| Perf mil yen | 43911 | 3209 | 3478 | 2317 |
| YoY | +6.1% | +16.4% | +16.2% | +14.5% |
| Fcst (mil yen) ○ | 61000 | 4000 | 4200 | 2900 |
| YoY | +9.7% | -8.1% | -8.9% | -9.0% |
| Prog | 72.0% | 80.2% | 82.8% | 79.9% |
| Dividends ○ 2026年3月期(予想) | YE 22.00, Total 44.00 · EPS 104.46 | |||
Sales rose 6.1% year-on-year, while operating profits surged 16.4%, indicating significant margin expansion and improved operational leverage.
Business highlights
- Sales Performance Revenue increased 6.1% year-on-year to 43,911 million yen.
- Profit & Margins Operating profit grew 16.4% to 3,209 million yen, outpacing revenue growth.
Financial position
- Leverage and Liabilities Net assets increased (+573M yen) while total assets decreased (-3,956M yen), indicating a significant deleveraging of liabilities.
- Asset Structure Total assets contracted by approximately 6.5% compared to the prior year, signaling a shift towards a leaner capital base.
- Equity Ratio Self-capital ratio surged to 78.4% from 72.3%, a 6.1 percentage point improvement.
Analyst take
- The beat on operating profit relative to sales suggests the company is driving value through cost control rather than aggressive top-line expansion, though specific qualitative drivers were not detailed in the management discussion provided.
- The company is executing a deliberate deleveraging strategy, strengthening its balance sheet quality significantly.
- Margins are expanding in this sector, potentially signaling a shift towards efficiency or pricing power amidst competitive pressures.
2026年３月期 第３四半期決算短信〔日本基準〕（非連結）
ジャフコ グループ (85950)
financial results section missing: forecast rows
業績予想および配当予想の修正に関するお知らせ
千代化建 (63660)
- FY2026 consolidated sales forecast revised upward to 490 billion yen.
- FY2026 consolidated operating profit forecast revised upward to 81 billion yen.
- FY2026 consolidated net profit forecast revised upward to 80 billion yen.
- FY2026 dividend forecast set to 0 yen due to plan to redeem all A-series preferred shares.
- Revisions attributed to Golden Pass LNG project earnings and favorable exchange rates.
2026年3月期第3四半期 決算短信〔日本基準〕（非連結）
松井証 (86280)
financial results section missing: forecast period
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
かんぽ生命保険 (71810)
- Unrealized loss on listed securities totaled 3,481,142 million JPY as of the end of the third quarter of FY2026.
- No changes were made to the FY2026 consolidated performance forecast compared to the announcement on November 14, 2025.
- Book value of target securities is 19,519,977 million JPY, versus market value of 16,038,834 million JPY.
- Net unrealized loss after gains reached 3,250,743 million JPY.
2026年３月期 第３四半期決算短信〔日本基準〕（連結）
極東証券 (87060)
financial results section missing: forecast rows
2026年３月期第３四半期決算短信〔日本基準〕(連結)
杉本商事 (99320)
杉本商事株式会社 (9932) FY2026 Q3 Consolidated
| Sales | Operating profit | Ordinary profit | Net profit | |
|---|---|---|---|---|
| Perf mil yen | 36277 | 1601 | 1951 | 1369 |
| YoY | -2.3% | -22.5% | -19.1% | -14.5% |
| Fcst (mil yen) ○ | 51800 | 2380 | 2960 | 1935 |
| YoY | +4.7% | -0.7% | +1.8% | +0.9% |
| Prog | 70.0% | 67.3% | 65.9% | 70.7% |
| Dividends ○ 2026年3月期(予想) | YE 27.00, Total 54.00 · EPS 101.01 | |||
Sales held steady amidst a selective market recovery, while profitability contracted significantly due to planned investments in personnel and systems infrastructure.
Business highlights
- Domestic vs. Overseas Demand Sales performance was supported by domestic recovery, though exports faced headwinds from US tariff uncertainty.
- Cost Structure & Profitability Profitability compressed sharply as the company increased investments in human capital and infrastructure.
- Strategic Transformation Partnership with INDUSTRIAL-X aims to accelerate end-to-end DX consulting capabilities for manufacturing clients.
Financial position
- Equity Ratio Self-capital ratio declined from 83.7% (FY2025) to 76.2% (FY2026 3Q), indicating a reduction in the equity buffer.
- Leverage Profile Total assets increased significantly, while net assets decreased, implying an increase in debt levels to fund growth.
- Net Asset Erosion Net assets fell by approximately 2.1 billion yen (from 35,485 million to 33,378 million) during the period.
Analyst take
- The company is currently in an investment phase focused on transforming into a 'muscular' organization; the earnings decline reflects planned costs rather than operational failure. Domestic demand appears resilient enough to support the transition despite weak exports.
- The balance sheet is expanding aggressively but at the cost of equity, signaling a shift toward leverage-driven growth rather than organic accumulation.
- The 'selective investment' trend is solidifying, with AI and semiconductors leading the recovery while other sectors remain under pressure due to cost and inventory issues.
配当予想の修正に関するお知らせ
Ｇ－スタメン (40190)
- Revised dividend forecast to 6.00 yen per share, up from previous forecast of 4.00 yen.
- Company aims to further enhance shareholder returns.
- Maintains 30% dividend payout ratio as a mid-to-long-term target.
Corporate & Strategic Updates
事業計画及び成長可能性に関する事項（中期経営計画の進捗）
Ｇ－ジェネパ (31950)
- 2025/10 sales and operating profit met targets; net profit exceeded upward revisions.
- 2026/10 forecast targets sales of 18.6 billion JPY, operating profit of 250 million JPY, and net profit of 180 million JPY.
- Sales increased 2.0% to ¥16.552 billion, beating the forecast, and net profit improved to ¥161 million, beating the upward revision.
- Product Planning segment sales rose 11.4% and segment profit surged 98.0%.
- EC Marketing segment profit declined due to USP investment despite revenue growth.
- EC marketing margins improved 1.27x through D2C cost reduction.
- USP business launched approximately 10 stores; new subsidiary established in Qingdao, China.
- Functional fiber development advanced via partnership with Itochu.
- Vietnamese subsidiary secured new orders from Australia, Italy, and the United States.
- Foreign exchange gain of ¥52 million recorded from revaluation of Vietnam subsidiary loans.
（訂正）「ＣＳＲＩ５号株式会社による当社普通株式に対する公開買付けに係る賛同の意見表明及び応募の推奨に関するお知らせ」の一部訂正に関するお知らせ
トーイン (79230)
- Total shares offered by agreeing shareholders increased to 3,387,930 shares (67.31%).
- Shinsei Paper and Pulp Trading Co., Ltd. added to list of agreeing shareholders.
- Announcement regarding the open tender offer by CSR5 Company was partially corrected.
連結子会社の吸収合併（簡易合併・略式合併）に関するお知らせ
フジオーゼ (72990)
- Fujioseks decided to merge with its wholly-owned subsidiary, Maruyoshi Seisakusho, effective April 1, 2026.
- The merger is a simplified merger with no issuance of shares or consideration payment.
- Target company Maruyoshi Seisakusho reported 270 million yen in sales and 12 million yen in net loss for fiscal year 2025.
- The merger aims to strengthen the business foundation by concentrating management resources.
連結子会社間の吸収合併（簡易合併）に関するお知らせ
フジオーゼ (72990)
- Jatos Corporation will absorb Tetos Corporation as the surviving company effective April 1, 2026.
- The merger aims to consolidate management resources and optimize organizational structure.
- Tetos reported fiscal 2025 sales of 387 million yen and operating profit of 7 million yen.
- The impact on consolidated financial results is expected to be minor.
連結子会社間の合併に関するお知らせ
リズム (77690)
- Rhythm merged RHYTHM HONG KONG CO., LTD. and RHYTHM INDUSTRIAL (H.K.) LTD. to enhance overseas operations.
- RHYTHM HONG KONG CO., LTD. will be the surviving company, with the merger scheduled for June 2026.
- Domestic sales of comfort goods achieved profitability in the first half of FY2026.
- The impact on consolidated performance is expected to be minor.
連結子会社間の吸収合併に関するお知らせ
タクマ (60130)
- Takuma’s board approved the merger of NTEC and IBK.
- Merger effective date is set for April 1, 2026.
- NTEC will absorb IBK as the surviving company.
- The merger aims to strengthen the residential thermal energy business competitiveness.
- Impact on consolidated financial results is expected to be minor.
完全子会社間の合併に関するお知らせ
ミナトＨＤ (68620)
- Minato HD announced an absorption merger between wholly owned subsidiaries JJS and RIV effective April 1, 2026.
- The merger aims to optimize strategic resource allocation and enhance organizational efficiency for synergy creation.
- The company expects the impact on consolidated financial results to be minimal as it involves internal affiliates only.
- Pre-merger, JJS recorded 382 million yen in sales and RIV recorded 127 million yen in sales.
株式会社ブレインの株式取得（子会社化）に関するお知らせ
ミナトＨＤ (68620)
- Acquired 100% of Brain Co., Ltd. to expand business into the Tohoku region and enhance digital solutions.
- Impact on consolidated earnings is minimal for the 2026 Mar term, with profit and loss consolidation starting in the 2027 Mar term.
- Specific earnings forecast for the 2027 Mar term will be disclosed in the May 2026 earnings brief.
- Brain’s recent financials show steady growth, with forecast revenue of 3.03 billion JPY for the 2025 Nov period.
2026-2030長期経営構想及び2026-2028中期経営計画資料
キヤノンＭＪ (80600)
- 2021-2025 plan achieved record-breaking targets with sales of 6,798 billion yen and operating profit of 582 billion yen.
- 2030 targets set at sales of 8,500 billion yen, operating profit of 750 billion yen, and ROE of 12.0%.
- 2028 targets set at sales of 7,500 billion yen and operating profit of 660 billion yen.
- Service/Outsourcing sales target set at 2,000 billion yen by 2030.
- Enterprise segment sales target set at 3,000 billion yen for 2028.
- Shareholder return target increased to 1,000 billion yen over five years with a payout ratio of over 40%.
- 5-year growth investment target raised to 2,000 billion yen.
保土ヶ谷電子販売株式会社ならびに同社グループ3社株式の取得（子会社化）に関するお知らせ
アサヒペン (46230)
- Acquired 100% of Hodogaya Electronic Sales and 3 related subsidiaries to support mid-term plan SPEC2.
- Transaction effective January 30, 2026; acquisition price undisclosed.
- Target company FY2025 sales were 4.74 billion yen with 20 million yen operating profit.
- Impact on 2026 consolidated performance currently under review; no guidance revision announced.
- Previous FY actuals exceeded current forecast: sales 17.15 billion yen vs 16.00 billion yen forecast.
ニュージーランドにおける子会社増資（特定子会社化）に関するお知らせ
紙パル商 (80320)
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- 乃乃乃乃乃强直强乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃冰箱乃乃乃乃乃乃乃乃乃乃“轮乘法乃乃乃乃乃均强压力乃乃乃乃乃乃乃型番中沙达乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃改性分析：该设计定型商品均压强乃乃乃乃冰箱均强乃乃乃乃型端角乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃爸乃乃均强乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃均乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃均邦定均乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃改性中均乃乃乃乃乃กา乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃均乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃/edit_theme乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃均乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃均乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃均乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃utive 乃式分析老式乃乃乃乃乃均乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃乃 transcend乃乃均乃乃乃均乃乃乃乃均中均乃乃乃乃 transcend乃均乃乃均乃乃乃均均均乃乃乃乃均乃均乃均乃均乃均均乃乃乃均乃乃乃均乃均乃乃乃均乃均均乃均均乃均乃均均乃均均乃均均亘乃均乃数均均乃均乃均均乃均乃乃 transcend 乃乃均中均乃均乃 transcend 乃载均被
- 乃乃均乃均乃均乃均乃均乃乃均乃乃均乃均乃乃乃乃均均乃均乃均乃abin 乃式均均乃乃端乃乃乃均乃改编性强 中乃均乃乃乃乃均乃乃乃均乃乃均乃被乃均被教程均乃乃乃乃 transcend 乃乃乃均乃乃乃乃乃乃均乃乃作业教程均乃均乃乃乃均乃乃乃乃乃作业教程均乃乃 transcend 乃乃均乃乃 transcend乃乃乃均乃乃均中均均均均亘均乃乃乃均乃均乃均乃乃乃乃均乃改编均被法均均乃均乃均乃abin乃均乃均乃均被该乃乃均乃 transcend 乃性均乃均乃作业均一写法均均均作教程均均中作业均均编辑性强性均均中均均型中性乃乃均乃乃均乃乃
（訂正）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)
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