Japan Stock IR Daily – July 15, 2026 (79 reports)

• P-and US, Inc. (Kabushiki Kaisha and US) listed on the TOKYO PRO Market and Fukuoka PRO Market of the Tokyo Stock Exchange on July 15, 2026.
• For the fiscal year ending November 2026 (December 1, 2025, to November 30, 2026), the company projects net sales of ¥655 million, operating profit of ¥8 million, ordinary profit of ¥4 million, and net profit attributable to parent company shareholders of ¥1 million.
• The consolidated results for the interim cumulative period of FY2026 (December 1, 2025, to May 31, 2026) show net sales of ¥264 million, operating loss of ¥12 million, ordinary loss of ¥13 million, and net loss attributable to parent company shareholders of ¥14 million.
• The company transitioned to consolidated financial reporting from the fiscal year ending November 2026; the FY2025 results are provided as a reference from non-consolidated financial statements.
• A 500-for-1 stock split of common shares was conducted on February 28, 2026.

The dual listing on TOKYO PRO Market and Fukuoka PRO Market represents a significant milestone for P-and US, potentially enhancing its market visibility. While the company forecasts a return to profitability for the full fiscal year 2026, the interim period reported a loss, suggesting that the performance in the latter half of the year will be crucial for achieving its full-year targets. The shift to consolidated financial statements and the stock split may also be viewed by investors as efforts to improve transparency and accessibility of information.

• G-ChatPlus listed on the Tokyo Stock Exchange Growth Market today, July 15, 2026.
• For the fiscal year ending June 2026 (forecast), the company anticipates net sales of ¥1,222 million (up 19.6% year-on-year), operating profit of ¥500 million (up 35.4% year-on-year), ordinary profit of ¥492 million (up 33.3% year-on-year), and net profit of ¥322 million (up 30.9% year-on-year).
• Results for the third quarter cumulative period of FY2026 (July 1, 2025 – March 31, 2026) show net sales of ¥912 million, operating profit of ¥437 million, ordinary profit of ¥437 million, and quarterly net profit of ¥286 million.
• Forecasted EPS for FY2026 is ¥80.50, and the forecasted dividend per share is ¥3.00.
• Over 90% of net sales are derived from recurring revenue within the SaaS solution business segment.

G-ChatPlus’s listing on the TSE Growth Market marks a significant milestone, potentially reflecting market confidence in its business model. The FY2026 forecasts indicate strong double-digit growth in both revenue and profit, with operating profit showing a particularly robust increase. The high proportion of recurring revenue from its SaaS business suggests a stable foundation for continued expansion, which could be a key factor for investors to monitor.

• West HD reported consolidated net sales of ¥29,339 million for the third quarter of fiscal year 2026 (September 1, 2025 to May 31, 2026), marking a 33.4% increase year-on-year.
• Operating profit for the same period was ¥4,614 million (128.2% increase YoY), and ordinary profit was ¥3,399 million (114.4% increase YoY).
• Net profit attributable to owners of the parent reached ¥2,316 million, an increase of 198.6% compared to the prior year’s third quarter.
• The battery storage business generated ¥8,492 million in net sales and ¥3,002 million in operating profit.
• The full-year consolidated earnings forecast for fiscal year 2026 and the annual dividend forecast (year-end dividend ¥35.00, total annual ¥70.00) remain unchanged from previously announced figures.

These results indicate a strong performance across key financial metrics, with significant year-on-year growth in revenue and profits. The substantial increase in net profit suggests a successful shift in business strategy, notably driven by the rapid expansion of the battery storage business. While there were delays in the handover of non-FIT solar power plant development projects, the solid progress in self-consumption industrial solar power plant contracting business could help mitigate these impacts in the final quarter.

• TSI Holdings released its financial results presentation material for the first quarter of the fiscal year ending February 2027.
• Net sales for the quarter totaled ¥46.2 billion, representing a 130.0% increase year-on-year (up ¥10.6 billion).
• Operating profit reached ¥2.5 billion, a 65% increase year-on-year (up ¥0.9 billion), marking a record high for a first quarter.
• Net profit was ¥2.1 billion, an increase of 6.8% year-on-year (up ¥0.1 billion).
• The increase in net sales was attributed to the consolidation of Daytona International and Waterfront, coupled with the recovery of existing businesses (102.8% YoY on an existing business basis).
• Operating profit improvement was driven by existing business sales recovery, cost control through structural reforms, and positive contributions from new/withdrawn businesses (including M&A).

The significant increase in sales and profit for the first quarter appears to be primarily driven by the expansion of business through M&A and the recovery of existing operations. The achievement of a record-high operating profit for a first quarter could indicate that the company’s structural reforms and cost control measures are yielding positive results. Investors may want to monitor how the integration effects of new businesses from M&A and the sustained growth of existing operations contribute to future performance.

• Mitsubishi Corporation completed the acquisition of shares in Aethon III LLC, Aethon United LP, and related entities on July 14, 2026, as previously announced on January 16, 2026, concerning its U.S. shale gas business in Texas and Louisiana.
• Following the acquisition and subsequent organizational restructuring, five subsidiaries – Diamond Resource Corporation, Aethon III BR LLC (tentative name: DR III BR LLC), Aethon United BR LP (tentative name: DR United BR LP), EM Holdco LLC, and RBCP Platform FD Blocker I, LLC – are now classified as specified subsidiaries.
• The capital amounts of these newly designated specified subsidiaries equate to 10% or more of Mitsubishi Corporation’s capital.
• Adamas Bridge Capital LLC, newly classified as a specified subsidiary, is planned to transfer its functions and assets to Mitsubishi Corporation’s wholly-owned subsidiary, Adamas Energy LLC, within the current fiscal year. Consequently, Adamas Energy LLC is expected to become a specified subsidiary.
• Diamond Resource Corporation, established on November 5, 2025, is a special purpose company (SPC) that had no substantial business activity in fiscal year 2025 and therefore did not prepare financial statements.

This announcement signals that Mitsubishi Corporation has entered the execution phase of its significant investment in the U.S. shale gas business, with the acquired entities now meeting the criteria for specified subsidiaries. This reclassification suggests a more direct and substantial impact of these operations on Mitsubishi Corporation’s consolidated financial statements. The planned future reclassification of Adamas Energy LLC also indicates ongoing strategic organizational development within this growing segment.

• P-ASUMI HD announced its interim financial results for the fiscal year ending November 2026 (December 1, 2025, to May 31, 2026).
• Consolidated net sales amounted to ¥2,683 million, an increase of 3.8% compared to the same period last year.
• Operating profit was ¥248 million (+60.9% YoY), ordinary profit was ¥245 million (+61.0% YoY), and net profit attributable to owners of parent was ¥171 million (+63.6% YoY).
• By segment, sales for the Rail-related Construction Business Department increased by ¥241 million to ¥1,002 million compared to the previous interim consolidated accounting period.
• The full-year consolidated earnings forecast remains unchanged, projecting net sales of ¥5,460 million (+2.7% YoY) and net profit attributable to owners of parent of ¥221 million (△0.8% YoY).

P-ASUMI HD’s interim results indicate a significant improvement in profitability despite a modest increase in sales, which could be a key focus for investors. The enhanced productivity and profitability in the General Construction Business segment, alongside robust orders in the Rail-related Construction Business, appear to have driven the overall earnings growth. However, the progress towards the full-year forecast and the performance of the Development Business segment might be areas to monitor going forward.

• Toyo Securities announced its preliminary consolidated financial results for the first quarter of the fiscal year ending March 2027 (April 1, 2026 – June 30, 2026) on July 15, 2026.
• Operating revenue reached JPY 4,398 million, marking a 56.1% increase compared to JPY 2,816 million in the same period of the previous fiscal year.
• Operating income was JPY 1,571 million, and ordinary income was JPY 1,683 million, showing significant increases of 995.4% and 527.2% respectively year-on-year.
• Net income attributable to owners of parent was JPY 1,530 million, a 324.5% increase from JPY 360 million in the prior year’s first quarter.
• The company attributed these significant increases in profit to a rise in commissions from domestic, Chinese, and U.S. stock trading, as well as investment trust agency fees, despite a decrease in investment trust subscription fees.

The preliminary results indicate a strong performance in the first quarter, with substantial increases across key financial metrics compared to the previous year. This suggests that the company has effectively captured revenue opportunities from diverse commission streams, particularly in stock trading. Investors may consider the detailed breakdown of commission revenues as an important factor in assessing the company’s ability to adapt to varying market conditions.

• A.I.T. Corporation announced its consolidated financial results for the first quarter of the fiscal year ending February 2027 (March 1, 2026 – May 31, 2026).
• Consolidated operating revenue for the period was JPY 14,933 million, representing a 1.3% increase year-on-year, while operating income was JPY 1,106 million, a 4.3% increase year-on-year.
• Ordinary income decreased by 10.0% to JPY 1,173 million, and profit attributable to owners of parent decreased by 9.3% to JPY 789 million.
• Basic earnings per share for the first quarter were JPY 33.61.
• The full-year consolidated earnings forecast remains unchanged: operating revenue JPY 62,500 million, operating income JPY 4,530 million, ordinary income JPY 4,960 million, and profit attributable to owners of parent JPY 3,390 million.

A.I.T.’s Q1 results showed an increase in operating revenue and operating income, but a decrease in ordinary income and net profit attributable to owners of parent. This decline in ordinary income is attributed to a reversal of foreign exchange gains recorded in the prior year period. Investors may note that the company cited higher freight rates for its main ocean cargo transport and the depreciation of the yen as positive factors for revenue, indicating the ongoing importance of managing changes in the business environment.

• Waseda Gakushukenkyukai Co., Ltd. announced its non-consolidated financial results for the fiscal year ended May 2026 (April 1, 2025, to May 31, 2026, an irregular 14-month period).
• Due to the change in the fiscal year-end, this period covers an irregular 14 months, and thus, year-on-year percentage changes are not provided.
• For the fiscal year ended May 2026, net sales were ¥7,951 million, operating profit was ¥1,321 million, ordinary profit was ¥1,325 million, and net profit was ¥919 million.
• Basic earnings per share were ¥91.48, and the equity ratio was 77.9%.
• The forecast annual dividend for the fiscal year ending May 2027 is ¥65.00 per share (¥35.00 for the year-end and ¥30.00 for the interim).
• The forecast for the fiscal year ending May 2027 includes net sales of ¥7,468 million, operating profit of ¥1,500 million, ordinary profit of ¥1,524 million, net profit of ¥1,044 million, and basic earnings per share of ¥103.45.

Waseda Gakushukenkyukai’s FY2026/5 results cover an irregular 14-month period due to a change in the fiscal year-end, which makes direct comparison with the previous fiscal year challenging. The company has made investments for future growth, including opening new schools and relocating its headquarters, as well as constructing new company housing. These strategic investments could be key factors to monitor regarding their potential impact on future business expansion and performance.

• Naigai Tec resolved on July 15, 2026, to acquire all issued shares of OMT Co., Ltd., making it a wholly-owned subsidiary.
• OMT Co., Ltd. specializes in the maintenance and overhaul of semiconductor manufacturing equipment, with net sales of 414 million JPY, operating income of 17 million JPY, and net income of 17 million JPY for the fiscal year ended March 2026.
• The acquisition’s rationale is to accelerate the realization of Naigai Tec’s mid-term management policy “Strengthening Maintenance Support (FS Business)” amidst the expanding semiconductor market.
• The acquisition price is undisclosed by agreement with the counterparty but is stated to be less than 15% of the consolidated net assets at the end of the previous consolidated fiscal year and the net assets at the end of the previous fiscal year.
• The share transfer is scheduled for August 1, 2026, with the acquisition funded by Naigai Tec’s own capital.

This acquisition highlights Naigai Tec’s strategic move to bolster its maintenance support business within the semiconductor market. Integrating OMT Co., Ltd., a specialist in semiconductor equipment maintenance, may suggest a push for enhanced group-wide operational synergies. While the acquisition price remains undisclosed, the projected impact on Naigai Tec’s consolidated earnings is deemed minor, making the future integration process worth monitoring.

• UPR announced a revision to its consolidated earnings forecast for the full fiscal year ending August 2026.
• The revised consolidated forecast includes net sales of 15,600 million yen (unchanged from previous), operating profit of 790 million yen (an increase of 30 million yen, or 3.9%), ordinary profit of 1,150 million yen (an increase of 105 million yen, or 10.0%), and profit attributable to owners of parent of 730 million yen (an increase of 60 million yen, or 9.0%).
• Key reasons for the revision include steady progress in the logistics equipment rental business, particularly for pallets, while sales have been impacted by buyer reluctance due to rising logistics material costs stemming from the Middle East situation, and the maximum provision for structural reform expenses.
• The dividend forecast was also revised, with the year-end dividend for the fiscal year ending August 2026 expected to be 37 yen per share (an increase of 2 yen from the previous forecast).
• The company’s dividend policy targets a DOE (Dividend on Equity) of 3% for the time being, with a future goal of 5%.

UPR’s upward revision of profit metrics, despite maintaining its sales forecast, suggests underlying strength in its logistics equipment rental business. The ability to increase profits even with considerations for structural reform costs and reduced sales due to external factors could indicate an improving profit structure. The increase in the dividend, guided by a DOE of 3%, may signal a strengthened commitment to shareholder returns.

• FIRST CORPORATION has decided on a year-end dividend from retained earnings for the fiscal year ending May 31, 2026.
• The dividend per share is ¥48.00. This represents an increase of ¥2 from the latest dividend forecast (¥46.00) announced on April 14, 2026, and an increase of ¥6 from the previous fiscal year’s actual result (May 2025: ¥42.00).
• The total dividend amount is ¥609 million, with an effective date of August 26, 2026.
• The dividend will be sourced from retained earnings and resolved by the Board of Directors.
• The company’s basic policy is a consolidated dividend payout ratio of 30% or more, and its mid-to-long-term vision “First VISION 2031” (announced on January 14, 2026) aims for stable dividend increases alongside steady profit growth.

This dividend increase decision appears to reflect the company’s commitment to continuous shareholder returns as a top management priority. The further increase from the most recent dividend forecast could suggest positive performance trends for the fiscal year ending May 2026. The explicit mention of stable dividend increases in their mid-to-long-term vision may build investor confidence regarding future dividend policies.

• Toumei reported consolidated net sales of 22,731 million yen for the third quarter of the fiscal year ending August 2026, marking a 7.4% increase compared to the same period of the previous year.
• Operating profit for the period was 2,481 million yen (up 8.1% year-on-year), ordinary profit was 2,491 million yen (up 5.9%), and net profit attributable to parent company shareholders was 1,697 million yen (up 3.6%).
• Diluted earnings per share for the quarter were 57.30 yen, compared to 54.84 yen in the prior year’s period.
• The full-year consolidated earnings forecast for the fiscal year ending August 2026 remains unchanged, projecting sales of 34,800 million yen, operating profit of 3,662 million yen, ordinary profit of 3,704 million yen, and net profit attributable to parent company shareholders of 2,584 million yen, with diluted earnings per share of 86.19 yen.
• The company announced on March 26, 2026, that its Nagoya Branch will be renamed Nagoya Head Office effective January 1, 2027, and welcomed over 50 new employees in April 2026.

Toumei’s Q3 results indicate a solid performance with year-on-year growth in sales and all profit metrics, suggesting the stability of its existing businesses. The company attributes this performance to enhanced digital marketing operations and the promotion of “Office Hikari 119” and “Office Denki 119” initiatives. With the full-year forecast unchanged, investors may monitor the company’s ability to maintain this momentum through the final quarter and the impact of its strategic initiatives.

• HORII FOOD SERVICE Co., Ltd. has revised its full-year consolidated earnings forecast for the fiscal year ending November 2026 upward.
• The revised sales forecast is ¥5,980 million (up 7.3% from the previous forecast of ¥5,570 million), and operating profit is ¥532 million (up 25.1% from ¥425 million).
• Ordinary profit is revised to ¥528 million (up 30.0% from ¥406 million), and net profit attributable to parent company shareholders is revised to ¥625 million (up 53.9% from ¥406 million).
• Earnings per share are revised from ¥58.59 to ¥90.18.
• Reasons for the revision include better-than-expected bookings during peak seasons (December and January), existing store sales and customer numbers exceeding the previous year, and strong performance of new store formats like “KOBE Beef Emperor Steak” and renovated existing stores.
• On the cost side, efficient store operations driven by DX promotion, along with optimized costs through grand menu changes and price revisions in response to rising raw material prices, resulted in higher-than-expected profits.
• Future plans include the consolidation of Sushi Masu Foods Co., Ltd. (acquired in June) into the financial results, as well as investments in human resources and new store openings for future growth.

HORII FOOD’s upward revision suggests a combination of strong peak-season bookings, increased existing store sales, and successful new business formats. The optimization of costs through DX promotion also appears to have contributed to improved profitability, and the company’s planned investments for future growth may be a point of interest for investors.

• Cere Corporation announced its consolidated financial results for the first quarter of the fiscal year ending February 2027 (March 1, 2026, to May 31, 2026).
• Consolidated operating results show net sales of ¥5,510 million (down 0.6% year-on-year), operating profit of ¥378 million (down 36.6%), ordinary profit of ¥379 million (down 36.4%), and net profit attributable to owners of parent of ¥231 million (down 38.3%).
• Diluted earnings per share for the quarter were ¥70.01 (compared to ¥110.95 in the prior year’s first quarter).
• As of the end of the first quarter, consolidated financial position indicates total assets of ¥24,205 million, net assets of ¥20,380 million, and an equity ratio of 84.2%.
• The full-year consolidated earnings forecast for the fiscal year ending February 2027 and the dividend forecast (year-end ¥160.00, total ¥160.00) remain unchanged from the most recently announced figures.

Cere Corporation’s first-quarter results show a decline in both revenue and profit compared to the previous year, which may be partly attributed to external factors such as a decrease in new rental housing starts. Despite this, the full-year earnings forecast remains unchanged, suggesting management anticipates a recovery or stronger performance in subsequent quarters. Investors may wish to monitor future announcements for further insights into the company’s strategies to meet its annual targets.

• J.M.A.C.S. Co., Ltd. announced its financial results for the first quarter of the fiscal year ending February 2027 (March 1, 2026, to May 31, 2026).
• For Q1 FY2027, net sales amounted to ¥1,647 million, an increase of 26.5% compared to the same quarter of the previous fiscal year.
• Operating profit was ¥227 million (up 238.8% year-over-year), ordinary profit was ¥232 million (up 215.6% year-over-year), and net income for the quarter was ¥161 million (up 209.4% year-over-year).
• Basic earnings per share for the quarter were ¥28.64.
• The full-year forecast for FY2027 and the dividend forecast remain unchanged from the most recently announced figures.

• Crossfor Inc. announced the specifics of its shareholder benefit program for shareholders recorded as of July 31, 2026.
• Eligible shareholders must hold 1,000 shares (10 units) or more of the company’s common stock.
• The shareholder benefit will be one “Dancing Free” original jewelry item, valued at approximately ¥10,000.
• The “Dancing Free” product is an original jewelry item specially planned and manufactured, featuring Crossfor’s proprietary “Dancing Stone” technology, and is a free-size specification (compatible with sizes 9 to 17).
• The gifts are scheduled to be shipped sequentially to eligible shareholders starting from November 2026.

This announcement specifies Crossfor’s shareholder benefit program, aiming to show appreciation to shareholders and deepen their understanding of the company’s products. The provision of an original jewelry item featuring their proprietary “Dancing Stone” technology may offer shareholders a direct experience with the company’s core innovation. The eligibility threshold of 1,000 shares or more could indicate a focus on engaging a specific segment of their investor base.

• P-TOWARISE Co., Ltd. announced on July 15, 2026, that its Board of Directors resolved to revise the year-end dividend forecast for its common shares for the fiscal year ending July 2026.
• The previous year-end dividend forecast, announced on September 12, 2025, was ¥10.00 per share, which has been revised upward to ¥20.00 per share.
• Consequently, the total annual dividend for the fiscal year ending July 2026 is expected to be ¥20.00 per share.
• The revision is attributed to an upward revision of operating income, ordinary income, and net income attributable to owners of the parent, as announced in the “Notice of Revision of Consolidated Financial Forecasts” on June 15, 2026, along with a comprehensive consideration of the company’s financial condition and business performance.
• The company states that shareholder returns are a key management priority, and its basic policy is to continuously and stably distribute dividends while maintaining financial soundness and emphasizing the importance of internal reserves.

This dividend increase, following the upward revision of financial forecasts for the July 2026 term, suggests the company’s proactive stance on shareholder returns amid strong performance. Investors may find it worthwhile to monitor how the dividend policy and future earnings trends align with the company’s commitment to continuous and stable distributions over the medium to long term.

• Nikke announced its consolidated financial results for the second quarter of the fiscal year ending November 2026 (interim period: December 1, 2025 to May 31, 2026).
• Consolidated net sales reached ¥59,710 million (up 1.9% year-on-year), operating income was ¥5,590 million (up 13.6%), and ordinary income was ¥6,158 million (up 12.8%).
• Net income attributable to owners of parent amounted to ¥4,512 million (up 27.4% year-on-year).
• Basic earnings per share for the interim period was ¥68.30.
• The annual dividend forecast remains unchanged at ¥18 for the interim and ¥32 for the year-end, totaling ¥50.
• The full-year consolidated earnings forecast also remains unchanged, projecting net sales of ¥130,000 million (up 8.9% year-on-year), operating income of ¥13,000 million (up 9.1%), and net income attributable to owners of parent of ¥9,500 million (up 4.5%).
• Kakotex Corporation contributed to the consolidated results within the Industrial Materials segment from this period.

Nikke’s Q2 FY2026 results show a robust increase in both revenue and profit across all key metrics, with net income attributable to owners of parent significantly growing by 27.4% year-on-year. This performance appears to be primarily driven by the Industrial Materials segment, boosted by the inclusion of a new consolidated subsidiary, and the Human & Future Development segment, which maintained stable profitability. While the Apparel & Textile segment faced challenges due to excess inventory, the strong performance of other segments helped to offset these impacts, indicating a diversified business model supporting overall growth.

• P-FIT WORKS Co., Ltd. announced its interim financial results for the fiscal year ending November 2026 (December 1, 2025, to May 31, 2026).
• Consolidated operating results show net sales of ¥918 million (down 48.0% year-on-year), operating profit of ¥54 million (down 58.7%), ordinary profit of ¥55 million (down 57.8%), and net income attributable to owners of parent of ¥30 million (down 64.1%).
• Basic earnings per share for the interim period was ¥153.19.
• Regarding the consolidated financial position, total assets were ¥2,049 million, net assets were ¥1,194 million, and the equity ratio was 58.3%.
• The full-year consolidated performance forecast for the fiscal year ending November 2026 remains unchanged, with projected net sales of ¥2,820 million (up 1.8% year-on-year) and net income attributable to owners of parent of ¥143 million (up 1.6%).
• The company explained that the decline in interim performance was due to a significant impact from soaring prices of HBM, DRAM, and SSDs driven by increased AI demand, which led to higher server and PC導入 costs and resulted in delayed updates or revised scopes for large projects in the medical field.

The significant decline in earnings for the interim period was primarily due to the impact of rising component prices on service provision in the healthcare market. However, the full-year consolidated earnings forecast remains unchanged, which may suggest expectations for large project orders and new product developments in the second half. Investors might monitor the company’s strategic initiatives and market responses for business recovery.

• Takeda Machine announced its consolidated financial results for the fiscal year ended May 2026.
• Net sales were ¥5,079 million (up 3.9% year-on-year), operating income was ¥432 million (up 0.3% year-on-year), ordinary income was ¥444 million (up 0.6% year-on-year), and profit attributable to owners of parent was ¥298 million (up 1.5% year-on-year).
• The annual dividend per share is maintained at ¥80 for both the fiscal years ended May 2025 and May 2026. The forecast for FY2027 May is also ¥80.
• The consolidated earnings forecast for the fiscal year ending May 2027 includes net sales of ¥5,200 million (up 2.4% year-on-year), operating income of ¥400 million (down 7.5% year-on-year), ordinary income of ¥400 million (down 10.0% year-on-year), and profit attributable to owners of parent of ¥260 million (down 12.8% year-on-year).
• Sales of the steel shape processing machine series reached ¥3,471 million (up 14.4% year-on-year), driving overall sales.

Takeda Machine achieved an increase in both sales and profit for the fiscal year ended May 2026, with strong performance in its steel shape processing machine series likely contributing to the overall results. However, the company’s forecast for the fiscal year ending May 2027 projects a decrease in profits, with a notable 7.5% anticipated decline in operating income, which may indicate a need to monitor future business conditions and strategies.

• Retail Partners, Inc. announced its financial results for the first quarter of the fiscal year ending February 2027 (March 1, 2026, to May 31, 2026).
• Consolidated operating revenue for the period was ¥71.015 billion, marking a 3.1% increase compared to the same period of the previous year.
• Operating profit decreased by 25.2% to ¥1.413 billion, ordinary profit by 21.9% to ¥1.634 billion, and net profit attributable to parent company shareholders by 25.7% to ¥1.079 billion.
• Basic earnings per share for the quarter were ¥25.20.
• As of the end of the quarter, total assets stood at ¥137.896 billion, net assets at ¥90.527 billion, and the equity ratio was 65.6%.

While Retail Partners reported an increase in operating revenue, the double-digit declines across various profit metrics compared to the prior year’s first quarter may draw investor attention. This could suggest that cost factors, such as rising raw material prices or labor expenses, are impacting profitability despite revenue growth. Investors might monitor how the company addresses these cost pressures and whether profitability trends improve in subsequent quarters.

• Subaru Co., Ltd. announced its non-consolidated financial results for the first quarter of the fiscal year ending February 2027 (March 1, 2026, to May 31, 2026) on July 15, 2026.
• Net sales increased by 2.5% year-on-year to 708 million yen.
• The company reported an operating loss of 107 million yen (compared to a loss of 104 million yen in the prior-year period), an ordinary loss of 104 million yen (compared to a loss of 101 million yen), and a net loss of 86 million yen (compared to a loss of 66 million yen).
• Net loss per share for the quarter was △145.84 yen (compared to △112.36 yen in the prior-year period).
• There are no revisions to the full-year earnings forecast for the fiscal year ending February 2027, nor to the dividend forecast (year-end 120.00 yen, total 120.00 yen).

While sales increased in the first quarter, losses at each profit level expanded compared to the previous year. The unchanged full-year forecast may suggest that the company anticipates performance in line with initial plans or expects a recovery in subsequent quarters. Given the going concern disclosure, future business performance will likely remain a key focus for investors.

• G-Chordia announced its unaudited financial results for the third quarter of the fiscal year ending August 2026 on June 14, 2026.
• For the nine months ended May 31, 2026 (September 1, 2025 to May 31, 2026), net sales were 0 million yen.
• The company reported an operating loss of △322 million yen and an ordinary loss of △322 million yen.
• Net loss for the quarter totaled △323 million yen.
• Loss per share was △30.81 yen.

As an R&D-focused company, G-Chordia is currently in a phase where product sales have not yet materialized, which may explain the continued reporting of losses. Investors might consider monitoring the company’s research and development progress and pipeline status in addition to its financial performance.

• G-PostPrime reported consolidated financial results for the fiscal year ended May 2026, with net sales of ¥553 million, an operating loss of ¥238 million, and a net loss attributable to parent company shareholders of ¥277 million.
• Net sales fell short of the revised forecast (¥597 million) by ¥44 million, but the operating loss improved by ¥78 million compared to the revised forecast (¥316 million).
• The company decided to withdraw from the “TakaTrade” business as of June 17, 2026, aiming to improve its revenue structure.
• G-PostPrime announced the full acquisition of Infinity Life Co., Ltd. as of July 1, 2026, marking its entry into the business succession and M&A brokerage service domain.
• Approximately ¥900 million in funds were raised, to be utilized for M&A to strengthen mid-to-long-term revenue foundations.
• The consolidated earnings forecast for the fiscal year ending May 2027 was not disclosed due to potential fluctuations from M&A plans.

G-PostPrime’s FY2026 results show a revenue miss but an improved operating loss driven by cost reductions. The strategic decision to divest from the loss-making TakaTrade business while simultaneously acquiring Infinity Life Co., Ltd. to enter the M&A brokerage sector suggests a clear pivot towards a new growth strategy. This move indicates a focus on diversifying revenue streams and leveraging M&A to achieve non-organic growth, with the ¥900 million M&A fund providing capacity for further strategic investments. The success of this dual-pillar strategy, combining the existing financial/economic information platform with the new M&A brokerage, will be a key area for investors to monitor.

• G-Logos HD reported consolidated net sales of 49,502 million yen for the fiscal year ended May 2026, marking a 36.5% increase year-on-year.
• Operating profit reached 1,449 million yen (up 197.5% year-on-year), and ordinary profit was 1,326 million yen (up 228.0% year-on-year).
• Profit attributable to owners of parent significantly increased to 799 million yen (up 300.1% year-on-year), with basic earnings per share at 203.98 yen.
• For the fiscal year ending May 2027, the company forecasts consolidated net sales of 54,273 million yen (up 9.6% year-on-year), operating profit of 2,113 million yen (up 45.8% year-on-year), and profit attributable to owners of parent of 1,160 million yen (up 45.2% year-on-year).
• The year-end dividend for FY2026 is 63.39 yen per share, and the forecast for FY2027 is 88.75 yen per share.

G-Logos HD’s financial results for FY2026 demonstrate substantial growth across all key profit metrics, driven by factors such as the integration of Sakai Kensetsu Co., Ltd. into the group and revenue contributions from new store openings, leading to an increase in handed-over units. The positive outlook for FY2027, with forecasts of continued revenue and profit growth, may suggest a sustained upward trajectory for the company’s performance. Investors might be monitoring the effectiveness of their expansion strategies and market conditions in the housing sector.

• For the nine months ended May 31, 2026, Chiikinews Co., Ltd. reported net sales of ¥2,524 million, marking a 7.9% increase compared to the same period last year.
• Operating profit for the period reached ¥69 million, representing a significant 119.9% rise from ¥31 million in the prior year’s corresponding period.
• Ordinary profit was ¥41 million (up 59.3% YoY), while quarterly net loss amounted to △¥67 million.
• The “Chiiki Shimbun” (local newspaper) business currently issues 40 editions across 40 areas in 2 prefectures, with a weekly circulation of approximately 1.74 million copies.
• The full-year sales target for the fiscal year ending August 2026 is ¥3,500 million, an 11.0% increase year-on-year, with only sales figures disclosed for the full-year plan.

Chiikinews Co., Ltd. has demonstrated robust growth in both sales and operating profit, with the substantial increase in operating profit being a key highlight. This performance may suggest that the company’s “Strategic Plan,” focusing on business alliances and strengthening core operations, is yielding positive results. Investors may want to monitor the impact of expanded non-“Chiiki Shimbun” media publications, improved distribution systems, and cost optimization initiatives on future profitability.

• Pasona Group Inc. announced its consolidated financial results for the fiscal year ended May 2026 (June 1, 2025 – May 31, 2026).
• Consolidated net sales amounted to ¥308,496 million, a 0.2% decrease compared to the previous fiscal year.
• The company reported a consolidated operating loss of ¥1,149 million, a reduction in loss from ¥1,237 million in the prior year.
• Consolidated ordinary profit turned positive at ¥138 million, an improvement from an ordinary loss of ¥460 million in the previous period.
• Net loss attributable to owners of parent was ¥3,388 million, which is a narrower loss compared to ¥8,658 million in the preceding fiscal year.
• Basic earnings per share was ¥-90.07, and the equity ratio stood at 53.9%.
• For the fiscal year ending May 2027, the company forecasts consolidated net sales of ¥325,000 million (up 5.3% year-on-year), operating profit of ¥1,500 million, ordinary profit of ¥1,500 million, and net loss attributable to owners of parent of ¥1,000 million.
• The annual dividend per share is projected to be ¥75.00 for both FY2026 May and FY2027 May (forecast), consisting of an ordinary dividend of ¥15.00 and a special dividend of ¥60.00.

Pasona Group’s FY2026 May consolidated results show a slight decline in revenue, but a noteworthy improvement with a narrower operating loss and a return to ordinary profit. This shift could indicate the effectiveness of cost management efforts or operational efficiencies in certain business segments. The forecast for FY2027 May, projecting revenue growth and a return to operating profit, may suggest management’s confidence in future business recovery and a positive outlook for the coming period.

• Ichigo announced its financial results for the first quarter of the fiscal year ending February 2027.
• Operating profit increased by 45.0% compared to the same period of the previous year.
• Quarterly net profit attributable to parent company shareholders rose by 24.0% year-on-year.
• Increased office rental income, along with the sale of a commercial facility enhanced by the “Shin-Chiku” strategy and the sale of a subsidiary’s shares, contributed to these results.
• The stock revenue fixed cost cover ratio stood at 196%, indicating stable revenue generation.

These results suggest a solid start towards achieving record full-year profits, driven by significant increases in both operating and net profit. The “Shin-Chiku” strategy, focusing on enhancing and selling existing real estate properties, appears to be a key factor in their performance. The high stock revenue fixed cost cover ratio of 196% may also indicate a robust and stable operational foundation, which is worth monitoring for investors.

• Tetsujin Kai Holdings announced its consolidated financial results for the third quarter of the fiscal year ending August 2026 (September 1, 2025, to May 31, 2026).
• Consolidated net sales reached ¥7,745 million, representing a 27.4% increase compared to the same period last year.
• Consolidated operating profit was ¥452 million (+105.4% YoY), and ordinary profit was ¥472 million (+81.2% YoY).
• Net income attributable to owners of the parent company amounted to ¥411 million, an increase of 35.9% year-over-year.
• Basic earnings per share for the quarter were ¥30.80.
• The consolidated financial position shows total assets of ¥5,642 million, net assets of ¥1,186 million, and an equity ratio of 18.7%.
• Sales for the karaoke room operation business were ¥2,757 million (-12.4% YoY), the dining business recorded sales of ¥1,813 million (+21.6% YoY), and the beauty business achieved sales of ¥1,513 million (+10.6% YoY).
• During this consolidated cumulative period, Vainqueur Promotion Co., Ltd. was newly included in the scope of consolidation.

Tetsujin Kai Holdings’ Q3 FY22026 results show significant year-on-year growth across key financial indicators, including sales, operating profit, ordinary profit, and net income, which could indicate successful business expansion and improved profitability. The more than 100% increase in operating profit may suggest the effectiveness of management strategies focused on profitability and operational efficiencies. Furthermore, ongoing new store openings across multiple business segments appear to reflect an active approach to business development.

• Plap Japan Co., Ltd. announced its consolidated financial results for the third quarter of the fiscal year ending August 2026 (September 1, 2025 to May 31, 2026).
• For the cumulative third quarter, net sales were ¥5,607 million (up 5.6% year-on-year), and operating income was ¥512 million (up 0.2% year-on-year).
• Ordinary income was ¥518 million (down 0.3% year-on-year), and net income attributable to owners of parent was ¥327 million (up 5.3% year-on-year).
• There are no revisions to the full-year consolidated earnings forecast or dividend forecast from the latest publicly announced figures.
• By segment, the Communication Service business reported increased revenue and profit, while the Digital Solution business showed increased revenue and reduced loss.

Plap Japan’s Q3 results show growth in net sales and net income attributable to owners of parent, while operating income remained nearly flat and ordinary income saw a slight decrease. The reduction in losses within the Digital Solution business suggests that aggressive investments in its SaaS-based cloud service, “PR Automation,” may be yielding some positive outcomes. With the full-year forecast remaining unchanged, the performance in the fourth quarter will be worth monitoring for investors.

• Demae-can Co., Ltd. announced its consolidated financial results for the third quarter of the fiscal year ending August 2026 (September 1, 2025 to May 31, 2026).
• Revenue for the period was ¥28,290 million, marking a 6.2% decrease compared to the same period in the previous year.
• The company reported an operating loss of ¥6,370 million (compared to an operating loss of ¥3,075 million in the prior year period), an ordinary loss of ¥6,331 million (compared to ¥3,105 million), and a net loss attributable to parent company shareholders of ¥6,339 million (compared to ¥3,113 million).
• The consolidated full-year forecast for FY2026 has been revised: revenue to ¥39.2 billion (a -1.3% revision from the initial forecast of ¥40.0 billion) and operating loss to ¥7.9 billion (revised from the initial forecast of ¥7.2 billion loss).
• Basic earnings per share for the quarter were a loss of ¥56.89.

Demae-can’s Q3 FY2026 results show a year-over-year decline in revenue and an expanded net loss, which could be a key focus for investors. The revision of the full-year forecast is attributed to lower-than-expected order numbers and Gross Merchandise Value (GMV), suggesting potential challenges in market demand or competitive pressures. Investors may want to monitor the company’s strategies for revenue growth and profitability improvement in the upcoming periods.

• IK Holdings announced on July 15, 2026, a partial correction to its “Full-Year Financial Results Briefing Material for Fiscal Year Ending May 2026.”
• The reason for the correction was the discovery of errors in the content of the material disclosed on July 14, 2026.
• Two specific points were corrected: Firstly, on page 12, in the “Segment-specific Financial Performance” table, the consolidated gross profit margin (previous period) was corrected from “36.3% (37.6%)” to “37.6% (40.9%)”.
• Secondly, on page 21, the value for FY2027 (forecast) in the “Performance Forecast Summary” consolidated operating income trend graph was corrected. (The specific corrected value is shown as a graph image, and numerical changes are not explicitly stated.)
• The corrected materials are available on the company’s official website.

This correction addresses inaccuracies in previously disclosed financial briefing materials. The revision of the consolidated gross profit margin for the previous period could influence the evaluation of past performance, making it essential for investors to review the updated figures. Furthermore, the adjustment to the operating income trend graph, which relates to future performance forecasts, highlights the need to monitor how these changes might impact the company’s overall assessment.

• GLOBE-ING Co., Ltd. reported consolidated results for the fiscal year ended May 2026, with net sales of JPY 11,512 million (up 39.4% year-on-year), operating profit of JPY 4,142 million (up 47.9%), ordinary profit of JPY 4,111 million (up 47.7%), and profit attributable to owners of parent of JPY 3,051 million (up 72.6%).
• Diluted earnings per share for the fiscal year ended May 2026 were JPY 107.17, and diluted earnings per share (adjusted for potential shares) were JPY 96.84.
• The annual dividend for the fiscal year ended May 2026 was JPY 16.10, consisting of a year-end dividend of JPY 16.10 (dividend payout ratio of 15.0%, dividend on equity ratio of 5.7%).
• For the fiscal year ending May 2027, the company forecasts consolidated net sales of JPY 16,100 million, profit attributable to owners of parent of JPY 3,381 million, and basic earnings per share of JPY 118.55. The company will voluntarily apply International Financial Reporting Standards (IFRS) from the fiscal year ending May 2027.
• Regarding the scope of consolidation, X-AI.Labo Corporation was excluded during the current fiscal year.

GLOBE-ING’s strong increase in revenue and profit for the fiscal year ended May 2026 suggests robust business performance across all key financial metrics. The significant year-on-year growth rates for sales and various profit figures may indicate effective strategic execution. The announcement of adopting IFRS from the fiscal year ending May 2027 could enhance the transparency and international comparability of its financial statements, which is a noteworthy development for investors.

• AFC-HD reported consolidated sales revenue of ¥25,279 million for the nine months ended May 31, 2026 (Q3 FY2026), an increase of 2.2% compared to the same period last year.
• Operating income for the period was ¥1,800 million, a decrease of 2.9% year-on-year.
• Ordinary income stood at ¥1,745 million, a 6.6% decrease from the prior year’s third quarter.
• Net income attributable to owners of the parent decreased by 17.4% to ¥1,166 million.
• The full-year consolidated earnings forecast (sales revenue ¥34,137 million, operating income ¥2,545 million, ordinary income ¥2,445 million, net income attributable to owners of the parent ¥1,545 million) remains unchanged from the most recently announced forecast.

While consolidated sales revenue showed a slight increase, the decline in various profit metrics is a key point for investors. The growth in the pharmaceutical business and healthcare segment contributed to revenue, but it suggests that factors such as investments or costs may have impacted profitability. With the full-year forecast unchanged, the performance in the fourth quarter could be critical in determining the company’s annual results.

• G-J Frontier reported consolidated results for the fiscal year ended May 2026: Revenue of ¥22,235 million (up 3.4% YoY), EBITDA of ¥964 million (up 7.1% YoY), Operating Profit of ¥312 million (up 6.3% YoY), and Ordinary Profit of ¥415 million (up 79.3% YoY).
• The company recorded a net loss attributable to owners of parent of ¥321 million.
• As of May 31, 2026, consolidated financial position showed total assets of ¥9,585 million, net assets of ¥1,534 million, and an equity ratio of 12.8%.
• For the fiscal year ending May 2027, the company forecasts consolidated revenue of ¥26,500 million (up 19.2% YoY), EBITDA of ¥1,700 million (up 76.3% YoY), Operating Profit of ¥1,050 million (up 236.2% YoY), Ordinary Profit of ¥1,000 million (up 140.9% YoY), and Net Profit attributable to owners of parent of ¥550 million.
• Dividends for FY2025/5 and FY2026/5 were ¥0.00 per share, and the forecast for FY2027/5 is also ¥0.00 per share.

The FY2026/5 results show an increase in revenue, EBITDA, operating profit, and ordinary profit, but also a net loss attributable to owners of parent. This situation may suggest that while core business operations improved, specific non-recurring factors could have impacted the final net profit.

The strong forecast for FY2027/5, including a 19.2% increase in revenue and a 140.9% increase in ordinary profit, could indicate management’s confidence in future growth initiatives. Investors may want to monitor the company’s ability to translate this projected top-line growth into sustainable net profitability, especially considering the prior year’s net loss.

• G-BASE FOOD reported net sales of ¥3,976 million for the first quarter of the fiscal year ending February 2027 (March 1, 2026 – May 31, 2026), marking a 0.8% increase compared to the same period last year.
• During the same quarter, the company recorded an operating loss of ¥180 million (compared to a loss of ¥79 million in the prior year), an ordinary loss of ¥183 million (compared to a loss of ¥80 million), and a net loss of ¥226 million (compared to a loss of ¥99 million).
• Sales through the company’s own e-commerce channel reached ¥2,660 million, a 1.2% increase year-on-year, with the number of subscription members expanding to 256,000.
• Wholesale channel sales were ¥950 million (down 5.4% year-on-year), while other e-commerce channel sales reached ¥320 million (up 29.1% year-on-year).
• The full-year forecast for the fiscal year ending February 2027 remains unchanged, projecting net sales of ¥16,256 million (up 7.0% year-on-year) and operating profit of ¥62 million (down 71.4% year-on-year).

G-BASE FOOD’s Q1 FY2027 results show a slight increase in net sales alongside an expanded loss, attributed to increased advertising investments in line with initial plans. This suggests a strategic phase focused on acquiring new customers. The growth in subscription members for the company’s own e-commerce channel could indicate a strengthening foundation for future revenue stability.

• PCNET Co., Ltd. has announced its consolidated financial results for the fiscal year ended May 2026.
• For the fiscal year ended May 2026, consolidated net sales were ¥10,457 million (up 29.1% year-on-year), operating profit was ¥1,391 million (up 65.2% year-on-year), ordinary profit was ¥1,292 million (up 66.9% year-on-year), and profit attributable to owners of parent was ¥865 million (up 63.4% year-on-year).
• Earnings per share (EPS) for the period were ¥164.71 (compared to ¥100.80 in the previous period).
• The year-end dividend for the fiscal year ended May 2026 has been set at ¥52 (total annual dividend of ¥52).
• For the fiscal year ending May 2027, the consolidated performance forecast includes net sales of ¥11,100 million (up 6.1% year-on-year), operating profit of ¥1,450 million (up 4.2% year-on-year), ordinary profit of ¥1,300 million (up 0.6% year-on-year), and profit attributable to owners of parent of ¥884 million (up 2.1% year-on-year).
• The projected year-end dividend for the fiscal year ending May 2027 is ¥65, consisting of a regular dividend of ¥57 and a special dividend of ¥8.

PCNET’s financial results for the fiscal year ended May 2026 indicate significant growth in both revenue and profit. The higher growth rate in operating profit compared to revenue could suggest an improvement in profitability. Furthermore, the company’s forecast for the upcoming fiscal year projects continued increases in both revenue and profit, along with a planned dividend increase, which may be worth monitoring for investors.

• KAIHAN Co., Ltd. resolved at its Board of Directors meeting on July 15, 2026, to conduct a simplified stock swap to make SPAM Co., Ltd. a wholly-owned subsidiary, and the agreement was signed on the same day.
• The effective date of this stock swap is scheduled for August 25, 2026, and KAIHAN will implement it without shareholder approval under simplified stock swap procedures.
• 14.38 shares of KAIHAN common stock will be allotted for each share of SPAM common stock, and KAIHAN plans to issue 7,190,000 new common shares, representing 11.5% of KAIHAN’s total outstanding shares.
• SPAM provides MS corporate functions for the medical corporation Kohunkai (operating “Lieto Clinic”), with Kohunkai’s sales in calendar year 2025 being approximately JPY 2.5 billion, and SPAM projected to record over JPY 300 million in annual gross profit.
• A third-party valuation firm calculated SPAM’s equity value at approximately JPY 910 million (approximately JPY 630 million after illiquidity discount) using the DCF method, and KAIHAN plans the total acquisition consideration to be JPY 640 million.

This stock swap indicates G-KAIHAN’s strategic move to accelerate the strengthening and diversification of its revenue base in the healthcare sector, in addition to its existing restaurant and renewable energy businesses. Given the stated challenge of rebuilding the revenue base for its subsidiary Kaihan Medical, the full acquisition of SPAM, specializing in medical weight loss, suggests an expectation of synergy through increased client support and integration of operational know-how. The use of a stock swap to acquire a company in a state of insolvency could also be seen as a strategic choice to expand operations without immediate cash outflow, preserving financial liquidity.

• G-TENTIAL announced its non-consolidated financial results for the third quarter of the fiscal year ending August 2026 (September 1, 2025 – May 31, 2026).
• For the cumulative third quarter, the company reported Sales of ¥24,566 million, Operating Profit of ¥2,691 million, Ordinary Profit of ¥2,689 million, and Quarterly Net Profit of ¥1,877 million.
• Basic earnings per share (EPS) for the quarter were ¥82.95, and diluted EPS were ¥77.79.
• Total assets stood at ¥11,070 million, total net assets at ¥5,950 million, and the equity ratio was 53.7% at the end of the third quarter.
• The full-year forecast for FY2026 remains unchanged from the most recently announced figures, projecting Sales of ¥33,081 million, Operating Profit of ¥3,804 million, Ordinary Profit of ¥3,791 million, Net Profit of ¥2,551 million, and EPS of ¥112.34.
• Year-over-year comparisons are not provided due to a change in the fiscal year end from January 31 to August 31, effective from FY2025.
• A stock split at a ratio of three shares for every one share was conducted on July 1, 2026.

G-TENTIAL’s Q3 results show substantial sales and operating profit, though direct year-over-year comparisons are absent due to the fiscal year change. The confirmation of the full-year forecast and the recently executed stock split are noteworthy. The stock split may enhance liquidity and broaden the investor base. Investors may focus on the company’s performance within its single conditioning brand segment and the progress toward its full-year targets as key indicators.

• G-Progress reported consolidated net sales of ¥1,534 million for Q1 FY2027, a 0.6% decrease year-over-year, and consolidated gross profit of ¥656 million, a 4.0% decrease year-over-year.
• Due to delayed budget compilation and project re-evaluations in the manufacturing sector, project revenue recognition for the Solutions business is expected to increase in the latter half of the fiscal year. This resulted in a temporary 8.3% decrease in per-capita sales price for the Solutions business compared to the previous period.
• The solution ratio, representing the proportion of consolidated net sales from the Solutions and Digital Twin businesses, grew to 61.8%, steadily advancing towards the full-year forecast of 62.9%.
• As of the end of May 2026, the number of personnel in the Solutions business increased by 11.1% year-over-year to 212, strengthened by mid-career hires and transfers from the Engineering business.
• Selling, general, and administrative expenses increased by 12.3% year-over-year, attributed to strategic recruitment costs for CXO-class talent and SA/PM engineers, system development for organizational strengthening, and one-time costs associated with establishing local offices.

The impact of manufacturing sector uncertainty on project revenue recognition timing, leading to a temporary decline in gross profit margin for Q1, is a key point, but the company assesses its progress as on track with full-year plans. The consistent improvement in the solution ratio and the increase in personnel for the Solutions business suggest an ongoing commitment to business model transformation. Additionally, forward-looking investments in recruitment, system development, and regional office expansion could indicate a strategic focus on long-term business growth.

• G-Zigzag announced its full-year financial results for the fiscal year ended May 2026. Full-year revenue was ¥1.50 billion (up 6% year-on-year), and operating profit was ¥0.29 billion (down 10% year-on-year).
• Fourth-quarter (March-May 2026) revenue reached a record high on a quarterly basis, increasing by 19% compared to the same quarter last year.
• The full-year operating profit margin was maintained at 19%, with the Q4 operating profit margin also at 19%. The year-on-year decrease in operating profit was attributed to growth investments in product development and management system enhancements.
• Regionally, the US market showed signs of recovery due to measures such as DDP (Delivered Duty Paid) implementation, while Asia continued to grow.
• For the fiscal year ending May 2027, the company forecasts revenue growth of +20% from the current recovery trend, with an operating profit margin of 12% due to strategic upfront investments, including new initiatives by its Taiwan subsidiary.

G-Zigzag’s full-year results for FY2026/5 indicate a solid revenue increase, notably with record-high Q4 revenue, suggesting a positive underlying sales momentum. The decline in operating profit is explicitly linked to strategic growth investments, which could be interpreted as the company entering a phase of expansion. Investors may want to monitor how these upfront investments, as reflected in the lower projected operating profit margin for the next fiscal year, translate into future revenue and profit growth.

• Nisso Group announced its consolidated financial results for the third quarter of the fiscal year ending August 2026 (September 1, 2025, to May 31, 2026).
• Consolidated net sales were ¥15,476 million (down 15.3% year-on-year), operating profit was ¥514 million (down 63.7% YoY), ordinary profit was ¥530 million (down 62.7% YoY), and profit attributable to owners of parent was ¥158 million (down 85.5% YoY).
• The full-year consolidated earnings forecast has been revised downwards, with net sales projected at ¥20,500 million (down 11.0% from previous forecast), operating profit at ¥300 million (down 78.3%), ordinary profit at ¥268 million (down 80.9%), and profit attributable to owners of parent at ¥542 million (down 40.9%).
• The company included B SLASH HOLDINGS Co., Ltd. and its three subsidiaries within the scope of consolidation, changing the reporting segment name from “Tile Business” to “Lifestyle Business” and incorporating some existing businesses into it.
• The Construction Business segment saw a significant decline in sales (down 69.0% YoY) and segment profit (down 93.6% YoY), attributed to a reaction from a concentration of large projects and significant construction progress in the previous fiscal year.

Nisso Group’s Q3 results showed substantial declines across key profit metrics, accompanied by a downward revision of its full-year earnings forecast. The significant drop in the construction business, as a rebound from the previous year’s concentrated large projects, appears to be a primary factor affecting overall performance. However, the chemicals business saw positive contributions from recently acquired subsidiaries through M&A, suggesting a shifting business portfolio that warrants monitoring. The full impact of the newly consolidated subsidiaries on the financial results is expected from Q4 onwards, which will be a key area for investors to watch.

• Komeda Holdings reported consolidated revenue of JPY 15,413 million for the first quarter of FY2027 (March 1, 2026 – May 31, 2026), marking a 12.7% increase year-over-year.
• Profit attributable to owners of the parent reached JPY 1,761 million, an increase of 14.7% compared to the prior-year period.
• Domestic segment revenue grew by 11.6% to JPY 13,769 million, with segment profit increasing by 14.8% to JPY 3,138 million. Existing store sales in Japan were up 7.4% year-over-year, and total store sales increased by 10.1%.
• International segment revenue expanded by 22.4% to JPY 1,647 million; however, segment profit declined by 20.6% to JPY 108 million.
• The total number of stores globally stood at 1,156 at the end of the first quarter, with 6 new stores opened domestically and 1 internationally during the period.

Komeda Holdings’ Q1 results demonstrate robust growth in both revenue and profit attributable to owners, driven by strong domestic performance. The double-digit increase in domestic existing store sales may suggest that recent marketing campaigns and the mobile order system have positively impacted customer engagement. While international revenue saw significant growth, the decline in segment profit for this division due to rising raw material costs could be a factor for investors to monitor.

• For the third quarter of the fiscal year ending August 2026 (September 1, 2025 – May 31, 2026), Primo Global Holdings reported consolidated revenue of ¥23.27 billion (up 13.6% year-on-year), operating profit of ¥2.91 billion (up 18.4% YoY), and profit attributable to owners of the parent of ¥1.76 billion (up 7.0% YoY).
• The domestic business achieved revenue of ¥14.78 billion (up 14.8% YoY) and segment profit of ¥2.12 billion (up 10.6% YoY), marking increases in both. The “LAZARE DIAMOND” brand recorded its highest-ever sales across all stores.
• The overseas business reported revenue of ¥8.49 billion (up 11.6% YoY) and segment profit of ¥788 million (up 46.1% YoY), also showing increases. New store openings in mainland China contributed to performance growth.
• During this consolidated cumulative quarter, one new company, Primo Diamond Malaysia Sdn. Bhd., was added to the scope of consolidation.
• The full-year consolidated earnings forecast for the fiscal year ending August 2026 remains unchanged, projecting revenue of ¥30.00 billion (up 7.1% from the previous year) and profit attributable to owners of the parent of ¥2.17 billion (up 21.5% from the previous year).

Primo Global Holdings’ Q3 FY2026 results indicate strong revenue and profit growth across both domestic and overseas segments, with the overseas business showing particularly robust profit expansion. While rising precious metal prices impacted gross profit margins, management states that ongoing product price revisions and cost improvement initiatives are expected to lead to improved profitability moving forward. The addition of a new consolidated subsidiary could also be a factor worth monitoring for future business development.

• Ｇ－エータイ announced its financial results for the third quarter of the fiscal year ending August 2026 (September 1, 2025 to May 31, 2026).
• Net sales reached ¥2,596,739 thousand, a 19.5% increase compared to the same period of the previous year.
• Operating profit was ¥646,415 thousand, a 7.7% increase, and ordinary profit was ¥698,125 thousand, a 17.1% increase year-over-year.
• Quarterly net income was ¥405,435 thousand, a 2.5% decrease from the prior year, primarily due to an impairment loss recorded during the interim accounting period.
• The full-year earnings forecast (Net sales: ¥3,415 million, Operating profit: ¥859 million, Ordinary profit: ¥856 million, Net income: ¥569 million) remains unchanged from the most recently published announcement.
• As of the end of the third quarter, total assets stood at ¥4,103,729 thousand, net assets at ¥3,260,644 thousand, and the equity ratio was 79.5%.

Ｇ－エータイ’s Q3 FY2026 results indicate robust growth in net sales and ordinary profit, demonstrating an expansion of business activities. However, the decrease in quarterly net income is attributed to an impairment loss recorded in the interim period, which could be a one-off factor. The reaffirmation of the full-year forecast suggests that the company’s management views current progress as in line with their plans, indicating confidence in their ongoing operational performance despite the impairment impact.

• RENTO Co., Ltd. has decided on a year-end dividend of ¥220 per share for the record date of May 31, 2026. This represents an increase of ¥10 from the most recent dividend forecast (¥210) and an increase of ¥40 from the previous fiscal year’s performance (¥180).
• The total dividend amount is ¥848 million, with an effective date of August 28, 2026, sourced from retained earnings.
• The company cited that the net profit attributable to parent company shareholders for the consolidated fiscal year exceeded expectations, reaching ¥2,901 million, as the reason for the dividend increase.
• RENTO has decided to introduce an interim dividend starting from the fiscal year ending May 2027, moving to two dividend payments per year.
• The projected annual dividend for the fiscal year ending May 2027 is ¥235 per share, consisting of an interim dividend of ¥117.50 and a year-end dividend of ¥117.50. This is an anticipated increase of ¥15 from the ¥220 annual dividend for the fiscal year ending May 2026. The record date for the interim dividend is November 30 each year.

RENTO’s announcement, featuring both a one-off dividend hike and the introduction of an interim dividend, may suggest a shift in its shareholder return policy. The exceeding of consolidated net profit forecasts as a basis for the increased dividend and the emphasis on consistent dividend stability could be viewed favorably by investors. The specifics of the interim dividend implementation and future dividend policy trends will be worth monitoring.

• System Integrator Co., Ltd. announced its consolidated financial results for the first quarter of the fiscal year ending February 2027 (March 1, 2026 to May 31, 2026).
• Net sales reached ¥1,584 million, marking a 23.9% increase compared to the same quarter of the previous fiscal year.
• Operating profit stood at ¥161 million, an increase of 64.1% year-on-year for the same period.
• Net profit attributable to owners of the parent company was ¥97 million, representing a significant 239.9% increase from the prior year’s comparable quarter.
• The company revised its segment reporting, separating the “Project Management Business” from the former “Object Browser Business,” which has been renamed to “Database Development Tool Business.”

SI’s Q1 FY2027 results show substantial year-on-year growth across all key profitability metrics, including sales, operating profit, ordinary profit, and net profit attributable to parent company shareholders. The significant rise in net profit is primarily attributed to a lower tax burden rate compared to the prior year’s corresponding quarter. The segment restructuring and ongoing strategic shift towards a subscription model for the Database Development Tool Business suggest the company is actively adapting to market changes and working to strengthen its revenue base.

• Karadanote Inc. announced the expansion of its shareholder benefit program, which involves a shared digital gift system.
• The expansion introduces an option for shareholders to allocate their digital gift towards a donation to the certified NPO “National Children’s Cafeteria Support Center Musubie.”
• The company will make the donation to Musubie on behalf of shareholders for the specified amount, and shareholders will not be eligible for donation tax deductions.
• This new option will be applicable from the distribution of digital gifts related to the first record date of July 31, 2026.
• The expansion will be implemented within the existing shareholder return amount of 15,000 thousand yen per record date (30,000 thousand yen annually) and will not incur additional costs or impact earnings forecasts.

This expansion of the shareholder benefit program suggests a strategic move to align shareholder returns with the company’s vision and business domain, offering a social contribution opportunity. The introduction of a donation option via shareholder benefits could appeal to investors increasingly focused on ESG principles and corporate social responsibility. It is notable that this initiative will be conducted within the existing budget for shareholder benefits, indicating no new financial impact on the company.

• GameWith reported consolidated net sales of ¥4,047 million for the fiscal year ended May 2026, marking a 17.2% increase year-on-year.
• Operating profit reached ¥101 million, ordinary profit ¥116 million, and net profit ¥25 million, all turning profitable from losses in the previous fiscal year.
• The Media segment recorded sales of ¥2,316 million (up 9.1% YoY), though its operating profit declined in Q4 due to reduced network advertising revenue.
• The eSports & Entertainment segment’s full-year sales grew significantly to ¥1,162 million (up 53% YoY), and its operating loss improved to ¥-16 million from ¥-222 million in the prior year.
• The ISP segment generated ¥431 million in sales (up ¥79 million YoY), reaching approximately 6,900 accumulated contracts, with its operating loss shrinking to ¥-12 million from ¥-107 million.

GameWith’s FY2026/5 results highlight a return to profitability across all key metrics and robust sales growth. The strong performance in the eSports & Entertainment and ISP segments appears to have driven this turnaround, diversifying the company’s revenue streams. However, a decline in PV unit price within the Media segment in Q4 might be an area worth monitoring for future performance.

• GeoCode Co., Ltd. announced its consolidated financial results for the first quarter of the fiscal year ending February 2027 (March 1, 2026 to May 31, 2026).
• For the reported consolidated quarter, net sales amounted to ¥662,325 thousand, operating income was ¥63,563 thousand, ordinary income was ¥81,630 thousand, and net income attributable to owners of parent was ¥20,551 thousand.
• Basic earnings per share for the quarter were ¥7.35, and diluted earnings per share were ¥7.34.
• Consolidated quarterly financial statements have been prepared starting from Q1 FY2027; therefore, consolidated figures for Q1 FY2026 and year-on-year changes are not provided.
• By segment, the Web Marketing business reported net sales of ¥584,906 thousand and segment income of ¥157,953 thousand. The Cloud Sales Tech business reported net sales of ¥77,419 thousand and segment income of ¥18,953 thousand.

This marks GeoCode’s inaugural consolidated quarterly financial report, as the company began preparing consolidated quarterly financial statements from Q1 FY2027. The absence of comparative consolidated figures from the previous year means investors will be evaluating these initial results as a baseline, and subsequent quarterly performances will be important for trend analysis. The reporting of both Web Marketing and Cloud Sales Tech segments’ revenues and profits provides insight into the company’s core business performance and structure.

• Saikaya Co., Ltd. has announced its consolidated financial results for the third quarter of the fiscal year ending August 2026 (September 1, 2025 – May 31, 2026).
• During this period, net sales were JPY 3,522 million (up 0.1% year-on-year), and operating profit was JPY 94 million (up 1.4% year-on-year).
• Ordinary profit amounted to JPY 79 million (down 36.6% year-on-year), and profit attributable to owners of parent was JPY 81 million (down 32.3% year-on-year). The previous year’s ordinary profit included a JPY 70 million gain on donated fixed assets.
• Total consolidated assets stood at JPY 12,751 million (up JPY 857 million from the end of the previous consolidated fiscal year), and net assets were JPY 1,404 million (up JPY 612 million from the end of the previous consolidated fiscal year), with an equity ratio of 11.0%.
• The full-year consolidated earnings forecast for the fiscal year ending August 2026 remains unchanged, with projected net sales of JPY 4,800 million, operating profit of JPY 150 million, ordinary profit of JPY 140 million, and profit attributable to owners of parent of JPY 120 million. A year-end dividend of JPY 5.00 is planned.

Saikaya’s Q3 FY2026 consolidated results show a slight increase in net sales and operating profit, but a decrease in ordinary profit and net income. This decline in ordinary profit and net income may primarily reflect the absence of the one-off gain on donated fixed assets recorded in the previous year. The company is actively working on strengthening its capital structure and plans to resume dividend payments this fiscal year, which could be an important point for investors to monitor.

• Interlife Holdings announced its consolidated financial results for the first quarter of FY2027 (March 1, 2026 – May 31, 2026).
• Net sales for the first quarter totaled JPY 5,764 million, representing a 15.8% increase compared to the same period of the previous fiscal year.
• Operating profit rose to JPY 918 million (+72.4% YoY), ordinary profit to JPY 925 million (+76.7% YoY), and net profit attributable to parent company shareholders to JPY 604 million (+45.8% YoY).
• In the Interior Construction segment, sales were JPY 3,264 million (+21.8% YoY) and segment profit was JPY 649 million (+174.8% YoY).
• The Acoustic and Lighting Equipment segment reported sales of JPY 2,499 million (+10.0% YoY), but segment profit decreased by 4.8% to JPY 312 million.

Interlife’s Q1 FY2027 results show significant year-over-year growth across key financial metrics, with the Interior Construction segment being a primary driver due to the completion of large-scale projects. While overall sales increased, the Acoustic and Lighting Equipment segment experienced a decline in profit despite sales growth, suggesting varying performance across business units. Investors may find it worthwhile to monitor the individual segment performances in future reports.

• For the third quarter of the fiscal year ending August 2026 (September 1, 2025 to May 31, 2026), Net Sales were ¥6,926 million, marking a 21.6% increase year-on-year.
• During the same period, Operating Income was ¥480 million (+27.9% YoY), Ordinary Income was ¥463 million (+36.4% YoY), and Net Income for the Quarter was ¥307 million (+37.5% YoY).
• Basic Earnings Per Share for the Quarter stood at ¥121.83.
• Total Assets were ¥5,110 million, Net Assets were ¥2,271 million, and the Equity Ratio was 44.4%.
• The full-year forecast for Net Sales is ¥9,590 million and Net Income is ¥339 million, with no revisions from the most recently announced figures.
• The Ramen business saw three new directly managed stores open, totaling 45 stores, with existing store sales up 101.6% year-on-year. The Restaurant business had new store openings due to brand changes, totaling 37 stores, with existing store sales up 103.4% year-on-year.

G-INGS’ financial results demonstrate that both its Ramen and Restaurant segments contributed to the growth in sales and profit for the quarter. The stable performance of existing stores combined with new store openings appears to be a key factor in their operational expansion. However, with the full-year forecast remaining unchanged, investors may focus on how the company plans to meet these targets in the final quarter.

• G-TMH reported consolidated results for the second quarter (interim period) of the fiscal year ending November 2026, with net sales of ¥2,126 million, an operating loss of ¥23 million, and an ordinary loss of ¥31 million.
• These figures were ¥242 million below the initial net sales forecast and ¥34 million below the operating profit forecast for the cumulative second quarter.
• The full-year consolidated performance forecast has been revised, with net sales changing from ¥6,112 million to ¥3,179 million, operating profit from ¥367 million to a loss of ¥276 million, and ordinary profit from ¥369 million to a loss of ¥285 million.
• The primary reasons for the downward revision of the full-year forecast include delays in procurement tenders for used equipment sales (a revenue decrease factor of approximately ¥2,145 million) and a cautious stance on equipment purchases in the Chinese market.
• In the advanced equipment agency business, proposals are underway for multiple major domestic device manufacturers in two areas: state-of-the-art process equipment and environmental protection equipment, with exclusive domestic agency agreements already concluded with major overseas equipment manufacturers.

G-TMH’s latest earnings announcement reveals interim results below expectations and a significant downward revision to the full-year forecast. The company attributes this primarily to temporary factors such as the timing of used equipment procurement and conditions in the Chinese market, asserting that the medium-to-long-term growth scenario remains unchanged. The maintained financial soundness and the strategic shift towards an advanced equipment agency business are notable points for investors to monitor in evaluating future business developments.

Disclaimer: This article is for informational purposes only and does not constitute investment advice.

• Fundcre Group announced its consolidated financial results for the second quarter (interim period) of the fiscal year ending November 2026.
• Consolidated net sales amounted to ¥2,193 million, representing a 36.2% increase compared to the same period of the previous year.
• The company reported a consolidated operating loss of ¥22 million (compared to an operating income of ¥7 million in the prior year), a consolidated ordinary loss of ¥86 million (compared to an ordinary loss of ¥31 million), and a net loss attributable to owners of the parent of ¥59 million (compared to a net loss of ¥32 million).
• The Asset Management segment’s sales were ¥301 million (down 8.3% YoY), with a segment profit of ¥26 million (down 56.0% YoY).
• The Investment Bank segment’s sales were ¥1,892 million (up 47.6% YoY), with a segment profit of ¥143 million (up 36.4% YoY).
• The full-year consolidated earnings forecast (Net Sales: ¥6,200 million, Operating Income: ¥580 million, Ordinary Income: ¥530 million, Net Income: ¥345 million), announced on January 14, 2026, remains unchanged.

Fundcre Group’s Q2 FY2026 results show a significant increase in net sales, yet losses were recorded across all profit levels. This performance may suggest that while the Investment Bank segment saw substantial growth, the Asset Management segment experienced a decline in both revenue and profit, potentially impacting overall profitability. The unchanged full-year forecast indicates that management anticipates a recovery or stronger performance in the latter half of the fiscal year, which could be a point of focus for investors.

• Papyless Co., Ltd. resolved to dissolve its capital and business alliance with SEGA SAMMY HOLDINGS INC. at a board meeting held on July 15, 2026.
• The alliance was formed in April 2023 to develop Webtoon content and services and create original content.
• Reasons for dissolution include the difficulty in achieving expected outcomes due to changes in the business environment, and the judgment that it is optimal for both companies to pursue their growth strategies flexibly and agilely.
• Papyless plans to acquire its own shares through a Tokyo Stock Exchange off-auction own share repurchase trading system (ToSTNeT-3). SEGA SAMMY HOLDINGS has expressed its intention to tender all 900,000 common shares of Papyless it holds (representing 10.37% of the total outstanding shares, excluding treasury shares).
• The agreement for the dissolution of this capital and business alliance is scheduled to be signed on July 15, 2026, with the dissolution date set for August 31, 2026 (both provisional).
• The impact of this alliance dissolution on the consolidated financial results for the fiscal year ending March 2027 is stated to be minor.

The dissolution of this capital and business alliance may suggest a strategic pivot for both Papyless and SEGA SAMMY HOLDINGS, allowing each company greater autonomy in their respective growth paths. Papyless’s plan to repurchase shares from SEGA SAMMY could impact its share structure and market dynamics. Investors may want to monitor how the knowledge gained from the past alliance will be leveraged in Papyless’s future business operations.

• LIPPS Co., Ltd. (Securities Code: 373A) released its Q3 FY2026 (September 1, 2025 – May 31, 2026) financial results presentation material on July 15, 2026.
• For the cumulative Q3 FY2026, sales reached ¥3,399 million, operating profit was ¥522 million, ordinary profit was ¥525 million, and net income was ¥359 million.
• The product business reported sales of ¥3,116 million (up 3.1% year-on-year), and the salon franchise business reported sales of ¥283 million.
• The number of retail stores introducing Shampoo & Treatment products exceeded approximately 12,000.
• The impact of heightened tensions in the Middle East on the current fiscal year’s performance is judged to be limited at this point.

G-LIPPS’ Q3 FY2026 results indicate that sales are largely on track with initial plans. The expansion of Shampoo & Treatment product distribution to approximately 12,000 retail stores appears to be a notable step in the growth strategy for the product business. However, the full-year forecast anticipates increased revenue but decreased profits, suggesting that factors such as reduced revenue in the salon franchise business and increased personnel and marketing costs may be influencing overall profitability.

• P-Higuchi Research Institute announced its non-consolidated financial results for the fiscal year ended May 2026.
• Revenue for the period was ¥1,009 million, representing a 9.5% decrease compared to the previous fiscal year.
• The company reported an operating loss of ¥42 million, a reversal from the ¥10 million operating profit in the prior year.
• Ordinary profit was ¥41 million (down 16.9% year-on-year), and net profit for the period was ¥30 million (down 17.3% year-on-year).
• For the fiscal year ending May 2027, the company forecasts revenue of ¥1,067 million (up 5.7% year-on-year), while predicting operating profit of ¥0 million, ordinary profit of ¥0 million (down 99.3% year-on-year), and net profit of ¥0 million (down 99.4% year-on-year).

The FY2026 results show a significant downturn for P-Higuchi Research Institute, marked by a decline in revenue and a shift to an operating loss. This contrasts with the previous period’s profitability and suggests a challenging operating environment. While the company anticipates a recovery in revenue for FY2027, the forecast for profits remaining near breakeven indicates that profitability will be a key area for investors to monitor in the upcoming period.

• Cyberstep Holdings Co., Ltd. announced a re-correction to its Consolidated Financial Results for the Third Quarter of the Fiscal Year Ending May 2026, originally published on April 14, 2026.
• This marks the second correction, following an initial correction made on April 20, 2026.
• The reason for the re-correction is the mutual termination of the share transfer agreement for the acquisition of shares in 3rd Co., Ltd., which had been recognized as a consolidated subsidiary. This termination was announced on July 14, 2026.
• Along with this correction, the XBRL data has also been revised.
• The re-corrected financial statement shows consolidated net sales for the third quarter of FY2026 (cumulative) as 1,559 million yen (down 19.4% year-on-year), operating loss of 1,170 million yen, ordinary loss of 1,216 million yen, and net loss attributable to owners of parent of 1,187 million yen.
• The scope of consolidation now includes 5 new companies (MIRAI WO TSUNAGU K.K., TENORA K.K., TREBA K.K., CYBERSTEP K.K., CrypTech Capital K.K.) and excludes 2 companies (CyberStep (Shanghai), Inc., ONKN K.K.).

This re-correction stems from the mutual termination of a subsidiary share acquisition agreement, impacting the scope of consolidation and financial figures. Investors may want to assess how the deconsolidation of 3rd Co., Ltd. will reflect on future business strategies and financial performance. Given the multiple corrections, closely monitoring the latest disclosures is advisable to understand the full implications.

• MITHD has released its supplementary financial results for the second quarter (interim period) of the fiscal year ending November 2026.
• For the interim period, net sales were ¥2,472 million (down 5.5% YoY), gross profit was ¥566 million (down 5.1% YoY), operating profit was ¥108 million (down 15.3% YoY), ordinary profit was ¥105 million (down 15.3% YoY), and net profit attributable to parent company shareholders was ¥59 million (down 26.1% YoY).
• Sales for System Integration services amounted to ¥2,125 million (down 3.7% YoY), while DX Solution services generated ¥346 million (down 14.9% YoY).
• DX Solution services showed a quarter-on-quarter (QoQ) revenue increase of 20.1%.
• The full-year forecast for the fiscal year ending November 2026 remains unchanged, projecting net sales of ¥5.7 billion and operating profit of ¥285 million. The interim progress rates against the full-year plan are 43.4% for net sales and 38.1% for operating profit.

While the interim results show a year-on-year decrease in both revenue and profit, the quarter-on-quarter growth in DX Solutions is noteworthy. The company cites a reaction from a large project in the previous year and increased personnel investment as contributing factors to the decline. The affirmation of the full-year forecast suggests an expectation of increased orders and new sales in the second half of the fiscal year, which could be a point for investors to monitor.

• ASMARQ reported Net Sales of ¥2,414 million for the first half of FY2026 (ending May 31), a 1.2% increase year-over-year.
• Operating Profit for the same period was ¥127 million, a 48.2% decrease from the previous year.
• The decline in operating profit was primarily attributed to increased outsourcing costs (+¥60 million) and human capital investments leading to higher personnel expenses (+¥53 million).
• The HR Tech business revenue grew by 117.7% compared to the prior year.
• Global Research revenue decreased by 89.1% year-over-year, impacted by the prioritization of domestic sales structure reforms.
• By industry, Beverages & Luxury Goods grew by 127.8% and Advertising Agencies by 117.6% year-over-year.
• The operating profit achievement rate against the full-year plan stands at 63.5%.

• Baudroie, Inc. announced its consolidated financial results for the first quarter of fiscal year 2027 (March 1, 2026 – May 31, 2026).
• Revenue was ¥5,407 million, representing a 60.8% increase year-over-year.
• Operating profit reached ¥846 million, a 39.4% increase compared to the same period last year.
• Profit attributable to owners of the parent company amounted to ¥588 million, up 34.5% year-over-year.
• The full-year consolidated earnings forecast for fiscal year 2027 remains unchanged from the forecast announced on April 14, 2026.

Baudroie’s first-quarter results show significant year-over-year growth in revenue and all profit segments. This strong performance may suggest positive impacts from robust IT and DX investments and the company’s focus on advanced technology areas. The reiteration of the full-year earnings forecast could indicate that management views the current progress as in line with their expectations.

• P-Plan-Do Co., Ltd. reported net sales of ¥5,792 million for the first half of FY2026 (ended May 31, 2026), marking a 44.4% increase year-on-year.
• Operating profit reached ¥597 million (up 31.4% YoY), ordinary profit ¥522 million (up 31.9% YoY), and net profit for the period ¥339 million (up 20.6% YoY).
• As of the end of H1 FY2026, total assets stood at ¥9,754 million, net assets at ¥2,073 million, and the equity ratio was 21.3%.
• The full-year forecast for FY2026 remains unchanged, projecting sales of ¥12,600 million, operating profit of ¥980 million, ordinary profit of ¥780 million, and net profit of ¥500 million.
• The dividend forecast indicates that the year-end dividend is currently undetermined, and there has been a revision from the most recently published dividend forecast.

P-Plan-Do’s H1 FY2026 results demonstrate robust growth across all key financial metrics, suggesting strong operational performance during the period. This performance appears to be supported by solid investment sentiment in the real estate sector for income-generating properties. However, despite the strong first half, the full-year forecast remains unchanged, which may suggest a cautious outlook for the latter half of the fiscal year or potential factors that could influence future performance.

• G-NEIS announced its Q3 FY2026 financial results for the period from September 1, 2025, to May 31, 2026.
• For the nine months ended May 31, 2026, sales totaled ¥2,754 million, operating profit was ¥519 million, ordinary profit was ¥584 million, and quarterly net profit reached ¥378 million.
• By segment, the Gymnastics Classroom business reported sales of ¥2,526 million and profit of ¥888 million. The Development Support business recorded sales of ¥228 million and profit of ¥22 million.
• The number of Gymnastics Classroom stores stood at 183 at the end of the period (50 directly managed, 133 FC stores), an increase of 32 stores from the end of the previous fiscal year. Membership grew by 7,025 to 51,641 members.
• The full-year forecast for FY2026 (September 1, 2025 – August 31, 2026) remains unchanged, projecting sales of ¥3,650 million, operating profit of ¥610 million, ordinary profit of ¥680 million, and net profit of ¥440 million.

G-NEIS’s Q3 results show reported sales and profit figures. The strong performance of the Gymnastics Classroom business, driven by successful new store openings and high membership retention at existing locations, could indicate positive business momentum. However, without prior-year comparative figures for percentage changes, a complete assessment of the progress may require further context.

• TOYO DENKI announced its consolidated financial results for the fiscal year ended May 31, 2026 (June 1, 2025 – May 31, 2026).
• Net sales were ¥40,480 million, a slight decrease of 0.1% year-over-year.
• Operating profit increased by 30.5% to ¥3,111 million, ordinary profit rose by 36.2% to ¥3,520 million, and profit attributable to owners of parent grew by 39.8% to ¥2,976 million.
• Basic earnings per share stood at ¥329.76, up from ¥231.29 in the previous fiscal year.
• The company declared an annual dividend of ¥100.00 per share, an increase from ¥70.00 in the prior year.
• For the fiscal year ending May 31, 2027, the company forecasts consolidated net sales of ¥42,500 million (up 5.0% YoY), operating profit of ¥2,600 million (down 16.4% YoY), ordinary profit of ¥2,800 million (down 20.5% YoY), and profit attributable to owners of parent of ¥2,600 million (down 12.7% YoY).

TOYO DENKI’s FY2026/5 results show significant profit growth despite flat sales, which could indicate effective cost management or improved product mix. The achievement of key targets from its “Medium-term Management Plan 2026,” including an 8% ROE, might be viewed positively by investors as a sign of successful strategic execution. However, the forecast for FY2027/5 projects increased sales but a decrease in profits, suggesting potential future challenges or investment phases that warrant monitoring by investors.

• MS & Consulting Co., Ltd. announced a “Correction to a portion of the ‘Financial Results Briefing Material for the First Quarter of the Fiscal Year Ending February 2027′” on July 15, 2026.
• The reason for the correction is an error found in the description of the “Medium-term Business Plan” on page 8 of the “Financial Results Briefing Material for the First Quarter of the Fiscal Year Ending February 2027,” which was published on July 10, 2026.
• The specific corrections are presented in the PDF document, highlighting the revised sections with underlines in a before-and-after comparison.
• The announcement was made by President Hidetoshi Tsuji, with inquiries directed to Director of Management Division Akinori Namiki (E-mail: ir@msandc.co.jp).

This correction pertains to the company’s medium-term business plan, a critical component of its previously released financial results briefing material. Investors may want to note that the content of the document has been updated. Given that the medium-term business plan outlines the company’s future direction, reviewing the corrected details could be important for understanding MS & Consulting’s strategic outlook.

• Twenty Four Seven Holdings Co., Ltd. (G-247 HD) announced its consolidated financial results for the second quarter (interim period) of the fiscal year ending November 2026.
• For the interim period, net sales were ¥1,200 million, operating loss was ¥21 million, ordinary loss was ¥18 million, and net loss attributable to owners of the parent was ¥36 million.
• Total assets increased by ¥56 million from the previous fiscal year-end to ¥1,129 million, while net assets decreased from ¥89 million to ¥52 million.
• The full-year consolidated earnings forecast (net sales ¥2,616 million, operating profit ¥32 million, ordinary profit ¥36 million, net profit attributable to owners of the parent ¥7 million) remains unchanged from the most recently published forecast.
• The company achieved monthly operating and ordinary profitability continuously from March 2026, realizing the full-year forecast’s premise of “monthly operating profitability from May 2026 onwards” two months ahead of schedule.
• In the personal training business, the company operates a total of 97 stores (81 directly managed, 16 franchised), including 59 “24/7Workout” standalone stores, 3 “24/7Pilates” standalone stores, and 10 “24/7SPORTS CLUB” stores.

G-247 HD’s Q2 FY2026 results show an interim loss, but the company achieved monthly profitability ahead of schedule, which is a noteworthy development. This could suggest that cost reduction efforts and revised store strategies in its core business are yielding positive results. The unchanged full-year forecast may indicate the company’s confidence in a recovery in the latter half of the fiscal year, making future business developments and profit trends key areas for investors to monitor.

• Tay Two Co., Ltd. announced its consolidated financial results for the first quarter of the fiscal year ending February 2027 (March 1, 2026 – May 31, 2026).
• Consolidated net sales reached ¥11,721 million, marking a 36.9% increase year-over-year.
• Consolidated operating profit was ¥792 million (+257.7% YoY), and consolidated ordinary profit was ¥816 million (+309.5% YoY).
• Net profit attributable to parent company shareholders stood at ¥475 million (+421.8% YoY).
• Sales of used items, particularly trading cards and games, performed strongly. Sales of new items also saw significant growth due to stable supply of new game hardware, demand before price revisions, and strong performance in trading cards.
• During the first quarter, three new “Furuichi” stores were opened at Aeon Mall Kobe Kita, Aeon Mall Ibaraki, and Aeon Mall Chikushino.

Tay Two’s first-quarter results show substantial year-over-year growth across all key financial metrics, suggesting robust expansion in its reuse business. The strong performance in trading cards and games, alongside the stable supply of new game hardware, could indicate the company’s effective response to market dynamics. The continued expansion of new store openings may also be a key factor to monitor for future growth.

• Noda Corporation announced its consolidated financial results for the second quarter (interim period) of the fiscal year ending November 2026.
• Net sales for the interim period amounted to ¥31,916 million, representing a 0.2% decrease compared to the same period in the previous year.
• The company reported an operating loss of ¥341 million (compared to an operating profit of ¥32 million in the prior year) and an ordinary loss of ¥613 million (compared to an ordinary loss of ¥100 million in the prior year).
• Net income attributable to owners of the parent company was ¥231 million, marking a turnaround from a net loss of ¥367 million in the previous interim period.
• Interim basic earnings per share were ¥15.01.
• The full-year consolidated earnings forecast (Net sales ¥65,000 million, Operating profit ¥600 million, Ordinary profit ¥500 million, Net profit attributable to owners of the parent company ¥200 million) remains unchanged from the most recently published forecast.
• Net assets per share at the end of the second quarter were ¥2,301.38.
• The annual dividend forecast is ¥30.00 (interim ¥15.00, year-end ¥15.00), with no changes from the latest forecast.

Noda’s Q2 FY2026 results show a slight decline in net sales, but a notable turnaround to a net profit attributable to parent company from a loss in the prior year. This recovery appears to be supported by factors such as the recording of gains on sales of investment securities, as operating and ordinary profits remain negative. Investors may want to monitor the company’s strategies in the wood-based building materials and plywood businesses, especially amidst a subdued housing market, and how these efforts contribute to achieving the full-year targets.

• G-Lastone Mile announced its consolidated financial results for the third quarter of the fiscal year ending August 2026 (September 1, 2025 – May 31, 2026).
• Consolidated revenue was JPY 14,912 million, marking a 29.7% increase year-on-year.
• Operating profit reached JPY 1,681 million (up 68.4% YoY), and profit before tax was JPY 1,631 million (up 65.7% YoY).
• Profit attributable to owners of the parent company amounted to JPY 1,029 million, representing a 73.1% increase from the prior year.
• The full-year consolidated earnings forecast (revenue of JPY 18,800 million, profit attributable to owners of parent of JPY 1,126 million) remains unchanged.

G-Lastone Mile’s Q3 results indicate substantial year-on-year growth across key financial metrics, suggesting robust business expansion. The significant increase in profit attributable to owners of the parent company, exceeding 70%, could point to effective improvements in profitability. Investors may want to monitor the company’s progress toward its full-year forecast and how its business strategies, including the consolidation of new subsidiaries and changes in the business environment, will influence future performance.

• ANAP Holdings announced its Q3 FY2026 consolidated financial results for the period from September 1, 2025, to May 31, 2026.
• Consolidated net sales increased by 67.3% year-over-year to ¥1,703 million.
• Consolidated operating loss was ¥-1,713 million (compared to ¥-836 million in the prior year period), and consolidated ordinary loss was ¥-7,475 million (compared to ¥-794 million in the prior year period).
• Net loss attributable to parent shareholders amounted to ¥-7,765 million (compared to ¥579 million net profit in the prior year period).
• Basic earnings per share for the quarter were ¥-187.47 (compared to ¥41.57 in the prior year period).
• Total assets stood at ¥18,323 million, net assets at ¥7,462 million, and the equity ratio at 40.7%.
• The consolidated full-year forecast for FY2026 will be disclosed promptly once available.

While ANAP Holdings reported a significant increase in net sales for Q3 FY2026, the expansion of operating, ordinary, and net losses attributable to parent shareholders is a key area for investors to monitor. This situation may suggest that growth in revenue has been accompanied by higher expenses or initial losses from new business ventures. Further analysis of the notes regarding “material events concerning the going concern assumption” would provide additional context on the company’s challenges and strategic direction.

Disclaimer: This article is for informational purposes only and does not constitute investment advice.

• Unisia HD announced its Q2 FY2026 (interim) consolidated financial results.
• Net sales reached ¥17,859 million, an increase of 73.4% year-on-year (YoY) from the prior interim period. EBITDA was ¥1,608 million (up 82.0% YoY) and operating profit was ¥813 million (up 20.2% YoY).
• Net profit attributable to owners of parent was ¥366 million, a decrease of 40.0% YoY.
• The full-year consolidated earnings forecast was revised, projecting net sales of ¥36,400 million (a 72.6% increase YoY) and net profit attributable to owners of parent of ¥500 million (a 32.8% decrease YoY).
• 株式会社PISOLA was newly added to the scope of consolidation during this interim period.
• The equity ratio for the Q2 FY2026 interim period was 29.1%.

While Unisia HD reported significant increases in net sales, EBITDA, and operating profit, the decrease in net profit attributable to owners of parent warrants closer inspection. This may suggest the impact of new entities joining the consolidation scope or changes in accounting estimates. The revised full-year earnings forecast likely reflects these same factors.

• Overlap Holdings Co., Ltd. announced its Q3 FY2026 financial results (IFRS, consolidated) on July 15, 2026.
• For the nine months ended May 31, 2026, consolidated revenue was ¥6,057 million, representing a 0.0% increase year-over-year.
• Operating profit for the same period was ¥1,696 million (-19.0% YoY), profit before tax was ¥1,479 million (-25.2% YoY), and profit attributable to owners of the parent was ¥1,121 million (-18.2% YoY).
• Basic earnings per share for the quarter were ¥56.08, and diluted earnings per share were ¥54.27.
• The consolidated full-year earnings forecast for FY2026 has been revised from the forecast published on October 15, 2025, with details provided in the “Notice of Revisions to Full-Year Consolidated Earnings Forecast” also released today.

While revenue remained flat year-over-year, the decline in various profit metrics for G-Overlap Holdings in Q3 FY2026 may suggest a shift in cost structure or market conditions. Investors will likely focus on the details of the revised full-year earnings forecast to understand the company’s outlook. The impact of ongoing media mix initiatives on future performance remains a key area for monitoring.

• anfac announced its Q3 FY2026 financial results.
• For the cumulative nine months, sales reached ¥2,208 million, with an operating loss of ¥45 million.
• In Q3 alone, sales were ¥783 million and operating income was ¥45 million, marking a return to profitability on a quarterly basis.
• Sales improved by +8.1% quarter-on-quarter, and operating income saw a ¥63 million improvement.
• The company’s presentation materials note the significant success of “Yomi no Tsugai” within its Manga business.

The turnaround to operating profitability in Q3 suggests an improving trend from the previous quarters, which could be a key focus for investors. With the full-year operating income forecast set between ¥0-50 million, the performance in Q4 will be crucial for achieving the annual targets. The continued success of the Manga business is also a factor worth monitoring for its impact on overall financial results.

• Daito Pharmaceutical reported consolidated net sales of ¥50.65 billion (±0.0% year-on-year), EBITDA of ¥8.02 billion (+15.4% year-on-year), and net profit attributable to owners of parent of ¥3.161 billion (+65.7% year-on-year) for the fiscal year ended May 2026.
• These results exceeded the upwardly revised forecasts announced in April 2026.
• Sales contributions from “Ophalmon Tablets,” acquired from Ono Pharmaceutical, and a reduction in long-term stagnant inventory due to inventory optimization contributed to the improved performance.
• Operating cash flow reached a record high of ¥9.37 billion, and free cash flow significantly increased to ¥4.98 billion.
• Dividends per share were ¥40 (after considering stock split), an increase from ¥35 in the prior year.

Despite flat consolidated net sales, the significant increase in EBITDA and various profit metrics suggests that cost structure reforms and inventory optimization efforts have been effective. The record-high operating cash flow, in particular, indicates progress in capital efficiency improvements, which could strengthen the company’s financial position. The advancement of the “DTP2027” medium-term management plan, including new business entries and human capital investments, will be worth monitoring.

• United & Collective Co., Ltd. announced its unaudited non-consolidated financial results for the first quarter of fiscal year 2027 (March 1, 2026 – May 31, 2026).
• Net sales amounted to ¥1,741 million, a 0.2% decrease compared to the same period of the previous year.
• Operating profit significantly dropped by 98.7% year-on-year to ¥1 million.
• The company reported an ordinary loss of ¥12 million, a reversal from an ordinary profit of ¥82 million in the prior year’s first quarter.
• Net loss for the quarter was ¥5 million, compared to a net profit of ¥64 million in the previous year.
• Basic earnings per share for the quarter were △¥2.32, down from ¥12.85 in the prior year.
• Total assets at the end of the quarter were ¥3,925 million, with net assets at ¥521 million, resulting in an equity ratio of 12.5%.
• The full-year forecast for fiscal year 2027 remains unchanged, projecting net sales of ¥6,960 million, operating profit of ¥58 million, ordinary profit of ¥23 million, and net profit of ¥2 million.

G-U&C’s Q1 FY2027 results indicate a significant decline in profitability, with operating, ordinary, and net profits turning to losses despite sales remaining relatively stable. The company attributed this to high raw material and energy costs, increased personnel and recruitment expenses, and higher promotional costs. Investors may monitor whether the company can mitigate these cost pressures and improve its profit margins in subsequent quarters, especially since the full-year forecast remains unchanged.

• On July 15, 2026, Plus Alpha Consulting Co., Ltd. announced a partial correction to its previously disclosed IR information.
• The correction pertains to the “Notice regarding the Conclusion of a Memorandum of Understanding on a Capital and Business Alliance with RAKS, the Sale of Our Shares, and the Planned Changes in Major Shareholders, Major Shareholder as the Top Shareholder, and Other Affiliated Companies” released on July 14, 2026.
• The corrected section is sub-item (2) under “III. Changes in Major Shareholders, Major Shareholder as the Top Shareholder, and Other Affiliated Companies 2. Overview of Shareholders to be Changed.”
• The original text read: “(2) Overview of shareholders who will no longer be considered major shareholders, major shareholders as the top shareholder, and other affiliated companies.”
• The corrected text now reads: “(2) Overview of shareholders who will no longer be considered major shareholders and major shareholders as the top shareholder.”

This correction clarifies the scope of shareholder changes related to the capital and business alliance with RAKS, specifically by removing the reference to “other affiliated companies” in the description of shareholders no longer categorized as major or top shareholders. This refinement helps provide a more precise understanding of the announced shifts in the shareholder structure. Investors may wish to monitor how this nuanced change could affect the overall interpretation of the original alliance announcement.

• Sanki Service Co., Ltd. and Shinmente Holdings Co., Ltd. signed a management integration agreement and a stock exchange agreement as of July 15, 2026.
• The integration will be executed through a stock exchange, with Shinmente Holdings acquiring all shares of Sanki Service to become the holding company.
• The effective date for the stock exchange is planned for December 1, 2026, and Sanki Service shares are scheduled to be delisted on November 27, 2026 (last trading day: November 26, 2026).
• Shinmente Holdings is slated to change its trade name to “Sanki Shinmente Holdings Co., Ltd.” conditional on the stock exchange taking effect.
• Stated objectives of the integration include creating cross-selling opportunities by leveraging each company’s customer base and improving service quality through shared technologies and know-how.

This management integration suggests an aim by both companies, prominent in nationwide maintenance services, to strengthen their business foundations by complementing each other’s strengths. The merger of Sanki Service’s technical capabilities and Shinmente HD’s platform operation expertise could lead to maximized customer value and enhanced corporate value. Investors may find it worthwhile to monitor the anticipated synergies and business development under the new structure.