Japan Stock IR Daily – August 24, 2026 (29 reports)

• P-Suri Giken Inc. (Code: 616A) was listed on the TOKYO PRO Market of the Tokyo Stock Exchange on August 24, 2026.
• For the fiscal year ending September 2026, the company forecasts consolidated net sales of 1,250 million JPY (up 4.7% year-on-year), operating income of 120 million JPY (down 14.5% year-on-year), ordinary income of 120 million JPY (down 14.2% year-on-year), and net income of 135 million JPY (up 3.4% year-on-year).
• Actual results for the interim period of the fiscal year ending September 2026 (October 1, 2025 – March 31, 2026) were net sales of 530 million JPY, operating income of 22 million JPY, ordinary income of 22 million JPY, and interim net income of 14 million JPY.
• Diluted earnings per share (EPS) for the fiscal year ending September 2026 are projected to be 59.23 JPY, with a forecasted annual dividend per share of 10.00 JPY.
• The company conducted a 1-for-10 stock split of its common shares on May 18, 2026.

The listing on TOKYO PRO Market signifies a new phase for P-Suri Giken, potentially aimed at enhancing corporate visibility and accessing capital markets. While the company projects increased sales and net income for FY2026, the anticipated decline in operating and ordinary income, partly due to a projected 12.9% increase in selling, general, and administrative expenses, may suggest a focus on strategic investments or increased operational costs. Investors might monitor how the company balances growth initiatives with profitability in the coming periods.

• Kitasato Co., Ltd. announced on August 24, 2026, the finalized financial results for its unlisted parent company, Kitasato Shoji Co., Ltd., for the fiscal year ended May 2026.
• Kitasato Shoji Co., Ltd. is headquartered in Fujinomiya City, Shizuoka Prefecture, with a capital of ¥10 million, primarily engaged in real estate and securities management.
• As of May 31, 2026, the balance sheet showed total assets of ¥13,990 million, total liabilities of ¥8,534 million, and total net assets of ¥5,455 million.
• For the period from June 1, 2025, to May 31, 2026, the income statement reported revenue of ¥44 million, operating loss of ¥78 million, ordinary profit of ¥1,962 million, and net income of ¥1,615 million.
• The Representative Director of Kitasato Shoji Co., Ltd. is Mr. Taishu Inoue, who also serves as the Representative Director and President of Kitasato Co., Ltd.

The disclosure of unlisted parent company financials contributes to increased transparency, aligning with the trend towards stronger corporate governance for listed subsidiaries. The significant portion of Kitasato Shoji’s income derived from dividends received and gains on securities sales suggests that investment and asset management are central to its operations. This information could be crucial for investors to understand the financial influence of the parent company on the broader group and the underlying composition of its asset portfolio.

• ANAP Holdings Inc. announced a partial revision to its shareholder benefit program, approved by the Board of Directors on August 21, 2026.
• The revised program will apply to shareholders holding 100 shares (1 unit) or more, as recorded on the shareholder registry as of August 31, 2026.
• The points awarded for the dedicated EC site have been adjusted: 3,000 points for 100 to less than 500 shares, 18,000 points for 500 to less than 1,000 shares, and 40,000 points for 1,000 shares or more (all equivalent to Japanese Yen).
• A new benefit, “Digital gifts such as QUO Card Pay depending on the number of shares held,” has been added, offering 500 yen for 100 to less than 500 shares and 2,000 yen for 500 shares or more.
• Existing benefits, including Bitcoin lottery presents, SLLEA skincare product lottery presents, and Bitcoin (BTC) hardware wallet “Jade Plus” lottery presents, will continue.

This revision to the shareholder benefit program appears aimed at enhancing the appeal of ANAP shares and encouraging long-term ownership among investors. The increased EC site points and the introduction of digital gifts could be seen as direct incentives for a broader shareholder base. Furthermore, maintaining benefits aligned with the company’s “Bitcoin ecosystem implementation” mission may reinforce its commitment to a specific segment of investors.

• GENDA Co., Ltd. announced the signing of a business alliance agreement with Sanrio Co., Ltd. on August 24, 2026.
• The alliance aims to enhance corporate value for both companies by leveraging Sanrio’s diverse IP across GENDA’s domestic and international platforms, improving customer attraction and stay value, and creating collaboration opportunities in content.
• Key aspects of the alliance include expanding the frequency and scale of GENDA-exclusive Sanrio character prizes at “GiGO” amusement facilities globally and other facilities operated by GENDA Americas, Inc. in North America.
• Both companies will also jointly implement store decorations, promotions, and new location openings.
• Furthermore, the alliance will explore collaborations through media mix development beyond amusement operations.
• GENDA anticipates a minor impact on its consolidated financial results and financial position for the fiscal year ending January 2027 due to this agreement.

This business alliance suggests a strategic move to combine GENDA’s entertainment platforms with Sanrio’s globally recognized intellectual property, potentially enhancing customer engagement and diversifying offerings. The expansion of exclusive Sanrio merchandise at GENDA’s amusement facilities could drive foot traffic and customer loyalty. The stated intent to explore media mix collaborations indicates a forward-looking strategy that could unlock new revenue streams and broaden the reach of both companies in the entertainment sector.

• Nippon Beet Sugar Co., Ltd. announced “Change in Disclosure Regarding Increase in Shares Due to Stock Split” on August 24, 2026.
• This change is a result of the cancellation of treasury shares, as disclosed in the “Results of Treasury Stock Acquisition (ToSTNeT-3) and Completion of Treasury Stock Acquisition and Cancellation of Treasury Stock” announcement dated August 24, 2026.
• Under the previous stock split plan, based on 12,487,589 shares outstanding as of August 21, 2026, the total number of shares outstanding after the split was expected to be 37,462,767 shares.
• Following the cancellation of 180,000 treasury shares on August 31, 2026, the number of shares outstanding before the split will be 12,307,589 shares, and the number of shares increasing due to the split will be 24,615,178 shares.
• Consequently, the total number of shares outstanding after the stock split will be revised to 36,922,767 shares.

This announcement appears to reflect the final share count for the previously decided stock split plan, incorporating the cancellation of treasury shares. Investors may now gain a clearer understanding of the precise number of outstanding shares. The cancellation of treasury shares typically impacts per-share values, suggesting this change could be a factor in evaluating future stock price movements.

• Global X China Biotech ETF (Fund Name: Global X China Tech ETF, Code: 380A) announced its financial results for the 2nd fiscal period (July 11, 2026 – July 10, 2026).
• Total net assets at the end of the current period (July 2026) were ¥1,676 million, a decrease from ¥2,257 million at the end of the previous period (January 2026).
• The Net Asset Value (NAV) per 100 units at the end of the current period was ¥101,623, down from ¥118,824 at the end of the previous period.
• The distribution per 100 units for the current period was ¥300. The previous period (January 2026) had no distribution.
• The number of outstanding units at the end of the current period was 1,650 thousand units, a decrease from 1,900 thousand units at the end of the previous period. New subscriptions amounted to 250 thousand units, while redemptions were 500 thousand units.
• The statement of income and retained earnings for the current period reported total operating revenue of -¥241,641,145 and a net loss for the period of -¥246,041,287.

The Q2 2026 financial results for GX China Tech (380A) indicate a decrease in both net assets and NAV compared to the prior period. This appears to be linked to negative operating revenue and a net loss reported for the current period. However, the distribution of ¥300 per 100 units in the current period stands out as a change from the previous period which had no distribution.

• Global X Ultra Short-Term JPY Bond ETF (Code: 502A) announced its financial results for the 2026 July fiscal period (January 27, 2026 – July 10, 2026).
• Net assets at the end of the period totaled ¥2,241 million.
• The primary investment assets consisted of public and corporate bonds amounting to ¥999 million (44.6% of total assets) and cash, deposits, and other assets (net of liabilities) totaling ¥1,241 million (55.4%).
• The number of outstanding units at the end of the period was 2,490 thousand units.
• The net asset value per 100 units was ¥90,013, and the distribution per 100 units was ¥250.

The financial disclosure by Global X Ultra Short-Term JPY Bond ETF provides key insights into its asset allocation and distribution policy. The balance between public/corporate bonds and cash/deposits reflects the fund’s strategy in managing both liquidity and potential returns. The announced distribution per 100 units may be of particular interest to investors seeking income from their holdings, indicating the fund’s approach to delivering value.

• For the cumulative second quarter of 2026, revenue was ¥3,738 million, representing a 17.3% increase year-over-year (YoY).
• The operating loss for the same period was ¥87 million, an improvement of ¥8 million YoY.
• The Automotive DX business achieved ¥2,494 million in revenue, a 20.0% YoY growth, and its operating loss improved by ¥73 million.
• The Horizontal DX business recorded ¥1,244 million in revenue, a 12.4% YoY increase, but its operating profit decreased by 26.4% YoY to ¥193 million.
• In July 2026, the company launched the AI school “With AI Academy,” and in August 2026, it launched “Nyle Content Studio,” a SaaS tool for content creation support.
• G-Nyle acquired NEW PHASE, a company primarily operating the video editing school “STEP UP,” as a consolidated subsidiary with an 80% stake for ¥44 million, effective August 1.

G-Nyle’s Q2 2026 results highlight steady revenue growth and a narrowing operating loss, which may indicate progress towards their full-year profitability target. The sustained improvement in the Automotive DX business’s profitability is a key driver for overall financial performance. Additionally, the strategic expansion into AI-related businesses and the acquisition of NEW PHASE could strengthen their service offerings and broaden their market reach for future growth.

• iFreeETF TOPIX (Yearly Dividend Type) (Code: 1305) announced its earnings report for the fiscal year ended July 2026 (July 11, 2025 – July 10, 2026) on August 24, 2026.
• Total net assets at the end of the fiscal year July 2026 amounted to JPY 15,344 million, an increase from JPY 10,625 million at the end of the previous fiscal period.
• Primary invested assets (stocks) were JPY 14,987 million (97.7% of total assets), and Cash/Deposits/Other Assets (excluding Liabilities) were JPY 3,568 million (2.3%).
• The number of issued units at the end of the current fiscal period was 3,609,734 thousand units, up from 3,599,935 thousand units at the end of the previous fiscal period.
• The Net Asset Value per 10 units was JPY 42,508, and the dividend per 10 units was JPY 794 (compared to JPY 706 for FY2025).
• The scheduled date for the submission of the securities report is October 2, 2026, and the dividend payment commenced on August 18, 2026.

As an ETF tracking the TOPIX Total Return Index, iFreeETF TOPIX’s performance generally reflects the broader Japanese stock market. The increase in total net assets and issued units during this period may suggest positive investor sentiment and asset appreciation. The rise in dividends per 10 units could also be a key point of interest for investors.

• iFreeETF Nikkei 225 Double (Code: 1365) released its interim financial results for the January 2027 fiscal year (January 11, 2026 to July 10, 2026) on August 24, 2026.
• As of the end of the interim period (July 10, 2026), total net assets were ¥15,571 million, an increase compared to ¥10,695 million at the end of the previous fiscal period (January 10, 2026).
• The asset breakdown at the end of the interim period showed main investment assets at ¥7,727 million (49.6% of total) and cash, deposits, and other assets (net of liabilities) at ¥7,844 million (50.4%). This compares to ¥5,699 million (53.3%) and ¥4,996 million (46.7%) respectively, at the end of the previous period.
• The net asset value per unit was ¥4,684.67 at the end of the interim period, an increase from ¥2,819.99 at the end of the previous period.
• A subdivision of beneficiary certificates was executed on April 17, 2026, at a ratio of 25 units for every 1 unit.
• Operating revenue amounted to ¥7,969,113,139, with operating profit reaching ¥7,909,744,343.

The interim financial results for iFreeETF Nikkei 225 Double indicate a notable increase in net assets and NAV per unit. This growth likely reflects the performance of its benchmark, the Nikkei Average Leverage Index, and its associated investment operations. Investors may find the shifts in asset allocation and the beneficiary certificate subdivision important for understanding the fund’s operational structure and potential market liquidity.

• Ceres Co., Ltd. resolved to implement shareholder benefits for the fiscal year ending December 2026, with the record date set at the end of December 2026.
• Eligible shareholders must hold 100 shares or more as recorded in the shareholder register by the end of December 2026 and have an account opened in their own name with “CoinTrade,” a crypto asset exchange operated by consolidated subsidiary Mercury Co., Ltd.
• Shareholder benefits will be provided in crypto assets (virtual currency) based on the number of shares held: 5,000 yen equivalent (Ethereum 2,500 yen equivalent, Zipangcoin 2,500 yen equivalent) for 100 to less than 300 shares, and 20,000 yen equivalent (Ethereum 10,000 yen equivalent, Zipangcoin 10,000 yen equivalent) for 300 shares or more.
• Information on applying for the benefits will be mailed after the Ordinary General Meeting of Shareholders scheduled for late March 2027, with crypto asset transfers to CoinTrade accounts anticipated between May and October 2027.
• The crypto assets provided as benefits will be automatically applied to CoinTrade’s staking or lending services upon transfer.

This shareholder benefit program appears to aim at both returning profits to shareholders and promoting the use of the company group’s crypto asset service, “CoinTrade.” By offering crypto assets as benefits, Ceres may be seeking to deepen shareholder understanding of its business and potentially increase user numbers for the platform. The automatic application of transferred crypto assets to staking/lending services could also serve as an introduction for shareholders to experience crypto asset management services.

• KANESO Co., Ltd. resolved a stock split, an amendment to its Articles of Incorporation, and a revision to its dividend forecast at a board meeting held on August 24, 2026.
• The stock split will be conducted at a ratio of two shares for every one common share, with September 30, 2026, as the record date. The effective date is October 1, 2026.
• The total number of issued shares will increase from 1,440,000 before the split to 2,880,000 after the split. The total number of authorized shares will also change from 4 million to 8 million.
• The year-end dividend forecast for the fiscal year ending March 2027 has been revised due to the stock split, with no substantial change to the dividend per share before the split. The Q2-end dividend will be 100.00 yen based on pre-split shares, and the year-end dividend will be 50.00 yen (equivalent to 100.00 yen pre-split).

This stock split aims to reduce the investment unit price, thereby making the company’s shares more accessible to a broader range of investors and enhancing liquidity. The dividend forecast revision is a direct consequence of the split, with the company clarifying that there is no substantive change to the dividend amount per share on a pre-split basis. This move could be interpreted as an effort to improve market accessibility and widen the investor base for KANESO’s shares.

• G-CONVANO Co., Ltd. resolved to abolish its shareholder benefit program at a Board of Directors meeting held on August 24, 2026.
• The program will cease after the shareholder benefits for shareholders recorded as of September 30, 2026, with no further implementation from the March 31, 2027, record date onwards.
• The abolished benefits included Bitcoin and FASTNAIL nail service free tickets, ranging from ¥15,000 to ¥75,000 annually, depending on the number of shares held (based on the expanded content announced on March 23, 2026).
• The company announced a shift in its shareholder return strategy, focusing primarily on dividends and share repurchases.
• The abolishment of the shareholder benefit program is expected to reduce annual expenses by approximately ¥23 million from the fiscal year ending March 2027 onwards.

The decision to abolish the shareholder benefit program may suggest a strategic shift by G-CONVANO towards more direct and universally applicable forms of shareholder returns, such as dividends and share buybacks. This move could indicate a prioritization of financial efficiency and equitable returns across all shareholders over the promotional benefits of the previous program. Investors may monitor how the company implements its new shareholder return policy in the future.

• Akita Bank has decided to implement a 1-for-5 stock split for its common shares, with a record date of September 30, 2026, and an effective date of October 1, 2026.
• The total number of issued shares after the split will be 90,468,215, and the total number of authorized shares will be 343,727,500. There will be no change in the amount of stated capital.
• The articles of incorporation concerning the total number of authorized shares will be amended in conjunction with the stock split.
• The forecast for the dividend per share for the fiscal year ending March 2027 has been revised to JPY 100 for the interim dividend (pre-split equivalent) and JPY 20 for the year-end dividend (post-split equivalent). There is no substantial change to the actual annual dividend amount.
• The shareholder benefit program will be modified in response to the stock split, changing the minimum shareholding requirements for eligibility, but with no substantial change to the benefits themselves. These changes will apply to shareholders as of March 31, 2027.

This stock split aims to lower the investment unit per share, thereby expanding the investor base and enhancing stock liquidity. The adjustments made to dividends and shareholder benefits post-split indicate a maintained level of effective shareholder returns. These changes could potentially make the company’s shares more accessible and attractive to a broader range of investors.

• G-toridori Co., Ltd. has released its Q2 FY2026 earnings presentation video and transcript.
• In Q2, gross profit increased by 10.7% year-on-year, primarily driven by the growth in toridori marketing customers.
• Operating profit reached 180 million yen, influenced by proactive investments in Vooster and private brands, as well as the postponement of some toridori made projects.
• Gross profit in the product segment increased by 31.6% year-on-year, reaching 1.094 billion yen.
• The full acquisition of toridori IS Co., Ltd. was completed in July 2026, which is expected to boost profit attributable to owners of parent from Q3 onwards.
• The private brand “yoin” achieved the #1 spot in TikTok Shop’s weekly shampoo/conditioner sales ranking, surpassed 15 million yen in monthly sales, and is distributed in over 200 variety stores nationwide.

The robust growth in gross profit, largely from toridori marketing, suggests strength in core operations. However, the temporary decrease in operating profit due to strategic investments in Vooster and private brands indicates a focus on future growth. The full acquisition of toridori IS could improve the consolidated net profit attributable to parent company in subsequent quarters, a factor worth monitoring. The revised timeline for Vooster’s earnings contribution might warrant attention regarding the pace of new business development.

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

• Temairazu Co., Ltd. announced on August 24, 2026, a “Correction Notice Regarding a Part of the Q4 FY2026 (23rd Period) Financial Results Presentation Materials.”
• The reason for the correction is that certain descriptions in the financial results presentation materials, disclosed on August 20, 2026, were found to require amendment.
• The corrected sections are on pages 20 and 32 of the financial results presentation materials, with the specific changes underlined in the updated document.

Corrections to previously disclosed financial documents, while not uncommon, highlight the ongoing importance of accurate information for investors. The explicit mention of specific page numbers in this correction may allow investors to quickly identify and review the amended information. As earnings presentation materials are key resources for understanding a company’s performance and strategy, investors may wish to assess how these corrections might influence their understanding of Temairazu’s financial position and outlook.

• DeNA Co., Ltd. announced the details of its shareholder special benefit program for the fiscal year ending March 2027 on August 24, 2026.
• Eligible shareholders are those holding one unit (100 shares) or more, as recorded in the shareholder register as of the record date of September 30, 2026.
• The benefits consist of five types of perks, varying based on the number of shares held. These include exchange tickets for Kawasaki Brave Thunders professional basketball games for the 2026-27 season, a Yokohama DeNA BayStars fan club enrollment coupon for the 2027 season, a Yokohama DeNA BayStars official goods shop digital coupon, a digital exchange ticket for “Wonderia Yokohama Supported by Umios” inside BASEGATE Yokohama Kannai, and a drink digital coupon for CENTRAL BAR at “THE LIVE Supported by Daimwa Jisho”.
• Shareholders holding 100 shares to under 300 shares will receive one Kawasaki Brave Thunders game ticket exchange voucher, one 1,000-yen off BayStars fan club enrollment coupon, one 10% off goods shop coupon, one Wonderia Yokohama admission ticket exchange voucher, and one 500-yen off CENTRAL BAR drink coupon.
• Shareholders holding 300 shares or more will receive three Kawasaki Brave Thunders game ticket exchange vouchers, one 3,000-yen off BayStars fan club enrollment coupon, one 10% off goods shop coupon, three Wonderia Yokohama admission ticket exchange vouchers, and one 500-yen off CENTRAL BAR drink coupon.

The announced shareholder benefit program aims to express gratitude to shareholders, enhance the investment appeal of DeNA shares, and deepen understanding of the group’s businesses. The offering of benefits linked to DeNA’s entertainment businesses, such as professional sports teams and facilities, suggests an intention to provide shareholders with direct experiences of the company’s operations. The prevalence of digital coupons requiring DeNA account registration could also indicate alignment with the company’s broader digital strategy.

• Cross Marketing Group’s full-year results for the fiscal year ended June 2026 reported record-high net sales of ¥33.20 billion, representing a 15% increase year-over-year.
• Operating profit was ¥1.79 billion (down 29% YoY), and net profit attributable to owners of the parent was ¥0.80 billion (down 41% YoY).
• The Digital Marketing business recorded sales of ¥16.67 billion (up 33% YoY) and segment profit of ¥1.03 billion (up 14% YoY), driving overall company sales growth.
• For the fiscal year ending June 2027, the company forecasts net sales of ¥40.00 billion (up 21% YoY) and operating profit of ¥2.50 billion (up 40% YoY).
• The target consolidated dividend payout ratio has been raised from approximately 15% to approximately 20%, with a projected annual dividend of ¥16.0 per share (up ¥1.0 YoY) for FY27/6.

While Cross Marketing Group achieved record sales in FY26/6, operating profit declined, partly due to geopolitical factors. However, the strong performance of the Digital Marketing segment, aided by M&A, was a key driver for revenue growth. The company’s forecast for significant profit recovery in FY27/6 and its increased dividend payout ratio target may indicate a positive outlook on future business performance and commitment to shareholder returns.

• KeyH announced an update regarding its shareholder benefit “live ticket lottery” program, specifically updating information on the “SKE48” content.
• The newly confirmed event is “SKE48 18th Anniversary Festival 2026,” to be held on November 22 (Sun) and November 23 (Mon/holiday), 2026, at Niterra Nippon Tokushu Togyo Civic Hall (Aichi performance).
• A total of 120 tickets (60 tickets per day) will be offered for the SKE48 performance, with an application period from September 16, 2026 (Wed) 18:00 to October 4, 2026 (Sun) 23:59.
• The number of lottery entries varies based on the number of shares held, ranging from 1 entry for 100-999 shares to 40 entries for 10,000 shares or more.
• Previously announced events include Nogizaka46 (event concluded) and Novelbright (scheduled for October 7-8, 2026).

This IR provides an update on KeyH’s shareholder benefit program, detailing specific artists and event information for the live ticket lottery. The inclusion of multiple artists in the benefit program may suggest an effort to cater to a broader range of shareholder interests in entertainment. The addition of a major festival for the popular idol group SKE48 could potentially enhance the appeal of the shareholder benefit, marking it as a notable element of the company’s shareholder return policy.

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

• The core Marketing Solution business experiences seasonal fluctuations, with higher sales and profits in the second quarter (October-December).
• The joint operation of live commerce on au PAY Market with KDDI Group will terminate on September 30, 2026.
• For the fiscal year ending June 2027, the company anticipates a significant revenue decrease in “Other Businesses” but plans a 63.3% increase in consolidated operating profit (530 million yen) due to growth in the Marketing Solution business and controlled fixed costs.
• The rationale for suppressing cost increases includes growth driven by increased per-customer spending, productivity improvements through generative AI, and organic user acquisition without heavy reliance on advertising.
• Regarding shareholder returns, the company is not currently paying dividends but will consider implementing dividends and a shareholder benefit program once stable profit generation is established.

• Daikko Engineering Co., Ltd. announced a partial correction to its “Consolidated Financial Results for the Second Quarter of the Fiscal Year Ending December 2026 [Japanese GAAP]” on August 24, 2026.
• The reason for the correction was the discovery of errors in the financial results previously disclosed on August 13, 2026.
• The correction pertains to “2. Dividends” on page 1 of the summary information.
• For the fiscal year ended December 2025, the total annual dividend was originally stated as “—” but has been corrected to a year-end dividend of “8.00 yen” and a total of “16.00 yen”.

This correction addresses a factual error in the company’s historical dividend information, rather than indicating any change in its dividend policy. For investors, it may be viewed as an important update to ensure the accuracy of past dividend performance data.

• UpGarage Group achieved record-high sales and operating profit in Q1 FY2027.
• Sales exceeded 50% and operating profit reached approximately 65% of the first-half forecast.
• The reuse business benefited from new store openings contributing to sales and profit, and the positive effect of increased FC royalties.
• The wholesale distribution business saw a 13.4% increase in revenue year-on-year, driven by expanded transactions with existing clients and acquisition of new clients.
• U.S. stores, Gardena Grove and Ontario, are growing steadily, with the Ontario store achieving single-month profitability within three months of opening.
• Preparation for the third store opening in California is underway for FY2026.
• The timing shift of new directly-managed store openings to the latter half of the fiscal year in Q1 led to suppressed upfront costs, projecting higher profits for the first half.
• The company expects to open 7 stores for the full year as initially planned.

The achievement of record-high performance in the first quarter suggests the company’s strong position in the reuse market and effective business expansion strategies. The robust existing store sales, contributions from new openings, and steady growth in overseas operations are notable factors that could support future earnings. The reduction in the selling, general and administrative expense ratio despite increased personnel costs may indicate the positive impact of AI and DX utilization in improving operational efficiency.

• ZERO Co. announced its financial results for the fiscal year ended June 2026, achieving record-high revenue of ¥150.5 billion and operating profit of ¥10.3 billion.
• Key drivers for revenue growth include the expansion of its business base through M&A and the new contracts for in-yard operation services at two venues, including USS Tokyo, Japan’s largest automobile auction site.
• In the domestic automotive-related business, revenue increased despite a decrease in new car transportation, attributed to the expansion of used car transportation contracts and improved unit prices.
• Increased profitability across domestic businesses was driven by efficiency measures and revenue growth, including improved operational rates for transport equipment and revised transport routes.
• The international segment experienced a decrease in profit, primarily due to the stagnation of its China business and the reversal of a one-time factor from the previous fiscal year, despite a recovery in used car exports to Malaysia.

ZERO’s record-high performance appears to be driven by strategic expansions through M&A and new USS contracts, alongside effective price improvements and efficiency measures in its used car transportation business. This approach may suggest a proactive shift towards becoming a comprehensive used car distribution infrastructure company, adapting to a long-term decline in new car sales. However, the reported stagnation in the China business within the international segment could indicate an area worth monitoring for future global growth prospects.

• Magmag, Inc. announced its financial results for the third quarter of the fiscal year ending September 2026 (October 1, 2025 – June 30, 2026).
• Cumulative net sales for the third quarter reached ¥368,901 thousand, marking a 116.4% increase year-on-year. This represents a 75.5% progress rate towards the full-year forecast.
• Operating profit decreased to ¥2,472 thousand, a 28.3% reduction year-on-year, attributed to increased cost of sales and selling, general and administrative expenses during an investment phase. The progress rate against the full-year operating profit forecast is 8.0%.
• In the Platform business, the number of creators expanded to 749 titles (up 74, or 11% YoY), with the average price per magazine increasing to ¥290.71 due to more high-priced newsletters.
• The Media Advertising business reported a steady accumulation of stock-type creator tie-ups, with the strategic shift towards asset-generating projects progressing as planned.

Magmag’s Q3 FY2026 results indicate robust top-line growth but a significant decline in operating profit, which the company attributes to upfront investments. This suggests a strategic phase focused on future revenue expansion rather than immediate profitability. The emphasis on the contribution of stock-type tie-ups for achieving full-year targets highlights a potential shift in revenue composition that investors may find worth monitoring.

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

• Japan Airport Terminal Co. (日空ビル) announced the completion of the interim review by certified public accountants for its Q1 FY2027 consolidated financial results (Japanese GAAP).
• This interim review was conducted in connection with the sale of the company’s shares, resolved by the Board of Directors on August 24, 2026.
• There are no changes to the consolidated financial statements previously disclosed on August 7, 2026.
• For the first quarter of FY2027 (April 1, 2026 – June 30, 2026), consolidated operating results were: Net sales of ¥74,126 million (up 7.4% year-on-year), Operating profit of ¥14,362 million (up 40.7% year-on-year), Ordinary profit of ¥13,552 million (up 36.9% year-on-year), and Net profit attributable to owners of parent of ¥8,418 million (up 34.4% year-on-year).
• The equity ratio was 41.4%, and net assets per share were ¥2,308.66.

The completion of the interim review by certified public accountants indicates a commitment to transparency in financial reporting. The confirmation that there are no changes to the previously disclosed financial statements suggests stability in the reported figures. The notable year-on-year increases across key revenue and profit metrics for Q1 FY2027 could be a point of interest for investors monitoring the company’s performance.

• Rakuten Bank has decided to implement a shareholder benefit program based on a record date of September 30, 2026.
• Eligible shareholders are individual shareholders holding 100 shares (1 unit) or more as of September 30, 2026, and registered in the shareholder registry (excluding OKB and NCB branches).
• The benefit content has been revised, with changes to yen time deposit benefits and the exclusion of “Rakuten Dual Time Deposit” from the program.
• Key benefits include preferential interest rates on yen time deposits (up to JPY 6 million, max +1.00% p.a.), a JPY 500 cashback for foreign currency time deposits (JPY 10,000+ equivalent to JPY 1,000 with salary receipt bonus), and a JPY 30,000 cashback on loan arrangement fees for Rakuten Bank Housing Loans (variable rate, equivalent to JPY 60,000 with salary receipt bonus).
• Detailed information regarding the shareholder benefits will be sent to eligible shareholders in December 2026.

This announcement indicates Rakuten Bank’s continued commitment to shareholder returns, with some adjustments to its benefit program. The preferential interest rates on yen time deposits could be a notable incentive for depositors, especially in the current low-interest-rate environment. Additionally, the housing loan related benefits may serve to encourage the use of the bank’s core services.

• Kokusai Keisoku Co., Ltd. announced on August 24, 2026, the finalized financial results of Matsumoto Shigeo Kosan Co., Ltd., which is an affiliated company.
• Matsumoto Shigeo Kosan Co., Ltd.’s business activity involves holding and operating marketable securities, with a capital of ¥10,000,000.
• As of March 31, 2026, Kokusai Keisoku Co., Ltd. held 38.67% of the voting rights in Matsumoto Shigeo Kosan Co., Ltd.
• For the fiscal year ended May 2026, Matsumoto Shigeo Kosan Co., Ltd. reported sales of ¥156,300 thousand, operating income of ¥150,779 thousand, ordinary income of ¥152,125 thousand, and net income of ¥152,055 thousand.
• As of May 31, 2026, Matsumoto Shigeo Kosan Co., Ltd.’s balance sheet showed total assets of ¥1,977,321 thousand and total net assets of ¥1,976,830 thousand. Its primary asset was investment securities, valued at ¥1,526,232 thousand.

The disclosure of an affiliated company’s financial results provides important insight into entities that could influence Kokusai Keisoku’s management. Given that Matsumoto Shigeo Kosan Co., Ltd.’s business focuses on the holding and operation of marketable securities, its investment performance could indirectly impact the valuation of Kokusai Keisoku. Furthermore, the fact that five of Kokusai Keisoku’s executives also serve as directors at Matsumoto Shigeo Kosan Co., Ltd. suggests a close relationship, which may be a point of interest for investors regarding both companies’ governance structures.

• Nagaoka Co., Ltd. announced the financial results for its non-listed parent company, Hamada Group Co., Ltd., for the fiscal year ended May 31, 2026 (June 1, 2025, to May 31, 2026).
• For the fiscal year ended May 31, 2026, Hamada Group reported revenue of ¥514,068 thousand, operating income of ¥472,498 thousand, ordinary income of ¥459,855 thousand, and net profit of ¥459,855 thousand.
• As of May 31, 2026, the company’s balance sheet showed current assets of ¥480,238 thousand, non-current assets of ¥14,271,094 thousand, and total assets of ¥14,751,332 thousand.
• Total liabilities amounted to ¥5,008,068 thousand, with non-current liabilities comprising ¥5,000,000 thousand.
• Total net assets were ¥9,743,264 thousand, including capital stock of ¥10,000 thousand and retained earnings of ¥9,733,264 thousand.

The disclosure of the parent company Hamada Group’s financial results provides transparency for Nagaoka’s investors regarding the overall financial health of the group. This information could offer context for understanding the business operations of Nagaoka, as an listed subsidiary, by shedding light on the broader group structure. Investors may find it noteworthy that a significant portion of assets are comprised of loans to and investments in affiliated companies, which may indicate the group’s internal capital allocation and investment strategies.

• ACOM Co., Ltd. announced on August 24, 2026, a partial correction to its “Consolidated Financial Results for the First Quarter of the Fiscal Year Ending March 31, 2027 (Japanese GAAP)”.
• The reason for the correction was an error identified in non-operating income within the consolidated earnings forecast for the second quarter (cumulative) of the fiscal year ending March 31, 2027.
• As a result, the consolidated earnings forecast for the second quarter (cumulative) has been revised. Ordinary profit changed from 56,600 million yen to 51,800 million yen, profit attributable to owners of parent from 37,900 million yen to 33,100 million yen, and basic earnings per share from 24.19 yen to 21.12 yen.
• The full-year consolidated earnings forecast (operating revenue, operating income, ordinary profit, profit attributable to owners of parent, and basic earnings per share) remains unchanged.
• This correction pertains to the financial results announcement originally disclosed on July 29, 2026.

This correction addresses an error in non-operating income for the second quarter cumulative forecast, leading to adjustments in ordinary profit and net profit for that period. Given that the full-year earnings forecast remains unchanged, it suggests the company believes the impact is localized to the specific quarter and does not alter the overall outlook for the fiscal year. Investors may find it relevant to consider that the company maintains its full-year projections despite the interim revision.