Japan Stock IR Daily – August 13, 2026 (93 reports)

• For the second quarter of the fiscal year ending December 2026, G-K Pharma reported no net sales. Operating loss was ¥471 million (compared to ¥437 million operating loss in the prior interim period), ordinary loss was ¥484 million (compared to ¥437 million ordinary loss), and net loss for the interim period was ¥492 million (compared to ¥444 million net loss).
• Research and development expenses amounted to ¥206,764 thousand (up from ¥188,257 thousand in the prior year period).
• The company received a Notice of Allowance from the United States Patent and Trademark Office for its ALS (Amyotrophic Lateral Sclerosis) development pipeline, specifically for “THERAPEUTIC AGENT FOR AMYOTROPHIC LATERAL SCLEROSIS AND COMPOSITION FOR TREATMENT”.
• As of the end of the second quarter of FY2026, total assets stood at ¥2,567 million, net assets at ¥773 million, and the equity ratio was 30.1% (compared to 43.1% at the end of the previous fiscal year).
• The full-year forecast for FY2026 remains unchanged, with no net sales, an operating loss of ¥1,520 million, an ordinary loss of ¥1,550 million, and a net loss of ¥1,616 million projected.

G-K Pharma’s Q2 FY2026 results reflect the typical financial profile of a biotech company in the research and development phase, reporting continued losses. The increase in R&D expenses suggests a strategic focus on advancing its pipeline. The receipt of a US patent allowance for an ALS treatment could be viewed as a significant step towards future commercialization, while the change in the equity ratio is a financial metric that warrants ongoing monitoring for investors.

• Area Quest announced its consolidated financial results for the fiscal year ended June 30, 2026.
• Net sales reached ¥2,521 million (up 1.8% year-on-year), operating profit was ¥276 million (down 4.9%), ordinary profit was ¥243 million (up 29.6%), and net income attributable to owners of parent was ¥129 million (up 15.2%).
• The year-end dividend for FY2026 was set at ¥4.00, making the total annual dividend ¥4.00 (compared to ¥3.00 in the previous fiscal year).
• For the fiscal year ending June 30, 2027, the company forecasts consolidated net sales of ¥2,540 million (up 0.7% year-on-year), operating profit of ¥276 million (down 0.3%), ordinary profit of ¥250 million (up 2.8%), and net income attributable to owners of parent of ¥140 million (up 8.1%).
• The equity ratio stood at 34.7% (vs. 35.1% at the end of the previous fiscal year), and net assets per share were ¥86.27 (vs. ¥86.66 at the end of the previous fiscal year).

Area Quest’s FY2026 results show growth in net sales and net income attributable to owners of parent, despite a decrease in operating profit. The significant increase in ordinary profit suggests an improvement in overall profitability, including non-operating income and expenses. The announced dividend increase and the positive outlook for FY2027, with anticipated increases in sales and profit, could indicate management’s confidence in the company’s future performance.

• For the second quarter of the fiscal year ending December 2026, consolidated revenue reached ¥242,457 million, an increase of 9.7% compared to the prior interim period.
• Net profit attributable to owners of the parent was ¥10,181 million, marking a 29.2% increase from the prior interim period.
• Business profit was ¥16,959 million (+13.4% YoY), operating profit was ¥16,857 million (+20.9% YoY), and pre-tax profit was ¥14,654 million (+20.0% YoY).
• The interim dividend per share was announced as ¥10.00, and the full-year dividend forecast has been revised to ¥27.00.
• The consolidated full-year forecast for FY2026 has been revised to revenue of ¥500,000 million (+9.2% YoY) and net profit attributable to owners of the parent of ¥20,500 million (+22.4% YoY).

Skylark HD’s interim results show robust performance with increases across revenue and various profit metrics compared to the previous interim period, suggesting continued solid business operations. The significant rise in net profit attributable to owners of the parent could indicate the effectiveness of efficiency improvements or structural revenue enhancements. Furthermore, the upward revision of the dividend forecast may signal a proactive stance towards shareholder returns.

• Chikaranomoto Holdings announced its consolidated financial results for the first quarter of the fiscal year ending March 2027 (April 1, 2026 – June 30, 2026) on August 13, 2026.
• Net sales for the quarter were ¥9,006 million, representing a 5.9% increase compared to the same period of the previous fiscal year.
• Operating income decreased by 48.6% year-on-year to ¥239 million.
• Ordinary income was ¥319 million (down 27.8% year-on-year), and net income attributable to owners of parent was ¥185 million (down 71.0% year-on-year).
• The full-year consolidated earnings forecast and the annual dividend forecast (¥12.00 at year-end, ¥24.00 for the full year) for the fiscal year ending March 2027 remain unchanged from the previous announcement.

While net sales showed an increase, the significant decline in operating, ordinary, and net income warrants attention. This may suggest that rising costs for raw materials, labor, and logistics, both domestically and internationally, have impacted profitability. The company’s initiatives, such as price revisions and DX measures in Japan, and strategic closures of unprofitable stores overseas, could indicate efforts to improve profitability.

• Segue Group has revised its consolidated financial forecast upward for the full fiscal year ending December 2026.
• The revised operating profit is ¥2,600 million (a 13.0% increase from the previous forecast), ordinary profit is ¥2,600 million (a 13.1% increase), and profit attributable to owners of parent is ¥1,600 million (a 14.0% increase).
• Net sales remain unchanged at ¥30,000 million from the previous forecast.
• The revision is attributed to stronger-than-expected sales of recurring revenue-generating support services and proprietary product “RevoWorks,” which led to a significant increase in gross profit.
• There is no change to the dividend forecast for the fiscal year ending December 2026 at this time.

This upward revision to the earnings forecast suggests that while sales are progressing as planned, the strong performance of high-profit segments such as support services and proprietary products has contributed to improved profit margins. The growth in recurring revenue may indicate enhanced business stability for the company. Given the policy to consider dividend changes based on future performance, this development could draw continued attention from investors.

• G-Toyokumo announced its consolidated financial results for the second quarter of the fiscal year ending December 2026.
• For the interim period, net sales reached ¥2,932 million, representing a 30.5% increase compared to the prior interim period.
• EBITDA was ¥1,377 million (up 41.3% YoY), operating profit was ¥1,246 million (up 45.6% YoY), and ordinary profit was ¥1,250 million (up 45.9% YoY).
• Net profit attributable to owners of the parent company amounted to ¥824 million, an increase of 46.4% year-on-year.
• The full-year consolidated earnings forecast has been revised, projecting net sales of ¥6,000 million (up 23.5% YoY) and net profit attributable to owners of the parent company of ¥1,400 million (up 29.0% YoY).

G-Toyokumo’s Q2 FY2026 results demonstrate significant year-over-year growth across key profit metrics, with a notable 46.4% increase in interim net profit. This performance may suggest robust demand for its corporate cloud services. The upward revision of the full-year earnings forecast could also indicate management’s positive outlook on continued business expansion.

• G-AeroEdge announced its consolidated financial results for the fiscal year ended June 2026.
• Consolidated sales totaled ¥5,084 million, operating profit was ¥1,145 million, ordinary profit was ¥1,117 million, and profit attributable to owners of parent was ¥781 million.
• Consolidated financial statements were prepared starting from FY2026/6, thus comparative year-on-year changes for FY2025/6 are not provided.
• For the fiscal year ending June 2027, the company forecasts consolidated sales of ¥7,950 million (a 56.4% increase year-on-year), operating profit of ¥1,550 million (a 35.3% increase), and profit attributable to owners of parent of ¥960 million (a 22.9% increase).
• A significant change in the scope of consolidation during the period was the new inclusion of Onoplant Co., Ltd.

G-AeroEdge’s first consolidated financial statement for FY2026/6 provides a holistic view of the company’s group-wide performance. The reported profitability in its inaugural consolidated period, coupled with the substantial growth projections for the next fiscal year, may suggest a positive trajectory for its business expansion. The addition of Onoplant Co., Ltd. to the consolidation scope indicates potential shifts in business structure and anticipated synergy effects, which could be worth monitoring.

• Hiramatsu announced its consolidated financial results for the first quarter of the fiscal year ending March 2027. Net sales reached ¥2,543 million, marking a 4.6% increase compared to the same period last year.
• By segment, the Restaurant business recorded ¥1,413 million (up 3.6% YoY), the Bridal business ¥968 million (up 1.9% YoY), and the Other business ¥160 million (up 38.1% YoY), with all segments achieving increased revenues.
• Operating profit stood at ¥26 million, a 62.3% decrease year-on-year. However, the company secured a profit at each stage, exceeding its initial plan which projected an operating loss.
• Factors contributing to the increase in net sales include higher customer numbers in the Restaurant business, an increase in average spending per couple in the Bridal business, and expansion of hotel and store management contract businesses, along with new consolidation from M&A in the Other business.
• The decline in operating profit is primarily attributed to pre-opening costs associated with new store openings.

Hiramatsu’s first quarter demonstrated solid revenue growth, driven by both existing store performance and contributions from new business ventures. While upfront investments for new store openings and M&A temporarily impacted profits, the company successfully surpassed its initial operating loss forecast by securing a profit. The future impact of these strategic investments on profitability and how they materialize in subsequent financial reports will be worth monitoring for investors.

• IACE Travel announced its consolidated financial results for the first quarter of the fiscal year ending March 2027 (April 1, 2026 – June 30, 2026).
• Revenue for the quarter was ¥790 million, representing an 8.8% increase compared to the same period of the previous year.
• Operating profit reached ¥210 million (+16.5% YoY), ordinary profit ¥217 million (+16.9% YoY), and net profit attributable to parent company shareholders ¥149 million (+17.5% YoY).
• Diluted earnings per share for the quarter were ¥31.39.
• There are no revisions to the consolidated full-year earnings forecast for the fiscal year ending March 2027, nor to the dividend forecast (annual ¥38.00).
• By service, BTM services recorded ¥414 million (+7.0% YoY), Individual services ¥89 million (+33.1% YoY), and Overseas services ¥114 million (+19.1% YoY).

IACE Travel’s Q1 FY2027 results indicate a solid start to the fiscal year, with revenue and all profit metrics showing year-over-year growth. The growth in individual and overseas services appears to be a key driver for the overall performance, and the increase in “Smart BTM” users for BTM services is also noteworthy. With the full-year forecast remaining unchanged, further developments will be worth monitoring.

• For the first quarter of FY2027 (April 1, 2026 – June 30, 2026), revenue was ¥607 million, marking a 4.0% decrease year-over-year.
• Operating profit for the same period was ¥15 million (down 42.6% YoY), ordinary profit was ¥16 million (down 39.0% YoY), and quarterly net profit was ¥10 million (down 42.1% YoY).
• By product and service segment, license sales amounted to ¥111,734 thousand (down 20.0% YoY), while cloud service sales increased by 27.5% YoY to ¥66,357 thousand.
• The full-year forecast for FY2027 remains unchanged, with projected revenue of ¥2,800 million (up 8.3% YoY), operating profit of ¥320 million (up 5.6% YoY), ordinary profit of ¥326 million (up 3.3% YoY), and net profit of ¥223 million (up 5.2% YoY).
• The company launched “ESS AdminONE Cloud” on April 27, 2026, and released version 6.2 of “ESS REC 6” on May 12, 2026.

Encounter Technology’s first quarter of FY2027 showed a decline in revenue and profits compared to the prior year, primarily attributed to a decrease in license sales. However, a significant 27.5% increase in cloud service revenue may suggest a successful shift towards subscription-based models. As the full-year forecasts remain unchanged, the company’s ability to achieve these targets in subsequent quarters will be a key point for investors to monitor.

• Ceres Inc. announced its consolidated financial results for the second quarter (interim period) of the fiscal year ending December 2026.
• Net sales reached ¥18,764 million, marking an 18.4% increase compared to the previous interim period.
• Operating profit was ¥2,302 million, a substantial 57.5% increase from the prior interim period.
• Net income attributable to owners of the parent decreased by 28.1% to ¥1,115 million.
• EBITDA was ¥2,691 million, a 24.4% decrease compared to the previous interim period.
• The Mobile Services segment reported net sales of ¥17,438 million (up 14.2% year-on-year) and segment profit of ¥3,550 million (up 27.7% year-on-year).
• The Financial Services segment recorded valuation losses on its held crypto assets due to a decline in crypto asset prices.
• The full-year consolidated earnings forecast and the year-end dividend forecast (¥90) remain unchanged from the most recently announced figures.

• G-ULURU announced its consolidated financial results for the first quarter of the fiscal year ending March 2027 (April 1, 2026, to June 30, 2026).
• Consolidated net sales for the quarter were ¥1,939 million, an increase of 14.1% compared to the same period last year.
• EBITDA reached ¥329 million (+63.3% YoY), operating profit was ¥232 million (+80.6% YoY), and ordinary profit was ¥259 million (+92.4% YoY).
• Net profit attributable to owners of the parent company was ¥169 million, a decrease of 12.1% from the prior year, attributed to a one-off reversal of tax effects due to mergers.
• Company-wide SaaS ARR (Annual Recurring Revenue), totaling major services (NJSS, nSearch, Enfhot, fondesk), reached approximately ¥6.0 billion, a 15.9% increase year-on-year.
• The full-year consolidated performance forecast for FY2027 remains unchanged, projecting net sales of ¥9,100 million (+17.4% YoY), operating profit of ¥1,120 million (+20.1% YoY), and net profit attributable to owners of the parent of ¥780 million (+5.8% YoY).

G-ULURU’s Q1 FY2027 results demonstrate strong double-digit growth in sales, EBITDA, operating profit, and ordinary profit, suggesting an improving profitability of its business operations. While net profit attributable to parent company owners saw a decrease, the company explains this as a one-off reversal of tax effects from mergers, which may warrant further monitoring for its long-term impact. The consistent growth in company-wide SaaS ARR to approximately ¥6.0 billion indicates the robust expansion of G-ULURU’s recurring revenue business model.

• G-HOUSEI announced its consolidated financial results for the second quarter (interim period) of the fiscal year ending December 2026.
• Consolidated sales revenue was ¥2,280 million (down 4.9% year-on-year), operating loss was ¥76 million (compared to operating income of ¥6 million in the prior interim period), ordinary loss was ¥71 million (compared to ordinary loss of ¥13 million), and net loss attributable to owners of parent was ¥113 million (compared to net loss of ¥16 million).
• By segment, domestic IT business recorded sales of ¥2,046 million (down 4.3% YoY) with an operating income of ¥29 million, while overseas IT business recorded sales of ¥233 million (down 10.1% YoY) with an operating loss of ¥113 million.
• Total assets decreased by ¥390 million from the previous fiscal year-end to ¥4,395 million. The equity ratio stood at 67.6%.
• The consolidated full-year forecast for FY2026 remains unchanged, projecting sales of ¥5,200 million, operating income of ¥240 million, ordinary income of ¥240 million, and net income attributable to owners of parent of ¥170 million.

The significant point for investors in these interim results is the year-on-year decline in sales and the shift to an operating loss. While the domestic IT business maintained profitability despite reduced sales, the overseas IT business’s larger sales decrease and operating loss appear to have heavily impacted the overall performance. Increased personnel costs due to workforce expansion and headquarters relocation expenses likely contributed to higher selling, general and administrative expenses and extraordinary losses, expanding the net loss. The unchanged full-year forecast may suggest the company anticipates a recovery in the second half of the fiscal year.

• Starzen has announced a revision to its dividend forecast for the fiscal year ending March 2027, indicating an increase.
• The interim and year-end dividend forecasts have each been raised by ¥1, making them ¥26 per share.
• The total annual dividend will be ¥52 per share (previously forecasted at ¥50).
• This revision is expected to achieve the company’s target of 3.0% for DOE (Dividend on Equity, consolidated).
• The revision is in line with the “Medium-Term Management Plan 2030,” which aims for early achievement and further enhancement of the “DOE (consolidated) 3.0%” target as part of its shareholder return policy.

Starzen’s announced dividend increase is noteworthy as it anticipates the achievement of the 3.0% DOE shareholder return target set in its medium-term management plan. This decision, made in consideration of recent business performance trends, could be seen as a proactive stance towards returning profits to shareholders. For investors, the company’s emphasis on consolidated Dividend on Equity as part of its corporate strategy suggests that future developments in this area may be worth monitoring.

• G-WOLVES Co., Ltd. announced its consolidated financial results for the fiscal year ended June 2026.
• Net sales reached ¥6,155 million, a 12.7% increase from the previous fiscal year, and operating profit was ¥1,127 million, up 23.9%.
• Ordinary profit amounted to ¥1,131 million (up 24.6%), and net income attributable to owners of parent was ¥939 million (up 58.4%).
• Basic earnings per share were ¥124.88, and the equity ratio was 54.7%.
• For the fiscal year ending June 2027, the company forecasts consolidated net sales of ¥7,535 million (up 22.4% year-on-year), operating profit of ¥1,569 million (up 39.3%), and net income attributable to owners of parent of ¥1,005 million (up 7.0%).
• The company expects to pay a year-end dividend of ¥26.00 per share for the fiscal year ending June 2027.

G-WOLVES demonstrated significant growth in FY2026, with double-digit increases across all key profitability metrics, particularly a 58.4% rise in net income attributable to owners of parent. This performance likely reflects the company’s efforts in expanding its animal hospital network, strengthening its revenue base, and acquiring/enhancing medical hygiene equipment capabilities. The robust forecasts for FY2027 suggest the company anticipates continued positive momentum, which investors may find worth monitoring.

• Dear-Life Co., Ltd. announced its financial results for the third quarter of the fiscal year ending September 2026 (October 1, 2025 – June 30, 2026).
• Consolidated cumulative net sales were ¥29,127 million (down 17.8% year-on-year), operating income was ¥2,771 million (down 4.8%), ordinary income was ¥2,695 million (down 10.4%), and net income attributable to owners of parent was ¥1,844 million (down 9.7%).
• In the Real Estate segment, 31 properties were sold and 54 properties were acquired during the cumulative third quarter. Revenue for this segment was ¥26,094 million (down 19.7% year-on-year), and operating income was ¥3,563 million (down 7.1%).
• The Sales Promotion segment reported net sales of ¥3,032 million (up 3.2% year-on-year) and operating income of ¥49 million (up 11.7%).
• Regarding the consolidated financial position, current assets at the end of the third consolidated accounting period were ¥68,694 million (up 51.5% from the end of the previous consolidated fiscal year), mainly due to an increase of ¥27,694 million in real estate for sale.

Dear-Life’s Q3 FY2026 results show a decrease in both revenue and profit compared to the previous year. However, the Real Estate segment’s acquisition of properties outpaced sales, which could indicate a future pipeline for revenue recognition. The Sales Promotion segment’s growth in both revenue and profit suggests diversification benefits within the company’s business portfolio. Investors may wish to monitor how the company’s investment strategy in urban residence development and income-generating properties will unfold amidst intensifying competition in the real estate market.

• For Q1 FY2027 (April 1, 2026 – June 30, 2026), consolidated net sales reached ¥1,612 million, representing a 1.8% increase year-over-year.
• Operating profit was ¥57 million (down 18.7% YoY), ordinary profit was ¥67 million (down 6.8% YoY), and net income attributable to owners of parent was ¥33 million (down 30.9% YoY).
• EC sales channels, including “Golf Do! Online Shop,” “Rakuten Ichiba,” and “Mercari Shops,” performed strongly, with existing store sales for directly managed stores increasing by 8.3%.
• The full-year consolidated performance forecast for FY2027 has been revised upward, projecting net sales of ¥7,000 million (+13.2% YoY), operating profit of ¥160 million (+61.5% YoY), ordinary profit of ¥130 million (+43.9% YoY), and net income of ¥87 million (+29.2% YoY).
• The dividend forecast for FY2027 has also been revised, with an anticipated year-end dividend of ¥4.00, totaling ¥4.00 for the full year (compared to ¥3.00 in the previous fiscal year).

While Q1 saw revenue growth but a decline in profit, the upward revision of both full-year performance and dividend forecasts suggests a positive outlook for the remainder of the fiscal year. The strong performance of EC sales and directly managed stores indicates an effective shift towards online channels, which could be a key driver for future earnings. However, increases in labor costs, fees, and expenses related to DODO GOLF are also noted, implying that cost management will be an area worth monitoring.

• GreenBee Inc. has announced its consolidated financial results for the second quarter (interim period) of the fiscal year ending December 2026.
• Net sales reached 640 million yen, marking a 56.7% increase compared to the same interim period of the previous year.
• Operating profit was 125 million yen (+97.6% YoY), ordinary profit was 121 million yen (+96.2% YoY), and net income attributable to owners of parent was 128 million yen (+93.9% YoY).
• In the “DX Service Business” segment, the number of paid subscriptions for the flagship service “GreenBee Cloud Backup” reached 500,000 on June 29, 2026.
• In the “GX Service Business” segment, the company’s own grid-scale battery storage facility, “Bizen Honami High-Voltage No. 2 Storage Power Plant,” commenced trading on the wholesale electricity market (JEPX) on June 1, 2026, and on the supply-demand adjustment market (EPRX) on July 15, 2026.

GreenBee’s Q2 2026 results show significant increases across sales and all profit metrics. This performance appears to be driven by steady growth in DX service subscriptions and the full-scale operation of the GX service battery storage facility. This suggests that the company’s strategic focus on its business portfolio aligns with current market conditions.

• For the fiscal year ended June 2026, consolidated net sales increased by 4.3% year-on-year to ¥13,564 million.
• Operating profit for the same period was ¥497 million (up 5.3% year-on-year), and ordinary profit was ¥507 million (up 14.2% year-on-year).
• Net loss attributable to parent company shareholders was ¥27 million, a shift from a profit of ¥168 million in the previous fiscal year.
• Basic earnings per share for the period was △5.77 yen, compared to 35.83 yen in the prior year.
• For the fiscal year ending June 2027, the company forecasts consolidated net sales of ¥15,000 million (up 10.6% year-on-year), operating profit of ¥550 million (up 10.7% year-on-year), and net profit attributable to parent company shareholders of ¥160 million.
• Three new companies, Mirai Seisaku Kenkyusho Co., Ltd., Amano Kensetsu Co., Ltd., and Emorisu Link Co., Ltd., were included in the scope of consolidation during the fiscal year.

G-MEIHO HD achieved increased revenues and operating/ordinary profits for FY2026, but reported a net loss attributable to parent shareholders. This could be influenced by changes in the scope of consolidation and costs associated with its M&A strategy. The company’s FY2027 forecast anticipates a return to profitability and continued growth across all income segments, which investors may monitor for signs of strategic execution and integration success.

• EMNET JAPAN Co., Ltd. announced on August 13, 2026, corrections to a portion of its “Q2 FY2026 Earnings Presentation” initially released on August 5, 2026.
• The reason for the corrections is stated as aiming to improve the reliability of financial data and the appropriateness of descriptions within the earnings presentation, by changing numerical rounding, account names, and redundant symbolic expressions.
• Rounding was changed from “round to nearest” to “truncate,” resulting in adjustments to figures throughout the entire document.
• The display account “Net Income for the Period” was revised to “Net Income for the Interim Period” to accurately reflect the Q2 (interim) financial results.
• Key financial figures corrected include the Ordinary Income for Q2 FY2025 (cumulative), which changed from ¥80 million to ¥79 million, and Net Income for the Interim Period (previously stated as Net Income for the Period), which changed from △¥170 million to △¥169 million, as detailed on page P.6 of the presentation.

• Mitsuani Corp. announced its consolidated financial results for the first quarter of the fiscal year ending March 2027 (April 1, 2026, to June 30, 2026).
• Consolidated net sales amounted to ¥78,890 million, representing a 2.7% increase compared to the same quarter of the previous fiscal year.
• Consolidated operating profit was ¥7,364 million (up 11.0% year-on-year), and consolidated ordinary profit was ¥8,753 million (up 18.5% year-on-year).
• Net income attributable to owners of parent reached ¥5,620 million, an increase of 15.4% from the prior year’s first quarter.
• The full-year consolidated earnings forecast and the annual dividend forecast of ¥88.00 remain unchanged from the most recently announced figures.

Mitsuani Corp.’s Q1 results indicate a solid start to the fiscal year, with growth across key profitability metrics. The increase in sales was notably supported by strong new car sales in its automotive business and price pass-throughs in the construction materials segment, while factors such as a rebound from last year’s PC replacement demand and lower fuel wholesale volumes partially offset this growth. With the full-year guidance maintained, investors may wish to monitor how the various business segments evolve throughout the remainder of the fiscal year.

• Zenhoren Co., Ltd. announced its non-consolidated financial results for the first quarter of FY2027 (April 1, 2026 – June 30, 2026).
• Net sales reached ¥6,690 million (up 2.8% year-on-year), operating income ¥1,120 million (up 19.6%), ordinary income ¥1,116 million (up 19.5%), and quarterly net income ¥751 million (up 22.6%).
• All metrics—net sales, operating income, ordinary income, and quarterly net income—marked new record highs for a first quarter.
• The company revised upwards its full-year performance forecast for FY2027 and its year-end dividend forecast to ¥54 per share.
• As of the end of the first quarter, total assets stood at ¥23,643 million, net assets at ¥7,798 million, and the equity ratio at 33.0%.

Zenhoren’s Q1 FY2027 results demonstrate robust performance with record-high sales and profits, potentially attributed to the successful “Mitsubishi UFJ Card Plan” through its capital and business alliance with Mitsubishi UFJ Financial Group, and the expanded adoption of its electronic application system, “Z-WEB2.0.” The upward revision of both full-year forecasts and the dividend payout may signal the company’s confidence in future growth and commitment to shareholder returns. Investors might monitor the continued impact of these strategic initiatives and market conditions on future performance.

• Shibuya Kogyo Co., Ltd. reported consolidated net sales of ¥135,613 million for the fiscal year ended June 2026, marking a 5.1% increase year-over-year and setting a new record high.
• Operating profit decreased by 4.9% to ¥13,081 million, and ordinary profit decreased by 1.5% to ¥13,560 million.
• Net profit attributable to owners of parent increased by 1.7% to ¥10,223 million.
• By segment, the Packaging Plant business reported sales of ¥84,041 million (+4.9% YoY) and operating profit of ¥13,239 million (+5.3% YoY).
• For the fiscal year ending June 2027, the company forecasts consolidated net sales of ¥150,000 million (+10.6% YoY), operating profit of ¥16,000 million (+22.3% YoY), and net profit attributable to owners of parent of ¥11,000 million (+7.6% YoY).

The record-high sales amidst a decline in operating and ordinary profits may suggest challenges in profitability for certain segments, specifically the Mechatronics System and Agricultural Equipment businesses. Factors such as a decrease in the sales ratio of high-value-added models and additional costs in medical equipment within the Mechatronics System segment could be worth monitoring. However, the company’s strong forecast for the upcoming fiscal year, anticipating significant increases in both revenue and profit, particularly a 22.3% rise in operating profit, may signal a projected recovery and growth for investors to consider.

• Greens Co., Ltd. has released its consolidated financial results for the fiscal year ending June 2026.
• The company reported consolidated net sales of 43,000 million yen for the period.
• Consolidated operating income stood at 4,300 million yen, with consolidated ordinary income at 4,100 million yen.
• Net income attributable to owners of parent reached 2,500 million yen.
• Basic earnings per share was 95.00 yen.

The disclosed consolidated financial results for the fiscal year ending June 2026 provide key financial performance indicators for Greens. The explicit presentation of net sales and various profit stages offers a clear overview of the company’s operational scale and profitability. These figures are crucial for stakeholders assessing the company’s business strategies and market position moving forward.

• For the first quarter of FY2027, consolidated operating revenue increased by 6.2% year-on-year to ¥7,005 million.
• Consolidated operating profit decreased by 8.7% year-on-year to ¥260 million.
• Consolidated ordinary profit decreased by 38.5% year-on-year to ¥187 million.
• Net profit attributable to owners of parent decreased by 60.0% year-on-year to ¥71 million.
• The full-year consolidated performance forecast for FY2027 (Operating revenue ¥30,000M, Operating profit ¥1,200M, Ordinary profit ¥1,140M, Net profit attributable to owners of parent ¥650M) remains unchanged from the most recently announced forecast.
• GBtechnology Inc. was newly included in the scope of consolidation during this quarter.

While revenue growth is observed, the decline in profitability may be a key point for investors. This could suggest that factors such as M&A-related expenses, increased personnel costs, and real estate acquisition taxes impacted the bottom line. The balance between business expansion from new subsidiaries and their contribution to profit will likely be worth monitoring in the medium term, as will the company’s future cost management strategies.

• Tradia Co., Ltd. announced its financial results for the first quarter of the fiscal year ending March 2027 (April 1, 2026, to June 30, 2026).
• Consolidated operating revenue increased by 4.3% year-on-year to ¥4,242 million.
• Operating profit decreased by 9.7% year-on-year to ¥53 million, ordinary profit decreased by 21.1% to ¥214 million, and net income attributable to parent company shareholders decreased by 23.4% to ¥155 million.
• By segment, the Export division reported a segment loss of ¥15 million (compared to a profit of ¥8 million in the prior year period), the Import division reported a segment profit of ¥18 million (up 369.5%), and the International division reported a segment profit of ¥31 million (up 18.8%).
• The full-year consolidated earnings forecast remains unchanged: operating revenue of ¥16.5 billion (up 0.3% YoY), operating profit of ¥350 million (up 48.6% YoY), ordinary profit of ¥500 million (up 2.3% YoY), and net income attributable to parent company shareholders of ¥350 million (down 3.3% YoY).

Tradia’s Q1 FY2027 results show increased revenue but a decline in operating profit, ordinary profit, and net income attributable to the parent company. This situation suggests that rising costs, such as wage increases and increased depreciation expenses, combined with a reduction in interest and dividend income and equity method investment gains, impacted profitability. The Export segment’s shift to a loss despite revenue growth could indicate challenges in cost management for the company.

• JPHD Co., Ltd. announced its consolidated financial results for the first quarter of the fiscal year ending March 2027 (April 1, 2026 – June 30, 2026).
• Revenue for the quarter was ¥10,792 million, an increase of 4.2% compared to the same period of the previous fiscal year.
• EBITDA increased by 21.7% year-over-year to ¥1,872 million.
• Operating profit rose by 25.2% year-over-year to ¥1,717 million.
• Ordinary profit increased by 25.6% year-over-year to ¥1,731 million.
• Net income attributable to owners of the parent company grew by 21.4% year-over-year to ¥1,124 million.
• The consolidated full-year forecast for March 2027 remains unchanged, with projected revenue of ¥44,017 million (+1.6% YoY) and ordinary profit of ¥6,686 million (+1.0% YoY).
• During this first quarter, the company newly opened or took over one international school, 12 after-school clubs/children’s centers, and two Tokyo Certified After-school Clubs.

JPHD’s Q1 FY2027 results show a significant increase in revenue and all profit items compared to the prior year, with ordinary profit growing by 25.6%. This could indicate successful operational efficiency and improved profitability. The expansion of services to meet diverse childcare needs and the opening/takeover of new after-school facilities appear to be contributing factors to these results. As the full-year forecast remains unchanged, investors may monitor future quarterly performance for further insights into the company’s growth trajectory.

• Fabrica Holdings has revised its dividend forecast for the fiscal year ending March 2027, announcing an increase.
• The annual dividend forecast has been raised from the previously projected ¥40.00 to ¥52.00 (interim dividend ¥26.00, year-end dividend ¥26.00).
• In conjunction with the revised shareholder return policy, the shareholder benefit program will undergo partial changes.
• Under the revised program, electronic gifts for shareholders holding shares for one year or more will change from ¥12,000 equivalent to ¥6,000 equivalent, and shareholders holding shares for less than one year will no longer be eligible.
• The revised shareholder benefit program will apply starting with the benefits for the record date of March 31, 2027. Benefits for the record date of September 30, 2026, will be conducted under the previous terms.
• These changes have no impact on the consolidated business performance forecast for the fiscal year ending March 2027, which remains unchanged from the previous announcement.

This announcement indicates Fabrica Holdings’ strategic shift to prioritize dividends as the core of its shareholder return policy. The commitment to a progressive dividend policy, aiming for stable and continuous dividend increases, may appeal to investors seeking consistent returns. However, the partial reduction and elimination of some shareholder benefits might require investors focused on such perks to re-evaluate the overall value proposition.

• G-WILLS announced its non-consolidated financial results for the second quarter of the fiscal year ending December 2026.
• For the interim period (January 1, 2026 – June 30, 2026), the company reported Net Sales of ¥3,060 million, Operating Income of ¥670 million, Ordinary Income of ¥676 million, and Net Income for the interim period of ¥503 million.
• The company completed an absorption-type merger with its consolidated subsidiary NetMile Co., Ltd. on January 17, 2026, and has transitioned to non-consolidated financial reporting from Q1 FY2026. Therefore, year-on-year comparisons for the interim period are not provided.
• The full-year forecast for FY2026 remains unchanged, with projected Net Sales of ¥6,750 million, Operating Income of ¥1,500 million, Ordinary Income of ¥1,500 million, Net Income of ¥950 million, and Basic Earnings Per Share of ¥47.00.
• The annual dividend forecast is also unchanged, with an interim dividend of ¥9.00 and a year-end dividend of ¥9.00, totaling ¥18.00.

As G-WILLS shifted to non-consolidated reporting from this interim period, direct year-over-year comparisons are unavailable, making this the first report under the new structure. The results indicate stable recurring revenue from core services like “Premium Yuutai Club” and “IR-navi,” supported by new service offerings and efforts to acquire new clients. Investors may find it worthwhile to monitor how these initiatives contribute to the company’s full-year performance against its unchanged forecasts.

• Consolidated net sales for the second quarter of fiscal year 2026 reached ¥27.241 billion, an 8.2% increase year-over-year.
• Net income attributable to owners of parent increased by 23.2% year-over-year to ¥1.969 billion.
• Adjusted EBITDA decreased by 4.5% year-over-year to ¥2.093 billion.
• Diluted net income per share for the interim period was ¥114.35.
• The full-year consolidated earnings forecast for fiscal year 2026 (net sales ¥51.5 billion, Adjusted EBITDA ¥3.85 billion) remains unchanged from the most recently published forecast.

The increase in sales and net income, alongside a decrease in operating income and adjusted EBITDA, may suggest the impact of M&A and growth investments on the short-term profit structure. Contributions from newly consolidated domestic subsidiaries and growth in overseas subsidiaries supported the sales increase, indicating progress in the company’s growth strategy. The reaffirmation of the full-year forecast could imply management’s confidence in future earnings improvement.

• Chubusui Corporation announced its non-consolidated financial results for the first quarter of the fiscal year ending March 2027 (April 1, 2026, to June 30, 2026).
• During this first quarter, net sales reached ¥9,789 million, marking a 13.1% increase compared to the same period of the previous fiscal year.
• Operating profit was ¥112 million (down 0.3% YoY), ordinary profit was ¥214 million (up 9.1% YoY), and quarterly net profit was ¥168 million (up 5.1% YoY).
• By segment, the Wholesale Division reported sales of ¥9,591 million (up 13.4% YoY) and operating profit of ¥104 million (up 2.2% YoY). The Refrigerated Warehouse Division saw sales of ¥134 million (down 2.0% YoY) and operating profit of ¥53 million (down 11.5% YoY), while the Real Estate Leasing Division recorded sales of ¥63 million (up 8.6% YoY) and operating profit of ¥45 million (up 13.6% YoY).
• The full-year earnings forecast and dividend forecast remain unchanged from the most recently published figures.

Chubusui’s Q1 results indicate a positive start to the fiscal year, with increased sales and profits, notably driven by the robust performance of its Wholesale Division. Despite challenges from global conflicts and rising consumer living costs, the company’s ability to achieve growth across key segments may suggest resilience. The affirmation of the full-year forecast indicates that the company believes its current progress aligns with its initial projections. This could be a factor for investors to monitor as the year progresses.

• HIKARI TSUSHIN’s consolidated results for the first quarter of the fiscal year ending March 2027 (April 1, 2026, to June 30, 2026) showed revenue of ¥192,563 million, a 15.2% increase year-on-year.
• Operating profit was ¥29,181 million, marking a 6.1% increase compared to the prior year’s first quarter.
• Pre-tax profit for the quarter reached ¥49,952 million, a significant 40.5% increase year-on-year, partly due to increased financial income and yen depreciation.
• Profit attributable to owners of the parent was ¥36,656 million, representing a 30.1% increase from the same period last year.
• The full-year dividend forecast for the fiscal year ending March 2027 is ¥800.00 per share (¥200 for Q1, ¥200 for Q2, ¥200 for Q3, ¥200 for Q4), revised from the most recently announced forecast.

The robust growth in revenue and profit attributable to owners of the parent, particularly the substantial increase in pre-tax profit, suggests a strong start to the fiscal year, potentially benefiting from financial income and currency movements. The reported increase in recurring “stock profits” from higher customer contracts for proprietary products appears to be a key driver of overall business performance. The upward revision of the full-year dividend forecast could be viewed as a positive signal regarding shareholder returns.

• MUSCAT GROUP Inc. (Securities Code: 195A) released its financial results presentation materials for the first quarter of the fiscal year ending March 2027 on August 13, 2026.
• Consolidated net sales for the quarter totaled ¥1,317 million, marking a 69.3% increase compared to the same period in the previous year.
• Sales in the owned brand segment reached ¥1,024 million, a 264.6% increase year-on-year, primarily driven by new consolidations of Kanarabo Inc. (+¥645 million) and clinic-related entities (+¥178 million).
• Conversely, sales in the planning and manufacturing consignment segment decreased by 30.6% year-on-year to ¥117 million, impacted by a reduction in OEM/ODM consignment sales from Matsumura Shouten.
• Sales in the other new business segment increased by 32.8% year-on-year, reaching ¥176 million.

G-MUSCAT G’s Q1 FY2027 results highlight the significant contribution of new consolidations to its substantial sales growth. The strong performance in the owned brand segment suggests that the company’s M&A strategy is yielding positive results. Conversely, the decline in the planning and manufacturing consignment segment is worth monitoring for future trends.

• Happiness & D Co., Ltd. announced a “Correction (Numerical Data Correction) to a Part of the ‘Consolidated Financial Results for the Fiscal Year Ended August 2025 (Japanese GAAP)'” on August 13, 2026.
• The reason for the correction was the discovery of an error in the net sales figure stated in the overview of individual performance within the “Consolidated Financial Results for the Fiscal Year Ended August 2025 (Japanese GAAP)” released on October 15, 2025.
• The correction changed the net sales for the fiscal year ended August 2025 in the individual operating results from 8,414 million yen (before correction) to 8,408 million yen (after correction).
• No corrections were made to other figures such as operating profit, ordinary profit, net profit, basic earnings per share, or percentage changes from the previous period.
• The data for the fiscal year ended August 2024 remains unchanged.

This correction represents a minor adjustment to the net sales figure, without affecting other key profit metrics. Such revisions are critical for maintaining the accuracy of corporate disclosures, and investors may consider the limited impact of this specific correction on the overall business performance. As the XBRL data has also been updated, data users should ensure they are referencing the latest figures.

• Kyogoku Unyu announced its consolidated financial results for the first quarter of fiscal year 2027 (April 1, 2026 – June 30, 2026).
• Consolidated net sales reached ¥2,274 million, marking a 1.0% increase compared to the same quarter of the previous year.
• Operating profit was ¥56 million, a decrease of 2.6% year-on-year, while ordinary profit increased by 0.8% to ¥87 million.
• Net income attributable to owners of the parent decreased by 39.3% year-on-year to ¥35 million, primarily due to an increase in corporate taxes related to the sale of shares in an equity-method affiliate.
• The consolidated full-year earnings forecast for fiscal year 2027 remains unchanged from the forecast announced on May 14, 2026.

Kyogoku Unyu’s Q1 results show a revenue increase, but the decline in net income, attributed to reduced international logistics volume and higher corporate taxes, may be a key point for investors. While domestic transport and parts of the drum and pail business performed well, a decline in the energy and tank cleaning segments suggests a mixed performance across divisions. With the full-year forecast maintained, the recovery trajectory of these segments in the coming quarters could be a crucial factor to monitor.

• Daiun Co., Ltd. announced its non-consolidated financial results for the first quarter of FY2027 (April 1, 2026 to June 30, 2026) on August 13, 2026.
• Operating revenue reached ¥2,389 million, marking a ¥200 million (9.2%) increase compared to the same period in the previous fiscal year.
• Concurrently, operating profit was ¥96 million (2.9% decrease YoY), ordinary profit was ¥138 million (6.4% decrease YoY), and quarterly net profit was ¥94 million (8.0% decrease YoY).
• The core segment, port transportation business, reported operating revenue of ¥2,350 million (9.8% increase YoY), but segment profit decreased to ¥172 million (7.9% decrease YoY).
• The full-year FY2027 earnings forecast and the annual dividend forecast (¥16.00 per share) remain unchanged from the most recently published projections.

Daiun’s Q1 FY2027 results show a notable increase in operating revenue, while profits across all stages declined. This suggests that despite robust sales in the key port transportation business, rising costs impacted profitability. With the full-year guidance maintained, investors may focus on the company’s future strategies for cost management and profit improvement.

• SCREEN Holdings Co., Ltd. announced on August 13, 2026, the completion of the interim review by certified public accountants for its Q1 FY2027 consolidated financial statements.
• The content of the consolidated quarterly financial statements released on July 28, 2026, remains unchanged.
• For the first quarter of FY2027 (April 1, 2026, to June 30, 2026), consolidated results were: Net sales ¥121,775 million (down 10.3% year-on-year), Operating profit ¥14,368 million (down 41.1% year-on-year), Ordinary profit ¥15,419 million (down 37.2% year-on-year), and Net profit attributable to owners of the parent ¥10,490 million (down 37.1% year-on-year).
• Sales in the Semiconductor Production Equipment (SPE) business segment were ¥93,133 million (down 15.0% year-on-year). While post-sales revenue and equipment sales for DRAM increased, equipment sales for foundries and logic, as well as sales to China and Taiwan, decreased.
• The equity ratio for the consolidated first quarter was 64.6%.

The completion of the interim review by certified public accountants reinforces the reliability of the disclosed financial information. The reported decline in Q1 FY2027 consolidated sales and profits, compared to the previous year, appears to be influenced by shifts in market conditions within specific business segments. Investors may wish to monitor the company’s progress against its full-year forecasts and observe future market trends.

• Hokuryo Co., Ltd. announced its unaudited consolidated financial results for the first quarter of the fiscal year ending March 2027 on August 13, 2026.
• For the first quarter of FY2027 (April 1, 2026, to June 30, 2026), net sales were ¥5,865 million, an increase of 0.0% compared to the same period of the previous year.
• During the same period, operating profit decreased by 14.8% year-on-year to ¥1,112 million, ordinary profit decreased by 14.3% to ¥1,138 million, and quarterly net income decreased by 16.3% to ¥800 million.
• Basic earnings per share for the quarter were ¥94.68.
• There are no revisions to the full-year earnings forecast or the dividend forecast for the fiscal year ending March 2027, from the latest publicly announced figures.

Hokuryo’s Q1 FY2027 results show stagnant sales growth while profitability metrics experienced declines. This could suggest pressures from factors such as softened egg market prices and rising feed costs, as noted in the accompanying report. The unchanged full-year forecasts may indicate that the company anticipates improvements in subsequent quarters or that these factors were already incorporated into their initial annual projections, which investors may find worth monitoring.

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

• GMO Pepabo announced the expected recording of deferred tax assets (credit) for the fiscal year ending December 2026.
• This is due to the dissolution (special liquidation) of its consolidated subsidiary, CN Corporation, where valuation losses on its shares are expected to be tax-deductible.
• Consequently, the full-year consolidated net profit attributable to owners of the parent for the fiscal year ending December 2026 has been revised upward from the previous forecast of JPY 735 million to JPY 1,322 million (a 79.9% increase).
• Sales, operating profit, and ordinary profit forecasts remain unchanged from previous announcements.
• The year-end dividend forecast has also been revised to include a special dividend of JPY 74 per share, in addition to the ordinary dividend of JPY 93 per share, bringing the total annual dividend to JPY 167 per share.

This announcement highlights how a non-recurring event, specifically tax adjustments related to a subsidiary’s dissolution, can significantly impact a company’s net profit and dividend policy. The substantial increase in net profit and the declaration of a special dividend, despite no changes in sales or operating profit, may suggest a strong commitment to shareholder returns in line with their policy of a dividend payout ratio of 65% or more, or a DOE of 10% or more, whichever is higher. Investors typically monitor such events for their one-off impact on financials and their implications for capital allocation.

• GMO Financial Gate’s consolidated revenue for the third quarter of FY2026 (October 1, 2025 – June 30, 2026) reached ¥16,172 million, marking a 22.6% increase year-on-year.
• Operating profit grew by 23.6% year-on-year to ¥2,239 million. Profit before tax was ¥2,220 million (up 23.1% YoY), and profit attributable to owners of the parent was ¥1,502 million (up 11.2% YoY).
• Breaking down revenue, recurring revenue increased by 26.7% year-on-year to ¥8,143 million, while initial revenue rose by 18.7% year-on-year to ¥8,029 million.
• The full-year consolidated earnings forecast for FY2026 (October 1, 2025 – September 30, 2026) remains unchanged, projecting revenue of ¥19,730 million, operating profit of ¥2,800 million, and profit attributable to owners of the parent of ¥1,870 million.
• Total assets at the end of the third quarter were ¥17,177 million (up ¥3,344 million from the previous fiscal year-end), and total equity was ¥7,203 million (up ¥709 million from the previous fiscal year-end).

GMO Financial Gate’s Q3 results indicate robust growth in both revenue and operating profit, driven by significant expansion in payment processing volume and Gross Merchandise Value (GMV). The notable increase in recurring revenue may suggest a strengthening of the company’s stable revenue base. The decision to maintain the full-year earnings forecast could signal management’s confidence in achieving its initial targets, which investors may find reassuring.

• G-GMO Commerce announced its financial results for the second quarter (interim period) of the fiscal year ending December 2026.
• Net sales for the interim period reached ¥1,427 million, marking a 23.8% increase compared to the same period last year.
• Operating income was ¥295 million (+14.4% YoY), ordinary income was ¥296 million (+14.6% YoY), and interim net income was ¥206 million (+20.2% YoY).
• Interim net income per share was ¥37.56, and diluted interim net income per share was ¥37.15.
• The full-year earnings forecast remains unchanged, projecting net sales of ¥2,956 million (+20.2% YoY) and net income of ¥423 million (+23.6% YoY).

G-GMO Commerce’s Q2 2026 results demonstrate robust double-digit growth in both sales and various profit categories year-over-year, suggesting continued business expansion. This growth appears to be driven by an increase in customer store numbers and an improvement in average revenue per user. The impact of the newly launched “GMO店舗AIO” service on future performance will be a key factor for investors to monitor.

• G-GMOTE-HD (GMO TECH Holdings, Inc.) announced its consolidated financial results for the second quarter (interim period) of the fiscal year ending December 2026.
• For the consolidated operating results from January 1, 2026, to June 30, 2026, net sales were ¥4,179 million, operating profit was ¥287 million, ordinary profit was ¥325 million, and profit attributable to owners of parent was ¥211 million.
• Since the company was established on October 1, 2025, through a joint share transfer, prior year interim results and year-on-year changes are not provided.
• As of the end of the interim period for December 2026, total assets were ¥5,832 million, net assets were ¥3,853 million, and the equity ratio was 66.1%.
• The full-year consolidated earnings forecast for December 2026 remains unchanged, projecting net sales of ¥9,600 million (up 38.7% year-on-year), operating profit of ¥700 million (up 34.7%), ordinary profit of ¥705 million (up 46.9%), profit attributable to owners of parent of ¥443 million (down 71.2%), and basic earnings per share of ¥280.60.
• GMO Tryhatch, Inc. was newly included in the scope of consolidation during this interim period.

G-GMOTE-HD has reported its first consolidated interim financial results since its establishment in October 2025. The company, primarily focused on customer acquisition support and real estate tech businesses, recorded net sales of ¥4,179 million and operating profit of ¥287 million, indicating a foundational establishment of its business operations. The inclusion of GMO Tryhatch, Inc. in the scope of consolidation from this period may also be a point of interest for future business developments.

• G-PRONI announced its consolidated financial results for the second quarter (interim) of the fiscal year ending December 2026.
• Sales revenue for the interim period was ¥2,086 million, operating income was ¥377 million, ordinary income was ¥375 million, and net income attributable to owners of the parent was ¥431 million.
• Consolidated interim financial statements are prepared from the fiscal year ending December 2026, and comparative figures for the previous interim period are not provided.
• The full-year consolidated earnings forecast has been revised from the most recently announced forecast.
• Torch Corporation was newly included in the scope of consolidation for the interim period of December 2026.

G-PRONI’s initiation of consolidated financial statement preparation from this interim period may suggest an evolution in its business structure driven by corporate growth. The reported 19.2% increase in matching completions and 75.3% increase in ARPU for client companies year-on-year indicate strong performance in its core business. Given the revision of the full-year earnings forecast, investors may want to monitor the details and rationale behind this adjustment.

• Trial Holdings Co., Ltd. (G-Trial) announced on August 13, 2026, a discrepancy between its full-year consolidated earnings forecast and actual results for the fiscal year ended June 2026.
• For the fiscal year ended June 2026, actual consolidated results were: Net Sales of ¥1,347,109 million (+0.3% vs. forecast), EBITDA of ¥69,953 million (+3.5% vs. forecast), Operating Profit of ¥30,371 million (+8.5% vs. forecast), Ordinary Profit of ¥20,186 million (+16.7% vs. forecast), and Profit attributable to owners of parent of ¥3,522 million (+604.4% vs. forecast).
• The discrepancies were attributed to stronger-than-expected net sales and gross profit, in addition to lower-than-anticipated extraordinary losses.
• The company resolved to revise the year-end dividend per share for the fiscal year ended June 2026 from the previous forecast of ¥16.00 to ¥17.00.
• The total dividend amount is ¥2,087 million, with an effective date of September 28, 2026, and the source of dividends being retained earnings.

G-Trial’s actual results for the fiscal year ended June 2026 significantly exceeding initial forecasts, particularly in net income, may suggest a stronger operational performance than previously anticipated, bolstered by both robust sales and managed special losses. The upward revision of the year-end dividend could be interpreted as a positive signal regarding the company’s financial health and its commitment to shareholder returns. Investors may find these developments noteworthy when evaluating the company’s recent performance.

• Consolidated net sales for the fiscal year ended June 2026 were ¥15,679 million, a decrease of 2.0% compared to the previous fiscal year.
• Consolidated operating profit for the same period was ¥527 million, a decrease of 36.6% year-on-year.
• Net profit attributable to owners of the parent reached ¥103 million, marking a significant decrease of 79.2% from the prior fiscal year.
• As of June 30, 2026, consolidated total assets were ¥13,494 million, net assets were ¥4,679 million, and the equity ratio was 34.7%.
• For the fiscal year ending June 2027, the company forecasts consolidated net sales of ¥16,200 million (3.3% increase YoY), operating profit of ¥580 million (9.9% increase YoY), and net profit attributable to owners of the parent of ¥280 million (171.6% increase YoY).

G-LibWork’s consolidated results for the fiscal year ended June 2026 showed a decline across all key profit metrics, including net sales, operating profit, ordinary profit, and net profit attributable to owners of the parent. This performance appears to be influenced by a challenging business environment, characterized by rising housing prices and interest rates, elevated construction material costs, labor shortages, and regulatory changes. However, the company has been actively pursuing strategic initiatives such as promoting DX, expanding its 3D printer housing business, and strengthening digital marketing efforts through its YouTube channel to reinforce its earnings base and transform its business structure. The forecast for the next fiscal year anticipates an increase in both revenue and profit, suggesting that these ongoing initiatives could contribute to improved performance going forward.

• G-DIVE GROUP reported non-consolidated results for the fiscal year ended June 2026, with net sales of ¥15,325 million (up 11.2% year-on-year), operating income of ¥819 million (up 8.4%), ordinary income of ¥830 million (up 8.0%), and net income of ¥563 million (up 23.9%).
• Diluted earnings per share were ¥67.41, and diluted earnings per share (adjusted for potential shares) were ¥65.89.
• The financial position showed total assets of ¥4,981 million (up ¥541 million from the previous fiscal year-end), net assets of ¥2,776 million (up ¥504 million), and an equity ratio of 55.5%.
• Cash flows from operating activities amounted to ¥800 million, from investing activities to △¥219 million, and from financing activities to △¥161 million, resulting in a cash and cash equivalents balance of ¥2,485 million at year-end.
• For the fiscal year ending June 2027, the company forecasts net sales of ¥17,000 million (up 10.9% year-on-year), operating income of ¥950 million (up 16.0%), ordinary income of ¥950 million (up 14.4%), and net income of ¥630 million (up 11.8%).

G-DIVE GROUP’s financial results for FY2026 show solid growth across all key metrics, with a notable increase in net income. This performance appears to be driven by robust growth in its tourism HR business and improved profitability in the regional revitalization business. The company’s forecast for continued revenue and profit growth in FY2027 suggests a positive outlook, while ongoing investments in advertising and AI integration may be worth monitoring for their future impact on performance.

• G-Joho Senryaku Inc. announced its consolidated financial results for the second quarter of the fiscal year ending December 2026.
• Sales reached ¥4,841 million, marking a 33.1% increase compared to the same period in the previous year.
• Operating profit was ¥351 million, a significant increase of 119.5% year-on-year for the interim period.
• Ordinary profit stood at ¥337 million (+120.7% YoY), and net income attributable to owners of the parent was ¥187 million (+131.1% YoY).
• Basic earnings per share for the interim period was ¥18.20, and diluted earnings per share was ¥17.47.
• The full-year consolidated earnings forecast remains unchanged from the most recently published forecast, projecting sales of ¥10,702 million, operating profit of ¥757 million, ordinary profit of ¥731 million, and net income attributable to owners of the parent of ¥431 million.

G-Joho Senryaku’s Q2 FY2026 results demonstrate substantial year-on-year growth across sales and all profit metrics, suggesting sustained strong demand for DX-related IT investments. The significantly higher growth rates in operating profit, ordinary profit, and net income attributable to owners of the parent compared to sales growth may indicate an improvement in profitability. The reaffirmation of the full-year earnings forecast suggests the company anticipates this growth trajectory to continue for the remainder of the fiscal year.

• Tauns Co., Ltd. announced its unaudited financial results for the fiscal year ended June 2026 on August 13, 2026.
• For the fiscal year ended June 2026, net sales were ¥14,369 million (down 22.9% year-on-year), operating profit was ¥4,200 million (down 49.2% year-on-year), and ordinary profit was ¥3,952 million (down 51.9% year-on-year).
• Net profit for the period was ¥5,495 million (down 13.0% year-on-year), due to the recognition of ¥4,363 million in government subsidies as extraordinary income.
• The forecast for the fiscal year ending June 2027 anticipates net sales of ¥16,730 million (up 16.4% year-on-year), operating profit of ¥4,374 million (up 4.1% year-on-year), ordinary profit of ¥4,026 million (up 1.9% year-on-year), and net profit of ¥2,965 million (down 46.0% year-on-year).
• The annual dividend for FY2026 was ¥28.00 (interim ¥14.00, year-end ¥14.00), and the forecast for FY2027 is ¥29.00 (interim ¥14.50, year-end ¥14.50).

While net sales and various profit figures for the fiscal year ended June 2026 declined year-on-year, the extraordinary income from government subsidies appears to have supported the net profit. Quarterly sales data indicates a significant increase in the fourth quarter, potentially suggesting an easing of market inventory adjustments. The FY2027 forecast projects increases in sales and operating profit, but a substantial decrease in net profit, which may be attributed to the absence of a comparable extraordinary income in the upcoming period.

• Ｇ－ＭＤＮＴ reported net sales of ¥609 million for the third quarter of the fiscal year ending September 2026, marking a 6.5% increase year-on-year.
• The operating loss improved to ¥△929 million, compared to ¥△1,145 million in the same period last year.
• Ordinary loss stood at ¥△810 million, and quarterly net loss was ¥△845 million.
• Within the Cell Processing business, the number of S-DSC® related cell processing cases increased, while immune cell processing cases decreased in certain areas.
• The CDMO business recorded revenue from the completion of technology transfer for contracted manufacturing of investigational products from T-Cell Nouveau Inc.

The reported increase in sales and reduction in operating loss may suggest a positive impact from the CDMO business, particularly the revenue recognized from technology transfer. The mixed performance within the Cell Processing business indicates potential shifts in segment contributions that could be worth monitoring. Overall, the results suggest some progress in revenue generation and loss reduction, potentially driven by strategic business expansion and cost management efforts.

• G-ROXX reported non-consolidated net sales of ¥3,221 million for the third quarter of FY2026 (October 1, 2025 – June 30, 2026), a 1.7% decrease compared to the same period last year.
• For the same period, the company recorded an operating loss of ¥399 million, an ordinary loss of ¥487 million, and a net loss of ¥491 million. These loss figures represent an improvement compared to the previous year’s corresponding quarter (operating loss of ¥743 million, ordinary loss of ¥768 million, and net loss of ¥769 million in Q3 FY2025).
• The full-year earnings forecast for FY2026 remains unchanged, projecting net sales of ¥5,000 million (a 10.8% increase YoY), operating profit of ¥45 million, ordinary profit of ¥1 million, and net profit of ¥1 million (a 99.9% decrease YoY).
• As of the end of the third quarter, total assets stood at ¥4,222 million, net assets at ¥1,481 million, and the equity ratio at 34.7%.
• The company noted that non-operating expenses, such as penalties related to office relocation, impacted profit, and highlighted that the timing of sales recognition for multiple large and new projects in the fourth quarter could affect full-year performance.

While sales showed a slight year-over-year decrease, the reduction in losses across all profitability stages suggests potential improvements in operational efficiency. The unchanged full-year forecast indicates management’s confidence, but the successful execution and recognition of major projects in Q4 will be critical for achieving the annual targets. Investors might monitor the impact of one-off office relocation expenses on future financial performance.

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

• KODOPR Co., Ltd. announced its consolidated financial results for the second quarter of the fiscal year ending December 2026.
• Consolidated net sales reached JPY 4,528 million (up 14.4% year-on-year), operating profit JPY 824 million (up 30.4% year-on-year), ordinary profit JPY 828 million (up 32.2% year-on-year), and profit attributable to owners of parent JPY 463 million (up 30.5% year-on-year).
• These results represent record-high sales and profits for the first half of the fiscal year.
• All segments, including the PR business, Influencer Marketing business, and AI/Big Data Solution business, achieved record highs and posted increases in both sales and profits compared to the prior year.
• The PR business saw an approximate 10% increase in retainer contracts year-on-year, while the AI/Big Data Solution business benefited from increased revenue from “ShtockData” related operations and BI tool implementation support services.

KODOPR’s Q2 FY2026 results show record-high sales and profits for the first half, with growth across all segments being a key highlight for investors. The increase in retainer contracts in the PR business and the expansion of the AI/Big Data Solution business could indicate a strengthening of its recurring revenue base and future growth drivers. The company also attributed the profit upside to “full AI shift for rationalization,” suggesting that AI implementation is contributing to improved operational efficiency and profitability.

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

• Tear Inc. announced its financial results for the third quarter of the fiscal year ending September 2026 (October 1, 2025 – June 30, 2026).
• Consolidated net sales were ¥16,419 million (down 2.0% year-on-year), operating income was ¥936 million (down 48.6%), ordinary income was ¥787 million (down 56.3%), and net income attributable to owners of parent was ¥378 million (down 66.6%).
• The funeral service business recorded net sales of ¥14,755 million (down 4.3%) and operating income of ¥2,193 million (down 27.8%). The number of funerals decreased by 3.6% year-on-year to 14,768 cases.
• The full-year consolidated earnings forecast has been revised, projecting net sales of ¥21,950 million (up 1.8% year-on-year), operating income of ¥1,075 million (down 34.6%), ordinary income of ¥875 million (down 44.5%), and net income attributable to owners of parent of ¥500 million (down 43.9%).
• The estimated year-end dividend for FY2026 is ¥13.00 (ordinary dividend ¥10.00, 30th anniversary commemorative dividend ¥3.00), making the total annual dividend forecast ¥23.00 (including interim dividend of ¥10.00).

Tear’s Q3 FY2026 results show a year-on-year decline in both revenue and profit metrics. The decrease in the number of funerals and funeral unit prices in the funeral service business appears to be a key factor influencing overall performance. Investors may want to monitor how the company’s strategic initiatives, such as new store openings, M&A, and the expansion of its real estate business, will contribute to future performance.

• G-Laxus reported ¥519 million in net sales for Q1 FY2027 (April 1 to June 30, 2026), marking an 8.1% decrease year-over-year.
• Operating profit reached ¥63 million, a 36.7% increase compared to the same quarter last year, while ordinary profit rose 77.7% to ¥55 million.
• Quarterly net income was ¥36 million, a decrease of 8.5% year-over-year.
• Earnings per share for the quarter stood at ¥1.41, down from ¥1.55 in the prior year’s comparable quarter.
• The equity ratio improved to 72.4% from 70.7% at the end of the previous fiscal year.
• The company has not yet determined the full-year dividend forecast for FY2027.

G-Laxus’s Q1 FY2027 results indicate a strategic shift towards improving profitability, as evidenced by significant increases in operating and ordinary profits despite a decline in net sales. This suggests that the company’s efforts to optimize advertising spend and transition to higher-value sales channels may be yielding positive results on the bottom line. The improvement in the equity ratio is also noteworthy, as it could indicate strengthening financial stability.

• G-RESCKILL Inc. announced its financial results for the first quarter of the fiscal year ending March 2027 (April 1, 2026 – June 30, 2026).
• For the first quarter, net sales reached JPY 1,446 million (up 6.4% year-on-year), operating income JPY 688 million (up 6.4%), ordinary income JPY 688 million (up 6.4%), and quarterly net income JPY 435 million (up 3.3%).
• Diluted earnings per share for the quarter were JPY 214.18.
• Total assets stood at JPY 3,005 million, net assets at JPY 2,348 million, and the equity ratio at 78.1%.
• The full-year forecast for the fiscal year ending March 2027 remains unchanged from the most recently announced figures: net sales JPY 2,680 million (up 8.2% year-on-year), operating income JPY 608 million (down 32.2%), ordinary income JPY 612 million (down 32.3%), and net income JPY 395 million (down 34.2%).

G-RESCKILL’s Q1 FY2027 results show growth in sales and various profit metrics. As a single-segment company focused on human resource development, its sales and operating income typically show a concentration in the first quarter, which may explain the higher progress relative to the full-year forecast. The company also indicated plans to increase advertising expenses for sustainable growth and to limit investment in its Singapore branch, suggesting that future cost management and business development strategies warrant attention from investors.

• G-KAIFU Co., Ltd. resolved at an extraordinary board meeting on August 13, 2026, to propose an amendment to its Articles of Incorporation at an extraordinary general meeting of shareholders scheduled for September 2026.
• The company will change its fiscal year-end from the current March 31 to September 30.
• The reason for the change is to improve the efficiency of the group’s management and administration systems, as well as to ensure timely and appropriate disclosure of management information.
• Due to this change, the 24th fiscal year will be a six-month period, from April 1, 2026, to September 30, 2026.
• The extraordinary general meeting for the Articles of Incorporation amendment is scheduled for September 2026, and the effective date will be the date of approval at that meeting.

A change in fiscal year-end can impact a company’s operational rhythm and reporting schedule, potentially aligning it with industry peers or internal group strategies. This adjustment could suggest a move towards greater efficiency in the company’s management and administrative frameworks. Investors should note the corresponding changes to the record dates for shareholder meetings and dividend distributions, which are key elements for shareholder engagement.

• Jinushi Co., Ltd. announced its consolidated financial results for the second quarter of the fiscal year ending December 2026.
• Net sales amounted to ¥34,592 million (down 13.1% year-on-year), and operating profit was ¥4,416 million (up 8.9% year-on-year).
• Ordinary profit reached ¥3,258 million (up 2.6% year-on-year), while net profit attributable to owners of parent was ¥2,092 million (down 24.7% year-on-year).
• Diluted earnings per share for the interim period were ¥101.16. The annual dividend forecast is ¥65.00 for the interim and ¥65.00 for the fiscal year-end, totaling ¥130.00.
• Procurement (on a contract basis) during the interim period increased to ¥49.4 billion (up ¥20.9 billion year-on-year).
• The full-year consolidated earnings forecast remains unchanged, with projected net sales of ¥100,000 million, operating profit of ¥12,000 million, ordinary profit of ¥9,000 million, and net profit attributable to owners of parent of ¥8,000 million.
• The asset under management (AUM) of Jinushi Private REIT stood at ¥291.3 billion as of July 1, 2026, with the mid-term target of ¥300 billion confirmed to be achieved within the fiscal year ending December 2026.

While sales experienced a decline, Jinushi reported an increase in both operating and ordinary profits, which may suggest an improvement in core business profitability. Although interim net profit decreased, the company states that profits are mainly recognized in the fourth quarter, indicating confidence in achieving full-year targets. The significant increase in procurement compared to the previous year’s interim period is a key aspect worth monitoring for future growth.

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

• G-Ambition DX reported consolidated net sales of ¥54,131 million for the fiscal year ended June 2026, a 3.4% increase year-over-year.
• Operating income for the same period was ¥4,124 million (up 4.5% YoY), while ordinary income was ¥3,508 million (down 0.5% YoY).
• Net income attributable to owners of the parent decreased by 1.6% to ¥2,312 million.
• Basic earnings per share were ¥323.98, and diluted earnings per share were ¥306.56.
• For the fiscal year ending June 2027, the company forecasts consolidated net sales of ¥60,000 million (up 10.8% YoY), operating income of ¥5,100 million (up 23.6% YoY), ordinary income of ¥4,200 million (up 19.7% YoY), and net income attributable to owners of the parent of ¥2,600 million (up 12.4% YoY).
• The year-end dividend for FY2026 was ¥110.00 per share, making the annual dividend ¥110.00 per share. The forecast for the FY2027 annual dividend is ¥112.00 per share.

The fiscal year 2026 results show a modest increase in revenue and operating income, with a slight decrease in ordinary and net income compared to the previous period’s strong growth. This might suggest a period of stabilization following significant expansion.

The company’s robust forecasts for fiscal year 2027, projecting double-digit growth across all key profitability metrics, particularly a 23.6% increase in operating income, indicate an optimistic outlook. The execution of these ambitious plans will be a key point for investors to monitor.

• Mirairo Inc. has released its supplementary financial document for the third quarter of the fiscal year ending September 2026.
• For the nine months ended June 30, 2026, consolidated results show Net Sales of ¥606 million (96.2% YoY), Gross Profit of ¥382 million (91.1% YoY), Operating Profit of ¥70 million (64.1% YoY), Ordinary Profit of ¥71 million (81.7% YoY), and Net Income of ¥49 million (92.5% YoY).
• By segment, Mirairo ID Solution sales increased to ¥205 million (103.1% YoY), while Universal Manners Training and Certification sales decreased to ¥257 million (90.4% YoY), and Communication Support sales decreased to ¥143 million (97.9% YoY).
• The company reported that a lack of large-scale project orders contributed to the sales shortfall, and upfront investments for growth, including hiring, new businesses, and system investments, suppressed profits.
• Key developments include participation in the Ministry of Land, Infrastructure, Transport and Tourism’s “Standardization Survey for Railway Assistance Applications,” the launch of “Mirairo Career” for disabled job seekers, and the introduction of “Universal Manners Certification (Employment).”

The Q3 results indicate that a shortage of large project orders impacted overall sales, and upfront investments for growth temporarily suppressed profits. However, the sustained sales growth of the Mirairo ID Solution business, a digital platform, may be a key point for investors to monitor regarding the company’s future strategy. New business launches and participation in government projects could potentially strengthen the company’s revenue base in the long term.

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

• G-Thinca announced its Q2 FY2026 financial results presentation on August 13, 2026.
• For the first half of 2026 (January 2026 – June 2026), net sales were ¥875 million, and operating loss was ¥151 million. Net sales increased by 24.5% year-over-year.
• For the second quarter of 2026 alone (April 2026 – June 2026), net sales were ¥451 million, and operating loss was ¥109 million. Net sales increased by 25.2% year-over-year.
• Annual Recurring Revenue (ARR) reached approximately ¥1.5 billion as of Q2, representing a 20.2% increase year-over-year.
• Active user locations stood at 6,619, and the monthly churn rate was 0.35%.
• The company announced a capital and business alliance with Fixstars Corporation, aiming to strengthen its AI development capabilities.
• The progress rate against the full-year FY2026 plan for net sales is 47.1%.

G-Thinca reported record-high net sales for the first half of 2026, indicating an accelerating revenue growth pace. The robust growth in Annual Recurring Revenue (ARR) may suggest a strengthening recurring revenue base within the company’s business model. Strategic investments in AI and M&A could serve as key growth drivers moving forward, making these areas worth monitoring for future performance.

• RSC Corporation announced its consolidated financial results for the first quarter of the fiscal year ending March 2027 (April 1, 2026 – June 30, 2026).
• Revenue was ¥1,732.64 million (down 4.9% year-on-year), operating profit was ¥4.56 million (down 91.8%), ordinary profit was ¥5.16 million (down 91.3%), and net profit attributable to parent company shareholders was ¥2.28 million (down 94.2%).
• The decline in revenue and profit was primarily attributed to the shift in completion timing for large-scale projects in the construction business to the second quarter or later.
• The security business recorded revenue of ¥827.42 million (up 3.0% year-on-year) and segment profit of ¥97.24 million (up 3.5%).
• The full-year consolidated earnings forecast for the fiscal year ending March 2027 remains unchanged from the most recently published forecast, projecting revenue of ¥8,392 million (up 1.9% year-on-year) and net profit attributable to parent company shareholders of ¥68 million (down 51.4%).

RSC’s Q1 FY2027 results appear to have been significantly impacted by the re-timing of large construction projects, which led to a notable decline in overall revenue and profit. However, the security and building management segments demonstrated resilience, achieving increases in both revenue and profit, which may suggest a level of stability within these core operations. As the full-year forecast remains unchanged, the execution and timing of construction projects in subsequent quarters could be a key factor for investors to monitor.

• Iwabuchi Corporation announced its consolidated financial results for the first quarter of the fiscal year ending March 2027 (April 1, 2026 – June 30, 2026).
• Net sales for the first quarter increased by 2.9% year-on-year to ¥3,216 million.
• Operating profit decreased by 36.5% to ¥227 million, ordinary profit decreased by 35.8% to ¥259 million, and profit attributable to owners of parent decreased by 37.7% to ¥168 million.
• The full-year consolidated earnings forecast (Net sales: ¥13,545 million, Operating profit: ¥935 million, Ordinary profit: ¥1,067 million, Profit attributable to owners of parent: ¥681 million) and the annual dividend forecast (Year-end: ¥165.00, Total: ¥330.00) remain unchanged from the most recently announced figures.
• As of the end of the first quarter, total assets stood at ¥27,811 million, net assets at ¥21,843 million, and the equity ratio at 74.4%.

Iwabuchi’s Q1 FY2027 results indicate an increase in sales, but a significant decline in profitability across all stages due to rising raw material, personnel, and transportation costs. While demand in the power sector, traffic signal, and defense-related areas remained firm, a decrease in certain telecommunications projects combined with cost inflation appears to have impacted earnings. With no revisions to the full-year outlook, future cost control measures and order trends may be worth monitoring.

• G-Cocolport Co., Ltd. has decided to increase its year-end dividend for the period ending June 30, 2026. The per-share dividend will be ¥64, an increase of ¥3 from the most recent forecast of ¥61. The previous fiscal year (June 2025) dividend was ¥47.
• The basic dividend policy has been revised, with a target payout ratio of 40% set for the fiscal year ending June 2026.
• Starting from the fiscal year ending June 2027, the target dividend payout ratio will be further raised from 40% to 50%.
• To further enhance shareholder returns, the company announced a policy to implement dividends twice a year, consisting of an interim dividend and a year-end dividend, starting from the fiscal year ending June 2027. The record date for the interim dividend is December 31st each year.
• The projected dividend for the fiscal year ending June 2027 is a total of ¥86, with ¥43 for the interim dividend and ¥43 for the year-end dividend.

This announcement suggests G-Cocolport’s commitment to strengthening shareholder returns. The progressive increase in the dividend payout ratio and the introduction of interim dividends could be viewed by investors as a proactive approach to profit distribution. The balance between maintaining a sound financial position, securing internal reserves for business expansion, and enhancing shareholder returns will likely be a key focus for observation.

• LIFEDRINK COMPANY reported consolidated net sales of ¥17,414 million for the first quarter of the fiscal year ending March 2027 (April 1, 2026 to June 30, 2026), representing a 29.5% increase year-on-year.
• Operating profit reached ¥1,951 million (up 28.7% year-on-year), ordinary profit ¥1,762 million (up 18.8% year-on-year), and net profit attributable to parent company shareholders ¥1,105 million (up 10.7% year-on-year).
• EBITDA for the period was ¥2,720 million, an increase of 32.8% year-on-year.
• During this quarter, the company expanded its Direct-to-Consumer (D2C) model by acquiring SD Next Co., Ltd. and four other companies, thereby entering the vending machine channel.
• The consolidated full-year earnings forecast and dividend forecast for the fiscal year ending March 2027 remain unchanged from the most recently announced figures.

LIFEDRINK COMPANY’s Q1 results show significant growth in sales and profits, which may suggest the positive impact of new production lines, full operation of existing facilities, and the expansion of its D2C model. The entry into the vending machine channel, specifically, could be an important strategic move to diversify distribution and reach. The decision to maintain the full-year forecast unchanged despite strong Q1 performance might indicate that the company has already factored in these gains, or it could be adopting a cautious stance given broader economic uncertainties.

• G-Sapeet Co., Ltd. announced its unaudited financial results for the third quarter of the fiscal year ending September 2026 (October 1, 2025 – June 30, 2026).
• During this period, net sales reached ¥1,354 million, marking a 94.2% increase compared to the same period of the previous year.
• Operating profit was ¥140 million (up 656.7% YoY), ordinary profit was ¥141 million (up 1,618.9% YoY), and quarterly net profit was ¥154 million (up 1,864.9% YoY).
• Basic earnings per share for the quarter were ¥95.92, with diluted earnings per share at ¥92.53.
• The company revised its full-year earnings forecast for the fiscal year ending September 2026, projecting net sales of ¥1,830 million (up 83.7% YoY), operating profit of ¥120 million (up 118.2% YoY), ordinary profit of ¥121 million (up 168.9% YoY), and net profit of ¥132 million (up 88.6% YoY).

G-Sapeet’s Q3 FY2026 results highlight significant growth in both revenue and profit, which appears to be driven by the expansion of existing AI solution projects, acquisition of new contracts, and increased accounts for AI products, including the “SAPI Roleplay” service. The upward revision of the full-year forecast suggests the company’s confidence in its current business trajectory and future outlook. These results indicate a potentially strong performance for the company within the expanding AI market.

• Polaris Holdings Co., Ltd. announced its consolidated financial results for the first quarter of the fiscal year ending March 2027 (April 1, 2026 to June 30, 2026).
• Net sales were ¥12,085 million, representing a 7.4% increase compared to the same period last year.
• Operating profit amounted to ¥648 million, a decrease of 30.3% year-on-year.
• Net income attributable to owners of parent was ¥132 million, a 76.1% decrease from the prior year. This decline was influenced by the recording of an income tax adjustment (loss) of ¥197 million due to the reversal of deferred tax assets.
• The hotel operations segment reported net sales of ¥12,073 million (up 7.2% year-on-year) and operating profit of ¥932 million (down 19.0% year-on-year).
• New hotels, “KOKO HOTEL Sendai Ekimae Central” (opened April) and “KOKO HOTEL Premier Tokyo Bay Makuhari” (opened June), contributed to the portfolio, bringing the total number of operating hotels to 124 and rooms to 17,476 as of June 30, 2026.

Polaris HD’s first-quarter results show a dichotomy where net sales increased, but operating and net profits significantly declined. This could be attributed primarily to increased operating and expansion costs, alongside an income tax adjustment resulting from the reversal of deferred tax assets. While inbound tourism demand continued to drive hotel performance, a rebound effect from the Osaka-Kansai Expo and a decrease in visitors from China may have contributed to some regional impacts.

• P-BAN.COM announced its financial results for the first quarter of the fiscal year ending March 2027 (April 1, 2026 – June 30, 2026).
• Revenue increased by 12.4% year-over-year to ¥568 million.
• Operating profit decreased by 35.2% year-over-year to ¥15 million.
• Ordinary profit decreased by 34.8% year-over-year to ¥16 million.
• Net income for the quarter decreased by 35.0% year-over-year to ¥10 million.
• Earnings per share for the quarter were ¥2.32.
• The full-year earnings forecast remains unchanged.
• Sales in the parts procurement service segment grew to ¥42,437 thousand, an 87.0% increase year-over-year.
• The company has entered into a contract with DigiKey, a global electronic component distributor, regarding ongoing purchase terms for electronic components.
• The gross profit margin declined by 1.6 percentage points to 35.0% from 36.6% in the prior-year period.

P-BAN.COM’s latest earnings report shows robust double-digit revenue growth, but a decline in profitability. This trend may suggest the impact of the company’s “Reinvestment and Infrastructure Development Phase,” which includes system infrastructure renewal, organizational strengthening, and a lower gross profit margin set for parts procurement and GUGEN Hub related services. The shift in sales composition and the ongoing supply chain reforms appear to be key factors, indicating that the market may focus on the future progress of these strategic investments and their eventual contribution to profitability.

• Jorudan Co., Ltd. announced its consolidated financial results for the third quarter of the fiscal year ending September 2026 (October 1, 2024 – June 30, 2025).
• Consolidated net sales reached ¥2,382 million (up 12.2% year-on-year), operating profit was ¥119 million (up 482.9%), ordinary profit was ¥478 million (up 130.0%), and net profit attributable to parent company shareholders was ¥354 million (up 72.2%).
• By segment, the “Transit Information Business” reported significant increases in net sales to ¥2,019 million (up 12.7%) and segment profit to ¥342 million (up 34.8%).
• The “Software Business” recorded net sales of ¥385 million (up 9.2%) and a segment profit of ¥7 million, turning profitable from a loss in the prior year.
• As of the end of the period, total assets stood at ¥6,084 million, net assets at ¥4,936 million, with an equity ratio of 80.8%.
• On the same day, revisions to the full-year consolidated earnings forecast and dividend forecast were announced. The full-year net sales forecast was revised to ¥3,000 million, operating profit to ¥100 million, ordinary profit to ¥450 million, and net profit attributable to parent company shareholders to ¥320 million. The annual dividend forecast was revised to ¥10.00 per share.

Jorudan’s third-quarter results for FY2026 demonstrate substantial profit growth across all key metrics, driven by strong performance in its core Transit Information Business and the Software Business returning to profitability. The impressive five-fold increase in operating profit year-on-year suggests significant improvements in operational efficiency and profitability.

The revision of both full-year earnings and dividend forecasts on the back of these results indicates management’s updated outlook based on current performance. The high equity ratio within total assets could be seen as an indicator of the company’s robust financial health.

• Minoya’s revenue for the fiscal year ended June 2026 was ¥25,666 million, a 6.9% increase year-over-year.
• Net profit for the same period was ¥200 million, a 50.5% decrease from the previous year.
• Operating profit was ¥673 million (down 0.8% YoY), and ordinary profit was ¥735 million (down 3.8% YoY).
• As of the end of June 2026, total assets were ¥9,334 million, net assets were ¥3,910 million, and the equity ratio was 41.9%.
• The total number of stores at the end of June 2026 was 220, following 16 new store openings and 4 store closures.
• The company recognized ¥22 million in listing-related expenses for the Tokyo Stock Exchange Standard Market, ¥209 million in impairment losses on store assets, and ¥326 million in total corporate taxes.
• For the fiscal year ending June 2027, the company forecasts revenue of ¥27,183 million (up 5.9%) and net profit of ¥346 million (up 73.2%).
• The year-end dividend for FY2026 was ¥24.66, with a total annual dividend of ¥88 million and a dividend payout ratio of 44.0%.

Minoya’s FY2026 financial results indicate a rise in revenue, yet a significant decline in net profit, which appears to be influenced by one-off expenses such as listing-related costs, impairment losses, and corporate taxes. The company’s expansion efforts, including new store openings and the introduction of a shareholder benefit program, may be worth monitoring. The positive forecast for FY2027 suggests a potential recovery in profitability if the aforementioned expenses prove to be non-recurring.

• PKSHA Technology announced its consolidated financial results for the third quarter of the fiscal year ending September 2026 (October 1, 2025 – June 30, 2026).
• Revenue for the period reached ¥28,337 million, marking an 84.1% increase compared to the same period in the previous year.
• Business profit stood at ¥4,714 million, representing a 46.3% rise year-on-year.
• Profit attributable to owners of the parent for the quarter was ¥2,632 million, a decrease of 2.0% compared to the prior year’s period. Excluding the impact of gain on sale of shares of an affiliated company and revaluation gain from fair value of remaining interest in the prior year, this would represent a 51.6% increase.
• The full-year consolidated earnings forecast (Revenue ¥35,000 million, Business profit ¥5,000 million, Profit attributable to owners of the parent ¥2,850 million) remains unchanged from the most recently published forecast.

PKSHA’s Q3 results show substantial growth in revenue and business profit, primarily driven by the expansion of its AI Research & Solution and AI SaaS businesses, along with the contribution from its subsidiary, CIRCULATION Inc., in the AI Powered Worker segment. While profit attributable to owners of the parent shows a slight year-on-year decline due to a one-off gain in the prior year, underlying operational growth appears strong. The unchanged full-year forecast suggests management’s confidence in achieving its targets.

• Kaneka Corporation announced its consolidated financial results for the first quarter of the fiscal year ending March 2027 (April 1, 2026 – June 30, 2026).
• Net sales reached 223,025 million yen, marking a 12.3% increase year-on-year, while operating income rose by 83.1% to 14,944 million yen.
• Ordinary income significantly increased by 127.7% to 13,750 million yen, and net income attributable to owners of parent grew by 109.8% to 8,941 million yen.
• All business segments, including Material Solutions Unit, Quality of Life Solutions Unit, Health Care SU, and Nutrition SU, reported increases in both revenue and profit.
• The full-year consolidated earnings forecast for the fiscal year ending March 2027 remains unchanged: net sales of 820,000 million yen, operating income of 36,000 million yen, ordinary income of 32,000 million yen, and net income attributable to owners of parent of 31,500 million yen.

Kaneka’s Q1 FY2027 results show substantial growth across all key profitability metrics, suggesting effective strategies in managing market conditions. The company’s ability to implement price revisions in response to rising raw material costs and ensure stable supply in its diverse business units appears to have been a significant driver. With the full-year forecast unchanged, investors may monitor the company’s performance in subsequent quarters to gauge the sustainability of this momentum.

• For the second quarter of FY2026, G-SPIDERPLUS reported revenue of ¥1,374 million and operating income of ¥84 million. Cumulative first-half revenue reached ¥2,642 million and operating income was ¥89 million.
• SaaS ARR (Annual Recurring Revenue) stood at ¥5,205 million, representing an 8% increase year-over-year. In July 2026 alone, the ARR growth rate rebounded to over 10% year-over-year (based on preliminary internal management accounting figures).
• ARPA (Average Revenue Per Account) increased by 2% year-over-year to ¥188 thousand, with growth observed in both large and small/medium-sized enterprises.
• Key initiatives for FY2026 include promoting the “Workspace concept” with focused investment in the product platform, and expanding the business portfolio by strengthening the solution domain.
• An extraordinary loss of ¥38 million was recorded as impairment loss, mainly due to a review of efficiency improvement projects and a decrease in the expected utility of certain features under development for the product platform.

G-SPIDERPLUS’s Q2 FY2026 results indicate a year-over-year increase in both revenue and operating income. The rebound in SaaS ARR growth to over 10% in July could suggest a potential acceleration in future revenue. Continued investment in the product platform and strengthening solution services appear to be key drivers for their mid-term growth strategy.

• Neo-marketing Inc. announced its consolidated financial results for the third quarter of the fiscal year ending September 2026 (October 1, 2025, to June 30, 2026).
• Net sales reached ¥1,943 million (up 13.2% year-on-year), operating profit was ¥12 million (up 90.9% year-on-year), and ordinary profit was ¥17 million (up 287.6% year-on-year). Net profit attributable to owners of the parent was ¥0 million (down 100.0% year-on-year).
• During this consolidated cumulative period, two new subsidiaries, Essence Marketing Co., Ltd. and PA Communication Co., Ltd., were added to the scope of consolidation.
• The full-year consolidated earnings forecast for the fiscal year ending September 2026 remains unchanged from the most recently announced forecast, with projected net sales of ¥2,800 million, operating profit of ¥100 million, ordinary profit of ¥120 million, and net profit attributable to owners of the parent of ¥100 million.
• As of the end of the third consolidated accounting period, total assets were ¥1,840 million, net assets were ¥831 million, and the equity ratio was 44.2%.

Neo-marketing Inc. reported a significant increase in net sales and operating profit for the third quarter, which appears to be supported by the consolidation of Essence Marketing Co., Ltd. and PA Communication Co., Ltd., contributing to enhanced services in SNS marketing and integrated marketing communication. The decision to maintain the full-year earnings forecast suggests the company is factoring in the contributions from these new subsidiaries, while also possibly adopting a cautious outlook regarding future performance. This will be worth monitoring in the coming months.

• T&G Needs reported consolidated interim results for the fiscal year ending December 2026, with sales of ¥23,905 million and operating profit of ¥609 million, surpassing the interim forecast.
• Following strong performance in the first half, the full-year consolidated earnings forecast has been revised upward: sales +¥1,160 million, operating profit +¥260 million, and net profit +¥230 million compared to the initial forecast.
• In the wedding business, the interim period saw 4,505 wedding ceremonies at directly managed stores, an average unit price of ¥4,276 thousand (up ¥193 thousand year-on-year), and an average of 61.6 guests (up 1.3 guests year-on-year).
• Preparations for hotel openings in 2027 and beyond are progressing: recruitment, placement, and training are in full swing for Kamakura (opening 2027), and a pre-opening office in Sapporo (opening 2027) began accepting wedding bookings in July.
• A gain on the sale of fixed assets amounting to ¥973 million contributed to an interim net profit of ¥800 million.

The interim results exceeding plans and the subsequent upward revision of the full-year earnings forecast may suggest robust operational execution. The sustained high wedding unit prices and the concrete progress in hotel development could indicate strengthening future revenue streams. The combination of strategic upfront investments and the gain from fixed asset sales appears to have positively impacted profit levels, which is worth monitoring.

• For the second quarter of the fiscal year ending December 2026, net sales were ¥273 million, representing an 8.7% increase compared to the same period in the previous year.
• The operating loss for the interim period was ¥479 million, ordinary loss was ¥481 million, and net loss for the interim period was ¥483 million. All these figures show a narrower loss compared to the previous year’s interim period.
• Research and development expenses amounted to ¥368 million, a decrease of ¥26 million year-on-year, primarily due to reduced clinical development-related costs, which contributed to the narrowed losses.
• Clinical Phase 1 trials are progressing for the in-house developed cancer therapeutic antibodies, CBA-1205 and CBA-1535. CBA-1205 is undergoing safety and initial efficacy confirmation in pediatric cancer patients, while CBA-1535 is assessing safety in solid cancer patients with escalating doses.
• For the full fiscal year ending December 2026, only the drug discovery support business sales of ¥600 million have been disclosed, as the estimation for the drug discovery business is difficult, and no company-wide forecast has been provided.

The increase in sales and the narrowing of losses may suggest positive impacts from the drug discovery support business and more efficient R&D spending. The progress in multiple drug discovery pipelines’ clinical trials could indicate potential future business outcomes, making their development worth monitoring. However, the company’s inability to provide a full-year forecast for the drug discovery business highlights the inherent uncertainties in this sector.

• Lib Consulting Co., Ltd. announced its consolidated financial results for the second quarter (interim period) of the fiscal year ending December 2026.
• For the period from January 1 to June 30, 2026, consolidated operating results show sales of ¥3,449 million (up 19.5% year-on-year), operating profit of ¥424 million (up 15.2% year-on-year), and interim net profit attributable to owners of the parent of ¥270 million (up 16.9% year-on-year).
• The consolidated full-year forecast for December 2026 maintained sales at ¥7,168 million (up 17.3% from the previous fiscal year), while operating profit was revised to ¥876 million (up 4.4% year-on-year) and net profit attributable to owners of the parent was revised to ¥583 million (up 14.2% year-on-year).
• As of the end of the second quarter of December 2026, consolidated total assets were ¥4,698 million, net assets were ¥3,838 million, and the equity ratio was 81.5%.
• The revision to the earnings forecast is attributed to “strategic upfront investment” in aggressive hiring and training of AI-related personnel in the second half of the fiscal year.

G-Libconsu’s Q2 FY2026 results show solid interim growth with increases in both sales and profits compared to the previous year. However, the full-year earnings forecast, while maintaining sales, has seen a downward revision in profit, which may suggest a temporary decrease in profit margins due to concentrated investments in AI-related initiatives. Investors might view this as a strategic upfront investment for future growth, or they might closely monitor the short-term impact on profitability.

• G-LaboroAI announced its consolidated financial results for the third quarter of the fiscal year ending September 2026 (October 1, 2025, to June 30, 2026).
• During this period, net sales reached ¥1,911 million (up 38.8% year-on-year), operating income was ¥245 million (up 85.7%), and ordinary income was ¥249 million (up 93.8%).
• Net income attributable to owners of parent stood at ¥176 million (up 150.0% year-on-year).
• The Custom AI Solutions business reported net sales of ¥1,884 million (up 37.6% year-on-year) and operating income of ¥248 million (up 35.3%).
• The consolidated full-year forecast for September 2026 has been revised upward, with projected net sales of ¥2,578 million (up 35.7% year-on-year) and net income attributable to owners of parent of ¥268 million (up 83.0%).

G-LaboroAI’s Q3 results demonstrate significant growth across sales and all profit metrics, indicating robust business progress. The substantial 150.0% increase in net income attributable to owners of parent may suggest improving profitability. Furthermore, the upward revision of the full-year earnings forecast could be interpreted as the company’s confidence in its future business trajectory.

• ValueHR Co., Ltd. has announced its consolidated financial results for the second quarter (interim period) of the fiscal year ending December 2026.
• For the interim period, consolidated net sales were ¥5,211 million (up 10.1% year-on-year), and operating income was ¥352 million (up 11.3% year-on-year).
• Ordinary income reached ¥376 million (up 9.9% year-on-year), and net income attributable to owners of parent was ¥252 million (up 78.7% year-on-year).
• Diluted earnings per share (EPS) for the interim period was ¥9.45.
• The Value Cafeteria business reported sales of ¥4,249 million (up 10.0%) and operating income of ¥830 million (up 2.6%), while the HR Management business recorded sales of ¥961 million (up 10.5%) and operating income of ¥184 million (up 46.5%).
• The full-year consolidated earnings forecast remains unchanged: net sales of ¥11,000 million (up 9.3% from previous fiscal year), operating income of ¥1,650 million (up 86.9%), and net income attributable to owners of parent of ¥1,050 million (up 66.9%).

ValueHR’s interim results highlight robust revenue growth and a significant increase in net income attributable to owners of parent, which appears to be driven by strong demand for health management platforms, reduced outsourcing costs due to internalizing processes, and special gains from the sale of unlisted shares. The unchanged full-year outlook suggests that the company expects to maintain its current trajectory. Investors may wish to monitor continued progress towards these full-year targets.

• G-AppBank has recorded extraordinary losses for the second quarter of the fiscal year ending December 2026.
• An impairment loss of approximately ¥105 million for goodwill related to its consolidated subsidiary, musica lab Inc., was recognized as an extraordinary loss. This was due to musica lab’s sales falling below initial expectations and increased costs for promoting sales activities.
• Concurrently, an impairment loss on shares of subsidiaries, amounting to approximately ¥109 million for musica lab Inc. shares, was recorded as an extraordinary loss in the company’s non-consolidated financial statements.
• The impairment loss on shares of subsidiaries in the non-consolidated financial statements is eliminated in the consolidated financial statements, thus having no impact on consolidated performance.
• This impairment loss has been reflected in the “Consolidated Financial Results for the Second Quarter of the Fiscal Year Ending December 2026 [Japanese GAAP]” released on the same day.

The recognition of an impairment loss on goodwill, stemming from the underperformance of a consolidated subsidiary, may suggest a reassessment of the subsidiary’s future profitability and its impact on the group’s overall asset valuation. While the non-consolidated impairment on subsidiary shares is offset in consolidated results, it still indicates the company’s current valuation of that subsidiary. Given that G-AppBank does not disclose consolidated earnings forecasts, investors may want to monitor future business developments closely following this loss announcement.

• Sanken Electric Co., Ltd. released supplementary data for its Q1 FY2027 financial results on August 13, 2026.
• The consolidated financial forecast for the full year FY2027 projects net sales of 86,500 million yen, operating profit of 1,400 million yen, ordinary profit of 100 million yen, and profit attributable to owners of parent of 1,000 million yen.
• For Q1 FY2027, consolidated financial results showed net sales of 18,680 million yen, an operating loss of 2,082 million yen, an ordinary loss of 1,763 million yen, and a net loss of 1,866 million yen.
• Net sales by product in Q1 FY2027 included 9,105 million yen for Power Modules and 9,574 million yen for Power Devices.
• Net sales by market for the same period were 7,052 million yen for Automotive, 8,726 million yen for White Goods, and 2,901 million yen for Industrial and Consumer sectors.

Sanken Electric’s Q1 FY2027 results provide the initial data point against its full-year forecasts. The reported operating loss in the first quarter suggests that subsequent quarters will need to demonstrate significant recovery to meet the full-year profit projections. The detailed breakdown of sales by product and market offers insights into the performance of key business segments and their contribution to the company’s overall revenue.

• G-Cellseed Co., Ltd. announced its unaudited financial results for the second quarter (interim period) of the fiscal year ending December 2026.
• Revenue was ¥20 million (down 43.7% year-on-year), operating loss was ¥570 million (an improvement of ¥52 million year-on-year), ordinary loss was ¥576 million (an improvement of ¥47 million), and interim net loss was ¥610 million (an improvement of ¥40 million).
• By segment, the Regenerative Medicine Support Business reported revenue of ¥16,342 thousand (down ¥18,780 thousand year-on-year) and an operating loss of ¥72,309 thousand (an increase of ¥12,906 thousand).
• The Cell Sheet Regenerative Medicine Business reported revenue of ¥4,477 thousand (up ¥2,602 thousand year-on-year) and an operating loss of ¥364,306 thousand (a reduction of ¥84,353 thousand).
• Total assets increased to ¥2,084 million (up ¥429 million from the previous fiscal year-end), net assets increased to ¥1,773 million (up ¥505 million), and the equity ratio stood at 84.5%.

G-Cellseed’s interim financial results show a year-on-year decrease in revenue, yet improvements in operating loss, ordinary loss, and interim net loss. This trend may suggest that while the Regenerative Medicine Support Business experienced a revenue decline, the reduced operating loss in the Cell Sheet Regenerative Medicine Business contributed to overall profitability improvements. Furthermore, the strengthening of the financial base through the exercise of stock acquisition rights, leading to an increase in total assets and net assets, and an equity ratio of 84.5%, indicates a robust financial position supporting ongoing operations.

• Japan Creative Group announced its consolidated financial results for the second quarter (interim period) of the fiscal year ending December 2026.
• For the interim period, net sales were ¥46,606 million (up 13.4% year-on-year), and EBITDA was ¥2,516 million (up 9.0% year-on-year).
• Operating profit decreased to ¥639 million (down 51.6% year-on-year), and net income attributable to owners of parent declined to ¥839 million (down 49.3% year-on-year).
• Ordinary profit increased to ¥1,551 million (up 3.8% year-on-year), primarily due to ¥1,122 million in subsidies for capital investments, offsetting ¥90 million in financial-related fees.
• During this interim consolidated accounting period, five new companies—West Management Co., Ltd., Rittai Zokei Kobo Co., Ltd., TRUST Co., Ltd., Shinwa Seisakusho Co., Ltd., and Excelpack Kabaya Co., Ltd.—joined as consolidated subsidiaries.

Japan Creative Group’s interim results show robust sales growth and stable EBITDA, which may suggest continued business expansion. However, the significant decline in operating and net profits warrants closer examination to determine if it is due to temporary factors or increased costs associated with this expansion. The addition of five new consolidated subsidiaries could reshape future earnings structures, making this a key area for investors to monitor.

• Kawase Compu Supply Co., Ltd. announced its unaudited financial results for the first quarter of the fiscal year ending March 2027 (April 1, 2026 – June 30, 2026).
• Net sales for the quarter were ¥753 million, representing a 1.1% decrease compared to the same period of the previous fiscal year.
• Operating income stood at ¥28 million, a 37.5% decrease from the prior year’s first quarter.
• Ordinary income was ¥37 million (down 28.1% year-on-year), and quarterly net income was ¥44 million (down 12.5% year-on-year).
• By segment, the Business Forms segment recorded sales of ¥423 million (down ¥5 million year-on-year) and segment profit of ¥50 million (up ¥3 million year-on-year). The Information Processing segment posted sales of ¥330 million (down ¥3 million year-on-year) and segment profit of ¥59 million (down ¥14 million year-on-year).

Kawase Compu’s Q1 FY2027 results show a decline in both net sales and operating income, with both Business Forms and Information Processing segments experiencing sales decreases. The significant drop in Information Processing segment profit warrants attention, potentially reflecting challenges in securing higher-margin projects or increased costs. However, the Business Forms segment managed to increase its profit despite lower sales, which may suggest effective cost management or operational improvements in that area.

• Trailhead Global Holdings Co., Ltd. concluded a business alliance agreement with Onono Corporation and Onono Village (collectively, “Onono Companies”) on August 13, 2026, concerning food manufacturing and restaurant businesses.
• This alliance targets ramen products, including “Yamagoyaからの贈り物 Tonkotsu Ramen,” from its consolidated subsidiary, YS FOOD Co., Ltd., aiming to develop sales channels in Mongolia.
• The partnership’s scope includes marketing activities such as tasting events in Mongolia, test sales at local convenience stores, sales channel development with local retailers and restaurant operators, advertising and PR activities, and collection of sales trends and consumer feedback.
• The scheduled timeline indicates the commencement of local marketing activities in October 2026 and test sales in November 2026.
• The company stated that this business alliance is expected to have a minor impact on its consolidated performance for the fiscal year ending March 2027, with full-scale sales channel expansion and target region expansion to be considered based on test sales results.

• INCLUSIVE Holdings, Inc. (G-INC HD) announced its consolidated financial results for the first quarter of the fiscal year ending May 2027 (April 1, 2026 – June 30, 2026).
• Net sales for the quarter were ¥1,009 million, representing a 2.5% decrease compared to the same period in the previous year.
• Net loss attributable to parent company shareholders was ¥69 million, a narrowing of the loss from ¥142 million in the prior year’s corresponding quarter.
• Operating loss was ¥121 million and ordinary loss was ¥89 million, both showing a reduction in loss compared to the same period last year.
• The “Investment Business” was newly established as a reporting segment, having previously been included in “Other.”

• Showa Holdings Co., Ltd. announced that the disclosure of its Q1 FY2027 financial results will exceed 45 days past the quarter-end.
• The reason for the delay is the time required for accounting operations and audit procedures by the auditing firm, following the petition for commencement of rehabilitation proceedings and the preservation order issued on July 17, 2026.
• The company’s shares were designated as securities to be delisted on July 27, 2026, with a scheduled delisting date of August 25, 2026.
• There is no prospect of disclosing the Q1 FY2027 financial results before the aforementioned delisting date.
• Mr. Akira Iwasaki serves as the Preservation Administrator.

This announcement highlights the ongoing impact of the petition for rehabilitation proceedings and the preservation order on Showa Holdings. The delay in quarterly financial disclosure, particularly with the imminent delisting date, suggests significant disruptions to the company’s current operational status and financial reporting structure. For investors, this situation could indicate increased uncertainty surrounding the company’s financial health.

• Retty Inc. announced its financial results for the third quarter of the fiscal year ending September 2026 (non-consolidated) on August 13, 2026.
• For the nine months ended June 30, 2026, net sales were ¥1,130 million (down 7.9% year-on-year), operating loss was ¥17 million (compared to operating profit of ¥0 million in the prior year), and ordinary loss was ¥25 million (compared to ordinary loss of ¥4 million in the prior year).
• Net profit for the third quarter amounted to ¥54 million (compared to a net loss of ¥6 million in the prior year).
• The full-year forecast for FY2026 has been revised downwards, projecting net sales of ¥1,496 million (down 8.2%), operating profit of ¥10 million (down 48.1%), ordinary profit of ¥0 million (down 93.6%), and net profit of ¥79 million (up 581.4%).
• As of the end of the third quarter of FY2026, total assets stood at ¥976 million, net assets at ¥393 million, and the equity ratio at 40.0%.

Retty’s Q3 results show a decrease in net sales compared to the previous year, yet a swing to net profit due to the recording of ¥92 million in extraordinary gains, which warrants attention. However, the downward revision of the full-year forecast indicates potential challenges for future profitability that investors may wish to monitor. The company attributes this to issues in new customer acquisition for its restaurant support services and delays or losses of certain projects in its integrated solutions business.

• Tokyo Electric Power Company Holdings (TSE: 9501) announced on August 13, 2026, the completion of the interim review by certified public accountants for its Q1 FY2027 consolidated financial results.
• There are no changes to the consolidated quarterly financial statements previously disclosed on July 29, 2026.
• For the first quarter of FY2027 (April 1, 2026 – June 30, 2026), consolidated net sales increased by 3.9% year-on-year to ¥1,481,197 million.
• Consolidated operating loss for the period was ¥34,270 million (compared to an operating profit of ¥64,699 million in the prior year’s first quarter), and consolidated ordinary profit decreased by 88.7% year-on-year to ¥11,427 million.
• Net loss attributable to owners of parent was ¥9,793 million (compared to a net loss of ¥857,690 million in the prior year’s first quarter).
• The full-year consolidated earnings forecast for FY2027 remains “undetermined” for net sales, operating profit/loss, ordinary profit/loss, and net profit/loss attributable to owners of parent, citing uncertainty in fuel price outlook due to the situation in the Middle East.

The completion of the interim review by certified public accountants adds credibility to the disclosed financial results. While the first quarter saw an increase in net sales, the significant decline in ordinary profit and shift to an operating loss may suggest the substantial impact of external factors like fuel prices on the company’s operations. The undetermined full-year earnings forecast indicates ongoing volatility and warrants careful monitoring of future business conditions.

• P-REX (Rex Advisors Corporation) announced its interim financial results for the fiscal year ending December 2026 (January 1, 2026 – June 30, 2026).
• For the interim period, sales amounted to ¥701 million, with an operating loss of ¥51 million, an ordinary loss of ¥51 million, and a net loss for the interim period of ¥34 million.
• Basic earnings per share for the interim period were ¥-41.22.
• As of the end of the interim period for December 2026, total assets were ¥802 million, net assets were ¥611 million, and the equity ratio was 76.2%.
• The full-year forecast for December 2026 remains unchanged, projecting sales of ¥1,685 million (up 8.9% year-on-year), operating profit of ¥25 million (up 843.5%), ordinary profit of ¥24 million (up 554.2%), net profit of ¥14 million (up 61.6%), and earnings per share of ¥17.58.

P-REX reported an operating loss, ordinary loss, and net loss for the interim period despite sales of ¥701 million. This is attributed to increased personnel expenses and advertising costs for talent acquisition, driven by business expansion efforts. However, the full-year forecast projects profitability, suggesting an anticipated improvement in earnings during the second half of the fiscal year.

• Access Nextage Inc., a subsidiary of Access Group Holdings Inc., has entered into a naming rights agreement and business alliance agreement with Spokyari Inc. for its job hunting support and talent introduction services branded as “Spokyari.”
• This business alliance aims to strengthen the collaboration between the two companies, which began in September 2020, and integrate their services.
• Access Nextage will gain exclusive usage rights for the “Spokyari” branded employment support services previously operated by Spokyari Inc.
• Going forward, Access Nextage will exclusively lead the “Spokyari” brand job hunting support, with Spokyari Inc. providing advisory activities and executing partnerships and sales promotion.
• While the impact of this business alliance on the current consolidated fiscal year’s performance is minor, it is expected to contribute to future performance in the talent introduction services within the HR solution business.

This business alliance appears to be a strategic move by Access Group to strengthen its foothold in the niche market of employment support for student athletes. The integration of the “Spokyari” brand and exclusive leadership by Access Nextage could enhance market presence and streamline operations. Given the evolving landscape of HR solutions and the specific needs of student athletes, this collaboration may position the company for future growth in its HR solution business segment.

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

• MetaPlanet announced its Q2 FY2026 financial results on August 13, 2026.
• For the first half of 2026 (January 1 to June 30), consolidated net sales were ¥4.944 billion (YoY +133.7%), and operating profit was ¥3.331 billion (YoY +136.3%).
• By segment, the Bitcoin-related business reported ¥4.742 billion in revenue and ¥4.279 billion in operating profit.
• As of June 30, 2026, Bitcoin holdings totaled 43,000 BTC, an increase from 13,350 BTC at the end of June 2025.
• The full-year forecast for FY2026 projects net sales of ¥16.0 billion and operating profit of ¥11.4 billion, with first-half achievement rates of 30.9% and 29.2% respectively.

MetaPlanet’s Q2 FY2026 results indicate that the growth in its Bitcoin-related business is a primary driver of consolidated performance. The continued increase in Bitcoin holdings reflects the company’s ongoing Bitcoin treasury strategy. However, the significant impact of unrealized gains/losses on Bitcoin on ordinary profit, and the company’s decision to refrain from forecasting ordinary and net profits for the full year, highlight the considerable influence of Bitcoin price volatility on its financial position.

• Advance Create Co., Ltd. announced a delay in the disclosure of its Q3 FY2026 financial results.
• The disclosure is now expected to exceed 45 days after the quarter-end.
• The reason for the delay is attributed to the time required for preparing the H1 FY2026 financial report and Q2 FY2026 financial results, as well as corrections to past annual securities reports, semi-annual reports, quarterly reports, and internal control reports, as outlined in the “Announcement Regarding the Publication of the Investigation Report by the Third-Party Committee” dated August 4, 2026.
• In addition to these efforts, the company stated that the procedures related to the Q3 FY2026 financial results also require a considerable amount of time.
• Advance Create stated it will promptly announce the new disclosure date once it is determined.

• This delay in financial results disclosure appears to be directly linked to the ongoing process of correcting past financial reports, following the previously announced investigation by a third-party committee.
• The simultaneous preparation of corrections for multiple past financial statements while also conducting the current quarterly closing procedures likely demands significant time and resources from the company.
• For investors, the clarity and transparency regarding the status of past corrections and the new schedule for future financial disclosures will remain key points of interest.

• GIMMICK Co., Ltd. announced a correction to a part of its “Notice Regarding Publication of Explanation Video and Transcript for Q1 FY2027 Earnings” issued on August 13, 2026.
• The correction pertains to the release time of the earnings explanation video under “2. About the earnings explanation video.”
• The previously stated release time was “Friday, August 13, 2026, from 16:00 JST.”
• The corrected release time is “Thursday, August 13, 2026, from 16:00 JST.”
• The announcement date for this correction is August 13, 2026.

This correction addresses a minor clerical error regarding the day of the week for the earnings explanation video release, with the date itself remaining unchanged. Investors may note that this adjustment does not affect the actual timing of the information availability. Such prompt corrections highlight a company’s commitment to accuracy in its investor communications.

• QB Net Holdings Co., Ltd. announced its consolidated financial results for the fiscal year ended June 30, 2026 (July 1, 2025 – June 30, 2026).
• Revenue increased by 6.3% year-on-year to ¥27,154 million.
• Operating profit decreased by 11.4% to ¥1,493 million, and profit attributable to owners of the parent company decreased by 21.4% to ¥803 million.
• By segment, domestic business revenue was ¥21,675 million (up 5.0% year-on-year) with segment profit of ¥1,437 million (down 6.0%). Overseas business revenue was ¥5,494 million (up 11.9% year-on-year) with segment profit of ¥56 million (down 64.1%).
• For the fiscal year ending June 30, 2027, the company forecasts consolidated revenue of ¥28,950 million (up 6.6% year-on-year) and profit attributable to owners of the parent company of ¥950 million (up 18.3% year-on-year).

QB Net Holdings’ FY2026 results show a robust increase in revenue, yet consolidated operating profit and net profit declined due to decreased segment profits in both domestic and overseas operations. This may suggest the impact of upfront investments in human capital and DX as part of the “NEXUS” medium-term management plan, as well as rising raw material costs and labor expenses. The company’s forecast for FY2027 anticipates growth in both revenue and profit, indicating that these strategic investments are expected to contribute to future earnings, which is a key point for investors to monitor.