Japan Stock IR Daily – August 18, 2026 (32 reports)

• istyle is exploring new additions to its existing business contract with Amazon.com, Inc., beyond mere maintenance of the current partnership.
• For @cosme’s evolution in the AI era, a new organization, “@cosme Design Lab,” has been established to optimize the platform as a personalized partner for consumers, aiming to become a unique global platform.
• Regarding J-Beauty’s global expansion, the largest challenge identified is the lack of a distribution platform, with istyle’s assets (data, media, store network) seen as having potential to address this.
• In the Marketing Support business, a new advertising service is scheduled for release by the end of the current fiscal year, which is considered a key factor for achieving a consolidated operating profit margin of 8% in the fiscal year ending June 2028.
• For the Retail business, the company prioritizes the integration of online and offline experiences, focusing on expanding into underserved areas and enlarging existing smaller stores.

The potential for new additions to the Amazon partnership could signal strategic enhancements to istyle’s e-commerce capabilities. Furthermore, the company’s focus on evolving @cosme into an AI-driven, personalized platform and addressing J-Beauty’s global distribution challenges suggests a clear long-term growth strategy. The planned launch of a new advertising service and its projected impact on the fiscal year ending June 2028’s operating profit margin is a key point for investors monitoring future revenue and profitability drivers.

• R-Building F has released its financial results presentation materials for the 50th period (ended June 2026).
• Operating revenue for the 50th period was ¥53,858 million, an increase of 10.9% compared to the previous period.
• Gains on sale of real estate totaling ¥5,192 million were recorded during the same period.
• Real estate rental income amounted to ¥45,275 million, showing a 1.0% increase from the previous period.
• DPU (Distributions Per Unit) for the 50th period was ¥2,489.
• For the 51st period (ending December 2026), operating revenue is projected at ¥50,502 million and DPU at ¥2,465. For the 52nd period (ending June 2027), operating revenue is projected at ¥51,016 million and DPU at ¥2,541.

R-Building F’s Q4 2026 results highlight a significant boost in operating revenue driven by real estate sale gains. While rental business revenue also showed stable growth, the impact of property sales appears to be a key factor in the period’s performance. Investors may want to monitor how the company’s core rental business performs in future periods, particularly as the contribution from property sales is projected to decrease, with the focus shifting to the steady growth in rental NOI and EPU.

• IRJapan Holdings Co., Ltd. announced on August 18, 2026, that its Board of Directors resolved to terminate the business alliance concerning securities agency services between its consolidated subsidiary, IRJapan Co., Ltd. (IRJ), and SMBC Trust Bank Ltd.
• The business alliance, originally signed on August 20, 2021, will be dissolved as of August 31, 2026.
• The reason for the termination is attributed to mutual agreement following discussions between both companies regarding future policies, considering changes in the business environment.
• Despite the dissolution of this alliance, IRJapan Group will maintain its transaction relationships with the SMBC Group, including Sumitomo Mitsui Banking Corporation and SMBC Nikko Securities Inc.
• The company anticipates that this matter will have a minor impact on its consolidated financial performance for the current fiscal year.

This announcement indicates a change in a key business partnership for IRJapan, specifically regarding its securities agency services. The termination of an alliance that began in 2021, approximately five years later, may draw investor attention to IRJ’s evolving business strategy. While the company states the impact on current consolidated earnings will be minor, how IRJ manages and potentially expands its client base for securities agency services post-termination could be a point of interest for future performance.

• CEHD Co., Ltd. has issued a correction to its “Third Quarter Financial Results for the Fiscal Year Ending September 2026 (Consolidated) [Japanese GAAP]”, originally published on August 5, 2026.
• The reason for the correction was an error in the description of the “Minimum Tendered Share Number” and “Shareholding Ratio” within the “2. Outline of Tender Offer, etc.” section under the “Notes on Significant Subsequent Events” regarding the tender offer by SK-03 Inc. for CEHD shares.
• The minimum tendered share number was corrected from “4,927,500 shares” to “4,968,300 shares”.
• The shareholding ratio of the tender offeror after the tender offer (based on the minimum number) was revised from “57.06%” to “57.31%”.
• The company stated that this correction has no impact on its consolidated quarterly financial statements.

This correction pertains to specific numerical details within the ongoing tender offer by SK-03 Inc., which is a critical aspect for investors to monitor regarding the company’s future ownership structure. While the revised figures represent a material change in the tender offer’s terms, the company has clarified that there is no impact on the quarterly consolidated financial statements themselves, suggesting that the underlying financial performance remains unaffected. Investors may want to review how these revised numbers could potentially influence the tender offer’s completion and the overall shareholding structure post-acquisition.

• GEO HOLDINGS CORPORATION announced corrections to a portion of its “Q1 FY2027 Earnings Presentation” that was originally released on August 6, 2026.
• The first correction is on page 17, under “Dividends.” The description for the interim dividend payout period was changed from “surplus for the fiscal year ended March 2026” to “surplus for the fiscal year ending March 2027.”
• The second correction is on page 26, in the footnote on the bottom right of “U.S. Store Expansion and Strengths.” The reference date for the U.S. store count was amended from “56 stores as of end of June 2027” to “56 stores as of end of June 2026.”
• These corrections were made due to inaccuracies in the original document’s content.

These corrections address factual inaccuracies in the previously released earnings material, which can be seen as an effort to ensure transparency and reliability of information for investors. Clarifying the fiscal year for dividend eligibility and the reference date for store counts is important for accurately assessing the company’s financial health and operational scope. As these changes do not alter the financial results themselves, there is no direct impact on the company’s performance, but they underscore a commitment to precise disclosure.

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

• NEXT FUNDS Japan Growth Equity Active (Code: 2083) released its earnings report for the fiscal year ended July 2026 on August 18, 2026.
• Net assets as of July 7, 2026, totaled JPY 3,777 million, an increase from JPY 2,525 million in the fiscal year ended January 2026.
• Primary invested assets in stocks amounted to JPY 3,668 million for the fiscal year ended July 2026.
• The number of issued units at the end of the current fiscal period (July 7, 2026) was 960 thousand units, up from 870 thousand units at the end of the previous fiscal period (January 7, 2026).
• The net asset value per 100 units increased to JPY 393,452, from JPY 290,257 in the previous fiscal period.
• The dividend per 100 units was JPY 2,000, an increase from JPY 1,500 in the previous fiscal period.
• The dividend payment commencement date is August 14, 2026.

This earnings report objectively details the operational performance of the NEXT FUNDS Japan Growth Equity Active ETF for the fiscal year ended July 2026. The increases in total net assets, outstanding units, and net asset value per unit from the previous period indicate the fund’s growth in scale. The rise in dividend per 100 units may suggest an enhanced return to investors.

• NEXT FUNDS Japan High Dividend Equity Active Exchange Traded Fund (Code: 2084) announced its earnings report for the fiscal period ended July 2026.
• Total net assets as of July 7, 2026, amounted to JPY 14,651 million, an increase from JPY 11,891 million in the fiscal period ended January 2026.
• The Net Asset Value per 100 units for the period ended July 2026 was JPY 374,037, up from JPY 311,539 in the previous period.
• A dividend payment of JPY 300 per 100 units was announced for the fiscal period ended July 2026.
• Primary invested assets consist of stocks, accounting for 98.1% of total assets.

The earnings report for NEXT FUNDS Japan High Dividend Equity Active (2084) indicates growth in both net assets and net asset value per 100 units compared to the previous period. The increase in the dividend payment per 100 units may also be a point of interest for investors. These figures provide a factual overview of the fund’s operational status during the reported fiscal period.

• For Q1 FY2027, orders received totaled ¥8,011 million, an increase of 11.2% year-on-year.
• Net sales for the same period were ¥6,280 million, a decrease of 9.0% year-on-year.
• Operating profit was ¥389 million (up 10.9% YoY), ordinary profit was ¥417 million (up 17.5% YoY), and net profit attributable to owners of parent was ¥136 million (up 19.0% YoY).
• The decline in net sales was attributed to the recording of multiple large-scale projects in the instrumentation system segment in the prior fiscal year’s corresponding quarter.
• By segment, the sensor segment recorded sales of ¥2,512 million (up 23.5% YoY) and segment profit of ¥513 million (up 29.8% YoY), achieving both revenue and profit growth.
• The equity ratio as of June 30, 2026, was 57.7%, an increase of 0.8 percentage points from the end of the previous fiscal year.

While net sales saw a year-on-year decline, all profit categories demonstrated growth, suggesting an improvement in profitability. The sensor segment was a significant driver of both revenue and profit growth, which may indicate robust demand in specific product areas within this segment. The increase in orders received could signal future revenue generation, making the upcoming sales performance a point of interest for investors.

• RYODEN Corporation reported for Q1 FY2027 consolidated net sales of 61,051 million JPY, a 23.5% increase year-on-year, operating income of 2,042 million JPY, up 132.8% year-on-year, and ordinary income of 2,167 million JPY, up 117.6% year-on-year.
• The company revised its full-year forecast for FY2027 upwards, with net sales now projected at 252,000 million JPY (previously 237,000 million JPY) and operating income at 7,500 million JPY (previously 6,000 million JPY).
• The annual dividend per share has been increased from 150 JPY to 170 JPY (pre-split).
• A stock split will be implemented at a ratio of one share into two, effective October 1, 2026.
• The company announced a share buyback program to acquire up to 600,000 shares (300,000 shares pre-split) between August and December 2026.
• Increased demand for AI/data centers, large orders from switchboard manufacturers, responsiveness to demand recovery in FA systems, investment effects in the Hokkaido region, and price increases for automotive memory in the Electronics segment contributed to the revenue and profit growth.

RYODEN’s strong Q1 results appear to be significantly driven by robust demand in AI and data center-related sectors across all segments. The simultaneous announcement of an upward revision to full-year forecasts, a dividend increase, a stock split, and a share buyback program may be particularly noteworthy for investors. These combined initiatives could indicate a strong commitment to enhancing shareholder value and improving capital efficiency.

• Hyper Co., Ltd. resolved to resume its shareholder benefit program at a Board of Directors meeting held on August 18, 2026.
• Eligible shareholders are those recorded in the shareholder register as of December 31 each year, holding 300 shares (3 units) or more.
• The shareholder benefit will be a 5,000 yen digital gift, uniformly distributed once a year, regardless of the number of shares held.
• The first record date is December 31, 2026, with the first distribution scheduled for late March 2027.
• Specific details regarding the digital gift, including selectable digital money/e-gift types and redemption methods, will be announced once determined.

Hyper’s decision to resume its shareholder benefit program is stated to aim at promoting long-term shareholding and improving trading volume and liquidity. This move could be seen as an effort to attract a broader base of individual shareholders, complementing its existing policy of direct profit distribution through dividends. Investors may find it worthwhile to monitor the forthcoming detailed announcement regarding the specific offerings of the digital gift.

• Shibuya Kogyo announced its financial results for the fiscal year ended June 2026.
• Consolidated net sales for FY2026/6 reached 135,613 million yen, a 5.1% increase year-on-year, marking a new record high.
• Conversely, operating income decreased by 4.9% to 13,081 million yen, and ordinary income decreased by 1.5% to 13,560 million yen.
• Net income attributable to owners of parent increased by 1.7% to 10,223 million yen.
• By segment, the Packaging Plant business reported increased revenue and profit, while the Mechatro System business and Agricultural Equipment business saw increased revenue but decreased profit.

• Matsuya Foods Holdings Co., Ltd. announced a “Correction to a Part of the Consolidated Financial Results for the First Quarter of the Fiscal Year Ending March 2027 (Japanese GAAP)” on August 18, 2024.
• This correction addresses an error in the “Consolidated Financial Results for the First Quarter of the Fiscal Year Ending March 2027” published on August 14, 2024.
• The correction pertains to the description of “Capital Investments” on page 2 (1) of the attached materials.
• The original statement indicated that “capital investments, excluding new store openings, included the renovation of a total of 73 stores, comprising 1 full renovation and 72 partial renovations.”
• The corrected statement now reads: “capital investments, excluding new store openings, included the renovation of a total of 39 stores, comprising 0 full renovations and 39 partial renovations.”

This correction highlights a discrepancy in the reported number of store renovations, excluding new openings, within the consolidated financial results. The revised figures show a reduction in both full and partial renovations from the initially published numbers, leading to a lower total number of renovated stores. Such adjustments in capital expenditure details can be material for investors tracking a company’s investment strategy and operational improvements.

• Kitagawa Seiki announced its consolidated financial results for the fiscal year ended June 2026.
• Consolidated operating results show sales of ¥6,607 million (up 6.1% year-on-year), operating profit of ¥949 million (up 52.2% year-on-year), ordinary profit of ¥1,031 million (up 72.0% year-on-year), and profit attributable to owners of parent of ¥750 million (up 90.1% year-on-year).
• The annual dividend for the fiscal year ended June 2026 was ¥23.00 per share (compared to ¥12.00 in the previous fiscal year).
• The consolidated earnings forecast for the fiscal year ending June 2027 anticipates sales of ¥10,000 million (up 51.3% year-on-year), operating profit of ¥1,200 million (up 26.4% year-on-year), and profit attributable to owners of parent of ¥810 million (up 8.0% year-on-year).
• In the consolidated financial position, total assets stood at ¥10,732 million, net assets at ¥6,302 million, and the equity ratio was 58.7%.

Kitagawa Seiki’s performance for the fiscal year ended June 2026 demonstrates an increase across sales and all profit metrics compared to the previous year. The substantial growth in operating, ordinary, and net profits suggests a significant improvement in profitability. The increased annual dividend payout also indicates a commitment to shareholder returns. The company’s forecast for the fiscal year ending June 2027, projecting a considerable increase in sales, positions future business expansion as a key area for investors to monitor.

• SAITA HD announced its consolidated financial results for the fiscal year ended June 30, 2026 (July 1, 2025 – June 30, 2026).
• Consolidated net sales amounted to ¥7,035 million, representing a 10.3% decrease compared to the previous fiscal year.
• Consolidated operating income was ¥595 million, a decrease of 39.6% year-on-year.
• Net profit attributable to parent company shareholders increased by 0.7% year-on-year to ¥491 million.
• For the fiscal year ending June 30, 2027, the company forecasts consolidated net sales of ¥6,800 million (down 3.4% YoY) and net profit attributable to parent company shareholders of ¥250 million (down 49.2% YoY).

While net sales and operating income decreased, the slight increase in net profit attributable to parent company shareholders could suggest resilience in the company’s profit structure. However, the projected decline in both revenue and profit for the next fiscal year warrants close monitoring of future business strategies and market conditions. The decrease in order intake in the construction business segment may be a contributing factor to the consolidated performance.

• GNI Group announced its Q2 FY2026 earnings presentation on August 18, 2026.
• The company completed the acquisition of all shares of Ayumi Pharmaceutical Holdings on July 1, 2026.
• The strategic significance of the acquisition includes establishing a profitable business foundation in Japan, generating stable cash flow, acquiring an in-licensing platform, and strengthening industry networks.
• GNI Group aims for its Japanese headquarters to shift from structural deficit to profitability and cash flow generation, accelerating its growth into a global biopharmaceutical company.
• The development pipeline includes F351 (liver fibrosis) in NDA application in China, and marketed products in Japan such as Calonal and Etanercept BS.

The acquisition of Ayumi Pharmaceutical and the strengthening of the Japanese business may suggest a strategic shift for GNI Group to diversify its revenue structure, which has historically been concentrated in China and the US. This move could potentially enhance financial health and expand investment capacity, making its contribution to overall group growth worth monitoring. The expected group synergies in pain and rheumatology fields could also represent new revenue streams.

• CRE Logistics Fund Inc. (Code: 3487) announced its financial results for the 2026 fiscal period ended June 30.
• Operating revenue for the 2026 fiscal period was ¥4,846 million, representing a 1.8% increase compared to the previous period. Operating income was ¥2,698 million, a 2.0% increase.
• Ordinary income was ¥2,218 million, a decrease of 0.5% from the previous period, and net income was ¥2,217 million, also a decrease of 0.5%.
• Distribution per unit (excluding excess distribution) was ¥3,633, and including the excess distribution of ¥250, the total distribution per unit was ¥3,883.
• Total assets at the end of the period were ¥156,331 million, net assets were ¥81,609 million, and the unitholders’ equity ratio was 52.2%.
• For the forecast of the 2026 December period, operating revenue is projected at ¥4,781 million, net income at ¥2,043 million, and distribution per unit (including excess distribution) at ¥3,719.

CRE Logistics Fund Inc.’s Q2 2026 results showed an increase in operating revenue, but a slight decrease in ordinary and net income compared to the previous period. However, the distribution per unit, including excess distribution, remained consistent with the prior period, which may be of interest to investors, alongside continued self-investment unit cancellations. The forward-looking guidance indicates a potential decrease in operating revenue, profits, and distributions for the next period, suggesting that monitoring future trends could be important for investors.

• G-Logizard resolved to acquire all shares of Strassol Architect Co., Ltd., making it a subsidiary, at a board meeting held on August 18, 2026.
• Strassol Architect Co., Ltd. provides business and IT consulting solution construction support, established on April 1, 2015, with a capital of 20 million yen.
• Through this acquisition, G-Logizard positions Strassol Architect as the “core of upstream consulting functions” and aims to expand its business domain from “logistics operations” to “logistics strategy.”
• The number of shares acquired is 2,000 common shares (100.0% voting rights), with the share transfer execution date scheduled for August 31, 2026.
• The acquisition price is undisclosed, but it was determined based on comprehensive consideration of financial and legal due diligence results by external experts.

This acquisition suggests G-Logizard’s intention to integrate Strassol Architect’s advanced consulting capabilities and expertise in IT grand design formulation and Business Process Re-engineering (BPR) to expand into the “logistics strategy” domain. This move could potentially enhance order acquisition rates for large-scale and complex logistics DX projects and strengthen proposal capabilities for clients. Its contribution to the overall group value going forward is worth monitoring.

• CYBOZU announced a correction to a part of its “Q2 FY2026 Financial Results Supplementary Materials” on August 18, 2026.
• The correction pertains to the document “Q2 FY2026 Financial Results Supplementary Materials” originally released on August 13, 2026.
• The specific error was identified on P.9 regarding the “Full-Year FY2026 Performance Outlook.”
• The reason for the correction is that an error was found in the content described in that section.
• The corrected details are provided in a separate attachment, marked with red frames.

When a company issues a correction to previously disclosed materials, the nature and potential impact of that correction are often closely scrutinized. In this instance, the correction relates to the full-year performance outlook within financial supplementary materials, which could be a key focus for investors assessing the company’s future prospects. Investors may find it prudent to review the specific changes between the original and corrected figures to understand any revisions to the company’s financial projections. Such adjustments can prompt a review of the company’s information disclosure processes.

• ChatPlus Co., Ltd. published the transcript of the video relating to its “FY2026 June Financial Results Briefing Material” on August 18, 2026.
• The company was established in August 2016 and had 22 employees as of June 30, 2026.
• Its business involves the development and provision of chatbot systems (ChatPlus), and this is the first financial results briefing since its listing in July 2026.
• The service portfolio comprises three offerings: the stable revenue source “ChatPlus,” the growth service “AI AgentPlus,” and “FAQPlus.”
• ChatPlus is a solution that automates and streamlines corporate inquiry responses and communication, specializing in scenario design with extensive conditional branching.
• AI AgentPlus is a chatbot system that integrates with generative AI to produce responses based on registered data, encompassing all ChatPlus functionalities.

The earnings briefing transcript for G-ChatPlus provides concrete insights into the company’s business structure and growth strategy. The company’s focus on leveraging its stable ChatPlus customer base to transition clients to the AI-powered AI AgentPlus, aiming to increase ARPA (Average Revenue Per Account) and ARR (Annual Recurring Revenue), appears to be a key factor for future profitability. The emphasis on AI AgentPlus, in particular, could indicate a strategic expansion from merely streamlining inquiry responses to supporting broader business transformation, which may position it as a significant long-term growth driver.

• Linkbal Co., Ltd. released a Q&A compilation regarding its Q3 FY2026 financial results on August 18, 2026.
• To achieve its full-year plan, the company plans to double its proprietary large-scale events from 13 in Q3 to 26 in Q4.
• For the next fiscal year (FY2027) and beyond, the company aims for increased sales through a higher number of events and improved profitability via operational efficiency, leveraging its strengthened internal structure.
• AI-related investments primarily focus on the recruitment and personnel costs of specialized talent to promote development and utilization in the AI domain.
• Shareholder benefit expenses temporarily increased for the interim record date of FY2026 due to the non-application of continuous holding conditions, but are expected to be somewhat contained from the current fiscal year-end record date onwards, as continuous holding will be a mandatory condition.

The Q&A document from Linkbal provides clear insights into the company’s strategy to achieve its full-year FY2026 targets, specifically outlining a significant increase in proprietary events for Q4. Investors may find it valuable to monitor the execution of this plan and its impact on the company’s performance. Furthermore, the discussion on future business expansion, the nature of AI-related investments, and the outlook for shareholder benefit expenses offers a broader perspective on the company’s strategic direction and potential future cost structures.

• Cumulative ordinary profit for the third quarter of FY2026 reached 109.8% of the full-year forecast, and net profit attributable to parent company shareholders reached 170.4%, significantly exceeding the full-year forecast.
• The company stated that it kept the earnings forecast unchanged due to unstable foreign exchange movements and the objective possibility of impairment of marketable securities. It plans to consider an upward revision promptly once reasonable calculations are possible, taking into account the progress of the North American business and the business progress of UDN SPORTS.
• The full-year EBITDA outlook for the North American business was revised downward from 700 million yen (as of Q2) to 500-600 million yen, citing a slower-than-expected recovery in high-margin direct sales.
• Regarding the AI Agent business (Sumika and HAWK), Sumika has already turned profitable and is described as one of the revenue pillars. The company noted that the group’s assets and operational expertise serve as strong entry barriers.
• The quarter-on-quarter decrease in the creator business on an adjusted basis was primarily due to a seasonal shift of revenue from large-scale events and merchandise sales to the first half. EBITDA for the quarter landed at 310 million yen, exceeding expectations.

The Q&A for FreakOut Holdings’ 3Q earnings highlights a cautious approach to full-year guidance despite strong profit progress, attributing it to currency fluctuations and potential impairment risks. This stance could suggest the possibility of future earnings revisions. Furthermore, the downward revision for the North American business and the detailed discussion on the profitability of the AI Agent business may be key points for investors to evaluate the company’s evolving business portfolio and future growth strategies.

• NP Atobarai’s GMV achieved positive growth due to large merchant operations, with continued growth expected.
• NP Atobarai’s gross profit margin is trending downwards due to intense competition, with full-year gross profit for the current fiscal year expected to slightly exceed the previous year. The effective gross profit growth rate was stated as nearly flat.
• Atone is implementing cost reduction measures, including reducing delinquency rates, collection costs, and operating expenses, with an expected improvement in gross profit margin.
• B2B collection rates improved following a delayed collection in the previous quarter, enhanced by intensified collection efforts.
• The collaboration with Sumitomo Mitsui Card is expected to impact GMV starting from the second half of 2026, with full impact anticipated from the next fiscal year.

The positive GMV growth for NP Atobarai driven by large merchants may suggest a successful expansion phase for the business. However, the decline in gross profit margin due to competition could indicate challenges in maintaining profitability. Progress in atone’s cost reduction initiatives and the future contribution from the Sumitomo Mitsui Card collaboration to the B2B business are key factors worth monitoring for future financial performance.

• Pan Pacific International Holdings has decided to increase the year-end dividend for the fiscal year ending June 2026 to JPY 6.50 per share, an increase of JPY 1.00 from the most recent forecast of JPY 5.50.
• The annual dividend for FY2026 will be JPY 9.50 per share, combining the second-quarter dividend of JPY 3.00 and the year-end dividend of JPY 6.50.
• The company announced that this is expected to mark the 23rd consecutive year of dividend increases since the fiscal year ending June 2004.
• The annual dividend forecast for the fiscal year ending June 2027 has been set at JPY 10.00 per share, comprising an interim dividend of JPY 3.50 and a year-end dividend of JPY 6.50.
• The effective date for the dividend is scheduled for September 30, 2026, pending approval at the 46th Annual General Meeting of Shareholders on September 29, 2026.

This announcement may suggest Pan Pacific International Holdings’ continued commitment to shareholder returns, aligning with its progressive dividend policy. The prospect of 23 consecutive years of dividend increases could be a key factor for investors considering long-term holdings. Furthermore, the early disclosure of the FY2027 dividend forecast might indicate management’s confidence in future business performance and financial stability.

• Advance Create Co., Ltd. announced on August 18, 2026, a partial correction to its previous disclosure titled “Submission of Amendment Reports for Prior Fiscal Year Securities Reports, etc., and Amendment of Prior Fiscal Year Financial Results Briefings, etc.”
• The reason for the correction was an error in the stated impact and change rates on total assets and net assets for the first quarter of the fiscal year ending September 2026, resulting from prior period financial corrections.
• This correction does not affect the total assets and net assets stated in the “Consolidated Financial Results for the Second Quarter (Interim) of the Fiscal Year Ending September 2026 [Japanese GAAP],” among other documents.
• The corrected figures show that for Q1 FY2026, the impact on total assets was revised from ¥46 million to ¥37 million, and the change rate from 0.5% to 0.4%.
• For net assets, the impact was revised from △¥58 million to △¥73 million, and the change rate from △10.7% to △13.5%.

This IR announcement concerns a partial correction to previously disclosed information regarding past financial restatements, specifically rectifying errors in the stated impact on total assets and net assets, and their change rates for the first quarter of the fiscal year ending September 2026. The company explicitly states that this specific correction does not directly impact the total asset and net asset figures reported in the existing Q2 financial results. Investors may find it noteworthy to observe how these corrected figures alter the previously reported metrics and could view this as a commitment to accuracy in financial reporting.

• Wilson Learning Worldwide Inc. published supplementary video materials for its Q1 FY2027 financial results on August 18, 2026.
• For Q1 FY2027, revenue totaled ¥369 million, representing a 15.9% decrease compared to the previous fiscal year’s first quarter.
• Operating income for the quarter was a loss of ¥(128) million, an expansion of the loss by 20.3% year-on-year.
• Key factors contributing to the revenue decline included a project delay of approximately ¥40 million and upfront investments (increased personnel) in the North American segment.
• Despite a reactionary decline in the domestic segment due to the completion of existing projects (revenue ¥85 million, down 27.9% YoY), its loss improved from ¥(89) million to ¥(61) million (due to gross profit improvement).
• The company has stated that achieving full-year operating profitability is the most critical management task to resolve the Going Concern (GC) qualification.

Wilson Learning WW’s Q1 FY2027 results show declines in both revenue and operating profit, primarily driven by project delays and strategic upfront investments in the North American segment. While the overall loss expanded, the observed gross profit improvement in the domestic segment might suggest some positive progress in cost management. The company’s stated focus on achieving full-year operating profitability to resolve the Going Concern qualification indicates this will be a pivotal period for its financial stability and future trajectory.

• WDI Co., Ltd. resolved at its Board of Directors meeting on August 18, 2026, to acquire all shares of its consolidated subsidiary, WDI Dim Sum Japan Co., Ltd., making it a wholly-owned subsidiary.
• WDI’s ownership before the acquisition was 70%, and with the additional 30% acquisition, the post-acquisition ownership will be 100%.
• WDI Dim Sum Japan operates and manages the dim sum specialty restaurant “Tim Ho Wan” in Japan.
• The purpose of this acquisition is to accelerate decision-making and improve management efficiency in future business operations.
• The share acquisition date is scheduled for October 1, 2026.
• The company stated that the impact on the consolidated financial results for the full year ending March 2027 will be minor.

This full acquisition suggests an aim by WDI to streamline operations and enhance decision-making speed within the group. It could indicate a strategic move to strengthen the “Tim Ho Wan” brand presence in Japan. While the impact on financial performance is stated as minor, monitoring future business strategies may be relevant for investors.

• Precision System Science Co., Ltd. (G-PSS, Code: 7707) announced a partial correction to its “FY2026 June Earnings Report (Consolidated)” on August 18, 2026.
• The reason for the correction was an error in the description of sales composition within the overview of the current period’s operating results, originally published on August 14, 2026.
• The corrections specifically apply to the “Year-on-year change rate” for “Reagents/Consumables” and “Services/Others” within the sales composition table.
• The year-on-year change rate for “Reagents/Consumables” was corrected from “32.7%” to “32.5%”.
• The year-on-year change rate for “Services/Others” was corrected from “△15.9%” to “△15.6%”.
• The total sales for FY2026 June remain unchanged at JPY 5,216 million, with a year-on-year growth rate of 11.2%.

This correction primarily involves minor adjustments to the decimal points of the year-on-year change rates within the sales composition, with no changes to the total sales figures or overall growth rate. For investors conducting detailed analysis of the reported sales composition, this update provides more accurate data for their assessments. Such corrections, while minor in magnitude, are often seen as an indication of a company’s commitment to transparency in its financial reporting.

• Japan Creative Platform Group has released its Q2 FY2026 (interim period) financial presentation materials.
• Consolidated revenue increased by 13.4% due to new participating companies.
• Operating profit decreased by 52% due to increased raw material costs, personnel expenses, rising interest rates, and depreciation, but EBITDA increased by 9%.
• Ordinary profit increased by 3% due to increased subsidies (miscellaneous income) from aggressive capital expenditures.
• In the printing-related business, while the domestic market shows a long-term shrinking trend, the packaging printing market expanded by approximately 10% over five years, with special printing and processing identified as growth areas.

Japan Creative Platform Group’s Q2 results show a revenue increase, but a decline in operating profit alongside an increase in EBITDA, which is a noteworthy point. This might suggest that while aggressive capital expenditures lead to higher depreciation expenses impacting operating profit, the company’s core cash-generating ability remains solid. Furthermore, the strategic shift towards the growth areas of packaging and special printing could indicate a proactive approach to evolving market dynamics, and its impact on future profitability will be worth monitoring.

• The transcript and Q&A from the FY2026 Q2 earnings briefing have been released.
• The individual performance forecast for FY2026 has been revised upwards, with net sales increasing from ¥10 billion to ¥11.7 billion, and operating profit from ¥1.7 billion to ¥2.3 billion.
• Ordinary profit and net income forecasts remain unchanged due to difficulties in rationally calculating non-operating expenses related to multiple planned accounts receivable securitizations in the second half.
• Nippon Chuo Management Co., Ltd. has become a consolidated subsidiary, leading to a transition to a two-segment structure: “Internet Service Business” and “Real Estate Distribution and Management Business.” Consolidated net sales are projected at ¥12.6 billion, but operating profit and below are undecided due to pending Purchase Price Allocation (PPA).
• Net sales for Q2 reached ¥5,693 million (up 87.7% year-on-year), marking a new record high, driven primarily by the strong performance of BRO-ROOM and BRO-WALL.

This IR highlights significant upward revisions to earnings forecasts and a structural shift in business operations through subsidiary consolidation. The substantial increase in revenue and operating profit guidance may suggest robust performance in core businesses. Additionally, the planned increase in accounts receivable securitization, leading to unchanged profit forecasts, could be a key area for investors to monitor regarding financial strategy and profitability.

• NS Group Co., Ltd. announced on August 18, 2026, a “Correction to a part of ‘Consolidated Financial Results for the First Quarter of the Fiscal Year Ending December 2026 [IFRS]'”.
• The reason for the correction is an error found in the content of the “Consolidated Financial Results for the First Quarter of the Fiscal Year Ending December 2026 [IFRS]” published on May 15, 2026.
• The correction applies to the header section of pages 1 to 8 of the attached document.
• The incorrect notation in the header was “20226年12月期” (Fiscal Year December 20226).
• The corrected notation is “2026年12月期” (Fiscal Year December 2026).

This correction addresses a typographical error in the fiscal year notation within the header of the previously released financial results summary. Such amendments are typically part of a company’s commitment to maintaining accuracy in its public disclosures. For investors, this could be seen as an indication of the company’s diligence in ensuring the correctness of its reported information.

• P-Support Co., Ltd. resolved at its Board of Directors meeting on August 18, 2026, to acquire all shares of Field Consultant Co., Ltd., making it a wholly-owned subsidiary.
• Field Consultant Co., Ltd. is a construction consulting firm based in Hiroshima City, Hiroshima Prefecture, operating in the Chugoku region, providing surveying, investigation, design, compensation, and construction management support services.
• P-Support aims to achieve consolidated net sales of 10 billion yen around 2030, with M&A identified as a key strategic priority.
• The number of shares acquired is 200 shares, representing 100.0% ownership both before and after the transaction.
• The scheduled execution date for the share transfer is September 4, 2026.
• Field Consultant Co., Ltd. reported net sales of 288 million yen, operating income of 14 million yen, and net income of 18 million yen for the fiscal year ended May 2026.

P-Support’s acquisition of Field Consultant suggests a strategic move to expand its construction consulting business geographically from the Kanto region to the Chugoku region, enhancing its production network and scale of operations. This action appears aligned with P-Support’s goal of diversifying revenue streams and increasing corporate value through shared technology and expertise. The recent financial performance of Field Consultant Co., Ltd. may also indicate a company that fits P-Support’s growth-oriented M&A strategy.

• Nihon Seima Co., Ltd. announced the completion of its share acquisition of Food Operation Japan Co., Ltd. (FOJ) on August 18, 2026.
• As a result, FOJ has become a wholly-owned subsidiary of Nihon Seima Co., Ltd.
• The execution date for the share acquisition, initially scheduled for August 31, 2026, was advanced to today (August 18, 2026) due to the early fulfillment of various necessary conditions.
• FOJ’s business activities include restaurant management, providing know-how related to store operations, and other food-related businesses.
• FOJ is expected to be consolidated into Nihon Seima’s balance sheet from the second quarter of the fiscal year ending March 2027 and into its income statement from the third quarter.

This announcement indicates Nihon Seima’s continued strategic expansion into the food operations sector. The early completion of the acquisition may suggest efficient procedural execution and a strong commitment to integrating FOJ into its business portfolio. Investors will likely monitor how this consolidation impacts Nihon Seima’s financial performance in the upcoming fiscal quarters.