Japan Stock IR Daily – July 13, 2026 (45 reports)

• Genkina Kaigo Co., Ltd. was listed on the TOKYO PRO Market of the Tokyo Stock Exchange and the Sapporo PRO Frontier Market of the Sapporo Securities Exchange today, July 13, 2026.
• The company announced the following financial forecast for the fiscal year ending June 2026 (July 1, 2025, to June 30, 2026):
• Net Sales: ¥10,519,874 thousand (18.8% increase year-on-year)
• Operating Profit: ¥194,613 thousand (90.6% increase year-on-year)
• Ordinary Profit: ¥297,465 thousand (97.4% increase year-on-year)
• Net Profit: ¥180,287 thousand (126.0% increase year-on-year)
• Basic earnings per share (EPS) are projected at ¥53.03 (compared to ¥23.46 for the fiscal year ended June 2025).
• A 1-for-1,000 stock split of common shares was conducted on April 1, 2026.
• For the second quarter (interim) of the fiscal year ending June 2026 (July 1, 2025, to December 31, 2025), consolidated net sales were ¥5,150 million (up 21.8% from the previous interim period), and net income attributable to owners of the parent was ¥48 million (down 51.4% from the previous interim period).

P-GENKINA KAIGO’s simultaneous listing on PRO markets and its robust FY2026 forecast, with significant increases across all profit metrics, suggest strong operational momentum. The substantial projected net profit growth of 126.0% year-on-year indicates that strategic initiatives such as new facility openings, M&A, and the adoption of IT/AI for efficiency may be contributing to its expansion. Investors may monitor the company’s ability to maintain this growth trajectory in the competitive elderly care sector.

• Ozu Shoten Co., Ltd., the parent company of Ozu Corporation, announced its finalized financial results for the fiscal year ended May 2026 on July 13, 2026.
• Ozu Shoten Co., Ltd.’s primary business is real estate leasing, and it holds a 28.92% voting rights ownership in Ozu Corporation as of May 31, 2026.
• For the fiscal year ended May 2026, operating revenue was ¥898,893 thousand (an increase of ¥45,184 thousand from the previous fiscal year), and operating income was ¥42,780 thousand (an increase of ¥22,820 thousand from the previous fiscal year).
• During the same period, ordinary income was ¥109,549 thousand (a decrease of ¥50,721 thousand from the previous fiscal year), and net income was ¥79,414 thousand (a decrease of ¥27,786 thousand from the previous fiscal year).
• On the balance sheet, total assets amounted to ¥6,793,077 thousand (a decrease of ¥138,255 thousand from the previous fiscal year), while total net assets were ¥4,567,284 thousand (an increase of ¥76,126 thousand from the previous fiscal year).

The financial results of a parent company can indirectly influence the management strategy and dividend policy of its subsidiary, Ozu Corporation. While the increase in operating revenue, driven by both real estate leasing and Washi paper sales, is noteworthy, the decrease in ordinary income and net income warrants attention. Investors may find it beneficial to monitor how the parent company’s financial health could potentially impact Ozu Corporation’s future performance.

• G-Interfactory announced its non-consolidated financial results for the fiscal year ended May 2026. Net sales were ¥2,862 million, a 0.1% decrease year-over-year.
• Operating profit was ¥64 million (down 67.0% YoY), ordinary profit was ¥54 million (down 71.5% YoY), and net income was ¥34 million (down 75.0% YoY).
• Earnings per share (EPS) for the period was ¥8.51, compared to ¥34.10 in the previous fiscal year.
• For the fiscal year ending May 2027, the company forecasts net sales of ¥2,977 million (up 4.0% YoY), operating profit of ¥111 million (up 73.0% YoY), and net income of ¥72 million (up 110.5% YoY).
• As of the end of the current fiscal year, total assets stood at ¥1,993 million, net assets at ¥1,211 million, and the equity ratio was 60.8%.

G-Interfactory’s FY2026 May results show a slight decline in net sales, but significant decreases across all profit metrics. This could be attributed to the shift in the EC Business Growth Support segment’s advertising operation agency to a referral model and upfront investments in the Data Utilization Platform business. However, the company projects substantial revenue and profit growth for FY2027, suggesting an expected recovery. Investors may wish to monitor the effectiveness of their business strategies and cost management moving forward.

• Kaneko Seeds announced its consolidated financial results for the full year ended May 2026, with net sales reaching ¥67,733 million (up 5.0% year-on-year).
• Consolidated operating profit was ¥1,749 million (up 15.7% year-on-year), ordinary profit was ¥1,846 million (up 10.8% year-on-year), and profit attributable to owners of parent was ¥1,325 million (up 10.4% year-on-year).
• Basic earnings per share increased to ¥120.07 (from ¥107.01 in the previous period).
• The annual dividend per share was announced as ¥48 (compared to ¥38 in the previous period), resulting in a dividend payout ratio of 40.0%.
• For the fiscal year ending May 2027, the company forecasts consolidated net sales of ¥70,000 million (up 3.3% year-on-year), operating profit of ¥2,000 million (up 14.3% year-on-year), ordinary profit of ¥2,100 million (up 13.7% year-on-year), profit attributable to owners of parent of ¥1,650 million (up 24.5% year-on-year), and basic earnings per share of ¥150.46.

Kaneko Seeds’ financial results for the fiscal year ended May 2026 indicate a solid performance with growth across all key profitability metrics. The double-digit increases in operating profit and net profit suggest effective business operations during the period. The increase in the annual dividend payment may be viewed as a positive signal regarding the company’s commitment to shareholder returns. Furthermore, the optimistic forecast for the fiscal year 2027, projecting continued revenue and profit growth, could indicate management’s confidence in future business prospects.

• On July 13, 2026, JTECCORP announced a partial correction to its “Notice of Change of Fiscal Year End and Partial Amendment to Articles of Incorporation.”
• The reason for the correction was an omission in the previously disclosed content.
• The correction involves the addition of new supplementary provisions (Articles 1 to 3) to the Articles of Incorporation.
• Article 1 (Transitional Measure for Fiscal Year) stipulates that the 34th fiscal year will be from July 1, 2026, to March 31, 2027.
• Article 2 (Transitional Measure for Directors’ Term of Office) specifies that the term of office for directors elected at the 33rd Ordinary General Meeting of Shareholders on September 29, 2026, shall be until the conclusion of the Ordinary General Meeting of Shareholders for the 34th fiscal year.
• Article 3 (Transitional Measure for Dividend of Surplus) sets the record date for the interim dividend of the 34th fiscal year as December 31, 2026.
• These supplementary provisions are slated to be deleted after the conclusion of the Ordinary General Meeting of Shareholders for the 34th fiscal year.

• Axas Holdings Co., Ltd. announced its consolidated financial results for the third quarter of the fiscal year ending August 2026.
• For the nine months ended May 31, 2026, net sales were JPY 9,530 million, an increase of 3.0% compared to the same period of the previous fiscal year.
• Operating profit reached JPY 214 million (up 37.9% YoY) and ordinary profit was JPY 55 million (up 108.8% YoY).
• Net profit attributable to owners of parent was JPY 262 million, a turnaround from a net loss of JPY 29 million in the prior-year period.
• Basic earnings per share for the quarter were JPY 8.66, compared to JPY △0.99 in the prior-year period.
• Total assets stood at JPY 16,907 million (up 7.8% from previous fiscal year-end), net assets at JPY 2,460 million (up 11.9%), and the equity ratio was 14.6%.
• The retail business reported sales of JPY 5,827 million (down 1.3% YoY) and segment profit of JPY 144 million (down 0.1% YoY).
• The wholesale business reported sales of JPY 3,561 million (up 1.2% YoY) and segment profit of JPY 92 million (up 23.0% YoY).
• The real estate business reported sales of JPY 681 million (up 30.3% YoY) and segment profit of JPY 228 million (up 22.1% YoY).

Axas HD’s Q3 results show a significant turnaround, with a return to profitability and substantial growth in operating and ordinary profits, driven by increased sales. The strong performance of the real estate segment, which saw significant increases in both sales and segment profit, appears to be a key contributor to the overall positive results. While the core retail business experienced slight declines in both sales and profit, the company’s ability to achieve black ink after a prior-year loss may suggest improved operational efficiency or successful strategic adjustments across other segments.

• For the second quarter of the fiscal year ending November 2026 (interim period), consolidated net sales were ¥16,525 million, representing a 4.9% decrease compared to the previous interim period.
• The consolidated operating loss for the same period was ¥89 million (compared to a loss of ¥146 million in the prior interim period), and the ordinary loss was ¥87 million (compared to a loss of ¥361 million in the prior interim period).
• Net loss attributable to owners of parent amounted to ¥193 million (compared to a loss of ¥353 million in the prior interim period).
• The full-year consolidated performance forecast has been revised to net sales of ¥36,000 million, operating profit of ¥500 million, ordinary profit of ¥300 million, and net profit attributable to owners of parent of ¥100 million.
• The equity ratio stood at 9.3% at the end of the interim period for November 2026.
• Cash flows from operating activities for the interim period were a positive ¥518 million, while cash flows from investing activities were a negative ¥114 million, and cash flows from financing activities were a negative ¥947 million.

Tsudakoma Corporation’s latest earnings report indicates a decrease in net sales but a notable narrowing of both operating and ordinary losses compared to the previous interim period. This development may suggest initial positive effects from the company’s “Mid-Term Management Plan 2026” aimed at improving profitability. The upward revision of the full-year forecast could signal management’s increased confidence in future earnings recovery, although the ongoing material uncertainty regarding going concern remains a critical factor for investors to monitor.

• Twinbird Corporation announced its Q1 FY2027 financial results for the period from March 1, 2026, to May 31, 2026.
• Net sales increased by 20.2% year-over-year to ¥2,449 million.
• The company reported an operating profit of ¥76 million, a significant turnaround from an operating loss of ¥351 million in the prior year’s same quarter.
• Ordinary profit was ¥90 million (vs. an ordinary loss of ¥360 million YoY), and quarterly net profit was ¥65 million (vs. a quarterly net loss of ¥360 million YoY).
• By segment, the Home Appliances Business recorded sales of ¥2,346 million (up 19.3% YoY), and the FPSC Business recorded sales of ¥102 million (up 47.7% YoY).

Twinbird’s first-quarter results show a notable improvement with strong sales growth and a return to profitability. This performance may suggest that the structural reforms aimed at transitioning to a “profitability-focused business structure” are beginning to yield results. The company’s commentary on cost reductions, including lower cost of goods sold due to inventory write-downs in the previous period, reduced discounts, and expense controls, provides insight into the drivers behind the improved profit margins, which could be a key area for investors to monitor going forward.

• Astena Holdings Co., Ltd. announced its consolidated financial results for the second quarter (interim period) of the fiscal year ending November 2026.
• For the interim period (December 1, 2025 – May 31, 2026), consolidated net sales were ¥34,566 million (up 14.8% from the previous interim period).
• Operating income was ¥2,294 million (up 3.2% YoY), and ordinary income was ¥2,148 million (down 0.0% YoY).
• Net income attributable to parent company shareholders was ¥1,417 million (up 10.0% YoY).
• By segment, HBC & Food business sales reached ¥11,359 million (up 41.7% YoY), and Chemicals business sales reached ¥5,989 million (up 33.1% YoY).
• The consolidated full-year forecast for the fiscal year ending November 2026 remains unchanged: Net sales of ¥68,000 million (up 8.4% YoY), operating income of ¥3,400 million (up 12.6% YoY), ordinary income of ¥3,300 million (up 13.3% YoY), and net income attributable to parent company shareholders of ¥2,350 million (up 7.2% YoY).

The interim results show an increase in net sales and net income attributable to parent shareholders, while ordinary income remained flat compared to the prior year. The consolidation of Ikeda Bussan Group in the HBC & Food segment and strong performance in the Chemicals segment, driven by the expanding generative AI market, appear to have contributed to the overall sales growth. Investors may wish to monitor the decreased profits in some parts of the Fine Chemicals, HBC & Food, and Pharmaceutical segments.

• GMO Prime’s consolidated financial results for the second quarter of the fiscal year ending December 2026 reported net sales of ¥470 million, an increase of 8.7% year-over-year.
• Operating profit decreased by 8.1% to ¥63 million, ordinary profit by 6.7% to ¥64 million, and net income attributable to owners of the parent by 2.5% to ¥47 million.
• The company attributed the increase in sales to strong performance in KUSANAGI managed services by GMO, while the decline in profits was primarily due to investments for mid-to-long-term growth and increased outsourcing costs.
• A new “AI Business” segment was launched during the interim consolidated accounting period, alongside the existing “KUSANAGI Stack Business,” though separate segment reporting was omitted due to the AI business’s immateriality.
• The full-year consolidated earnings forecast for the fiscal year ending December 2026 remains unchanged from the most recently published forecast, projecting net sales of ¥1,124 million, operating profit of ¥70 million, ordinary profit of ¥72 million, and net income attributable to owners of the parent of ¥51 million.

The revenue growth amidst declining profits suggests GMO Prime is currently in an investment phase aimed at future expansion, particularly with the launch of its AI business and increased marketing efforts for KUSANAGI. This strategic focus on long-term growth and business expansion, including personnel and external costs, could be a key point for investors to monitor for future returns. The recent integration into the GMO Internet Group may also unlock further synergies, which is worth considering in the company’s outlook.

• Sakata Seed Corporation announced an increase in its year-end dividend for the fiscal year ending May 31, 2026.
• The year-end dividend per share has been set at ¥50 (ordinary dividend ¥50), an increase of ¥10 from the previous forecast of ¥40 (published July 14, 2025).
• Including the interim dividend of ¥35 already paid, the total annual dividend is expected to be ¥85 per share, an increase of ¥10 from the previous fiscal year.
• This dividend adjustment results in a dividend on equity (DOE) ratio of 2.5% (compared to 2.3% in the previous year) and marks a planned sixth consecutive year of dividend increases.
• This proposal will be submitted for approval at the Ordinary General Meeting of Shareholders scheduled for August 25, 2026.

This dividend increase aligns with Sakata Seed’s stated commitment to shareholder returns, driven by net income attributable to owners of the parent exceeding its financial forecast. The achievement of a 2.5% dividend on equity (DOE) target and the plan for a sixth consecutive year of dividend increases may suggest a consistent and stable approach to shareholder value creation. For investors, this could indicate a commitment to predictable returns, which is often a key consideration for long-term investment strategies.

• Sobal announced its consolidated financial results for the first quarter of the fiscal year ending February 2027 (March 1, 2026 – May 31, 2026).
• Net sales reached ¥2,502 million, marking a 13.9% increase compared to the same period last year.
• Operating profit was ¥168 million, up 1.7% year-on-year.
• Ordinary profit totaled ¥171 million, an increase of 2.6% from the prior year’s first quarter.
• Net profit attributable to owners of the parent decreased by 8.8% to ¥101 million.
• Precise Co., Ltd. was newly included in the scope of consolidation.
• The consolidated full-year earnings forecast and annual dividend forecast for the fiscal year ending February 2027 remain unchanged from the most recently announced figures.

• Studio Alice Co., Ltd. announced its consolidated financial results for the first quarter of the fiscal year ending February 2027 (March 1, 2026 – May 31, 2026).
• Net sales amounted to ¥7,546 million, representing a 3.8% decrease compared to the same period of the previous year.
• Operating profit was ¥229 million, an 8.5% increase year-on-year.
• Ordinary profit reached ¥241 million, marking a 6.3% increase from the prior year’s first quarter.
• Net profit attributable to owners of parent was ¥111 million, a 29.0% decrease compared to the previous year’s first quarter.
• By segment, the Photography business reported net sales of ¥7,493 million (down 3.8% YoY) and segment profit of ¥231 million (up 23.5% YoY). The Costume Manufacturing and Wholesale business reported net sales of ¥423 million (down 20.2% YoY) and segment profit of ¥56 million (down 12.8% YoY).
• The consolidated full-year earnings forecast for the fiscal year ending February 2027 remains unchanged from the forecast announced on April 14, 2026.

Studio Alice’s Q1 results show a notable divergence between declining sales and increasing operating and ordinary profits, which could suggest effective cost management or improved operational efficiencies. However, the significant decrease in net profit attributable to the parent warrants closer examination, potentially influenced by tax expenses or non-operating factors. The company’s decision to maintain its full-year earnings forecast indicates management’s view that the Q1 performance is in line with or does not necessitate an immediate revision to their annual projections.

• LIKE Co., Ltd. announced its consolidated financial results for the fiscal year ended May 2026 (June 1, 2025, to May 31, 2026).
• Consolidated net sales were ¥67.315 billion, an 8.0% increase year-on-year. Operating profit was ¥2.981 billion, up 1.0%. Ordinary profit reached ¥3.668 billion, a 4.9% increase, and profit attributable to owners of parent was ¥2.328 billion, up 11.0%.
• Performance was driven by contributions from the Childcare Support Service, Comprehensive Human Resources Service, and Nursing Care Related Service segments.
• For the fiscal year ending May 2027, the company forecasts consolidated net sales of ¥72.000 billion (up 7.0% year-on-year), operating profit of ¥3.500 billion (up 17.4%), ordinary profit of ¥3.400 billion (down 7.3%), and profit attributable to owners of parent of ¥2.550 billion (up 9.5%).
• The annual dividend for FY2026 May was ¥60.00 per share (interim ¥30.00, year-end ¥30.00), with the same amount projected for FY2027 May.

LIKE’s FY2026 May results show growth in both revenue and various profit metrics, driven by strong performance in childcare support services and focus on high-value projects. While the company forecasts continued revenue and net profit growth for FY2027 May, the projected decrease in ordinary profit is a point investors may want to monitor. This could suggest shifts in operational costs or non-operating income that warrant further examination.

• Choushimaru Co., Ltd. announced its financial results for the first quarter of the fiscal year ending February 2027 (March 1, 2026 to May 31, 2026).
• Net sales reached ¥6,338 million, representing a 10.8% increase compared to the same period last year.
• Operating profit was ¥787 million (+47.1% year-on-year), and ordinary profit was ¥796 million (+46.9% year-on-year).
• Quarterly net income significantly increased by 95.6% year-on-year to ¥507 million.
• Basic earnings per share for the quarter were ¥40.52.
• The number of stores at the end of the first quarter was 93.
• The equity ratio stood at 70.3% as of the end of the first quarter of FY2027.

Choushimaru’s Q1 FY2027 results show substantial year-on-year growth across net sales and all profit metrics, with quarterly net income nearly doubling. This performance may suggest that the company’s strategic initiatives, including refining existing businesses, new store openings, DX promotion, talent acquisition, and overseas expansion, are contributing positively to its financial health. Given the challenging operating environment in the restaurant industry, the sustained impact of these strategies on future profitability will be worth monitoring.

• Create SD Holdings Co., Ltd. resolved to increase the year-end dividend for the fiscal year ending May 31, 2026, at a Board of Directors meeting held on July 13, 2026.
• The per-share year-end dividend for the fiscal year ending May 2026 has been revised to ¥48.00, an increase of ¥3.00 from the previous forecast of ¥45.00 (announced on July 14, 2025).
• Consequently, the total annual dividend per share for the fiscal year ending May 2026 is projected to be ¥93.00, including an interim dividend of ¥45.00, representing a ¥15.00 increase from the previous fiscal year (May 2025) of ¥78.00.
• The total dividend amount is expected to be ¥6,008 million, with retained earnings as the source of dividends.
• This resolution is scheduled to be submitted for approval at the 29th Ordinary General Meeting of Shareholders on August 21, 2026.

Create SD Holdings has announced an increase in its year-end dividend for the fiscal year ending May 2026. This increase aligns with the company’s stated policy of “continuously and stably increasing dividends,” which may be seen as a strong commitment to shareholder returns. The rise in the annual dividend compared to the previous fiscal year could suggest a robust business foundation and confidence in future performance.

• MERF announced its consolidated financial results for the third quarter of the fiscal year ending August 2026 (September 1, 2025 – May 31, 2026).
• Consolidated results show net sales of ¥73.49 billion (an 18.6% increase year-on-year), operating profit of ¥3.40 billion (compared to an operating loss of ¥375 million in the prior year), ordinary profit of ¥3.46 billion (compared to an ordinary loss of ¥546 million in the prior year), and net profit attributable to owners of parent of ¥2.28 billion (compared to a net loss of ¥388 million in the prior year).
• Diluted earnings per share for the quarter were ¥161.08.
• The full-year consolidated earnings forecast has been revised, anticipating net sales of ¥105.98 billion, operating profit of ¥4.56 billion, ordinary profit of ¥4.56 billion, net profit attributable to owners of parent of ¥2.81 billion, and diluted earnings per share of ¥198.99.
• The dividend forecast has been revised for the year-end dividend from ¥20.00 to ¥30.00, making the total annual dividend ¥40.00 (¥10.00 for Q2 + ¥30.00 for year-end forecast).

MERF’s Q3 FY2026 results demonstrate significant year-on-year growth in net sales and a return to profitability across key earnings metrics. The substantial increase in net sales appears to be driven primarily by the Non-Ferrous Metals Business, likely benefiting from rising copper prices and a depreciating yen. The positive performance in the Arts and Crafts Business, supported by strong gold product sales and character products, also suggests a broad-based improvement in the company’s profitability.

• Cosmos Pharmaceutical Co., Ltd. announced its consolidated financial results for the fiscal year ended May 2026 (June 1, 2025 – May 31, 2026).
• Consolidated net sales reached ¥1,099,583 million (up 8.7% year-on-year), consolidated operating profit was ¥42,353 million (up 4.8%), consolidated ordinary profit was ¥44,614 million (up 3.4%), and net income attributable to owners of parent was ¥32,046 million (up 3.4%).
• The total number of stores at the end of the consolidated fiscal year increased by 99 from the previous fiscal year-end to 1,708, with 105 new stores opened (6 stores closed).
• Diluted earnings per share for the period was ¥404.33, an increase from ¥390.86 in the previous period.
• For the fiscal year ending May 2027, the company forecasts consolidated net sales of ¥1,190,000 million (up 8.2% year-on-year) and net income attributable to owners of parent of ¥30,700 million (down 4.2% year-on-year).

Cosmos Pharmaceutical’s FY2026 May results show both revenue and profits increased, suggesting that the aggressive store expansion strategy has contributed to its performance. The opening of 105 new stores highlights the company’s robust growth strategy. However, the forecast for FY2027 indicates continued revenue growth but a projected decrease in net income, which may warrant attention regarding future profitability trends.

• CrowdWorks Inc. has revised its consolidated earnings forecast upward for the full fiscal year ending September 2026.
• The consolidated operating profit forecast has been revised from the previous projection of △1,000 million yen to 0 million yen, to the updated range of 0 million yen to 300 million yen.
• The EBITDA (Non-GAAP) forecast has been revised from the previous projection of △350 million yen to 650 million yen, to the updated range of 510 million yen to 810 million yen.
• The forecasts for net sales and gross profit remain unchanged from the previous announcement, at 20,000 million yen and 8,400 million yen, respectively.
• The reason for the revision is attributed to the postponement of some consultant hiring investments for DX consulting business expansion and the deferral of marketing and brand investments planned for the current fiscal year, leading to a delay in the timing of expenses such as personnel costs, recruitment-related costs, and advertising expenses.

• For the second quarter of the fiscal year ending November 2026, consolidated revenue reached ¥14.32 billion, representing a +40% year-over-year increase (excluding the impact of AKASHI business succession).
• Company-wide SaaS ARR was ¥47.67 billion, showing a +34% year-over-year growth.
• Adjusted EBITDA stood at ¥2.28 billion, with the margin improving by +9.8 percentage points year-over-year.
• Net new ARR from mid-sized businesses reached +¥2.18 billion, and organic net new ARR was +¥1.53 billion, both setting new historical records.
• The full-year guidance for fiscal year 2026 was revised upwards, with revenue now projected between ¥60.5 billion and ¥62.3 billion, adjusted EBITDA between ¥10.5 billion and ¥11.5 billion, and operating income between -¥0.5 billion and +¥1.5 billion.

Money Forward’s Q2 FY2026 financial results indicate robust growth across key financial metrics, particularly in revenue and SaaS ARR. The upward revision of the full-year guidance suggests that strong performance in the Business segment, driven by the card business, and anticipated sales from investment securities in the Finance segment are contributing factors. The improvement in adjusted EBITDA margin could be seen as an indication of enhanced profitability and effective cost management.

• G-CNS announced on July 13, 2026, that its Board of Directors approved a dividend distribution from surplus (special dividend) with a record date of May 31, 2026.
• The per-share dividend is set at ¥61.00, comprising an ordinary dividend of ¥55.00 and a special dividend of ¥6.00.
• This amount exceeds the most recent dividend forecast of ¥55.00 per share, which was announced on April 10, 2026.
• For the previous fiscal year (May 2025), the per-share dividend was ¥75.00 (¥49.00 ordinary dividend + ¥26.00 commemorative dividend).
• The total dividend amount is ¥177,263,682, with an effective date of August 28, 2026, and the source of the dividend is retained earnings.
• This dividend proposal is scheduled to be submitted for approval at the 41st Annual General Meeting of Shareholders on August 27, 2026.

G-CNS has a basic policy of progressive dividends with a target payout ratio of 30% or more. The special dividend is attributed to progress in business performance and consideration of a one-time gain due to a review of tax effect accounting. This decision to exceed the recent forecast by including a special dividend may signal the company’s commitment to shareholder returns. The ordinary dividend component set at ¥55, under its progressive dividend policy, could be viewed as a positive signal for investors.

• Ｇ－ワンプラ (G-Wunpura) announced its financial results for the third quarter of the fiscal year ending August 2026 (September 1, 2025 to May 31, 2026).
• Net sales reached ¥1,448 million, marking an 11.8% decrease compared to the same period in the previous year.
• The company reported an operating loss of ¥167 million (compared to an operating loss of ¥174 million in the prior year period) and an ordinary loss of ¥183 million (compared to an ordinary loss of ¥194 million).
• Net loss for the quarter was ¥291 million (compared to a loss of ¥208 million in the prior year period), including an extraordinary loss of ¥81 million for impairment of fixed assets (operating rights).
• The equity ratio at the end of the current period was 17.3% (compared to 30.0% at the end of the previous fiscal year).
• The company’s full-year performance forecast for August 2026 remains undisclosed due to the volatile competitive environment in the mobile game market.

• Full-year revenue for the fiscal year ended May 2026 reached ¥53,761 million, a 24.4% increase year-over-year.
• Adjusted operating income was ¥8,427 million, marking a 137.0% increase year-over-year and achieving a record high. The adjusted operating profit margin improved from 8.2% to 15.7%.
• Ordinary profit increased by 197.8% to ¥8,170 million, and net income attributable to owners of the parent surged by 1,497.7% to ¥6,778 million.
• Revenue for the accounting AX service “Bill One” grew 39.7% year-over-year to ¥13,679 million, with ARR (Annual Recurring Revenue) increasing 34.9% year-over-year to ¥14,782 million.
• The “Sansan” business segment reported a 14.0% increase in contracts year-over-year and maintained a low churn rate of 0.55%.

Sansan’s FY2026 May full-year results highlight a significant surge in adjusted operating income to a record high, alongside robust revenue growth. This performance suggests the company successfully balanced continued growth investments with enhanced profit generation. The sustained high growth and improved profitability of the “Bill One” service appear to be key drivers of the overall positive financial outcome.

• NIITAKA Co., Ltd. announced on July 13, 2026, a revision to its year-end dividend forecast for the fiscal year ending May 2026.
• The revised year-end dividend per share is 39 yen.
• This revision results in a revised annual dividend forecast of 77 yen per share.
• The reason for the dividend forecast revision is based on the company’s fundamental policy regarding profit distribution, which aims for a Dividend on Equity (DOE) of 3% or more, taking into account the performance for the fiscal year ending May 2026.
• The previous annual dividend forecast was 76 yen.

This dividend increase announcement may suggest the company’s commitment to its shareholder return policy of maintaining a Dividend on Equity (DOE) of 3% or more. The revised dividend forecast could also reflect management’s confidence in the company’s financial performance outlook. For investors, this information is crucial for monitoring the consistency of the company’s dividend policy.

• P-Kyobashi Art Residence Co., Ltd. announced its consolidated financial results for the first half of the fiscal year ending November 2026 (December 1, 2025 – May 31, 2026).
• Consolidated net sales were ¥4,118 million (down 21.2% year-on-year), operating profit was ¥540 million (down 39.5% year-on-year), ordinary profit was ¥318 million (down 58.6% year-on-year), and net profit attributable to owners of the parent was ¥187 million (down 62.6% year-on-year).
• Basic earnings per share for the interim period stood at ¥46.90 (compared to ¥125.42 in the previous corresponding period).
• As of the end of the interim consolidated accounting period, total assets were ¥18,337 million, net assets were ¥2,501 million, and the equity ratio was 13.6%.
• The full-year consolidated performance forecast and the annual dividend forecast (¥58.50 for the year-end, total ¥58.50) for the fiscal year ending November 2026 remain unchanged from the most recently published figures.

The significant decline in revenue and profits during the interim period appears to be primarily due to the concentration of property deliveries in the second half for the real estate development business. Conversely, the ESG-related business achieved increased revenue and profit, which may suggest a shift in the company’s business portfolio. Investors will likely monitor whether the unchanged full-year forecast can be achieved through a strong second-half performance.

• MITRA GROUP disclosed anticipated questions and answers regarding its Q1 FY2027 financial results.
• Consolidated net sales increased by 8.1% year-on-year, and operating profit increased by 195.5% year-on-year, marking a start with increased revenue and profit.
• The company acknowledged that the operating profit includes a temporary factor from the reversal of loan loss provisions due to the collection of certain receivables.
• The increase in net sales was primarily driven by revenue growth in the Financial Solutions, Real Estate Solutions, and Professional Services Solutions businesses.
• As of Q1, the progress rate towards the full-year forecast is 20.0% for consolidated net sales and 14.9% for consolidated operating profit.

MITRA GROUP’s Q1 FY2027 saw significant revenue and profit growth; however, investors may note that the operating profit was boosted by a temporary factor from the reversal of loan loss provisions. For the full-year target, the company has identified improving core profitability excluding this temporary factor, achieving profitability in the Real Estate Solutions business, and recovering from revenue and profit decline in the Architecture Solutions business as key challenges. The progress in these areas could be a focus for investors moving forward.

• Sankyo Co. disclosed key questions and answers from 27 individual meetings with institutional investors and analysts held since the FY2026 earnings briefing on May 28, 2026.
• For FY2027, the Japan segment is expected to be flat year-over-year due to the reversal of a one-off new project launch, while the North and South America segment anticipates a recovery to pre-prior year profitability following the resolution of tariff impacts and production disruptions. The Europe segment forecasts a slight operating profit from price transfers and fixed cost reductions.
• The foreign exchange sensitivity for operating profit is estimated at approximately JPY 80 million for every 1-yen fluctuation (yen depreciation or appreciation) against the US dollar.
• In the North and South America segment, the acquisition of the Mexican subsidiary is expected to contribute approximately JPY 7 billion in annual sales this fiscal year, with sales projected to double next fiscal year due to new business launches for a major US automaker.
• The data center business has seen a significant increase in inquiries for multiple large-scale projects since securing mass production orders, with contributions to performance expected by FY2027 after prototype delivery and evaluation.
• To achieve the FY2030 ROE target of 15%, the company prioritizes profit improvement through structural reforms, particularly in the Japan, Europe, and China segments where ROIC is below WACC. The next update on capital policy is planned for autumn of this year or by year-end at the latest.

This IR disclosure aims to enhance stakeholder communication and fair disclosure by providing concrete answers to specific questions raised in individual meetings, which could facilitate a deeper understanding of the company’s management status. The detailed regional outlooks, progress in the data center business, and explicit strategy towards the ROE target offer investors crucial insights into the company’s future direction. The disclosed foreign exchange sensitivity and detailed plans for the Mexican operation are noteworthy points for analyzing potential future earnings volatility.

• DENSO Corporation has resolved to conduct an absorption-type merger with its wholly-owned subsidiary, DENSO CREATE Corporation, and an absorption-type company split regarding DENSO TECHNO Corporation’s in-vehicle software business.
• The effective date is scheduled for January 1, 2029, with the merger agreement and company split agreement expected to be concluded on October 1, 2028.
• In the absorption-type merger, DENSO will be the surviving company and DENSO CREATE will be the dissolving company. In the absorption-type company split, DENSO will be the successor company and DENSO TECHNO will be the splitting company.
• These transactions qualify as a simplified merger and simplified company split for DENSO, and a short-form merger and short-form company split for DENSO CREATE and DENSO TECHNO, thus shareholder approval is not required for either company.
• There will be no increase in DENSO’s stated capital due to the absorption-type company split, and the impact on DENSO’s consolidated and non-consolidated financial results is stated to be minor.

This organizational restructuring aims to strengthen in-vehicle software development capabilities and talent development amidst the accelerating intelligence of automobiles. Consolidating software development resources within the DENSO Group could enhance future technological competitiveness. The use of simplified and short-form procedures for wholly-owned subsidiaries also streamline the process.

• Curves Holdings Co., Ltd. announced its consolidated financial results for the third quarter of the fiscal year ending August 2026.
• For the nine months ended May 31, 2026 (September 1, 2025 – May 31, 2026), consolidated net sales were ¥31,570 million (up 13.8% year-on-year), operating profit was ¥6,150 million (up 22.0%), ordinary profit was ¥6,006 million (up 18.4%), and net profit attributable to owners of parent was ¥3,819 million (up 18.3%).
• Net sales and all profit items achieved record highs for the respective period.
• As of May 31, 2026, the number of “Curves for Women” fitness clubs in Japan reached 2,005, and membership grew to 890,000, marking a record high for a third quarter end.
• The full-year consolidated earnings forecast for the fiscal year ending August 2026 remains unchanged, with projected net sales of ¥42,300 million, operating profit of ¥7,700 million, ordinary profit of ¥7,570 million, and net profit attributable to owners of parent of ¥4,850 million.

Curves Holdings’ Q3 results indicate robust business performance, with record highs in sales and all profit categories. The record-high membership for its core “Curves” business in Japan may suggest a strengthening revenue base for the company. With the full-year forecast unchanged, monitoring the performance in the final quarter will be key for investors.

• For the consolidated fiscal year ended May 2026, G-Enjin reported net sales of ¥2,699 million (down 7.6% year-on-year), operating profit of ¥361 million (down 57.0% year-on-year), ordinary profit of ¥419 million (down 50.4% year-on-year), and net income attributable to parent company shareholders of ¥250 million (down 53.6% year-on-year).
• The decline in net sales is attributed to a decrease in personnel in the core PR consulting business.
• During the May 2026 fiscal year, there was a significant change in the scope of consolidation, with Crossroads Inc., En Journey Inc., and Hotarus Inc. becoming new consolidated subsidiaries.
• The year-end dividend is ¥20.00, bringing the total annual dividend to ¥40.00, resulting in a payout ratio of 111.8%.
• The consolidated earnings forecast for the fiscal year ending May 2027 projects net sales of ¥3,510 million (up 30.0% year-on-year), operating profit of ¥322 million (down 10.8% year-on-year), ordinary profit of ¥344 million (down 17.9% year-on-year), and net income attributable to parent company shareholders of ¥195 million (down 22.0% year-on-year).

G-Enjin’s May 2026 financial results show a decline in net sales and all profit metrics compared to the previous fiscal year. This may be attributed to a reduction in personnel in the core PR business and increased cost of sales due to the business characteristics of newly consolidated subsidiaries. However, the May 2027 forecast anticipates revenue growth, suggesting that the expansion of the business base through these new subsidiaries could be a key factor for future performance.

• Kojima Co., Ltd. resolved to change its dividend policy and revise its year-end dividend forecast (increase) for the August 2026 fiscal year at a Board of Directors meeting held on July 13, 2026.
• The new dividend policy establishes a quantitative target of a “40% payout ratio” to further enhance shareholder returns.
• This new dividend policy will be applied starting from the August 2026 fiscal year.
• The year-end dividend forecast for the August 2026 fiscal year has been revised upwards by ¥4, from the previously projected ¥24 per share to ¥28 per share.
• Consequently, the total annual dividend for the August 2026 fiscal year is also expected to be ¥28.

This announcement suggests Kojima’s increased emphasis on shareholder returns as a key management priority. The establishment of a clear payout ratio target may enhance transparency and predictability for investors. Moving forward, how this policy contributes to the company’s long-term value creation will be worth monitoring.

• Takeda i P Holdings Co., Ltd. completed the acquisition of Dai-ei Electronics Co., Ltd. on July 13, 2026, making it a wholly-owned subsidiary.
• The total acquisition cost for Dai-ei Electronics was approximately ¥2,305 million, comprising ¥2,289 million for common shares and an estimated ¥16 million for advisory fees.
• Takeda i P Holdings acquired 100% of Dai-ei Electronics’ outstanding shares, totaling 156,440 shares.
• Dai-ei Electronics’ business activities include printed circuit board design, board electrical inspection, and 3D-MID design services.
• The impact of this acquisition on Takeda i P’s consolidated results for the fiscal year ending March 2027 is currently under review.

This acquisition aligns with Takeda i P Holdings’ strategy to expand its semiconductor-related mask business, leveraging its existing printing-related operations. Integrating Dai-ei Electronics’ expertise in printed circuit board design and established customer base may suggest a move towards enhancing the group’s technological capabilities and market reach. Investors might monitor future disclosures regarding the specific financial impact on the company’s consolidated earnings for the fiscal year ending March 2027.

• Daiwa Co., Ltd. announced its consolidated financial results for the first quarter of the fiscal year ending February 2027 (March 1, 2026 – May 31, 2026).
• Net sales amounted to ¥4,124 million, representing a 0.9% decrease compared to the same period of the previous fiscal year.
• Operating profit was ¥203 million, an increase of 10.2% year-on-year.
• Ordinary profit was ¥180 million, a decrease of 7.0% year-on-year.
• Profit attributable to owners of parent was ¥176 million, a decrease of 6.9% year-on-year.
• Basic earnings per share for the quarter were ¥31.42.
• Total assets stood at ¥27,065 million, net assets at ¥5,541 million, and the equity ratio was 20.5%.
• The consolidated performance forecast for the fiscal year ending February 2027, for both the cumulative second quarter and the full year, remains unchanged from the forecast announced on April 10, 2026.

In the first quarter consolidated results, while sales slightly decreased, operating profit increased, whereas ordinary profit and profit attributable to owners of parent declined. This could suggest an improvement in profitability at the operating level due to better gross margins or controlled selling, general, and administrative expenses, but a deterioration in non-operating income/expenses may have impacted the final profit. Regarding the financial position, total assets decreased, yet net assets increased and the equity ratio improved, indicating a strengthened financial foundation.

• G-MBS announced its non-consolidated financial results for the fiscal year ended May 2026 (June 1, 2025, to May 31, 2026).
• For the period, net sales were ¥5,029 million (up 6.7% year-on-year), and operating profit was ¥721 million (up 15.3% year-on-year).
• Recurring profit reached ¥945 million (up 40.6% year-on-year), and net profit was ¥566 million (up 20.0% year-on-year).
• Earnings per share stood at ¥81.07, with a self-capital ratio of 75.9%.
• The year-end dividend for the fiscal year ended May 2026 was set at ¥15.00 per share (an increase of ¥2.00 from the previous year).
• The earnings and dividend forecasts for the fiscal year ending May 2027 are currently undecided due to difficulties in reasonable estimation.

G-MBS’s FY2026/5 results demonstrate solid growth across all key financial metrics, with recurring profit showing a particularly strong increase over 40%. This growth appears to be supported by non-operating income factors such as insurance cancellation gains and securities redemption gains related to foreign corporate bonds. The decision to keep the FY2027/5 outlook undecided suggests the company’s cautious stance regarding the potential impact of external factors, such as the Middle East situation, on its business environment.

• H-share Leverage Double (Fund Name: China H-share Bull 2x ETF, Code: 1572) announced its interim financial results for the fiscal year ending December 2026 on July 13, 2026.
• Net assets for the interim period (December 5, 2025 – June 4, 2026) totaled ¥2,045 million, a decrease from ¥2,521 million at the end of the previous period.
• The Net Asset Value (NAV) per 10 units at the end of the interim period was ¥73,050, down from ¥80,040 at the end of the previous period.
• Major investment assets comprised 60.6% (¥1,239 million) of the total, while cash, deposits, and other assets (net of liabilities) accounted for 39.4% (¥806 million).
• The number of outstanding units for the interim period was 280 thousand units, a decrease from 315 thousand units at the previous period-end, following 35 thousand units issued and 70 thousand units redeemed.

The interim results indicate a decline in both net assets and the NAV per 10 units compared to the previous period-end, which may suggest shifts in market conditions or the fund’s operational performance. The decrease in outstanding units also points to investor activity worth monitoring. Detailed breakdowns of the operational status provide essential information for investment considerations.

• Simple-X NY Dow Jones Index ETF (Code: 1679) announced its interim financial results for the fiscal year ending December 2026, covering the period from December 7, 2025, to June 6, 2026.
• Net assets at the end of the interim period (June 2026) totaled ¥1,524 million (100.0% composition), an increase from ¥1,493 million at the end of December 2025.
• The Net Asset Value (NAV) per 10 units as of June 6, 2026, was ¥662,630, up from ¥597,350 at the end of December 2025.
• Outstanding units decreased to 23 thousand units at the end of the interim period, from 25 thousand units at the end of December 2025, due to 2 thousand units redeemed with no new subscriptions.
• Total operating revenue for the interim period was ¥154,063,142, total operating expenses were ¥3,069,310, resulting in an interim net profit of ¥150,993,832.

The Simple-X NY Dow Jones Index ETF shows an increase in both net assets and NAV per 10 units for the interim period. This appears to be primarily driven by a positive shift in gains/losses from securities trading, contrasting with the negative figure in the previous interim period. The simultaneous decline in outstanding units and rise in NAV could suggest a potentially concentrated value per unit, which investors may find noteworthy when evaluating the fund’s performance.

• Festaria HD reported consolidated net sales of ¥7,483 million for the third quarter of the fiscal year ending August 2026 (September 1, 2025, to May 31, 2026), marking an 8.9% increase year-on-year.
• During the same period, operating profit decreased by 41.3% year-on-year to ¥87 million. Ordinary profit was ¥95 million (down 45.6% YoY), and profit attributable to owners of parent was ¥21 million (down 81.7% YoY).
• Domestic store sales increased by 8.0% year-on-year, and e-commerce sales rose by 46.7% year-on-year. The number of domestic stores increased by 3 to 78 compared to the end of the previous fiscal year.
• Gross profit increased by 5.7% year-on-year due to higher sales, but the gross profit margin decreased by 1.85 percentage points, attributed to soaring raw material prices (gold, platinum).
• The full-year consolidated earnings forecast for the fiscal year ending August 2026 (September 1, 2025, to August 31, 2026) remains unchanged, with projected net sales of ¥10,100 million (up 7.4% YoY), operating profit of ¥330 million (up 14.0% YoY), ordinary profit of ¥260 million (down 8.7% YoY), and profit attributable to owners of parent of ¥160 million (down 9.3% YoY).

Festaria HD’s Q3 results show robust sales growth but a significant decline in profitability. This divergence appears to be driven by strong domestic and e-commerce sales being offset by surging raw material costs, particularly for gold and platinum, which pressured gross profit margins. With the full-year forecast unchanged, investors may monitor the company’s strategies for managing raw material price volatility and improving profitability through enhanced supply chain management.

• Silicon Studio announced its unaudited financial results for the second quarter (interim period) of the fiscal year ending November 2026.
• For the interim period, net sales were ¥1,909 million (down 13.8% year-over-year), with an operating loss of ¥185 million, ordinary loss of ¥185 million, and net loss attributable to owners of parent of ¥220 million. In the prior year’s interim period, the company reported an operating income of ¥121 million and net income of ¥178 million.
• The Development Promotion & Support segment recorded net sales of ¥1,119 million (down 18.6% YoY) and segment profit of ¥0 million (down 99.7% YoY), attributed to the conclusion of major projects and the recording of a ¥75 million allowance for loss on received orders for a 3DCG video production project as cost of sales.
• The Human Resources segment reported net sales of ¥789 million (down 5.9% YoY) and segment profit of ¥138 million (down 10.6% YoY).
• The full-year forecast has been revised, anticipating net sales of ¥4,231 million (down 1.7% YoY) and a net loss of ¥228 million (compared to a net profit in the previous fiscal year). The annual dividend forecast for the fiscal year is ¥0.00 per share.

The significant decline in the Development Promotion & Support business, primarily due to the completion of large projects and the provision for loss on received orders, appears to be a key factor in the interim period’s negative performance. The company’s strategic focus on visualization technology in industrial sectors could indicate a potential shift in business focus moving forward. The revised full-year forecast for a net loss and the absence of a dividend payout may suggest ongoing challenges in the operating environment.

• Inter-Action Corporation announced its consolidated financial results for the fiscal year ended May 31, 2026 (June 1, 2025 to May 31, 2026).
• Consolidated net sales were ¥4,822 million (down 27.7% year-on-year), operating income was ¥702 million (down 50.5% year-on-year), ordinary income was ¥835 million (down 39.7% year-on-year), and profit attributable to owners of parent was ¥530 million (down 45.8% year-on-year).
• The primary reason for the decline was sluggish product sales in the IoT-related business.
• For the fiscal year ending May 31, 2027, the company forecasts consolidated net sales of ¥7,212 million (up 49.6% year-on-year), operating income of ¥1,599 million (up 127.7% year-on-year), and profit attributable to owners of parent of ¥1,049 million (up 97.8% year-on-year).
• The annual dividend for FY2026 May was ¥34.00 per share at year-end, totaling ¥44.00 (an increase of ¥1.00 from the previous year). For FY2027 May (forecast), a year-end dividend of ¥45.00 (including a special dividend of ¥10.00) is planned, totaling ¥55.00.

The significant decline in revenue and profit for the fiscal year ended May 2026, primarily due to weak sales in the IoT-related business, highlights the impact of sector-specific market conditions on companies with concentrated business portfolios. Conversely, the substantial increase in revenue and profit projected for the fiscal year ending May 2027 could suggest an anticipated recovery in the business environment or the positive impact of new initiatives. Investors may also focus on the dividend payout ratio trends and the planned special dividend as key indicators.

• Yamashita Healthcare Holdings announced its consolidated financial results for the fiscal year ended May 2026.
• Net sales amounted to ¥64,149 million, representing a 0.5% decrease year-on-year.
• Operating profit was ¥737 million (down 12.1% year-on-year), and ordinary profit was ¥877 million (down 3.5% year-on-year).
• Net profit attributable to owners of parent increased by 5.1% year-on-year to ¥648 million.
• The year-end dividend for the period was raised to ¥107.00, up from ¥75.00 in the previous year, making the total annual dividend ¥107.00.
• For the fiscal year ending May 2027, the company forecasts consolidated net sales of ¥69,794 million (an 8.8% increase year-on-year), operating profit of ¥833 million (a 13.1% increase), and net profit attributable to owners of parent of ¥553 million (a 14.6% decrease).

While Yamashita Healthcare’s sales and operating profit declined in FY2026, the increase in net profit attributable to owners of parent may suggest a shift in business structure or effective cost management in certain areas. The significant dividend increase could also indicate a strong commitment to shareholder returns. The forecast for the next fiscal year projects increases in sales and operating profit but a decrease in net profit, which warrants monitoring of the company’s future strategies and their impact on profitability.

• U-NEXT HOLDINGS has announced its unaudited consolidated financial results for the third quarter of the fiscal year ending August 2026 (September 1, 2025 – May 31, 2026).
• Consolidated net sales reached ¥332,320 million, marking a 17.2% increase year-on-year.
• Operating income for the period was ¥25,233 million, a 4.2% increase compared to the prior year’s same period.
• Ordinary income decreased by 0.9% to ¥23,728 million, and net income attributable to owners of parent declined by 4.8% to ¥12,919 million.
• EBITDA increased by 9.5% to ¥35,735 million.
• The full-year consolidated performance forecast for the fiscal year ending August 2026, including net sales of ¥424,000 million and operating income of ¥33,500 million, remains unchanged from the announcement on October 14, 2025.
• The scope of consolidation for the current cumulative quarter includes the addition of XING INC.

U-NEXT’s strong growth in net sales and operating income during the third quarter suggests continued business expansion. However, the slight decline in ordinary income and net income attributable to owners of parent warrants attention, which could be attributed to various factors including the consolidation of new entities. The increase in EBITDA may indicate healthy cash generation from core operations. The unchanged full-year forecast could imply management’s confidence in achieving its targets despite some mixed results in profitability metrics.

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

• Kabuki-za Co., Ltd. announced its consolidated financial results for the first quarter of the fiscal year ending February 2027 (March 1, 2026, to May 31, 2026).
• Net sales reached 905 million JPY (up 6.1% YoY), operating income was 103 million JPY (up 18.0% YoY), ordinary income was 124 million JPY (up 18.8% YoY), and net income attributable to owners of the parent company was 84 million JPY (up 31.4% YoY).
• By segment, Real Estate Leasing reported sales of 504 million JPY (up 0.5% YoY), Dining and Food Service sales were 189 million JPY (up 4.9% YoY), and Retail sales were 212 million JPY (up 23.5% YoY).
• The Retail business showed the highest growth, with a 23.5% increase in sales, attributed to a continued increase in tourists to Kabuki-za and strong merchandise sales at “Kabukicho Daikabuki” at Theater Milano-Za.
• The consolidated earnings forecast for the full fiscal year ending February 2027 remains unchanged from the announcement on April 13, 2026, projecting full-year net sales of 3,697 million JPY and net income attributable to owners of the parent company of 237 million JPY.

Kabuki-za’s Q1 results indicate robust growth across all segments, with particularly strong performance in the retail sector, likely benefiting from increased tourism and specific event contributions. The substantial increase in net income may suggest effective operational improvements. However, with the full-year forecast remaining unchanged, investors may monitor how the company plans to maintain this momentum in subsequent quarters relative to its initial projections.

• Ume no Hana Group Co., Ltd. has issued a correction to a portion of its “Consolidated Financial Results for the Fiscal Year Ended April 2026 (Japanese GAAP)” initially announced on June 12, 2026.
• The corrections primarily relate to numerical data within the “Consolidated Operating Results” and “Dividends” sections of the summary information.
• The “Earnings Per Share” for the fiscal year ended April 2026 was revised from the original “26.73 yen” to “28.52 yen.”
• The “Dividend Payout Ratio (Consolidated)” for the fiscal year ended April 2026 was revised from the original “37.4%” to “35.1%.”
• The “Average Number of Shares Outstanding during the Period” under “Number of Issued Shares (Common Stock)” for the FY2027/4 consolidated earnings forecast was revised from the original “8,875,597 shares” to “8,875,594 shares.”
• The company stated that these corrections have no impact on overall business performance.

These revisions primarily address specific numerical data points, indicating the company’s commitment to ensuring the accuracy of its disclosed information. While individual figures were corrected, the explicit statement that the overall business performance remains unaffected may reassure investors. This emphasis on accuracy in reporting is a key aspect for continuous investor confidence.

• P-IZUMI resolved to acquire shares of Fuji Sekkei Co., Ltd., making it a subsidiary, at its Board of Directors meeting held on July 13, 2026.
• Fuji Sekkei Co., Ltd. specializes in architectural design (design work) and energy-saving/environmental assessment support services.
• P-IZUMI will acquire 1,900 shares of Fuji Sekkei Co., Ltd., representing a 52.63% voting rights ownership ratio.
• The scheduled date for the share transfer is July 30, 2026.
• The company anticipates that this transaction will have a minor impact on its consolidated earnings for the current fiscal year.

This M&A transaction appears to be part of P-IZUMI’s strategy to further expand its architectural environment, disaster prevention, and BIM solution businesses, leveraging the increased corporate recognition and credibility gained from its listing on TOKYO PRO Market. The integration of Fuji Sekkei’s expertise in architectural design and energy-saving solutions with P-IZUMI’s customer base could potentially generate business synergies. While the acquisition price remains undisclosed, the progress of business integration moving forward may be worth monitoring for investors.

• Access Group Holdings, Inc. entered into a business alliance agreement with Gakusei Joho Center Co., Ltd. on July 13, 2026.
• The alliance aims to expand the business domains of both companies, addressing the growing demand for job placement support amidst Japan’s declining working population and diversifying recruitment market.
• Access Group will be responsible for providing job search information, consultation services, referrals to recruiting companies, and matching services for over 56,000 residents of “student apartments and dormitories” managed by Gakusei Joho Center.
• Both companies will mutually complement and share their “university career center networks” to establish a broader and more efficient support system for universities and students.
• Future initiatives include joint development of “student marketing strategies” leveraging managed properties and collaboration in BPO services.
• While the immediate impact on the current consolidated fiscal year’s performance is expected to be minor, the alliance is anticipated to contribute to the performance of the human resources introduction business within the “Human Resources Solutions Business” segment in the future.

This alliance may suggest Access Group’s strategic move to address demographic shifts in Japan by leveraging Gakusei Joho Center’s extensive student network, potentially opening new avenues for talent acquisition and promotion services. The direct access to over 56,000 student residents could significantly enhance Access Group’s human resources introduction business. The mutual strengthening of university networks might also contribute to a more robust business foundation.