Japan Stock IR Daily – October 08, 2026 (36 reports)

• P-Digitalberry Co., Ltd. (Code: 645A) was listed on the TOKYO PRO Market of the Tokyo Stock Exchange on October 8, 2026.
• For the fiscal year ending March 2027 (forecast), the company projects sales of ¥295 million (+12.3% YoY), operating profit of ¥23 million (+126.8% YoY), ordinary profit of ¥22 million (+135.7% YoY), and net profit of ¥15 million (+97.0% YoY).
• Actual results for the fiscal year ended March 2026 were sales of ¥262 million (+5.2% YoY), operating profit of ¥10 million (+55.6% YoY), ordinary profit of ¥9 million (+53.5% YoY), and net profit of ¥7 million.
• The FY2027/3 forecast assumes the promotion of digital marketing support specialized for the manufacturing industry and the expansion of services centered on AIO (AI search optimization) measures.
• The dividend per share is ¥0.00 for the fiscal years ended March 2025 and 2026, and is also projected to be ¥0.00 for the fiscal year ending March 2027.

P-Digitalberry’s listing on the TOKYO PRO Market is accompanied by a robust earnings forecast for FY2027/3, with significant growth projected across all profit metrics, particularly in operating profit. This anticipated growth appears to be driven by an enhanced focus on digital marketing services for the manufacturing sector and advancements in AI search optimization. Investors may monitor the company’s execution of these growth strategies following its market debut.

• Global X Ultra-Long US Treasury ETF (hedged, code: 179A) announced its financial results for the 2026 August period (February 25, 2026, to August 24, 2026).
• Net assets at the end of the period were ¥21,127 million, an increase from ¥20,839 million in the 2026 February period.
• Outstanding units increased from 78,500 thousand units at the previous period-end to 88,400 thousand units at the current period-end. New subscriptions were 16,800 thousand units, and redemptions were 6,900 thousand units.
• The net asset value (NAV) per 100 units decreased from ¥26,548 in the 2026 February period to ¥23,899 in the 2026 August period.
• Distribution per 100 units remained at ¥270 for the 2026 August, May, and February periods, following ¥290 in the 2025 November period.

The increase in net assets and outstanding units suggests ongoing investor interest and capital inflows into the fund. However, the decline in the NAV per 100 units and the reported net loss for the period in the profit and loss statement are factors worth monitoring. The consistent distribution per 100 units for the past three consecutive periods may be viewed as a sign of stability for investors.

• Global X Stablecoins & Tokenization ex-Japan ETF (Code: 512A) announced its financial results for the period ended August 2026 (February 24, 2026 to August 24, 2026) on October 8, 2026.
• Total net assets as of the end of the reporting period (August 24, 2026) were ¥475 million.
• The number of outstanding units at the end of the period was 400 thousand units, with 400 thousand units created and no units redeemed during the period.
• The net asset value per 100 units was ¥118,872.
• No distributions were made during the period, resulting in a distribution per 100 units of ¥0.
• Total operating revenue was ¥73,029,979, and net income for the period was ¥71,299,834.

The Q3 FY2026 results for Global X Stablecoins & Tokenization ex-Japan ETF mark its first financial report since inception, indicating that the fund has commenced operations with net assets of ¥475 million and a net income exceeding ¥71 million. The absence of distributions aligns with the fund’s stated policy. Investors may find it worthwhile to monitor the performance of the Mirae Asset Stablecoins and Tokenization ex-Japan Index, to which the fund is linked, for insights into future operational trends.

• For the second quarter of fiscal year 2027 (interim period), Life Corporation reported consolidated operating revenue of ¥450,051 million, representing a 2.3% increase compared to the prior year’s interim period.
• Consolidated operating profit decreased by 6.4% to ¥12,448 million, and consolidated ordinary profit decreased by 5.7% to ¥13,063 million year-on-year.
• Net profit attributable to parent company shareholders declined by 7.9% to ¥8,589 million.
• Interim basic earnings per share were ¥99.29, down from ¥107.81 in the previous year’s interim period.
• The full-year dividend forecast for fiscal year 2027 is ¥70.00 (interim ¥35.00, year-end ¥35.00), an increase from the previous fiscal year’s actual dividend of ¥65.50.
• The full-year consolidated performance forecast remains unchanged, projecting operating revenue of ¥922,500 million (up 4.7%), operating profit of ¥27,000 million (up 3.8%), ordinary profit of ¥28,000 million (up 3.4%), and net profit attributable to parent company shareholders of ¥19,000 million (up 0.9%), with basic earnings per share of ¥219.61.

Life Corporation’s Q2 FY2027 results show an increase in revenue, but a decrease in profits across all stages compared to the prior year. This could indicate the impact of rising prices, intensifying competition, and increasing personnel and other operating costs. However, the company has maintained its full-year consolidated performance forecast, which may suggest expectations for a recovery in the second half of the fiscal year.

• Dawn Co., Ltd. announced its non-consolidated financial results for the first quarter of the fiscal year ending May 2027 (June 1, 2026, to August 31, 2026).
• Net sales reached ¥325 million, representing a 7.4% increase compared to the same quarter of the previous year.
• Operating profit was ¥101 million (+27.0% YoY), ordinary profit ¥106 million (+26.2% YoY), and quarterly net income ¥72 million (+22.8% YoY).
• Within sales, cloud usage fees increased to ¥242,238 thousand (+10.9% YoY), and initial cloud setup significantly rose to ¥37,678 thousand (+108.2% YoY).
• The full-year forecast for the fiscal year ending May 2027 remains unchanged, with projected net sales of ¥1,800 million, operating profit of ¥670 million, ordinary profit of ¥687 million, and net income of ¥485 million.

Dawn’s Q1 FY2027 results show solid growth in both revenue and profit, primarily driven by the expansion of its cloud-related businesses. The consistent increase in cloud usage fees could suggest a stable revenue foundation, especially given the company’s high proportion of recurring revenue. However, as the company’s sales tend to be concentrated in the third or fourth quarters, monitoring its progress towards the full-year forecast will be important for investors.

• Sankei Chemical announced its consolidated financial results for the third quarter of the fiscal year ending November 2026 (December 1, 2025 to August 31, 2026).
• Consolidated cumulative results showed net sales of ¥5,568 million (up 11.8% year-on-year), operating profit of ¥330 million (down 10.5%), ordinary profit of ¥361 million (down 17.8%), and net income attributable to owners of parent of ¥255 million (down 8.8%).
• Sales by major product application increased across several categories: insecticides reached ¥3,071 million (up 16.2%), fungicides ¥525 million (up 4.5%), insecticide-fungicides ¥422 million (up 54.2%), and herbicides ¥536 million (up 17.0%).
• Total assets at the end of the third consolidated fiscal quarter stood at ¥8,246 million, an increase of ¥329 million from the previous consolidated fiscal year-end, primarily due to an increase in electronically recorded monetary claims.
• The consolidated full-year earnings forecast for the fiscal year ending November 2026 remains unchanged from the most recently published forecast. The annual dividend forecast is also maintained at ¥30.00.

While Sankei Chemical achieved double-digit revenue growth year-on-year, the decline in operating and subsequent profit figures suggests that rising cost of sales and increased selling, general and administrative expenses may have impacted profitability. The significant increase in insecticide-fungicide sales, contrasting with decreases in other segments, could indicate shifting demand dynamics within their product portfolio. The growth in total assets driven by electronically recorded monetary claims might be worth monitoring for its implications on future cash flow management.

• Maruken Lease Co., Ltd. announced on October 8, 2026, the completion of its acquisition of all shares of Yusei Kogyo Co., Ltd.
• As a result, Yusei Kogyo Co., Ltd. has become a consolidated subsidiary of Maruken Lease Co., Ltd.
• This announcement is an update on the progress of the acquisition previously disclosed in the “Notice Regarding Acquisition of Shares (Making it a Subsidiary) of Yusei Kogyo Co., Ltd.” dated September 30, 2026.
• The impact of this share acquisition on Maruken Lease’s consolidated financial results for the full fiscal year ending March 2027 is stated as minor.

The announcement by Maruken Lease confirms the successful execution of its previously communicated M&A strategy. The statement regarding a minor impact on the consolidated financial results for the fiscal year ending March 2027 suggests that no significant short-term financial fluctuations are expected from this acquisition. Investors may want to monitor how this subsidiary integration might contribute to future business synergies.

• MrMax HD announced its consolidated financial results for the second quarter (interim period) of the fiscal year ending February 2027.
• Operating revenue reached ¥78,115 million (up 4.5% year-on-year), operating profit ¥3,062 million (up 9.1%), ordinary profit ¥3,001 million (up 3.1%), and net income attributable to owners of the parent ¥1,937 million (up 2.3%).
• Operating revenue and net sales (¥75,133 million, up 4.3% year-on-year) for the interim period marked a new record for an interim period.
• The full-year consolidated performance forecast remains unchanged: operating revenue ¥157,000 million (up 6.3% from previous year), operating profit ¥4,850 million (up 9.1%), ordinary profit ¥4,700 million (up 4.5%), and net income attributable to owners of the parent ¥3,100 million (up 14.2%).
• The annual dividend forecast is ¥29.00 per share for the fiscal year-end, totaling ¥29.00, with no revision from the most recently announced forecast.

• Fast Retailing Co., Ltd. reported consolidated revenue of ¥3,963.3 billion for the fiscal year ended August 2026, representing a 16.6% increase year-on-year.
• Operating profit for the same period was ¥718.4 billion, a 30.4% increase from the previous fiscal year.
• Profit attributable to owners of the parent reached ¥542.5 billion, marking a 25.3% increase year-on-year and achieving record-high results for the fifth consecutive period.
• The annual dividend for FY2026 was set at ¥850 per share, an increase of ¥350 from the prior year.
• For the fiscal year ending August 2027, the company forecasts consolidated revenue of ¥4,450.0 billion (+12.3% YoY) and profit attributable to owners of the parent of ¥560.0 billion (+3.2% YoY).
• The Japan Uniqlo segment recorded revenue of ¥1,084.8 billion (+5.7% YoY) and operating profit of ¥196.0 billion (+8.1% YoY).

Fast Retailing’s FY2026 results demonstrate strong growth across all Uniqlo segments, achieving record revenues and profits, primarily driven by the robust performance of its international Uniqlo business. While the forecast for FY2027 anticipates continued revenue growth, the projected increase in profit attributable to owners of the parent is more moderate compared to the current fiscal year, which could be a point of interest for investors.

• Albite Times Co., Ltd. announced its consolidated financial results for the second quarter (interim) of the fiscal year ending February 2027.
• Consolidated net sales reached ¥2,441 million, an increase of 1.5% compared to the same interim period last year.
• Consolidated operating profit was ¥151 million (up 84.3% YoY), ordinary profit was ¥156 million (up 93.7% YoY), and net profit attributable to parent company shareholders was ¥115 million (up 81.7% YoY).
• Basic interim earnings per share were ¥6.32.
• The full-year consolidated earnings forecast remains unchanged, projecting net sales of ¥5,024 million (up 6.5% YoY), operating profit of ¥280 million (up 74.9% YoY), ordinary profit of ¥277 million (up 64.1% YoY), and net profit attributable to parent company shareholders of ¥167 million (down 11.2% YoY).
• The Human Resource Services segment reported sales of ¥2,239 million (up 2.9% YoY) and segment profit of ¥537 million (up 19.4% YoY).
• The Sales Promotion Support segment reported sales of ¥204 million (down 11.4% YoY) and segment profit of ¥34 million (up 180.5% YoY).

These interim results indicate a notable improvement in profitability, with significant increases in operating, ordinary, and net profits, despite a modest rise in net sales. The Human Resource Services segment shows robust growth in both sales and profit, while the Sales Promotion Support segment, despite a decrease in sales, recorded a substantial increase in segment profit, which may suggest a shift in business focus or efficiency improvements. As the full-year forecast remains unchanged, the performance in the second half of the fiscal year will be worth monitoring.

• KG Information reported consolidated operating revenue of ¥2,276 million for the third quarter of fiscal year 2026 (December 21, 2025 – September 20, 2026), marking a 14.1% increase year-on-year.
• During the same period, operating income reached ¥400 million (up 62.0% YoY) and ordinary income was ¥421 million (up 61.6% YoY).
• Net income attributable to owners of the parent significantly increased by 117.9% year-on-year to ¥391 million.
• Basic earnings per share for the quarter stood at ¥53.92.
• The consolidated full-year earnings forecast for FY2026 and the annual dividend forecast (year-end dividend of ¥19.00, total annual dividend of ¥37.00) remain unchanged from the most recently announced figures.

KG Information demonstrated strong performance in its third quarter of FY2026, achieving substantial increases in operating revenue and all profit categories, largely attributed to initiatives within its HR solution and lifestyle information businesses. The more than doubling of net income attributable to owners of the parent year-on-year may suggest a significant improvement in profitability. With the full-year forecast remaining unchanged, market attention could focus on the company’s performance in the final quarter and its ability to meet the previously stated annual targets.

• Kewpie Corporation reported consolidated net sales of ¥397,119 million for the third quarter of the fiscal year ending November 2026 (December 1, 2025 to August 31, 2026), marking a 3.6% increase year-on-year.
• Operating profit for the same period was ¥31,658 million, an increase of 17.0% compared to the previous year.
• Ordinary profit reached ¥34,315 million, representing a 17.4% year-on-year increase.
• Net profit attributable to owners of parent decreased by 18.2% year-on-year to ¥21,311 million, primarily due to the absence of gains on sale of fixed assets recorded in the prior year.
• By segment, “Consumer Products,” “Food Service,” “Overseas,” and “Fine Chemicals” segments achieved both increased sales and increased profits.

Kewpie’s Q3 results indicate robust performance in net sales and operating profit, which may suggest effective strategies in domestic sales growth, a shift towards high-value-added products, and supply chain management efficiency. The decline in net profit attributable to owners of parent appears to be a one-off effect from the previous year’s fixed asset sale gains, rather than a reflection of core business performance. Furthermore, despite increased depreciation costs from new overseas factories and decreased profits in the China region, the overall overseas segment posted a profit increase, potentially indicating a successful diversified growth strategy across different regions like Asia-Pacific and the Americas.

• Omikenshi Co., Ltd. has announced the new release date for its Q1 FY2027 financial results.
• The scheduled earnings release date is now October 22, 2026 (Thursday).
• This announcement follows the postponement initially disclosed on July 24, 2026, regarding the delay of the Q1 FY2027 earnings report beyond 45 days after the quarter-end.
• The company expressed deep apologies for the concern and inconvenience caused to shareholders, investors, and other stakeholders.
• The company’s representative is President Akira Takaguchi, stock code is 3111, and it is listed on the Tokyo Stock Exchange Standard Market.

• This announcement provides a definitive date for the Q1 FY2027 earnings report, which had been previously delayed, allowing investors to anticipate the upcoming disclosure.
• While the specific reasons for the initial delay are not elaborated upon in this release, the scheduling of the earnings report may contribute to restoring market transparency and investor confidence.
• The ability to provide timely financial information, irrespective of the results themselves, is often viewed as a key indicator of corporate governance and operational stability by market participants.

• Booking Resort Co., Ltd. resolved to acquire all shares of Ogasawara Co., Ltd. and make it a subsidiary at a board meeting on October 8, 2026, signing a share transfer agreement on the same date.
• Ogasawara Co., Ltd. operates “Aso Onsen Onyado Ogasawara,” a full-scale hot spring inn where guests can stay with pets.
• The share acquisition price is 147 million yen, with total acquisition costs, including advisory fees of 26 million yen, amounting to 173 million yen, to be funded from cash on hand.
• The scheduled share transfer execution date is November 2, 2026.
• Ogasawara Co., Ltd.’s financial results for the fiscal year ended March 2026 show net sales of 204 million yen, operating income of 11 million yen, and net income of 9 million yen.

This acquisition suggests Booking Resort’s strategic move to secure a flagship hub in the Kyushu area to accelerate its customer acquisition support business and to integrate expertise in operating high-end pet-friendly hot spring resorts. The move may indicate an effort to enhance the added value of its accommodation facilities across the group and expand its operational know-how horizontally. Furthermore, it could bolster the company’s brand presence in the growing pet tourism market.

• For the first half of the fiscal year ending February 2027, consolidated operating revenue was ¥5,460,274 million, a 2.8% decrease compared to the same period last year.
• Consolidated operating profit increased by 11.5% year-on-year to ¥232,280 million.
• Consolidated ordinary profit rose by 19.0% year-on-year, reaching ¥221,923 million.
• Net profit attributable to owners of parent for the interim period was ¥124,444 million, marking a 2.2% increase from the prior year.
• Interim basic earnings per share were ¥54.26, and diluted earnings per share were ¥54.25.
• The interim dividend per share was announced at ¥30.00, an increase from ¥25.00 in the previous year.

Despite a decrease in consolidated operating revenue, the increase in operating profit, ordinary profit, and net profit attributable to owners of parent suggests that efforts to improve profitability may be yielding results. The announced increase in the interim dividend could also be viewed by investors as a positive signal regarding the company’s commitment to shareholder returns.

• Q-MEDIA 5 reported net sales of 473 million JPY for Q1 FY2027 (June 1, 2026 – August 31, 2026), an 8.1% increase year-over-year.
• Operating profit reached 30 million JPY (up 85.7% YoY), ordinary profit was 29 million JPY (up 92.1% YoY), and net profit for the quarter was 18 million JPY (up 111.6% YoY).
• Diluted earnings per share for the quarter were 19.60 JPY.
• By segment, the SES business recorded net sales of 422 million JPY (YoY increase) and segment profit of 104 million JPY. The Solution business reported net sales of 51 million JPY (YoY increase) and segment profit of 19 million JPY.
• The full-year forecast for FY2027 remains unchanged, projecting net sales of 1,860 million JPY (up 3.6% YoY) and net profit of 43 million JPY (up 3.2% YoY), with EPS of 45.74 JPY.

Q-MEDIA 5’s Q1 FY2027 results show significant year-over-year growth across all key financial metrics, with net profit more than doubling, which may attract investor attention. This performance appears to be driven by robust demand for IT engineers, leading to new client acquisitions and contract price negotiations in the SES business, as well as stable system development orders in the Solution business. Given that the full-year forecast remains unrevised, the company’s future progress throughout the fiscal year could be a key point of interest for investors.

• Kawaguchi Chemical Industry Co., Ltd. announced on October 8, 2026, that its Board of Directors resolved to revise (increase) the year-end dividend forecast per share for the fiscal year ending November 2026.
• The revised year-end dividend forecast is ¥70.00 per share.
• The previous forecast, announced on January 14, 2026, was ¥60.00 per share.
• The total dividend per share for the fiscal year has also increased from the previous forecast of ¥60.00 to the revised forecast of ¥70.00.
• The reason for the revision is that the company’s performance for the current fiscal year has been strong, exceeding initial expectations, and a comprehensive review of the current business environment, earnings trends, and financial position indicated that shareholder returns could be increased while securing funds for growth investment and maintaining financial soundness.

This dividend increase aligns with the company’s stated policy of prioritizing stable shareholder returns as a key management objective. Strong performance leading to an increased dividend could suggest a positive trajectory in the company’s earnings power. This announcement may be viewed as demonstrating the company’s commitment to enhancing shareholder returns while maintaining a balance with growth investments.

• TOSE Co., Ltd. announced its consolidated financial results for the fiscal year ended August 2026. Net sales were ¥6,316 million (down 4.8% YoY), operating income was ¥284 million (down 58.8% YoY), and ordinary income was ¥332 million (down 50.9% YoY).
• Net profit attributable to owners of parent was ¥717 million (up 186.7% YoY). This increase was primarily due to an extraordinary income of ¥748 million from the transfer of adjacent land in connection with the rebuilding of the Nagaokakyo TOSE Building.
• Earnings per share increased to ¥94.66 from ¥33.01 in the previous fiscal year.
• The annual dividend was maintained at ¥25.00 (interim ¥12.50, year-end ¥12.50), with the same amount projected for the fiscal year ending August 2027.
• The consolidated financial forecast for the fiscal year ending August 2027 projects net sales of ¥6,000 million (down 5.0% YoY), operating income of ¥415 million (up 45.9% YoY), ordinary income of ¥423 million (up 27.2% YoY), and net profit attributable to owners of parent of ¥280 million (down 61.0% YoY).

TOSE’s FY2026 August results show a significant increase in net profit, primarily driven by extraordinary income, despite a decline in sales and operating profit. This suggests that the reported net profit surge is due to a one-off event rather than an improvement in core business profitability. The FY2027 August forecast projects a decrease in both sales and net profit, particularly a substantial drop in net profit attributable to owners of parent, indicating that the future performance of the core business will be a key area for investors to monitor.

• C&R Co. revised its consolidated earnings forecast for the full year ending February 2027 upwards from the previous announcement on July 9, 2026.
• The revised consolidated net sales are ¥66,500 million (an increase of ¥500 million), operating profit ¥5,650 million (an increase of ¥200 million), ordinary profit ¥5,550 million (an increase of ¥200 million), and net profit attributable to owners of the parent ¥3,550 million (an increase of ¥100 million).
• The revised earnings per share is ¥167.77.
• The year-end dividend forecast was also increased by ¥1, from ¥51 to ¥52 per share.
• The reasons cited for the upward revision include favorable performance in core creative fields (Japan) and medical fields, as well as the Takahashi Shoten Group, which performed well in the second quarter of the fiscal year ending February 2027.

• WeatherNews Inc. reported consolidated net sales of ¥6,338 million for the first quarter of FY2027 (June 1, 2026 – August 31, 2026), marking a 5.5% increase year-on-year.
• Consolidated operating profit was ¥892 million (2.2% decrease year-on-year), ordinary profit was ¥896 million (2.1% decrease year-on-year), and net profit attributable to parent company shareholders was ¥592 million (11.9% decrease year-on-year).
• Diluted earnings per share were ¥13.34, compared to ¥15.15 in the prior year’s first quarter.
• All business domains, including Sea Domain, Sky Domain, Land Domain, and Internet Domain, recorded increased sales.
• The full-year consolidated earnings forecast (Net sales ¥25,800 million, Operating profit ¥5,400 million, Ordinary profit ¥5,500 million, Net profit attributable to parent company shareholders ¥3,850 million) remains unchanged from the most recently announced forecast.

While net sales showed growth across all domains, profits decreased, which may be attributed to increased communication and weather data costs for AI service R&D and productization, along with higher selling and general administrative expenses due to aggressive advertising. However, the significant improvement in the gross profit margin suggests progress in strategic initiatives like shifting to high-margin products and automating customer support with AI. This indicates a potential focus on long-term efficiency and growth acceleration despite short-term profit fluctuations.

• Rorze Corporation reported consolidated net sales of 79,733 million yen for the second quarter of the fiscal year ending February 2027, representing a 21.5% increase year-on-year.
• Operating profit reached 23,096 million yen (up 42.4%), ordinary profit 24,538 million yen (up 68.4%), and net profit attributable to parent company 15,839 million yen (up 45.7%).
• The Semiconductor/FPD Related Equipment business segment recorded sales of 79,357 million yen (up 21.6%) and segment profit of 23,969 million yen (up 43.0%).
• The full-year consolidated earnings forecast for the fiscal year ending February 2027 has been revised, projecting net sales of 180,007 million yen (up 39.8% year-on-year) and net profit attributable to parent company of 37,779 million yen (up 98.3%).
• The annual dividend forecast has also been revised, with an expected year-end dividend of 28.00 yen, totaling 28.00 yen for the full year.

Rorze Corporation’s strong performance in the first half, particularly in its Semiconductor/FPD Related Equipment business, indicates robust demand within the semiconductor industry. The significant increase in sales and profits, coupled with the upward revision of full-year earnings and dividend forecasts, may suggest a positive outlook for the company given the current market conditions. Investors may consider these results and the revised forecasts as key indicators of the company’s trajectory.

• Ikegami Tsushinki Co., Ltd. announced on October 8, 2026, the postponement of its Q2 FY2027 (interim) earnings announcement.
• The announcement, originally scheduled for November 12, 2026, has been delayed.
• The reason for the postponement is the halt of core internal systems due to unauthorized access by a third party (cyberattack), which was disclosed on September 30, 2026.
• To prevent further damage, servers containing accounting-related data have been isolated from the network, leading to delays in the financial closing and audit firm review procedures.
• The new date for the earnings announcement will be promptly disclosed once determined, based on the progress of system recovery work.
• The impact of the cyberattack on the company’s performance is currently being assessed, and any disclosable matters will be promptly disclosed.

The postponement of Ikegami Tsushinki’s earnings announcement is attributed to a cyberattack that disrupted internal systems. This situation highlights the operational challenges and potential delays in financial reporting that can arise from such incidents, particularly concerning accounting data and audit processes. Investors may monitor not only the rescheduled announcement date but also any forthcoming disclosures regarding the impact of the cyberattack on the company’s financial performance.

• Ozu Corporation announced its consolidated financial results for the first quarter of the fiscal year ending May 2027 (June 1, 2026 – August 31, 2026).
• Consolidated net sales reached ¥2,964 million, marking an 11.0% increase compared to the same period last year.
• Consolidated operating profit stood at ¥333 million (+121.6% YoY), ordinary profit at ¥419 million (+76.2% YoY), and net income attributable to owners of parent at ¥303 million (+85.0% YoY).
• In the non-woven fabric business, increased demand related to AI/data centers drove sales in the clean sector, while stable demand for wet products in wellness care and strong sales of private-label masks and disinfectant wet products in the consumer sector contributed to performance.
• The full-year consolidated earnings forecast for fiscal year May 2027 and the annual dividend forecast (¥27.00 year-end, ¥27.00 total) remain unchanged from the most recently announced figures.

Ozu Corporation’s Q1 FY2027 results demonstrate significant year-over-year growth across net sales and profit metrics. The strong performance appears to be notably driven by increased demand for non-woven fabric products related to AI/data centers in the clean sector. With the full-year earnings forecast remaining unchanged, the solid start to the fiscal year could be seen as positive progress towards annual targets.

• Kojima Co., Ltd. announced an increase in year-end dividends for the fiscal period ending August 31, 2026.
• The per-share dividend for the period will be ¥29.00.
• This amount represents an increase of ¥1.00 from the most recent dividend forecast of ¥28.00, which was announced on July 13, 2026.
• Compared to the previous fiscal year’s (August 2025) per-share dividend of ¥22.00 (consisting of ¥20.00 ordinary dividend and ¥2.00記念配当), this is an increase of ¥7.00.
• The total dividend amount is projected to be ¥2,233 million, an increase from the previous year’s ¥1,700 million.
• The effective date for the dividend payment is November 19, 2026.
• The company states its fundamental policy is to aim for a dividend payout ratio of 40%.

Kojima’s decision to increase its dividend, surpassing its most recent forecast, may suggest a strong commitment to shareholder returns. The company’s stated goal of achieving a 40% dividend payout ratio could indicate a stable and predictable approach to future distributions. This move might be interpreted as a reflection of the company’s confidence in its financial performance at the time of the announcement.

• For Q2 FY2027 (interim), Sugi HD reported consolidated net sales of ¥540,713 million, an 8.1% increase year-on-year.
• Operating profit grew by 4.4% to ¥24,747 million, while ordinary profit decreased by 1.3% to ¥23,911 million.
• Net income attributable to owners of parent declined by 54.6% to ¥12,989 million.
• The full-year consolidated earnings forecast for FY2027 has been revised, projecting net income attributable to owners of parent at ¥27,400 million (a 39.1% decrease from the previous year).
• The interim dividend for Q2 is set at ¥15.00 per share (adjusted for stock split), with a full-year estimated dividend of ¥10.00 per share at year-end (adjusted for stock split), with no change from the latest announced forecast.

Sugi HD’s latest earnings report shows solid net sales growth, yet a significant decline in net income attributable to owners of parent, which is a key point for investors to monitor. This decrease is attributed to factors like tax loss carryforwards from the absorption merger of the former I&H Corporation in the prior fiscal year, suggesting a specific accounting impact rather than a direct deterioration in core profitability. The revision of the full-year earnings forecast also indicates that further details regarding these underlying factors may be provided in future disclosures.

• TRANSACTION Inc. has revised its full-year earnings forecast for the fiscal year ending August 2026.
• The revised forecast includes net sales of 31,518 million JPY (up 5.1% from previous forecast), operating profit of 6,399 million JPY (up 1.6%), ordinary profit of 6,590 million JPY (up 2.2%), and net profit attributable to parent company shareholders of 4,529 million JPY (up 5.6%).
• Reasons for the upward revision include initial successes of key strategies from the 5th Medium-Term Management Plan, such as “expansion of e-commerce/entertainment (IP) businesses,” significant growth in sales to end-users and e-commerce, and strong sales of “lifestyle products” and “eco-products.”
• The year-end dividend forecast for the fiscal year ending August 2026 has also been revised to 32.50 JPY per share, an increase of 1.50 JPY from the previous forecast of 31.00 JPY.
• This dividend increase marks the company’s planned 15th consecutive year of dividend increases since its listing.

TRANSACTION’s upward revision of its earnings forecast suggests successful execution of its medium-term management plan and effective adaptation to evolving market conditions and consumer trends. The company’s strategic focus on expanding e-commerce and end-user sales channels, alongside strong performance in lifestyle and eco-friendly product categories, appears to be driving this growth. The decision to increase dividends, in line with its payout policy of 40% or more, could indicate a robust commitment to shareholder returns.

• Onward Holdings reported consolidated results for the first half of the fiscal year ending February 2027, with net sales of ¥117,525 million (up 4.3% year-on-year), operating profit of ¥6,139 million (up 7.0%), ordinary profit of ¥5,936 million (up 7.5%), and net profit attributable to owners of parent of ¥5,625 million (up 16.6%).
• EBITDA for the interim period was ¥8,961 million (up 6.6% year-on-year).
• The consolidated financial position showed an improved equity ratio of 52.5% from 49.4% at the end of the previous fiscal year.
• The dividend forecast was revised, with the full-year dividend for FY2027 expected to be ¥36.00 per share, including a ¥3.00 commemorative dividend for the 100th anniversary (interim ¥16.00, year-end ¥20.00).
• The full-year consolidated performance forecast for FY2027 remains unchanged from the most recently published forecast, projecting net sales of ¥247,000 million (up 4.3% year-on-year) and net profit attributable to owners of parent of ¥11,200 million (up 10.9%).
• During this interim period, COSME DE BEAUTE Co., Ltd. was newly included in the scope of consolidation.

Onward Holdings’ Q2 FY2027 results demonstrate solid growth across revenue and all profit stages, with a notable double-digit increase in net profit attributable to owners of parent. The revision of the full-year dividend forecast to include a 100th-anniversary commemorative dividend may signal a commitment to shareholder returns. Investors might consider monitoring the shift to negative cash flow from operating activities, which could be a point of interest for future financial performance.

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

• Nihon BS Broadcasting Co., Ltd. has announced its consolidated financial results for the fiscal year ended August 2026.
• Consolidated net sales for FY2026 amounted to ¥11,921 million, representing a 0.9% increase year-on-year.
• Consolidated operating income for the same period was ¥1,769 million (down 8.4% YoY), consolidated ordinary income was ¥1,868 million (down 5.9% YoY), and profit attributable to owners of parent was ¥1,298 million (down 3.5% YoY).
• The year-end dividend for FY2026 was ¥30, with a total annual dividend of ¥30 (unchanged from the previous year).
• For the fiscal year ending August 2027, the company forecasts consolidated net sales of ¥12,774 million (up 7.1% YoY), operating income of ¥2,103 million (up 18.9% YoY), ordinary income of ¥2,262 million (up 21.0% YoY), and profit attributable to owners of parent of ¥1,541 million (up 18.7% YoY).
• The forecast for the year-end dividend for FY2027 is ¥35, indicating a planned increase.

While Nihon BS Broadcasting reported increased net sales for FY2026, all profit metrics saw a decline. This could suggest impacts from investments in content enhancement and new business initiatives. However, the company’s forecast for FY2027 anticipates a return to both revenue and profit growth, coupled with a planned dividend increase, which may indicate confidence in future business developments.

• Hotel New Grand’s net sales for the nine months ended August 31, 2026 (Q3 FY2026) reached ¥5,073 million, representing a 6.7% increase year-over-year.
• Operating profit for the same period was ¥311 million, up 72.9% year-over-year, and ordinary profit was ¥317 million, a 105.1% increase year-over-year.
• Quarterly net profit amounted to ¥450 million, a 95.5% increase from the previous year, with basic earnings per share at ¥381.50.
• Total assets stood at ¥9,076 million (up ¥221 million from the previous fiscal year-end), and net assets were ¥4,175 million (up ¥453 million), resulting in an equity ratio of 46.0%.
• The full-year earnings forecast for FY2026 (net sales ¥6,800 million, operating profit ¥330 million, ordinary profit ¥320 million, net profit ¥333 million) remains unchanged from the previously announced figures.

Hotel New Grand’s Q3 FY2026 results demonstrate robust growth across key financial metrics, with significant increases in operating and net profits surpassing revenue growth. This performance is largely driven by increased sales in the hotel business, particularly in accommodation, restaurant, and banquet sectors. The reaffirmation of the full-year forecast suggests that the company anticipates a steady performance in the upcoming fourth quarter, which typically sees strong demand for banquets and weddings.

• Kanseki Co., Ltd. announced its Q2 FY2027 (interim) financial results (non-consolidated) under Japanese standards on October 8, 2026.
• For the interim accounting period (March 1, 2026, to August 31, 2026), net sales were ¥17,463 million, a 0.6% decrease compared to the same period last year.
• Operating income increased by 4.9% year-on-year to ¥294 million, while ordinary income decreased by 13.2% year-on-year to ¥210 million.
• Quarterly net income rose by 9.1% year-on-year to ¥231 million, with interim net income per share at ¥31.01.
• The full-year earnings forecast (net sales ¥36,200 million, operating income ¥550 million, ordinary income ¥390 million, net income ¥320 million) remains unchanged.

Kanseki’s Q2 FY2027 results show a slight decrease in net sales but an increase in operating and interim net income, which may suggest the effectiveness of cost reduction efforts and the expansion of DCM private brands. However, the WILD-1 segment reported a loss, possibly reflecting shifts in consumer leisure preferences and broader outdoor market trends. As the full-year forecast remains unchanged, the performance of each business segment going forward will be worth monitoring.

• Silicon Studio reported for Q3 FY2026 (cumulative) a revenue of ¥3,082 million (4.6% decrease YoY), an operating loss of ¥(206) million (compared to a profit of ¥126 million YoY), and a net loss of ¥(300) million (compared to a profit of ¥147 million YoY).
• The Development Promotion & Support business segment recorded revenue of ¥1,895 million (5.0% decrease YoY) and segment profit of ¥60 million (79.9% decrease YoY), notably impacted by the termination of services by a major client in online solutions.
• The Human Resources business segment reported revenue of ¥1,186 million (3.9% decrease YoY) and segment profit of ¥205 million (3.3% decrease YoY). Placements for paid vocational introductions decreased by 13.9%, and the total number of dispatched workers decreased by 4.9%.
• The full-year FY2026 earnings forecast has been revised downwards, projecting revenue of ¥4,073 million, an operating loss of ¥(266) million, and a net loss of ¥(325) million. No annual dividend is planned.
• As of August 31, 2026, the equity ratio on the balance sheet was 70.6%, an increase of 4.4 percentage points compared to the end of the previous fiscal year.

Silicon Studio’s decline in revenue and profit across both its Development Promotion & Support and Human Resources segments is attributed to a deteriorating domestic game market. The termination of a major client’s online solution services and the completion of large-scale contract development projects within the Development Promotion & Support segment appear to have significantly impacted performance. The downward revision of full-year earnings guidance and the continued absence of dividends may suggest ongoing challenges, making the progress of the company’s recovery strategies a key area for investors to monitor.

• Mitsuboshi Co. announced an amendment on October 8, 2026, to its previous disclosure regarding the acquisition of Tenshin Shoji Co., Ltd. through a stock swap (simplified stock swap) and cash acquisition, and the commencement of a new business.
• The reason for the amendment is that, following negotiations for the stock transfer agreement, Chen Shaonian has been excluded as a target for the stock swap.
• There is no change in the total number of Mitsuboshi common shares to be issued through the stock swap (173,300 shares) due to this alteration.
• For the cash acquisition of shares, it has been decided that only the shares held by Emiko Tsuji will be targeted for acquisition.
• Even after the amendment, the expected dilution of Mitsuboshi shares remains at 3.87%, and Emiko Tsuji is still expected to hold 3.72% of Mitsuboshi’s shares.
• The description regarding measures to avoid conflicts of interest has also been revised, maintaining the stance that Mitsuboshi will effectively control Tenshin Shoji, thus no specific measures are deemed necessary.

• Japan Creative Group Co., Ltd. resolved to make Japan Broadcast Solutions Co., Ltd. (JBS), its consolidated subsidiary, a wholly-owned subsidiary via a simplified share exchange. The share exchange agreement was signed on October 8, 2026.
• The effective date of the share exchange is scheduled for December 1, 2026.
• Japan Creative Group will be the wholly-owning parent company, and JBS will be the wholly-owned subsidiary. 146 shares of Japan Creative Group’s common stock will be allotted and delivered for each share of JBS’s common stock.
• Japan Creative Group plans to allocate 137,970 shares of its treasury stock for the share exchange, thus no new shares will be issued.
• The share exchange will be conducted under the simplified share exchange procedure, which does not require approval from Japan Creative Group’s shareholders’ meeting, based on Article 796, Paragraph 2 of the Companies Act.
• The share exchange ratio range, calculated by independent third-party valuer FYD Co., Ltd. based on the market stock price method for Japan Creative Group and the adjusted book value net asset method for JBS, is 131.77 to 174.28.

This full acquisition of JBS, already a consolidated subsidiary, is stated to aim for faster management decision-making and more efficient utilization of management resources. The use of treasury stock without issuing new shares may be viewed favorably by existing shareholders as it avoids dilution. Investors may wish to monitor how the deepened collaboration with JBS contributes to the overall corporate value of Japan Creative Group going forward.

• Ohba Co. announced its consolidated financial results for the first quarter of the fiscal year ending May 2027 (June 1, 2026, to August 31, 2026).
• Consolidated net sales amounted to ¥3,117 million, representing a 5.9% increase compared to the same period of the previous year.
• Consolidated operating income was ¥179 million, an increase of 2.2% year-over-year.
• Consolidated ordinary income stood at ¥185 million, up 0.6% from the prior year’s first quarter.
• Net income attributable to owners of the parent decreased by 1.5% to ¥122 million.
• The full-year consolidated earnings forecast (Net Sales ¥17,500M, Operating Income ¥2,050M, Ordinary Income ¥2,100M, Net Income Attributable to Parent ¥1,450M) remains unchanged from the most recently published forecast.
• The equity ratio at the end of the first quarter was 71.6%.

Ohba’s Q1 FY2027 results showed growth in net sales, operating income, and ordinary income, while net income attributable to owners of the parent experienced a slight decline. This mixed performance across profit metrics could be a point of interest for investors. The unchanged full-year forecast may indicate the company’s confidence in achieving its targets despite the minor dip in net income in the first quarter.

• Yoshinoya Holdings resolved on October 8, 2026, to amend the interim dividend for the fiscal year ending February 2027, based on the record date of August 31, 2026, and to revise the full-year dividend forecast.
• The interim dividend has been revised upwards by ¥1 from the previous forecast of ¥11, to ¥12 per share.
• The total interim dividend amount is ¥768 million, with an effective date of November 9, 2026.
• The year-end dividend forecast has also been revised upwards by ¥1 from the previous forecast of ¥11, to ¥12 per share.
• Consequently, the full-year dividend forecast for the fiscal year ending February 2027, including the interim dividend, will be ¥24 per share.

This announcement follows the upward revision of the company’s full-year consolidated earnings forecast for the fiscal year ending February 2027, which was released on the same day. The increase in both interim and year-end dividends may suggest a commitment to shareholder returns in line with improved financial performance. The revised annual dividend forecast from ¥22 to ¥24 per share could be a noteworthy point for investors.

• Grantomato Co., Ltd. reported consolidated net sales of JPY 20,426 million for the fiscal year ended August 2026, a 15.2% increase from the previous period.
• The company recorded an operating loss of JPY 754 million (compared to an operating profit of JPY 710 million in the prior period), an ordinary loss of JPY 880 million (compared to an ordinary profit of JPY 679 million), and a net loss of JPY 778 million (compared to a net profit of JPY 456 million).
• Segment sales included JPY 11,748 million for the Store Sales division (up 2.2% YoY), JPY 6,980 million for the Agricultural Products Distribution division (up 42.3% YoY), and JPY 1,676 million for the FDC/Internet Sales division (up 27.8% YoY).
• The primary reason for the losses was a significant sales loss in the Agricultural Products Distribution division due to a sharp and unexpected decline in rice market prices.
• The year-end dividend for the fiscal year ended August 2026 was JPY 0.00, down from JPY 40.00 in the previous fiscal year.
• For the fiscal year ending August 2027, the company forecasts net sales of JPY 18,546 million (down 9.2% YoY), an operating profit of JPY 665 million, an ordinary profit of JPY 580 million, and a net profit of JPY 385 million.

While Grantomato saw an increase in sales for FY2026, the significant drop in rice prices negatively impacted the profitability of its agricultural products distribution segment, leading to an overall net loss. An increase in current assets, particularly cash and deposits, is noted, even as the equity ratio decreased. The company projects a return to profitability for FY2027, though with an anticipated decrease in net sales, suggesting a potential shift in revenue strategy or market conditions to monitor.