Japan Stock IR Daily – September 01, 2026 (13 reports)

• MIRAINI Holdings Co., Ltd. announced supplementary financial results for the first quarter of the fiscal year ending March 2027 (April 1, 2026 – June 30, 2026).
• Consolidated net sales reached ¥124,622 million (+23.6% year-on-year), operating profit was ¥3,479 million (+67.0% year-on-year), ordinary profit was ¥3,162 million (+98.5% year-on-year), and net profit attributable to owners of parent was ¥8,422 million (+539.5% year-on-year).
• The Device Solutions segment reported net sales of ¥109,327 million (+28.0% year-on-year) and operating profit of ¥3,241 million (+90.9% year-on-year).
• The significant increase in net profit attributable to owners of parent was primarily due to the recognition of ¥6,395 million in special profit (negative goodwill) resulting from the business integration.
• The full-year consolidated earnings forecast for the fiscal year ending March 2027 was revised upward to net sales of ¥548,000 million, operating profit of ¥15,500 million, ordinary profit of ¥13,500 million, and net profit attributable to owners of parent of ¥15,300 million.

• SCALA Corporation announced the completion of its share acquisition of Tera Co., Ltd. as of September 1, 2026.
• Prior to the acquisition, Tera Co., Ltd. executed a company split on August 14, 2026, transferring non-system solution businesses to a newly established company.
• SCALA acquired 80% of Tera Co., Ltd.’s outstanding shares after the company split, making Tera Co., Ltd. a consolidated subsidiary as of today.
• An option agreement has been separately concluded for the remaining 20% of shares, with the transfer price varying based on Tera Co., Ltd.’s performance, and SCALA aims for full acquisition in the mid to long term.
• Tera Co., Ltd.’s business includes the planning, development, and operation of POS systems (“TelephoneMaster”), management tools (“M-navi”), and BI tools (“Stella Map”) for communication carrier shops.

This announcement indicates SCALA’s tangible execution of its strategy to strengthen its system solution business and expand its business portfolio. The communication carrier system sector is expected to have stable demand, suggesting potential synergy effects with SCALA’s existing operations. The option agreement for the remaining shares, whose transfer price fluctuates based on Tera Co., Ltd.’s performance, could be seen as an acquisition strategy balancing risk and reward.

• SYS Holdings announced the completion of the merger between its consolidated subsidiaries on September 1, 2026.
• The merger proceeded as previously announced in the “Notice of Merger between Consolidated Subsidiaries” dated July 17, 2026.
• Sogo System Research Co., Ltd. is the surviving company, and Sun Rising Corporation is the absorbed company in this absorption-type merger.
• Both companies are 100% owned subsidiaries of SYS Holdings Co., Ltd.
• Details of the surviving company, Sogo System Research Co., Ltd., as of September 1, 2026, include its trade name, head office location, representative, main business activities, capital of 20,000 thousand yen, and fiscal year end of July 31.

This IR indicates the successful completion of an inter-subsidiary merger previously announced by SYS Holdings. The consolidation of these two wholly-owned subsidiaries may suggest an effort to streamline group operations and potentially enhance overall business efficiency. Investors might view this as a step towards optimizing the corporate structure and leveraging internal synergies.

• Ito En Co., Ltd. announced its consolidated financial results for the first quarter of the fiscal year ending April 2027 (May 1, 2026, to July 31, 2026).
• Net sales were ¥135.18 billion, representing a 3.3% increase compared to the same period of the previous year.
• Operating income reached ¥10.20 billion, an increase of 22.0% year-on-year.
• Ordinary income was ¥10.122 billion (up 13.4% YoY), and net income attributable to owners of parent was ¥6.559 billion (up 14.8% YoY).
• By segment, the Leaf & Drink related business reported net sales of ¥120.629 billion (up 2.7% YoY) and operating income of ¥8.993 billion (up 23.5% YoY). The Food & Beverage related business recorded net sales of ¥12.405 billion (up 8.4% YoY) and operating income of ¥0.991 billion (up 9.3% YoY).

Ito En’s first quarter results for FY2027 indicate a strong start to the fiscal year, with sales and all profit metrics showing year-over-year growth. The significant improvement in operating income appears to be driven by the full penetration of price revisions both domestically and internationally in the Leaf & Drink segment, coupled with reduced selling expenses and lower depreciation costs following an impairment loss on the vending machine business in the previous fiscal year. Continued expansion and successful marketing initiatives within the Food & Beverage segment, particularly for “Tully’s Coffee,” also seem to have contributed positively to sales and profits.

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

• Appirits Inc. announced the financial results of its parent company, UDS Co., Ltd., for the fiscal year ended May 2026.
• UDS Co., Ltd. is headquartered in Saitama City, Saitama Prefecture, with Hitomi Takahashi as its representative, and its main business is the management of driving schools.
• As of July 31, 2026, UDS Co., Ltd. holds a 38.2% voting rights stake in Appirits (all indirect ownership).
• For the fiscal year ended May 2026, UDS Co., Ltd. reported net sales of 1,015,103 thousand JPY, operating income of 179,497 thousand JPY, ordinary income of 186,282 thousand JPY, and net income of 123,295 thousand JPY.
• The balance sheet as of May 31, 2026, shows current assets of 1,498,188 thousand JPY, non-current assets of 1,474,800 thousand JPY, and net assets of 2,467,837 thousand JPY.

• Daisan Co., Ltd. reported consolidated net sales of ¥2,754 million for the first quarter of the fiscal year ending April 2027, representing a 5.8% increase year-on-year.
• For the same period, the company recorded an operating loss of ¥90 million, an ordinary loss of ¥94 million, and a net loss attributable to owners of the parent of ¥94 million. In the prior year, these figures were an operating profit of ¥42 million, an ordinary profit of ¥69 million, and a net profit attributable to owners of the parent of ¥104 million, respectively.
• By segment, the construction services business sales increased to ¥1,905 million (up 6.4% year-on-year) and overseas business sales increased to ¥609 million (up 18.7% year-on-year), while the manufactured products sales business sales decreased to ¥223 million (down 21.2% year-on-year).
• The scope of consolidation changed due to the acquisition of shares in Penguin Engineering & Construction Pte. Ltd. in Singapore and Daiwa Sangyo Co., Ltd. in Japan.
• The consolidated full-year earnings forecast and dividend forecast for the fiscal year ending April 2027 remain unchanged from the most recently announced figures.

• WOWOW decided to change its shareholder benefit program as of September 1, 2026.
• Under the revised program, all eligible shareholders will receive a ¥2,000 coupon for the company’s e-commerce service, “WOWOW Department Store.”
• The “WOWOW original QUO card,” previously offered as a choice within the benefit program, will be discontinued.
• The eligibility criteria for shareholders remain unchanged: those holding 100 or more shares for at least one continuous year, recorded in the shareholder registry as of September 30 each year.
• These changes will be applied to shareholders recorded in the shareholder registry as of September 30, 2026.

The revision to WOWOW’s shareholder benefits appears to be aimed at promoting engagement with its proprietary e-commerce service, “WOWOW Department Store.” The addition of a coupon for this service, alongside existing benefits, could be interpreted as an effort to both enhance shareholder returns and drive traffic to a new business channel. The discontinuation of the QUO card option indicates a shift in the available benefit choices, suggesting shareholders may want to consider how these changes align with their preferences.

• Columbia Works Co., Ltd. announced a supplementary text regarding its Q2 FY2026 financial results.
• Operating profit for Q2 FY2026 reached 3,276 million yen, marking a significant increase of +156.9% compared to the same period last year.
• Net sales amounted to 19,946 million yen, a substantial increase of +105.3% year-over-year, with real estate development growing by +110.5% and real estate operations by +56.6%.
• Assets Under Management (AUM) for the asset management business expanded to 68.4 billion yen, and the number of managed properties for the rental management business grew to 3,357 units.
• While H1 operating profit progressed 61.0% ahead of plan, the full-year earnings forecast currently remains unchanged.

The substantial growth in operating profit for the first half suggests robust performance across both real estate development and operations segments. The expansion of KPIs such as AUM and managed properties in the rental business could indicate a strengthening of recurring revenue streams. The decision to maintain the full-year forecast despite the strong H1 performance may reflect a cautious approach regarding the sales certainty of large projects concentrated in the second half.

• Nojima Co., Ltd. announced the completion of the acquisition of 70% of the issued shares of Yamato Credit Finance Co., Ltd., making it a subsidiary as of September 1, 2026.
• Concurrently, Yamato Credit Finance Co., Ltd. has changed its trade name to “N Credit Finance Co., Ltd.” on the same date.
• Mr. Terumi Nagata has been appointed as the new Representative Director and President of N Credit Finance Co., Ltd., succeeding Mr. Yuji Motoyama.
• The business activities of N Credit Finance Co., Ltd., including credit services, corporate accounts receivable settlement services, accounts receivable/movable asset-backed financing services, and collection agency services, remain unchanged.
• The impact of this acquisition on Nojima’s financial results for the fiscal year ending March 2027 is expected to be minor.

This acquisition by Nojima, primarily a consumer electronics retailer, signifies a strategic expansion into the financial services sector. The rebranding and change in leadership at the acquired entity may suggest an effort to integrate the new subsidiary fully within the Nojima group and maximize potential synergies. This move could indicate Nojima’s intent to develop an integrated sales and financial business model, potentially enhancing customer convenience and expanding its B2B operations.

• People Co., Ltd. (7865) announced its non-consolidated financial results for the second quarter (interim period: January 21, 2026 – July 20, 2026) of the fiscal year ending January 2027.
• Interim net sales were 561 million yen, representing a 12.1% decrease compared to the same period of the previous year.
• The company reported an operating loss of 110 million yen (compared to an operating loss of 176 million yen in the prior interim period) and an ordinary loss of 114 million yen (compared to an ordinary loss of 177 million yen in the prior interim period).
• Net loss for the interim period was 151 million yen (compared to a net profit of 8 million yen in the prior interim period), attributed in part to an impairment loss of 37 million yen recorded as an extraordinary loss.
• For the third quarter cumulative period (January 21, 2026 – October 20, 2026), the company forecasts net sales of 984 million yen (down 6.1% year-on-year) and a net loss of 148 million yen.
• The newly launched “Baby curiosity” series has seen a generally favorable start in sales, driven by word-of-mouth, primarily on social media.

People Co. recorded a net loss amidst a decline in net sales, however, operating and ordinary losses have narrowed compared to the previous year. The favorable launch of the “Baby curiosity” brand and continued strong sales of the “Pythagoras series” could be key factors for potential future revenue improvement. The full-year earnings forecast is pending evaluation of year-end sales, making future developments worth monitoring for investors.

• Asahi Joho Service Co., Ltd. completed the acquisition of all shares of Think Inc. on September 1, 2026, making it a wholly owned subsidiary.
• Think Inc. is located in Nagoya, Aichi Prefecture, and primarily operates in custom software development and general temporary staffing services.
• The company has a capital of 3 million JPY and was established in October 2000.
• Following the acquisition, Asahi Joho Service Co., Ltd. holds 100% of Think Inc.’s shares.
• Think Inc. will become a consolidated subsidiary of Asahi Joho Service and is expected to be included in the consolidated financial statements from the second quarter.
• The impact of this acquisition on Asahi Joho Service’s consolidated results for the fiscal year ending March 2027 is expected to be minor.

This announcement confirms the completion of a previously disclosed subsidiary acquisition by Asahi Joho Service, suggesting a steady progression in its business portfolio expansion. The nature of Think Inc.’s business, custom software development and temporary staffing, indicates a strategic move to strengthen capabilities in these specific sectors. Furthermore, the statement that the impact on consolidated results for the fiscal year ending March 2027 will be “minor” suggests that any significant short-term financial contribution from this acquisition may be limited.

• G-Ambition DX Holdings Co., Ltd. has decided to recognize an extraordinary loss for the fiscal year ended June 2026, leading to amendments in previously announced documents, including the “Notice of Differences between Consolidated Business Results Forecast and Actual Results for the Fiscal Year Ended June 2026,” the “Consolidated Financial Results (Japanese GAAP) for the Fiscal Year Ended June 2026,” and the “Financial Results Briefing Materials for the Fiscal Year Ended June 2026.”
• The extraordinary loss includes an impairment loss of ¥238,340 thousand, representing the full unamortized balance of goodwill related to the consolidated subsidiary DRAFT Co., Ltd. (utility service business), and the derecognition of deferred tax assets amounting to ¥28,517 thousand for the same company.
• These extraordinary losses are non-cash transactions and do not impact the cash flow for the current consolidated fiscal year. There are no changes to consolidated net sales, operating income, or ordinary income.
• After the amendments, the net profit attributable to owners of parent for the fiscal year ended June 2026 is ¥2,045 million (a 13.0% decrease year-on-year), total assets are ¥45,860,691 thousand, and net assets are ¥9,770,576 thousand.
• The consolidated earnings forecast for the fiscal year ending June 2027 (Net Sales: ¥60,000 million, Operating Income: ¥5,100 million, Ordinary Income: ¥4,200 million, Net Profit attributable to owners of parent: ¥2,600 million) remains unchanged. However, due to the amendment of the actual results for the fiscal year ended June 2026, the year-on-year growth rate for net profit attributable to owners of parent will change from the previously announced 12.4% increase to a 27.1% increase.

This announcement primarily concerns the recognition of an extraordinary loss due to the business restructuring of a consolidated subsidiary and the subsequent restatement of financial information. While consolidated net sales, operating income, and ordinary income remain unchanged, the decrease in net profit attributable to owners of parent may be a point of attention for shareholders and investors. The fact that the earnings forecast for the fiscal year ending June 2027 remains unchanged could indicate that the company views this extraordinary loss as a non-recurring event.

• Gold ETF (WisdomTree Metal Securities Limited) has released its interim financial report for the fiscal year ending December 2026 (January 1, 2026 to June 30, 2026).
• The main investment assets for “WisdomTree Physical Gold ETC (Code: 1672)” amounted to JPY 860,843 million for the interim period ended December 2026.
• “WisdomTree Physical Silver ETC (Code: 1673)” reported main investment assets of JPY 290,197 million, with a net asset value per trading unit of JPY 47,322.
• “WisdomTree Physical Platinum ETC (Code: 1674)” showed main investment assets of JPY 92,331 million, and a net asset value per trading unit of JPY 17,575.
• “WisdomTree Physical Palladium ETC (Code: 1675)” had main investment assets of JPY 20,882 million, and a net asset value per trading unit of JPY 145,472.
• “WisdomTree Precious Metals Basket ETC (Code: 1676)” recorded main investment assets of JPY 24,434 million, with a net asset value per trading unit of JPY 27,976.
• The financial position of the foreign investment corporation reported total assets of JPY 2,144,678 million, total liabilities of JPY 2,138,030 million, and investment equity of JPY 6,648 million for the interim period ended December 2026.

This announcement provides investors with clear data on the main investment assets and net asset values for each precious metal ETC, which can be crucial for understanding portfolio composition. The significant asset size of the WisdomTree Physical Gold ETC highlights its prominent role within the precious metals ETF market. Furthermore, the disclosure of the foreign investment corporation’s financial state offers supplementary information that may be used to assess the fund’s overall health and stability.