Fiscal Year Ending November 2026 Third Quarter Financial Summary [Japanese GAAP] (Non-consolidated)

Summary of Performance

For the cumulative third quarter, net sales were 3,082 million yen, a 4.6% decrease year-over-year. On the profit side, operating loss amounted to 206 million yen, ordinary loss to 203 million yen, and quarterly net loss to 300 million yen, resulting in a return to a deficit. By segment, Development Promotion & Support reported net sales of 1,895 million yen and segment profit of 60 million yen, while Human Resources reported net sales of 1,186 million yen and segment profit of 205 million yen. Overall profit declined due to changes in costs and expenses. Additionally, an impairment loss on investment securities of 39 million yen was recorded as an extraordinary loss. The full-year forecast has been revised from the previously announced outlook.

Financial Position and Outlook

Total assets were 2,161 million yen, net assets were 1,526 million yen, and the equity ratio was 70.6%. The decreases in current assets and cash and deposits were the main factors. Total liabilities decreased to 634 million yen due to reductions in long-term borrowings. The full-year earnings forecast for the fiscal year ending November 2026 is noted as revised. In a tightening business environment, the company plans to expand its customer base by developing new application areas for visualization technologies and strengthening web and inside sales.