Financial Summary for the First Quarter of Fiscal Year Ending August 2026 [Japanese GAAP] (Consolidated)

Performance Overview

In the first quarter of the fiscal year ending August 2026, consolidated financial results showed net sales growing steadily to 34,845 million yen (up 15.5% year-over-year), while operating income decreased to 2,817 million yen (down 19.9% year-over-year) and net income attributable to owners of parent for the quarter was 1,795 million yen (down 9.2% year-over-year). The decline in operating and net income was primarily due to normalization of recruitment activities, previously strategically restrained, resulting in increased recruitment expenses. Adjusted operating income and adjusted net income also declined year-over-year, but net sales continued to perform solidly.

Segment Performance and Financial Position

By segment, net sales from software testing-related services reached 22,649 million yen (up 17.5% year-over-year), with operating income of 4,262 million yen (down 10.4% year-over-year). Software development-related services achieved net sales of 10,471 million yen (up 8.0% year-over-year) and operating income of 438 million yen (down 38.4% year-over-year), affected by increased recruitment costs. Other adjacent services posted substantial growth with net sales of 3,227 million yen (up 39.0% year-over-year) and operating income of 334 million yen (up 838.9% year-over-year). On the financial side, the company maintained a stable capital structure with total assets of 79,102 million yen, net assets of 42,862 million yen, and an equity ratio of 53.5%.