{"id":101065,"date":"2026-08-10T17:35:15","date_gmt":"2026-08-10T08:35:15","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/4442-20260810-01_wp_financial_summary\/"},"modified":"2026-08-10T17:35:15","modified_gmt":"2026-08-10T08:35:15","slug":"4442-20260810-01_wp_financial_summary","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-4442\/ir\/4442-20260810-01_wp_financial_summary\/","title":{"rendered":"Q1 FY2027 Financial Summary (Consolidated) [Japanese GAAP]"},"content":{"rendered":"<p>Revenue for Q1 (April 1, 2026 \u2013 June 30, 2026) was 3,008.0 million yen, up 9.4% YoY. Operating loss was 7.04 million yen, ordinary loss 11.37 million yen, and net loss attributable to owners of the parent was 105.09 million yen. Full-year guidance remains unchanged. Increased selling, general and administrative expenses due to AI-related investments impacted results. In the software testing segment, demand remained solid, but costs rose due to increased investment. The impact of business combinations is described as minimal.<\/p>\n","protected":false},"comment_status":"open","ping_status":"closed","template":"","meta":{"Ticker":"","DATE":"","longName":"","company_name_ja":"","fullTimeEmployees":0,"address":"","phone":"","website":"","industry":"","sector":"","regularMarketPrice":0,"financialCurrency":"","marketCap":0,"fiftyTwoWeekLow":0,"fiftyTwoWeekHigh":0,"epsTrailingTwelveMonths":0,"epsForward":0,"bookValue":0,"totalRevenue":0,"OperatingIncome":0,"operatingMargins":0,"NetIncome":0,"profitMargins":0,"ebitda":0,"trailingPE":0,"forwardPE":0,"priceToBook":0,"returnOnEquity":0,"recommendationMean":0,"recommendationKey":"","targetMeanPrice":0,"numberOfAnalystOpinions":0,"analyst_earnings_data":"","dividendRate":0,"dividendYield":0,"payoutRatio":0,"totalEsg":0,"environmentScore":0,"socialScore":0,"governanceScore":0,"title":"","providerPublishTime":"","link":"","longBusinessSummary":"","longBusinessSummary_ja":"","quarterly_revenue":0,"quarterly_net_income":0,"quarterly_operating_profit":0,"enterprise_value":0,"company_officer_1_name":"","company_officer_1_title":"","company_officer_2_name":"","company_officer_2_title":"","company_officer_3_name":"","company_officer_3_title":"","company_officer_4_name":"","company_officer_4_title":"","company_officer_5_name":"","company_officer_5_title":"","company_officers_update_time":"","get_dividend_history_year1":0,"get_dividend_history_year2":0,"get_dividend_history_year3":0,"get_dividend_history_year4":0,"get_dividend_history_year5":0,"get_dividend_history_year6":0,"get_dividend_history_year7":0,"get_dividend_history_year8":0,"get_dividend_history_year9":0,"get_dividend_history_year10":0,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"jir_stock_code":"4442","jir_company_name":"Vartes Holdings Corporation","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-08-10","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/08\/4442-20260810-01.pdf","jir_short_summary":"Revenue for Q1 (April 1, 2026 \u2013 June 30, 2026) was 3,008.0 million yen, up 9.4% YoY. Operating loss was 7.04 million yen, ordinary loss 11.37 million yen, and net loss attributable to owners of the parent was 105.09 million yen. Full-year guidance remains unchanged. Increased selling, general and administrative expenses due to AI-related investments impacted results. In the software testing segment, demand remained solid, but costs rose due to increased investment. The impact of business combinations is described as minimal.","jir_summary":"### Overview of the results\nIn this quarter, revenue reached 3,008,006\u5343\u5186 (up 9.4% YoY) and remained solid, while SG&A and R&D expenses rose due to intensified investments in generative AI, resulting in an operating loss of 7,036\u5343\u5186 and ordinary loss of 11,371\u5343\u5186. Net loss attributable to owners of the parent was 105,085\u5343\u5186. The full-year guidance remains unchanged. Segment-wise, software testing performed solidly, but increased costs from greater investment weighed on results. The impact of business combinations is described as minimal.\n\n### Financial position and outlook\nAs of the end of Q1, total assets were 6,294,830\u5343\u5186, with an equity ratio of 54.6%, reflecting sound financial health. Cash and cash equivalents declined, as did accounts receivable, with current assets at 4,048,146\u5343\u5186 and current liabilities at 1,882,790\u5343\u5186. The current consolidated forecast for the fiscal year ending March 2027 remains unchanged, and long-term plans anticipate continued investment related to generative AI.","jir_financial_highlights":"Revenue: 3,008,006\u5343\u5186 (\u524d\u5e74\u540c\u671f\u6bd49.4\uff05\u5897)\nOperating income: \u25b37,036\u5343\u5186 (\u524d\u5e74\u540c\u671f\u306f\u55b6\u696d\u5229\u76ca99,392\u5343\u5186)\nOrdinary income: \u25b311,371\u5343\u5186 (\u524d\u5e74\u540c\u671f\u306f\u7d4c\u5e38\u5229\u76ca96,499\u5343\u5186)\nNet income attributable to owners of the parent: \u25b3105,085\u5343\u5186 (\u524d\u5e74\u540c\u671f\u306f53,564\u5343\u5186)\nTotal assets: 6,294,830\u5343\u5186 (\u524d\u671f\u672b\u6bd4\u25b3430,471\u5343\u5186)\nEquity ratio: 54.6\uff05 (\u524d\u671f\u672b\u6bd4\uff0b0.7\u30dd\u30a4\u30f3\u30c8)","jir_category":"","jir_hashtags":"#Vartes Holdings Corporation, #FinancialSummary, #AIInvestment, #SoftwareTesting","jir_key_figures":"Revenue: 3,008,006\u5343\u5186\uff08\u524d\u5e74\u540c\u671f\u6bd49.4%\u5897\uff09\nOperating income: \u25b37,036\u5343\u5186\nOrdinary income: \u25b311,371\u5343\u5186\nNet income attributable to owners of the parent: \u25b3105,085\u5343\u5186\nTotal assets: 6,294,830\u5343\u5186","jir_meta_title":"Vartes Holdings: FY2027 Q1 Financial Summary | Revenue 3,008,000\u5343\u5186 \/ Outlook Maintained","jir_meta_description":"Vartes Holdings announced for the FY2027 Q1: revenue of 3,008 million yen and a net loss of 105 million yen. Costs rose due to generative AI investments, but full-year guidance is unchanged. Segment: software testing remains solid. Analyses on market outlook and investment strategy.","jir_og_title":"Vartes Holdings: FY2027 Q1 Financial Summary","jir_og_description":"Vartes' Q1 results show revenue of 3,008 million yen and net loss of 105 million yen. Despite higher costs from AI investments, full-year guidance is unchanged. Details on segment performance and future policy.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[{\"jir_chart_id\": \"revenue_trend\", \"jir_chart_type\": \"line\", \"jir_chart_title\": \"Revenue Trend\", \"jir_chart_json_data\": \"{\\\"labels\\\":[\\\"2026\/4-6\\\",\\\"2026\/7-9\\\",\\\"2026\/10-12\\\",\\\"2027\/1-3\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Revenue\\\",\\\"data\\\":[3008,0,0,0]}]}\"}, {\"jir_chart_id\": \"operating_profit_trend\", \"jir_chart_type\": \"line\", \"jir_chart_title\": \"Operating Income Trend\", \"jir_chart_json_data\": \"{\\\"labels\\\":[\\\"2026\/4-6\\\",\\\"2026\/7-9\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Operating Income\\\",\\\"data\\\":[-7036,-7036]}]}\"}, {\"jir_chart_id\": \"segment_revenue_breakdown\", \"jir_chart_type\": \"bar\", \"jir_chart_title\": \"Revenue by Segment\", \"jir_chart_json_data\": \"{\\\"labels\\\":[\\\"Software Testing\\\",\\\"Development\\\",\\\"Security\\\"],\\\"datasets\\\":[{\\\"data\\\":[266~,0,0]}]}\"}, {\"jir_chart_id\": \"margin_analysis\", \"jir_chart_type\": \"line\", \"jir_chart_title\": \"SG&A Ratio \/ Profit Margin\", \"jir_chart_json_data\": \"{\\\"labels\\\":[\\\"2026-06\\\",\\\"2026-12\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"SG&A ratio\\\",\\\"data\\\":[0,0]},{\\\"label\\\":\\\"Operating margin\\\",\\\"data\\\":[-0.23, -0.00]}]}\"}, {\"jir_chart_id\": \"guidance_comparison\", \"jir_chart_type\": \"table\", \"jir_chart_title\": \"Full-year Guidance vs Actual\", \"jir_chart_json_data\": \"{\\\"columns\\\":[\\\"Indicator\\\",\\\"Full-year Guidance\\\",\\\"Actual (Q1)\\\"],\\\"rows\\\":[[\\\"Revenue\\\",\\\"Unknown\\\",\\\"3,008,006\u5343\u5186\\\"]]}\"}]","ir_related_company":59157,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"financial_summary","footnotes":""},"sector":[],"importance":[],"class_list":["post-101065","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.7 - 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