{"id":64664,"date":"2026-06-15T16:06:49","date_gmt":"2026-06-15T07:06:49","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/3823-20260615-02_wp_basic\/"},"modified":"2026-07-12T12:02:56","modified_gmt":"2026-07-12T03:02:56","slug":"3823-20260615-02_wp_basic","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-3823\/ir\/3823-20260615-02_wp_basic\/","title":{"rendered":"Consolidated Financial Results for the Fiscal Year Ending April 2026 (Japanese GAAP)"},"content":{"rendered":"","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 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Ltd.","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-06-15","jir_source_link":"[Placeholder]","jir_short_summary":"Sales are largely in line with forecasts, but operating income, ordinary income, and net income attributable to owners of the parent show variances, with actuals of \u25b3502 million yen, \u25b3870 million yen, and \u25b3902 million yen respectively. Adjusted EBITDA is a positive 27 million yen. Structural costs have increased due to the acquisition of new companies, and overall the impact of one-off costs is substantial.","jir_summary":"### Overview of Results\nDiscloses differences between the April-biscal year consolidated forecast and actual results. Revenue is almost in line with estimates, but operating income, ordinary income, and net income attributable to owners of the parent underperform. The impact of newly acquired companies and an irregular eight-month accounting period due to a change in fiscal year leads to costs exceeding expectations, resulting in an ordinary loss and net loss. On the other hand, adjusted EBITDA remains in positive territory.\n\n### Outlook and Impact\nIn the short term, M&A-related costs and bad debt allowance provisions may continue to affect results. Due to the fiscal year-end change, the actual business strength is considered to be profitable, but future cost containment and progress of integration effects will be important focal points for investors.","jir_financial_highlights":"Sales: 2,332\nOperating income: -502\nOrdinary income: -870\nNet income attributable to owners of the parent: -902\nAdjusted EBITDA: 27","jir_category":"Financial Results","jir_hashtags":"#THEWHYHOWDO, #financial_summary, #\u65e5\u672c\u682a","jir_key_figures":"Sales: 2,332 million yen\nOperating income: \u25b3473 million yen \u2192 actual \u25b3502 million yen\nOrdinary income: \u25b30 million yen \u2192 \u25b3870 million yen\nNet income attributable to owners of the parent: \u25b30 million yen \u2192 \u25b3902 million yen\nAdjusted EBITDA: 27 million yen","jir_meta_title":"\u3010THE WHY HOW DO COMPANY Co., Ltd.\u3011 Disclosure of Difference from Consolidated Earnings Forecast\uff5cMay\u2013April 2026 Period","jir_meta_description":"Disclosure of differences between consolidated earnings forecast and results for THE WHY HOW DO COMPANY. Revenue largely in line, but operating income, ordinary income, and net income significantly negative; adjusted EBITDA is positive. Analysis of M&A-related costs and the impact of the fiscal year change.","jir_og_title":"\u3010THE WHY HOW DO COMPANY Co., Ltd.\u3011 Disclosure of Earnings Difference","jir_og_description":"Disclosure of differences between forecast and results. Revenue largely in line; net income deteriorates significantly. Adjusted EBITDA remains positive. Focus on future integration benefits and cost containment.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":59500,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"financial_summary","footnotes":""},"sector":[],"importance":[],"class_list":["post-64664","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Consolidated Financial Results for the Fiscal Year Ending April 2026 (Japanese GAAP) - Japan IR<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/japanir.jp\/en\/company\/company-3823\/ir\/3823-20260615-02_wp_basic\/\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/japanir.jp\/en\/company\/company-3823\/ir\/3823-20260615-02_wp_basic\/\",\"url\":\"https:\/\/japanir.jp\/en\/company\/company-3823\/ir\/3823-20260615-02_wp_basic\/\",\"name\":\"Consolidated Financial Results for the Fiscal Year Ending April 2026 (Japanese GAAP) - 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