{"id":64666,"date":"2026-06-15T16:06:56","date_gmt":"2026-06-15T07:06:56","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/3823-20260615-04_wp_basic\/"},"modified":"2026-07-12T12:03:10","modified_gmt":"2026-07-12T03:03:10","slug":"3823-20260615-04_wp_basic","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-3823\/ir\/3823-20260615-04_wp_basic\/","title":{"rendered":"Financial Results Summary for the Fiscal Year ending April 2026 (Japanese GAAP, 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Inc.","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-04-XX","jir_source_link":"[Placeholder]","jir_short_summary":"Expanding group scale through M&A; for the 2026 April-Term, despite an 8-month irregular settlement, net sales grew to 2,332 million yen. Adjusted EBITDA is expected to return to profitability, with operating income expected to be positive in the 2027 April-Term. Cash and cash equivalents of 1,547 million yen, equity ratio 29.4%.","jir_summary":"### Overview of Performance\nThis document reports that the group expanded to about three times its size over three years, anchored by M&A, despite an 8-month irregular accounting period. Consolidated net sales were 2,332 million yen, adjusted EBITDA was a positive 27 million yen. At the period end, net loss attributable to parent company shareholders was \u25b2902 million yen due to M&A-related costs and provision for doubtful accounts, but operating profit is expected to be positive in the 2027 April-Term.\n\n### Outlook and Financial Platform\nIn the 27-year April-Term earnings forecast, net sales are expected to be 6,259 million yen, operating profit +165 million yen, adjusted EBITDA +464 million yen. The positive turning point in operating profit is attributed to contributions from new consolidated subsidiaries, growth of existing businesses, and the absorption of M&A-related costs. With cash of 1,547 million yen and an equity ratio of 29.4%, the company plans to continue fund-raising by utilizing long-term borrowings and the exercise of stock acquisition rights.","jir_financial_highlights":"Net sales: 2,332 million yen\nNet loss attributable to parent: -902 million yen\nAdjusted EBITDA: +27 million yen\nCash and deposits: 1,547 million yen\nEquity ratio: 29.4%","jir_category":"Earnings","jir_hashtags":"#THEWHYHOWDO, #financial_summary, #JapaneseStocks","jir_key_figures":"Net sales: 2,332 million yen (FY2026 April-term)\nNet loss attributable to parent: \u25b2902 million yen\nAdjusted EBITDA: +27 million yen\nCash and deposits: 1,547 million yen\nEquity ratio: 29.4%","jir_meta_title":"\u3010THE WHY HOW DO COMPANY\u30118-months fiscal period with M&A expansion \u2014 Outlook for 2027 April-Term","jir_meta_description":"Summary of group expansion through M&A and 8-month fiscal period performance, including net sales, net loss, and adjusted EBITDA for FY2026, and earnings outlook for FY2027; cash and equity ratio details. 1,547 million yen in cash, 29.4% equity ratio.","jir_og_title":"\u3010THE WHY HOW DO COMPANY\u30118-months fiscal period with M&A expansion \u2014 Outlook for 2027 April-Term","jir_og_description":"Announcement of M&A-driven expansion in an 8-month fiscal period. Net sales of 2,332 million yen in FY2026, net loss of \u25b2902 million yen, and expected operating profit of +165 million yen for FY2027; cash of 1,547 million yen.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[{\"jir_chart_title\": \"\u58f2\u4e0a\u9ad8\u63a8\u79fb\", \"jir_chart_id\": \"revenue_trend\", \"jir_chart_json_data\": \"{\\\"labels\\\":[\\\"24\u5e748\u6708\u671f\\\",\\\"25\u5e748\u6708\u671f\\\",\\\"26\u5e744\u6708\u671f\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"\u58f2\u4e0a\u9ad8\\\",\\\"data\\\":[747,1751,2332]}]}\"}, {\"jir_chart_title\": \"\u8abf\u6574\u5f8cEBITDA\u63a8\u79fb\", \"jir_chart_id\": \"adjusted_ebitda_trend\", \"jir_chart_json_data\": \"{\\\"labels\\\":[\\\"24\u5e748\u6708\u671f\\\",\\\"25\u5e748\u6708\u671f\\\",\\\"26\u5e744\u6708\u671f\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"\u8abf\u6574\u5f8cEBITDA\\\",\\\"data\\\":[0,0,27]}]}\"}, {\"jir_chart_title\": \"\u89aa\u4f1a\u793e\u682a\u4e3b\u5e30\u5c5e\u7d14\u640d\u5931\u63a8\u79fb\", \"jir_chart_id\": \"net_profit_trend\", \"jir_chart_json_data\": \"{\\\"labels\\\":[\\\"25\u5e748\u6708\u671f\\\",\\\"26\u5e744\u6708\u671f\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"\u89aa\u4f1a\u793e\u682a\u4e3b\u5e30\u5c5e\u7d14\u640d\u5931\\\",\\\"data\\\":[-58,-902]}]}\"}, {\"jir_chart_title\": \"\u73fe\u91d1\u30fb\u9810\u91d1\u63a8\u79fb\", \"jir_chart_id\": \"cash_position_trend\", \"jir_chart_json_data\": \"{\\\"labels\\\":[\\\"26\u5e744\u6708\u671f\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"\u73fe\u91d1\u30fb\u9810\u91d1\\\",\\\"data\\\":[1547]}]}\"}]","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-64666","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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