| Item | Current | Prior | YoY % |
|---|---|---|---|
| Net Sales | ¥319M | ¥262M | +21.8% |
| Cost of Sales | ¥143M | ¥208M | -31.1% |
| Gross Profit | ¥176M | ¥55M | +219.6% |
| SG&A Expenses | ¥223M | ¥239M | -6.6% |
| Operating Income | ¥-46M | ¥-183M | +74.9% |
| Non-operating Income | ¥13M | ¥73,000 | +17606.8% |
| Non-operating Expenses | ¥470,000 | ¥2M | -73.9% |
| Ordinary Income | ¥-34M | ¥-185M | +81.6% |
| Profit Before Tax | ¥-34M | ¥-185M | +81.6% |
| Income Tax Expense | ¥1M | ¥1M | +0.0% |
| Net Income | ¥-35M | ¥-186M | +81.1% |
| Net Income Attributable to Owners | ¥-35M | ¥-186M | +81.2% |
| Total Comprehensive Income | ¥-35M | ¥-186M | +81.2% |
| Depreciation & Amortization | ¥343,000 | ¥6M | -94.4% |
| Interest Expense | ¥13,000 | - | - |
| Basic EPS | ¥-7.83 | ¥-41.34 | +81.1% |
| Dividend Per Share | ¥0.00 | ¥0.00 | - |
| Item | Current End | Prior End | Change |
|---|---|---|---|
| Current Assets | ¥724M | ¥679M | +¥45M |
| Cash and Deposits | ¥409M | ¥322M | +¥88M |
| Accounts Receivable | ¥280M | ¥315M | ¥-35M |
| Non-current Assets | ¥124M | ¥90M | +¥34M |
| Intangible Assets | ¥14M | - | - |
| Item | Current | Prior | Change |
|---|---|---|---|
| Operating Cash Flow | ¥91M | ¥-72M | +¥163M |
| Investing Cash Flow | ¥-35M | ¥15M | ¥-49M |
| Financing Cash Flow | ¥31M | ¥-197,000 | +¥31M |
| Free Cash Flow | ¥57M | - | - |
| Item | Value |
|---|---|
| Net Profit Margin | -11.0% |
| Gross Profit Margin | 55.3% |
| Current Ratio | 471.7% |
| Quick Ratio | 471.7% |
| Debt-to-Equity Ratio | 0.26x |
| Interest Coverage Ratio | -3538.46x |
| EBITDA Margin | -14.3% |
| Effective Tax Rate | -3.4% |
| Item | YoY Change |
|---|---|
| Net Sales YoY Change | +21.5% |
| Item | Value |
|---|---|
| Shares Outstanding (incl. Treasury) | 4.52M shares |
| Average Shares Outstanding | 4.51M shares |
| Book Value Per Share | ¥148.37 |
| EBITDA | ¥-46M |
| Item | Amount |
|---|---|
| Q2 Dividend | ¥0.00 |
| Year-End Dividend | ¥0.00 |
| Segment | Revenue | Operating Income |
|---|---|---|
| Education | ¥166M | ¥64M |
| HumanResources | ¥134M | ¥19M |
| PlatformWeb3Segment | ¥19M | ¥-14M |
| Item | Forecast |
|---|---|
| Net Sales Forecast | ¥830M |
| Operating Income Forecast | ¥28M |
| Ordinary Income Forecast | ¥63M |
| Net Income Attributable to Owners Forecast | ¥60M |
| Basic EPS Forecast | ¥13.50 |
| Dividend Per Share Forecast | ¥0.00 |
| Investment Securities | ¥103M | ¥82M | +¥21M |
| Total Assets | ¥847M | ¥768M | +¥79M |
| Current Liabilities | ¥153M | ¥64M | +¥89M |
| Non-current Liabilities | ¥24M | - | - |
| Long-term Loans | ¥24M | - | - |
| Total Liabilities | ¥177M | ¥64M | +¥113M |
| Total Equity | ¥670M | ¥704M | ¥-34M |
| Capital Stock | ¥51M | ¥50M | +¥487,000 |
| Capital Surplus | ¥983M | ¥982M | +¥487,000 |
| Retained Earnings | ¥-390M | ¥-354M | ¥-35M |
| Owners' Equity | ¥643M | ¥678M | ¥-35M |
| Working Capital | ¥570M | - | - |