EduLab (4427) FY2026 Q1 Earnings Report

Financial Highlights

Item	Current	Prior	YoY %
Net Sales	¥1.40B	¥1.31B	+6.8%
Cost of Sales	¥1.02B	¥1.01B	+0.8%
Gross Profit	¥387M	¥306M	+26.5%
SG&A Expenses	¥412M	¥426M	−3.3%
Operating Income	−¥25M	−¥120M	+79.2%
Non-operating Income	¥86M	¥246M	−65.2%
Non-operating Expenses	¥30M	¥21M	+41.9%
Ordinary Income	¥29M	¥103M	−71.8%
Profit Before Tax	−¥8M	¥103M	−107.9%
Income Tax Expense	¥69M	¥28M	+147.0%
Net Income	−¥77M	¥75M	−201.8%
Net Income Attributable to Owners	−¥102M	¥63M	−261.9%
Total Comprehensive Income	−¥35M	−¥127M	+72.4%
Interest Expense	¥3M	¥2M	+44.4%
Basic EPS	−¥10.01	¥6.23	−260.7%

Item	Current End	Prior End	Change
Current Assets	¥2.37B	¥2.82B	−¥444M
Cash and Deposits	¥1.16B	¥1.39B	−¥226M
Accounts Receivable	¥931M	¥999M	−¥68M
Non-current Assets	¥871M	¥790M	+¥81M
Property, Plant & Equipment	¥104M	¥107M	−¥3M
Intangible Assets	¥281M	¥232M	+¥50M
Total Assets	¥3.24B	¥3.61B	−¥363M
Current Liabilities	¥1.34B	¥1.65B	−¥310M
Accounts Payable	¥211M	¥207M	+¥5M
Short-term Loans	¥200M	¥300M	−¥100M
Non-current Liabilities	¥111M	¥132M	−¥21M
Long-term Loans	¥108M	¥129M	−¥21M
Total Liabilities	¥1.45B	¥1.78B	−¥331M
Total Equity	¥1.80B	¥1.83B	−¥32M
Capital Stock	¥90M	¥90M	¥0
Capital Surplus	¥1.59B	¥1.59B	¥0
Retained Earnings	−¥203M	−¥100M	−¥102M
Treasury Stock	−¥20M	−¥20M	¥0
Owners' Equity	¥1.29B	¥1.35B	−¥63M
Working Capital	¥1.04B	-	-

Item	YoY Change
Net Sales YoY Change	+6.8%
Ordinary Income YoY Change	−71.2%
Profit Before Tax YoY Change	−107.9%
Net Income YoY Change	−201.8%
Net Income Attributable to Owners YoY Change	−261.9%

Item	Value
Shares Outstanding (incl. Treasury)	10.23M shares
Treasury Stock	9K shares
Average Shares Outstanding	10.22M shares
Book Value Per Share	¥175.93

Item	Forecast
Net Sales Forecast	¥5.80B
Operating Income Forecast	¥80M
Ordinary Income Forecast	¥20M
Net Income Attributable to Owners Forecast	¥10M
Basic EPS Forecast	¥0.98