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47052026 Q3StandardJGAAP

CLIP (4705) FY2026 Q3 Earnings Report

For FY2026 Q3, revenue came to ¥2.1B (-4.4% year on year) and operating loss ¥74.0M. The segment drivers and cash flow follow.

CLIP Corporation

IT & Services, Others/Services


Financial Highlights

  • Net Sales: ¥2.11B
  • Operating Income: ¥-74M
  • Net Income: ¥-85M
  • EPS: ¥-23.71

Income Statement

ItemCurrentPriorYoY %
Net Sales¥2.11B¥2.21B−4.4%
Cost of Sales¥1.62B¥1.65B−2.0%
Gross Profit¥498M¥562M−11.4%
SG&A Expenses¥572M¥609M−6.0%
Operating Income−¥74M−¥46M−60.9%
Non-operating Income¥23M¥34M−31.8%
Non-operating Expenses¥6M¥12M−49.9%
Ordinary Income−¥57M−¥25M−128.0%
Profit Before Tax−¥60M−¥38M−59.0%
Income Tax Expense¥25M−¥12M+310.7%
Net Income−¥85M−¥26M−230.3%
Net Income Attributable to Owners−¥85M−¥25M−240.0%
Total Comprehensive Income¥18M−¥71M+125.4%
Interest Expense¥2M¥2M+38.9%
Basic EPS−¥23.71−¥7.18−230.2%

Balance Sheet

ItemCurrent EndPrior EndChange
Current Assets¥3.34B¥3.47B−¥133M
Cash and Deposits¥2.80B¥3.00B−¥196M
Accounts Receivable¥36M¥22M+¥14M
Inventories¥402M¥355M+¥47M
Non-current Assets¥2.07B¥2.01B+¥60M
Property, Plant & Equipment¥326M¥327M−¥1M
Intangible Assets¥109M¥134M−¥25M
Goodwill¥79M¥102M−¥22M
Investment Securities¥1.20B¥1.07B+¥123M
Total Assets¥5.41B¥5.48B−¥73M
Current Liabilities¥596M¥510M+¥86M
Accounts Payable¥20M¥30M−¥11M
Short-term Loans¥150M¥180M−¥30M
Non-current Liabilities¥155M¥170M−¥15M
Long-term Loans¥12M¥20M−¥8M
Total Liabilities¥751M¥680M+¥71M
Total Equity¥4.66B¥4.80B−¥143M
Capital Stock¥213M¥213M¥0
Capital Surplus¥30M¥30M¥0
Retained Earnings¥5.14B¥5.39B−¥248M
Treasury Stock−¥805M−¥805M¥0
Owners' Equity¥4.66B¥4.80B−¥143M
Working Capital¥2.74B--

Profitability Ratios

ItemValue
Net Profit Margin−4.0%
Gross Profit Margin23.6%
Current Ratio560.5%
Quick Ratio493.1%
Debt-to-Equity Ratio0.16x
Interest Coverage Ratio−31.33x
Effective Tax Rate−42.0%

Year-over-Year Comparison

ItemYoY Change
Net Sales YoY Change−4.4%

Share Information

ItemValue
Shares Outstanding (incl. Treasury)4.54M shares
Treasury Stock934K shares
Average Shares Outstanding3.60M shares
Book Value Per Share¥1,292.27

Dividend Information

ItemAmount
Q2 Dividend¥0.00

Segment Information

SegmentRevenueOperating Income
Education¥1.64B−¥28M
FoodAndBeverage¥99M−¥32M
LongLifeEducation¥85M−¥20M
OperatingSegmentsNotIncludedInReportableSegmentsAndOtherRevenueGeneratingBusiness¥110M−¥6M
Sports¥181M¥11M

Full Year Forecast

ItemForecast
Net Sales Forecast¥3.16B
Operating Income Forecast¥133M
Ordinary Income Forecast¥134M
Net Income Attributable to Owners Forecast¥65M
Basic EPS Forecast¥18.16
Dividend Per Share Forecast¥45.00