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92582026 Q1GrowthJGAAP

CS-C. (9258) FY2026 Q1 Earnings Report

For FY2026 Q1, revenue came to ¥902.0M and operating loss ¥49.0M. The segment drivers and cash flow follow.

CS-C.Co.,Ltd.

IT & Services, Others/Services


Financial Highlights

  • Net Sales: ¥902M
  • Operating Income: ¥-49M
  • Net Income: ¥-56M
  • EPS: ¥-8.35

Income Statement

ItemCurrentPriorYoY %
Net Sales¥902M--
Cost of Sales¥417M--
Gross Profit¥485M--
SG&A Expenses¥535M--
Operating Income−¥49M--
Non-operating Income¥1M--
Non-operating Expenses¥630,000--
Ordinary Income−¥49M--
Profit Before Tax−¥49M--
Income Tax Expense¥7M--
Net Income−¥56M--
Net Income Attributable to Owners−¥55M--
Total Comprehensive Income−¥55M--
Interest Expense¥630,000--
Basic EPS−¥8.35--

Balance Sheet

ItemCurrent EndPrior EndChange
Current Assets¥2.19B¥2.29B−¥99M
Cash and Deposits¥1.77B¥1.86B−¥86M
Accounts Receivable¥335M¥354M−¥19M
Non-current Assets¥1.00B¥985M+¥17M
Property, Plant & Equipment¥150M¥117M+¥32M
Intangible Assets¥527M¥552M−¥24M
Goodwill¥182M¥187M−¥5M
Investment Securities¥30M¥30M¥0
Total Assets¥3.19B¥3.27B−¥82M
Current Liabilities¥814M¥832M−¥18M
Accounts Payable¥174M¥129M+¥45M
Non-current Liabilities¥217M¥226M−¥9M
Long-term Loans¥207M¥223M−¥16M
Total Liabilities¥1.03B¥1.06B−¥27M
Total Equity¥2.16B¥2.22B−¥55M
Capital Stock¥773M¥773M¥0
Capital Surplus¥773M¥773M¥0
Retained Earnings¥615M¥671M−¥56M
Treasury Stock−¥18,000−¥18,000¥0
Owners' Equity¥2.16B¥2.22B−¥55M
Working Capital¥1.38B--

Profitability Ratios

ItemValue
Net Profit Margin−6.1%
Gross Profit Margin53.8%
Current Ratio269.1%
Quick Ratio269.1%
Debt-to-Equity Ratio0.48x
Interest Coverage Ratio−77.78x
Effective Tax Rate−13.4%

Share Information

ItemValue
Shares Outstanding (incl. Treasury)6.66M shares
Treasury Stock41 shares
Average Shares Outstanding6.66M shares
Book Value Per Share¥324.36

Segment Information

SegmentRevenueOperating Income
LocalBusinessesDigitalTransformation¥722M¥20M
OperatingSegmentsNotIncludedInReportableSegmentsAndOtherRevenueGeneratingBusiness¥25M−¥36M
Shop¥155M−¥33M

Full Year Forecast

ItemForecast
Net Sales Forecast¥3.63B
Operating Income Forecast−¥70M
Ordinary Income Forecast−¥68M
Net Income Attributable to Owners Forecast−¥69M
Basic EPS Forecast−¥10.40
Dividend Per Share Forecast¥0.00