Axis Consulting (9344) FY2026 Q2 Earnings Report

Financial Highlights

Item	Current	Prior	YoY %
Net Sales	¥3.15B	¥2.43B	+29.8%
Cost of Sales	¥1.50B	¥1.07B	+39.4%
Gross Profit	¥1.66B	¥1.35B	+22.3%
SG&A Expenses	¥1.85B	¥1.26B	+47.1%
Operating Income	−¥191M	¥97M	−296.9%
Non-operating Income	¥13M	¥4M	+225.0%
Non-operating Expenses	¥5M	¥1M	+400.0%
Ordinary Income	−¥183M	¥100M	−283.0%
Profit Before Tax	−¥183M	¥273M	−167.0%
Income Tax Expense	−¥55M	¥75M	−173.3%
Net Income	−¥127M	¥198M	−164.1%
Depreciation & Amortization	¥27M	¥24M	+12.5%
Interest Expense	¥3M	¥0	-
Basic EPS	−¥25.65	¥39.61	−164.8%

Item	Current End	Prior End	Change
Current Assets	¥3.39B	¥3.98B	−¥592M
Cash and Deposits	¥2.27B	¥3.00B	−¥729M
Accounts Receivable	¥900M	¥733M	+¥167M
Non-current Assets	¥727M	¥532M	+¥195M
Property, Plant & Equipment	¥214M	¥219M	−¥5M
Intangible Assets	¥287M	¥144M	+¥143M
Investment Securities	¥26M	¥26M	¥0
Total Assets	¥4.12B	¥4.51B	−¥397M
Current Liabilities	¥919M	¥878M	+¥41M
Accounts Payable	¥292M	¥253M	+¥39M
Non-current Liabilities	¥245M	¥311M	−¥66M
Long-term Loans	¥167M	¥233M	−¥66M
Total Liabilities	¥1.17B	¥1.19B	−¥24M
Total Equity	¥2.95B	¥3.33B	−¥372M
Capital Stock	¥762M	¥761M	+¥1M
Capital Surplus	¥759M	¥758M	+¥1M
Retained Earnings	¥1.50B	¥1.80B	−¥305M
Treasury Stock	−¥70M	−¥0	−¥70M
Owners' Equity	¥2.95B	¥3.32B	−¥373M
Working Capital	¥2.47B	-	-

Item	Current	Prior	Change
Operating Cash Flow	−¥265M	−¥101M	−¥164M
Investing Cash Flow	−¥138M	−¥28M	−¥110M
Financing Cash Flow	−¥324M	−¥39M	−¥285M
Free Cash Flow	−¥403M	-	-

Item	Value
Shares Outstanding (incl. Treasury)	5.06M shares
Treasury Stock	87K shares
Average Shares Outstanding	4.99M shares
Book Value Per Share	¥594.13
EBITDA	−¥164M

Item	Amount
Q2 Dividend	¥0.00