Access Co., Ltd.TSE: 4813

Consolidated Financial Results for the Fiscal Year Ended January 31, 2026

· Issued by Access Co., Ltd.

Note: This document has been translated from the Japanese original for reference purposes only. In the event of any discrepancy between this translated document and the Japanese original, the original shall prevail.

March 17, 2026



Consolidated Financial Results for the Fiscal Year Ended January 31, 2026 (Under Japanese GAAP)

Company name: ACCESS CO., LTD. Listing: Tokyo Stock Exchange Securities code: 4813

URL: https://www.access-company.com

Representative: Kiyoyasu Oishi Representative Director, President & CEO

Inquiries: Tsutomu Yoshioka Director of the Board, Vice President & CFO Telephone: +81-3-6853-9088

Scheduled date of annual general meeting of shareholders: April 30, 2026 Scheduled date to commence dividend payments: -

Scheduled date to file annual securities report: April 28, 2026 Preparation of supplementary material on financial results: Yes Holding of financial results briefing: Yes

(Yen amounts are rounded down to millions, unless otherwise noted.)

  1. Consolidated financial results for the fiscal year ended January 31, 2026 (from February 1, 2025 to January 31, 2026)
    1. Consolidated operating results (Percentages indicate year-on-year changes.)

      Net sales

      Operating profit

      Ordinary profit

      Profit attributable to owners of parent

      Fiscal year ended

      January 31, 2026

      January 31, 2025

      Millions of yen

      19,215

      15,930

      %

      20.6

      5.4

      Millions of yen

      (2,688)

      (2,259)

      %

      -

      -

      Millions of yen

      (2,635)

      (1,884)

      %

      -

      -

      Millions of yen

      (3,398)

      (5,383)

      %

      -

      -

      Note: Comprehensive income

      For the fiscal year ended January 31, 2026:

      ¥

      (3,275) million [

      -%]

      For the fiscal year ended January 31, 2025:

      ¥

      (5,307) million [

      -%]

      Basic earnings per share

      Diluted earnings per share

      Rate of return on equity

      Ordinary profit to total assets ratio

      Operating profit to net sales ratio

      Fiscal year ended

      Yen

      Yen

      %

      %

      %

      January 31, 2026

      (90.53)

      -

      (40.5)

      (13.6)

      (14.0)

      January 31, 2025

      (143.14)

      -

      (42.9)

      (9.0)

      (14.2)

      Reference: Share of profit (loss) of entities accounted for using equity method

      For the fiscal year ended January 31, 2026:

      ¥

      63 million

      For the fiscal year ended January 31, 2025:

      ¥

      89 million

    2. Consolidated financial position

      Total assets

      Net assets

      Equity-to-asset ratio

      Net assets per share

      As of

      January 31, 2026

      January 31, 2025

      Millions of yen

      17,095

      21,529

      Millions of yen

      6,785

      10,051

      %

      39.6

      46.5

      Yen

      180.51

      266.23

      Reference: Equity

      As of January 31, 2026:

      ¥

      6,763 million

      As of January 31, 2025:

      ¥

      10,012 million

    3. Consolidated cash flows

    Cash flows from operating activities

    Cash flows from investing activities

    Cash flows from financing activities

    Cash and cash equivalents at end of period

    Fiscal year ended January 31, 2026

    January 31, 2025

    Millions of yen

    (3,935)

    1,134

    Millions of yen

    (1,576)

    (1,068)

    Millions of yen

    (19)

    (50)

    Millions of yen

    5,171

    10,559

  2. Cash dividends

    Annual dividends per share

    Total cash dividends (Total)

    Payout ratio (Consolidated)

    Ratio of dividends to net assets (Consolidated)

    First quarter-end

    Second quarter-end

    Third quarter-end

    Fiscal year-end

    Total

    Yen

    Yen

    Yen

    Yen

    Yen

    Millions of yen

    %

    %

    Fiscal year ended January 31, 2025

    -

    0.00

    -

    0.00

    0.00

    -

    -

    -

    Fiscal year ended January 31, 2026

    -

    0.00

    -

    0.00

    0.00

    -

    -

    -

    Fiscal year ending January 31, 2027

    (Forecast)

    -

    -

    -

    -

    -

    -

    Note: Breakdown of the year-end dividend for the fiscal year ended January 31, 2026 : Commemorative dividend - yen

    Special dividend - yen

  3. Consolidated financial result forecasts for the fiscal year ending January 31, 2027 (from February 1, 2026 to January 31, 2027)

(Percentages indicate year-on-year changes.)

Net sales

Operating profit

Ordinary profit

Profit attributable to owners of parent

Basic earnings per share

Six months ending July 31, 2026

Full year

Millions of

yen

10,800

23,000

%

19.3

19.7

Millions of

yen

(300)

800

%

-

-

Millions of

yen

(280)

840

%

-

-

Millions of

yen

(385)

610

%

-

-

Yen

(10.28)

16.28

* Notes

(1) Significant changes in the scope of consolidation during the period: Newly included: - companies(

None

)

Excluded: - companies(

)

  1. Changes in accounting policies, changes in accounting estimates, and restatement

    1. Changes in accounting policies due to revisions to accounting standards and other regulations: Yes

    2. Changes in accounting policies due to other reasons: None

    3. Changes in accounting estimates: None

    4. Restatement: None

  2. Number of issued shares (common shares)

    1. Total number of issued shares at the end of the period (including treasury shares)

      As of January 31, 2026

      39,962,100 shares

      As of January 31, 2025

      39,962,100 shares

    2. Number of treasury shares at the end of the period

      As of January 31, 2026

      2,494,008 shares

      As of January 31, 2025

      2,353,370 shares

    3. Average number of shares outstanding during the period

Fiscal Year ended January 31, 2026

37,542,904 shares

Fiscal Year ended January 31, 2025

37,610,471 shares

[Reference] Overview of non-consolidated financial results 1. Non-consolidated financial results for the fiscal year ended January 31, 2026 (from February 1, 2025 to January 31, 2026)
  1. Non-consolidated operating results (Percentages indicate year-on-year changes.)

    Net sales

    Operating profit

    Ordinary profit

    Profit

    Fiscal year ended

    January 31, 2026

    January 31, 2025

    Millions of yen

    9,359

    6,466

    %

    44.7

    11.4

    Millions of yen

    45

    459

    %

    (90.0)

    357.3

    Millions of yen

    (3,818)

    634

    %

    -

    302.3

    Millions of yen

    (4,784)

    (5,775)

    %

    -

    -

    Basic earnings per share

    Diluted earnings per share

    Fiscal year ended

    Yen

    Yen

    January 31, 2026

    (127.44)

    -

    January 31, 2025

    (153.57)

    -

  2. Non-consolidated financial position

Total assets

Net assets

Equity-to-asset ratio

Net assets per share

As of

January 31, 2026

January 31, 2025

Millions of yen

7,395

15,929

Millions of yen

5,689

10,466

%

76.6

65.5

Yen

151.28

277.25

Reference: Equity

As of January 31, 2026:

¥

5,668 million

As of January 31, 2025:

¥

10,427 million

  • Financial results reports are exempt from audit conducted by certified public accountants or an audit firm.

  • Proper use of earnings forecasts, and other special matters

Consolidated Financial Statements and Primary Notes

Consolidated Balance Sheet

(Thousands of yen)

As of January 31, 2025

As of January 31, 2026

Assets

Current assets

Cash and deposits 10,809,048 5,407,627

Notes and accounts receivable - trade, and contract assets

3,912,585

6,043,890

Merchandise and finished goods

762,188

236,367

Work in process

31,216

369,278

Advance payments to suppliers

1,088,320

155,508

Other

753,354

862,681

Allowance for doubtful accounts

(108,647)

(38,057)

Total current assets

17,248,067

13,037,295

Non-current assets

Property, plant and equipment

Buildings and structures

252,057

286,193

Accumulated depreciation

(149,258)

(186,274)

Buildings and structures, net

102,798

99,919

Tools, furniture and fixtures

1,640,603

1,750,358

Accumulated depreciation

(1,283,960)

(1,423,093)

Tools, furniture and fixtures, net

356,642

327,265

Leased assets

3,602

3,602

Accumulated depreciation

(3,602)

(3,602)

Leased assets, net

-

-

Right of use assets

937,388

964,560

Accumulated depreciation

(100,209)

(232,731)

Right of use assets, net

837,178

731,828

Total property, plant and equipment

1,296,619

1,159,013

Intangible assets

Software

1,618,298

1,547,077

Total intangible assets

1,618,298

1,547,077

Investments and other assets

Investment securities

675,971

649,729

Deferred tax assets

131,611

244,162

Other

671,819

579,890

Allowance for doubtful accounts

(113,182)

(122,019)

Total investments and other assets

1,366,219

1,351,762

Total non-current assets

4,281,137

4,057,853

Total assets

21,529,205

17,095,149

(Thousands of yen)

As of January 31, 2025

As of January 31, 2026

Liabilities

Current liabilities

Accounts payable - trade

657,879

542,125

Accrued expenses

955,238

1,273,634

Lease liabilities

69,465

126,179

Income taxes payable

32,956

1,599

Contract liabilities

5,367,565

5,647,523

Provision for bonuses

242,533

146,182

Provision for loss on orders received

-

139

Provision for share awards

24,534

26,780

Provision for loss on litigation

5,478

-

Provision for special survey costs, etc.

2,081,127

-

Provision for loss on penalty

-

39,074

Other

547,812

1,009,562

Total current liabilities

9,984,590

8,812,802

Non-current liabilities

Lease liabilities

962,539

850,973

Deferred tax liabilities

14,696

61,610

Retirement benefit liability

211,344

247,789

Asset retirement obligations

98,993

99,856

Provision for share awards

8,972

8,972

Provision for loss on penalty

-

73,800

Other

196,119

154,276

Total non-current liabilities

1,492,666

1,497,279

Total liabilities

11,477,256

10,310,081

Net assets

Shareholders' equity

Share capital

17,179,615

17,179,615

Capital surplus

12,312,020

12,312,020

Retained earnings

(16,246,756)

(19,645,365)

Treasury shares

(1,510,951)

(1,484,349)

Total shareholders' equity

11,733,927

8,361,921

Accumulated other comprehensive income

Valuation difference on available-for-sale securities

71,434

70,161

Foreign currency translation adjustment

(1,792,725)

(1,668,811)

Total accumulated other comprehensive income

(1,721,291)

(1,598,649)

Share acquisition rights

39,312

21,796

Total net assets

10,051,948

6,785,067

Total liabilities and net assets

21,529,205

17,095,149