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.
December 12, 2025
Consolidated Financial Results for the Nine Months Ended October 31, 2025 (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 to commence dividend payments: -
Preparation of supplementary material on financial results: None Holding of financial results briefing: None
(Yen amounts are rounded down to millions, unless otherwise noted.)
-
Consolidated financial results for the nine months ended October 31, 2025 (from February 1, 2025 to October 31, 2025)
-
Consolidated operating results (cumulative) (Percentages indicate year-on-year changes.)
Net sales
Operating profit
Ordinary profit
Profit attributable to owners of parent
Nine months ended October 31, 2025
October 31, 2024
Millions of yen
13,971
10,789
%
29.5
0.6
Millions of yen
(2,028)
(1,414)
%
-
-
Millions of yen
(2,165)
(1,349)
%
-
-
Millions of yen
(2,810)
(1,641)
%
-
-
Note: Comprehensive income
For the nine months ended October 31, 2025:
¥
(2,744) million [
-%]
For the nine months ended October 31, 2024:
¥
(1,824) million [
-%]
Basic earnings per share
Diluted earnings per share
Nine months ended
Yen
Yen
October 31, 2025
(74.82)
-
October 31, 2024
(43.65)
-
- Consolidated financial position
Total assets
Net assets
Equity-to-asset ratio
As of
October 31, 2025
January 31, 2025
Millions of yen
13,402
21,529
Millions of yen
7,316
10,051
%
54.4
46.5
Reference: Equity
As of October 31, 2025:
¥
7,294 million
As of January 31, 2025:
¥
10,012 million
-
Consolidated operating results (cumulative) (Percentages indicate year-on-year changes.)
-
Cash dividends
Annual dividends per share
First quarter-end
Second quarter-end
Third quarter-end
Fiscal year-end
Total
Yen
Yen
Yen
Yen
Yen
Fiscal year ended January 31, 2025
-
0.00
-
0.00
0.00
Fiscal year ending January 31, 2026
-
0.00
-
Fiscal year ending January 31, 2026
(Forecast)
0.00
0.00
Note: Revisions to the forecast of cash dividends most recently announced: None Note: Breakdown of the third quarter dividend for the fiscal year ending January 31, 2026 :
Commemorative dividend - yen
Special dividend - yen
- Consolidated financial result forecasts for the fiscal year ending January 31, 2026 (from February 1, 2025 to January 31, 2026)
(Percentages indicate year-on-year changes.)
Net sales | Operating profit | Ordinary profit | Profit attributable to owners of parent | Basic earnings per share | |||||
Full year | Millions of yen 20,500 | % 28.7 | Millions of yen (700) | % - | Millions of yen (900) | % - | Millions of yen (1,400) | % - | Yen (37.23) |
Note: Revisions to the financial result forecast most recently announced: | None | |
* Notes | ||
(1) Significant changes in the scope of consolidation during the period: Newly included: - companies( | None | ) |
Excluded: - companies( | ) |
Adoption of accounting treatment specific to the preparation of quarterly consolidated financial statements: None
Changes in accounting policies, changes in accounting estimates, and restatement
Changes in accounting policies due to revisions to accounting standards and other regulations: Yes
Changes in accounting policies due to other reasons: None
Changes in accounting estimates: None
Restatement: None
Number of issued shares (common shares)
Total number of issued shares at the end of the period (including treasury shares)
As of October 31, 2025
39,962,100 shares
As of January 31, 2025
39,962,100 shares
Number of treasury shares at the end of the period
As of October 31, 2025
2,494,008 shares
As of January 31, 2025
2,353,370 shares
Average number of shares outstanding during the period (cumulative from the beginning of the fiscal year)
Nine months ended October 31, 2025 | 37,568,116 shares |
Nine months ended October 31, 2024 | 37,611,055 shares |
Review of the Japanese-language originals of the attached consolidated quarterly financial statements by certified public accountants or an audit firm: Yes(mandatory)
Proper use of earnings forecasts, and other special matters
Quarterly Consolidated Financial Statements and Primary Notes Quarterly Consolidated Balance Sheet
As of January 31, 2025
As of October 31, 2025
Assets
(Thousands of yen)
Current assets
Cash and deposits 10,809,048 4,842,547
Notes and accounts receivable - trade, and contract assets | 3,912,585 | 3,034,490 |
Merchandise and finished goods | 762,188 | 200,120 |
Work in process | 31,216 | 259,256 |
Advance payments to suppliers | 1,088,320 | - |
Other | 753,354 | 1,010,690 |
Allowance for doubtful accounts | (108,647) | (54,356) |
Total current assets | 17,248,067 | 9,292,748 |
Non-current assets | ||
Property, plant and equipment | ||
Buildings and structures | 252,057 | 283,099 |
Accumulated depreciation | (149,258) | (180,905) |
Buildings and structures, net | 102,798 | 102,193 |
Tools, furniture and fixtures | 1,640,603 | 1,678,890 |
Accumulated depreciation | (1,283,960) | (1,352,606) |
Tools, furniture and fixtures, net | 356,642 | 326,283 |
Leased assets | 3,602 | 3,602 |
Accumulated depreciation | (3,602) | (3,602) |
Leased assets, net | - | - |
Right of use assets | 937,388 | 928,274 |
Accumulated depreciation | (100,209) | (193,491) |
Right of use assets, net | 837,178 | 734,782 |
Total property, plant and equipment | 1,296,619 | 1,163,259 |
Intangible assets | ||
Software | 1,618,298 | 1,669,340 |
Total intangible assets | 1,618,298 | 1,669,340 |
Investments and other assets | ||
Investment securities | 675,971 | 676,087 |
Deferred tax assets | 131,611 | 151,302 |
Other | 671,819 | 566,340 |
Allowance for doubtful accounts | (113,182) | (116,823) |
Total investments and other assets | 1,366,219 | 1,276,906 |
Total non-current assets | 4,281,137 | 4,109,505 |
Total assets | 21,529,205 | 13,402,254 |
As of January 31, 2025
As of October 31, 2025
Liabilities
(Thousands of yen)
Current liabilities
Accounts payable - trade | 657,879 | 430,663 |
Lease liabilities | 69,465 | 124,571 |
Income taxes payable | 32,956 | - |
Contract liabilities | 5,367,565 | 2,025,656 |
Provision for bonuses | 242,533 | 269,675 |
Provision for share awards | 24,534 | 27,163 |
Provision for loss on litigation | 5,478 | - |
Provision for special survey costs, etc. | 2,081,127 | - |
Other | 1,503,050 | 1,789,159 |
Total current liabilities | 9,984,590 | 4,666,891 |
Non-current liabilities | ||
Deferred tax liabilities | 14,696 | 62,832 |
Retirement benefit liability | 211,344 | 249,515 |
Lease liabilities | 962,539 | 839,586 |
Provision for share awards | 8,972 | 8,972 |
Asset retirement obligations | 98,993 | 99,537 |
Other | 196,119 | 158,328 |
Total non-current liabilities | 1,492,666 | 1,418,773 |
Total liabilities | 11,477,256 | 6,085,665 |
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) | (19,057,490) |
Treasury shares | (1,510,951) | (1,484,349) |
Total shareholders' equity | 11,733,927 | 8,949,796 |
Accumulated other comprehensive income | ||
Valuation difference on available-for-sale securities | 71,434 | 71,254 |
Foreign currency translation adjustment | (1,792,725) | (1,726,257) |
Total accumulated other comprehensive income | (1,721,291) | (1,655,003) |
Share acquisition rights | 39,312 | 21,796 |
Total net assets | 10,051,948 | 7,316,589 |
Total liabilities and net assets | 21,529,205 | 13,402,254 |
Quarterly Consolidated Statements of Income and Comprehensive Income
Quarterly Consolidated Statement of Income For the Nine-Month Period
Share of profit of entities accounted for using equity method
46,852
41,925
Loss on extinguishment share-based remuneration expenses
-
62,744
For the nine months ended October 31, 2024
(Thousands of yen)
For the nine months ended October 31, 2025
Net sales 10,789,920 13,971,462
Cost of sales 6,049,206 8,419,369
Gross profit 4,740,713 5,552,093
Selling, general and administrative expenses 6,155,028 7,581,038
Operating loss (1,414,314) (2,028,945)
Non-operating income
Interest income 18,876 14,703
Gain on investments in investment partnerships 944 -
Other 39,757 5,709
Total non-operating income 106,431 62,338
Non-operating expenses
Interest expenses 39,579 5,873
Foreign exchange losses 1,540 172,387
Loss on investments in investment partnerships - 20,254
Total non-operating expenses 41,120 199,350
Other 0 834
Extraordinary income
Ordinary loss (1,349,003) (2,165,956)
Gain on reversal of share acquisition rights - 17,516
Gain on sale of non-current assets 1,760 -
Total extraordinary income 1,760 17,516
Extraordinary losses
Loss on retirement of non-current assets 334 0
Impairment losses 113,352 189,475
Extra retirement payments - 152,314
Loss on withdrawal from business 5,910 -
Listing breach of contract - 48,000
Loss on special investigation - 3,321
Total extraordinary losses 119,597 455,855
Loss before income taxes (1,466,839) (2,604,295)
Income taxes - current 177,644 191,365
Income taxes - deferred (2,096) 15,072
Total income taxes 175,548 206,437
Loss (1,642,387) (2,810,733)
Loss attributable to non-controlling interests (487) -
Loss attributable to owners of parent (1,641,900) (2,810,733)