abc Co., Ltd.
8783・Standard Market・Other Financing Business
Financial Services Business
A financial business centered on fundraising support for listed companies and investment/financing for small and medium-sized enterprises
| Period | Current | Previous | Change |
|---|---|---|---|
| Net Sales (Cumulative Q3 FY2026 (ending August 2026)) | ¥269 million | ¥183 million (H1 FY2026 (ending August 2026)) | ↑ |
| Segment Loss (Cumulative Q3 FY2026 (ending August 2026)) | -¥1,805 million | -¥890 million (FY2025 (ending August 2025), 5-month period) | ↓ |
Business Details
Comprises two businesses: Financial Advisory (fundraising support and advisory for listed companies, etc.) and Investment & Financing Business (business financing and back-financing for small and medium-sized corporations). The business aims to build up stock revenue, including interest income, and to structure equity finance-related transactions. The crypto asset dealing business was reclassified into the Web3 Business segment from Q1 onward.
Recent Overview
Recorded net sales of ¥269 million, but segment loss expanded significantly to -¥1,805 million
In the cumulative nine months of Q3 FY2026 (ending August 2026) (September 2025 to May 2026), net sales came to ¥269 million. Meanwhile, segment loss (on an ordinary income/loss basis) expanded significantly to -¥1,805 million from -¥890 million in the prior period (a 5-month period). The high level of allowance for doubtful accounts and increased operating expenses appear to be the main causes of the expanded loss. The crypto asset dealing business has already been reclassified into the Web3 Business, and the standalone revenue contribution of the Financial Services Business continues to be limited.
Key Products
Growth Drivers
- Building up stock revenue (interest income) through the continued execution of financing for small and medium-sized corporations
- Structuring equity finance-related transactions (back-financing) for listed companies
- Expanding orders for Financial Advisory engagements (fundraising support)
- Strengthening the financial base through third-party allotment capital increases to nurture the Group's core businesses
Risks
- Material doubt about going concern exists due to continued recording of significant operating losses
- Ongoing cash flow concerns, with improving financial soundness as the top priority
- Segment loss expanded significantly to -¥1,805 million, with an unclear outlook for earnings improvement
- High level of allowance for doubtful accounts (approximately ¥3,228 million combined current and non-current) indicating credit risk
- Segment assets are mostly composed of operating loans receivable and long-term operating receivables, entailing inherent collection risk
- Disclosure and governance risk due to the absence of an accounting auditor (Progress Audit Corporation resigned effective May 8, 2026)
Last updated: November 27, 2025