BUSINESS BRAIN SHOWAOTA INC.
9658・Prime Market・Information & Communication
Consulting & System Development
BBS's largest segment, handling consulting and system development in the management accounting and PLM domains
| Period | Current | Previous | Change |
|---|---|---|---|
| Revenue (external customers) | ¥20,738 million (previous consolidated fiscal year, restated) | ¥27,602 million (most recent period as stated in the existing report) | ↓ |
| Business profit | ¥1,934 million (previous consolidated fiscal year, restated) | ¥2,211 million (most recent period as stated in the existing report) | ↓ |
| Segment assets | ¥29,453 million (previous consolidated fiscal year, restated) | ¥33,681 million (most recent period as stated in the existing report) | ↓ |
| Depreciation and amortization | ¥939 million (previous consolidated fiscal year, restated) | ¥979 million (most recent period as stated in the existing report) | ↓ |
Business Details
Centers on management accounting consulting (IFRS support, internal controls, BPR support, etc.), the implementation and development of Accounting Package & Enterprise Solutions, PLM (Product Lifecycle Management) Support Solutions, and System Development for the Financial Industry. Mainly provides contract-based system development, implementation support, and maintenance, serving as the core of the "BBS Cycle," which covers everything from consulting to system embedding on a consistent basis. Major clients are large enterprises in the infrastructure, financial, and manufacturing (mobility) sectors.
Recent Overview
In June 2026, an aggregation error in the previous consolidated fiscal year's segment assets was discovered and corrected
In the FY2026 (ending March 2026) financial results announcement released on May 14, 2026, an aggregation error was discovered in the segment assets for the previous consolidated fiscal year (FY2025, ended March 2025). Before correction, segment assets were ¥29,920,508 thousand for Consulting & System Development, ¥9,296,320 thousand for SES Co-creation Business, and ¥9,597,583 thousand for BPO & Managed Services; after correction, these were revised to ¥29,452,783 thousand, ¥10,209,634 thousand, and ¥9,151,995 thousand, respectively. There is no change to revenue, business profit, equity-method investments, or depreciation and amortization, and the impact on the consolidated total is minor (only a ¥1 thousand rounding difference).
Key Products
Growth Drivers
- Growth in sales to infrastructure sector clients within Management Accounting Consulting & Solutions
- Expansion of synergy effects among group companies (full-year contribution from M&A subsidiaries such as Fresco Corp.)
- Recovery in the PLM Support Solutions business following the resolution of an underperforming project from the previous fiscal year
- Rollout of new services such as the in-house-developed low-code framework (Rakuraku Framework) amid growing DX demand
- Accumulation of order backlog, with orders received of ¥28,942 million (up 12.1% year on year) and order backlog of ¥6,229 million (up 27.4% year on year)
Risks
- Indirect impact of US tariff measures on mobility-sector clients such as the automotive-related industry (currently under investigation)
- Pressure on gross profit margin from rising outsourcing costs (an increasing trend in outsourcing costs across the group)
- Impact on profit margins from increased SG&A expenses such as personnel costs and depreciation
- Risk of intensifying competition in the package business amid SaaS market expansion
- Risk of underperforming projects occurring in large-scale projects (a case materialized in the PLM domain in the previous fiscal year)
- Concerns over the internal control processes for the accuracy of financial information, given that an aggregation error was discovered after the financial results announcement was published
Last updated: June 22, 2026