Create Restaurants Holdings Inc. (3387) said on Oct. 14 that net profit attributable to owners of the parent fell 15.6% to ¥2.70 billion in the six months to Aug. 31, 2026, on revenue up 3.5% to ¥86.09 billion, and kept its full-year forecast unchanged.

Nihon PC Service (6025) posted a consolidated net loss attributable to owners of the parent of ¥6 million for the fiscal year ended Aug. 31, 2026, after booking a ¥32 million impairment loss, even as sales rose 18.4% to ¥8.09 billion.

TSI Holdings (3608) and World Co. (3612) agreed to integrate their businesses by forming a joint holding company, INFINITY UNITED Inc., through a joint share transfer planned for March 1, 2027.

Kamgras 1 K.K. said on Oct. 14, 2026 it raised its tender offer price for Kakaku.com, Inc. (2371) to ¥3,682 per share from ¥3,681 and extended the offer period to Oct. 28, 2026, for a total of 115 business days.

Japanese apparel companies World Co. (3612) and TSI Holdings Co. (3608) said on Oct. 14, 2026 they will integrate their businesses by jointly establishing a holding company, INFINITY UNITED Inc., through a share transfer scheduled for March 1, 2027.

Seed Co., Ltd. (7743) said on Oct. 14, 2026 that a tender offer for its shares by Luxshare Precision Cayman Limited, a unit of Luxshare Precision Industry Co., Ltd., succeeded with 13,102,594 shares tendered, giving the bidder 43.29% of voting rights upon settlement.

Owell Co., Ltd. (7670), a paint and coatings trader listed on the Tokyo Stock Exchange Standard Market, said its board on Oct. 14, 2026 approved an absorption-type merger of wholly owned subsidiary Meiho Shoji Co., Ltd., set to take effect on April 1, 2027, with no shares or cash to be allotted.

PR TIMES, Inc. (3922) on Oct. 14 raised its annual dividend forecast for the fiscal year ending February 2027 to ¥74.30 per share from ¥16.80, after lifting its dividend-on-equity (DOE) floor to 9% or more from 2% or more.

Toyo Denki Seizo (6505) on Oct. 14 raised its operating profit forecast for the fiscal year ending May 2027 by 46.2% to ¥3.8 billion from ¥2.6 billion, lifted its annual dividend forecast to ¥138 from ¥116 and authorized a share buyback of up to ¥300 million.

IDOM Inc. (7599) on Oct. 14 lowered its net profit forecast for the fiscal year ending February 2027 by 26.0% to ¥10.5 billion from ¥14.2 billion, while raising its sales forecast to ¥655.0 billion from ¥629.0 billion.

QPS Holdings (464A), a Tokyo Stock Exchange Growth-listed earth observation satellite data company, on Oct. 14 raised its operating profit forecast for the year ending May 31, 2027, to ¥2.0 billion from ¥300 million, a 566.7% increase, and lifted its net profit forecast to ¥2.7 billion from ¥1.9 billion.

Starseeds (3083) said consolidated sales for the six months through August 2026 reached ¥15.53 billion, 80.6% above its June 3 forecast of ¥8.6 billion, but it posted a net loss attributable to owners of the parent of ¥248 million against a projected ¥150 million profit.

Noda Corp. (7879), a Tokyo Stock Exchange Standard-listed building materials maker, on Oct. 14, 2026 cut its forecast for the year ending November 2026 to a net loss of ¥100 million from a previously projected profit of ¥200 million, and lowered its operating profit outlook 33.3% to ¥400 million from ¥600 million.

Media Do (3678), a Japanese e-book distributor, on Oct. 14 raised its net profit forecast for the fiscal year ending February 2027 by 130.0% to ¥2.76 billion from ¥1.2 billion, citing an expected gain on the sale of subsidiaries, and lifted its year-end dividend forecast to ¥55 per share from ¥40.

Ricksoft Co., Ltd. (4429) on Oct. 14 raised its consolidated operating profit forecast for the fiscal year ending February 2027 by 69.5% to ¥340 million from ¥200 million, while keeping its sales forecast unchanged at ¥12.195 billion.

ELEMENTS, Inc. (5246), a provider of online identity verification services, on Oct. 14 set its full-year guidance for the fiscal year ending November 2026 at the top of its previous ranges, projecting sales of ¥5.7 billion and net profit attributable to owners of the parent of ¥300 million.

UOGroup (2683), a Japanese seafood retailer, posted a first-half operating loss of ¥65 million, wider than the ¥20 million loss it had forecast, even as net sales of ¥4.71 billion topped guidance.

Hub Co., Ltd. (3030) said operating profit for the first half of the fiscal year ending February 2027 rose 65.8% to ¥513 million, beating the forecast it issued in April, as net sales grew 11.9% to ¥6,368 million.

Seiwa Holdings Co. (523A) raised its revenue forecast for the year ending May 2027 to ¥11.0 billion from ¥9.8 billion and its adjusted operating profit forecast to ¥2.0 billion from ¥1.8 billion, citing three newly consolidated subsidiaries.

Cookbiz Co. (6558), a Tokyo Growth-listed recruiter specializing in the food service industry, on Oct. 14 cut its forecast for the year ending November 2026 to a net loss of ¥338 million from a previously projected ¥80 million profit, and said it will solicit voluntary retirements.