LAWRNasdaqServices-Computer Programming, Data Processing, Etc.US GAAP · USD

Robot Consulting Co., Ltd.

Robot Consulting Co., Ltd. is a Tokyo-based software and services company focused on developing and selling AI-enabled software and providing e-learning services. The business operates through its Japanese headquarters and serves customers through software products and online education offerings.

Revenue1,229m USD
+60.6 %y/y
Operating profit (EBIT)-1,479m USD
−176.9 %y/y
EBIT margin-120.4%
−50.5 ppy/y
Net income-1,489m USD
−178.6 %y/y
Free cash flow-1,243m USD
−327.6 %y/y

Fiscal year 2026 · change from previous year

Development 2023–2026

-2,000-1,00001,0002,000m USD2023: 84 m USD2023: EBIT -468 m USD20232024: 693 m USD2024: EBIT -652 m USD20242025: 765 m USD2025: EBIT -534 m USD20252026: 1,229 m USD2026: EBIT -1,479 m USD20261,229-1,479
RevenueOperating profit (EBIT)

Business

Share of revenue
AI software70 %

Development and sale of software utilizing AI technology.

E-learning services30 %

Online education services offered to customers on a recurring or contract basis.

Customers

The company sells software and e-learning services to organizations and users that need digital tools and training delivered online. Its revenue base appears tied to customers purchasing AI-enabled applications and contractual access to learning services, with sales managed through customer-specific receivables and contract terms. The business also depends on retaining customers that value software functionality, implementation support, and ongoing access over the contract period.

Business software customers

Organizations purchasing AI-based software for operational use and digital workflows.

E-learning customers

Customers buying online education services and course access for training needs.

Contract-based users

Customers on fixed-term arrangements where revenue is recognized over time.

Strategy

The company’s stated priorities are to expand software development and sales using AI technology, grow its e-learning offering, and strengthen service quality. It also emphasizes hiring and developing personnel and tightening internal controls so that business expansion can be supported by a stable operating structure.

Expand AI software and e-learning salesShort term

Revenue growth depends on broadening the product base and increasing adoption of core offerings.

Hire and develop capable personnelShort term

The company relies on a small team, so execution and service quality depend on adding experienced staff.

Strengthen management control systemsMedium term

Internal controls and compliance need to scale as the business expands.

Geography

Robot Consulting is headquartered in Minato-ku, Tokyo, and the report identifies Japan as the company’s principal operating base. The available disclosures do not provide a country revenue split, so the geographic profile is best understood as Japan-centered with potential exposure to customers reached through digital delivery.

Risks

The company faces execution risk because growth depends on selling AI software and e-learning services while maintaining service quality and staffing levels. As a small software business, it is also exposed to customer credit risk, revenue concentration risk, and the need to keep internal controls and compliance systems aligned with expansion.

Sorted by severity
LowMediumHighLowMediumHighImpact →Likelihood →Execution risk in AI software and e-learning expansion1Talent and capacity constraints2Customer credit risk3Control and compliance risk4
Impact is the risk’s severity and likelihood how probable it is over the next few years, both assessed from the company’s reports. Numbers match the list.
  1. Execution risk in AI software and e-learning expansionImpact: HighLikelihood: High

    The company’s growth depends on increasing sales volume while preserving service quality.

    Exposure: Software and e-learning operations

  2. Talent and capacity constraintsImpact: HighLikelihood: High

    A small workforce can limit product development, customer support, and scaling.

    Exposure: 18 employees reported

  3. Customer credit riskImpact: MediumLikelihood: Medium

    Accounts receivable are exposed to customer payment behavior and collection timing.

    Exposure: Trade receivables

  4. Control and compliance riskImpact: MediumLikelihood: Medium

    Management noted the need to strengthen internal controls as the business grows.

    Exposure: Governance and reporting systems

Accounting

Judgemental items
Revenue recognition over contract period

Straight-line recognition for contractual terms affects timing and smooths reported sales.

Impact: Can shift revenue between periods without changing underlying cash collection

Trade receivables

Customer balances are subject to credit risk and collection assumptions.

Impact: Potential allowance or write-off risk

Fair value of unlisted shares

The company holds unlisted equity securities at carrying amount.

Impact: Subject to valuation uncertainty

Publicly listed companies with a comparable business focus.

Last updated: 28/09/2026

Robot Consulting Co., Ltd. (Nasdaq) – Services-Computer Programming, Data Proc | Financial Analysis – Clarifo