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Financial Results Presentation145AL is B Corp.Information and Communications, Services and Others

Financial Results Briefing Materials for the First Quarter of the Fiscal Year Ending December 2026

In Q1 FY2026, both revenue and operating profit exceeded the year-earlier period, partly due to the consolidation of IU BIM STUDIO株式会社. Meanwhile, gross profit margin and operating margin declined from the year-earlier period, and the subscription fee for “direct” was raised by 20% from April.

Worth reading
50Recurring
0–100. This measures how worthwhile something is to read, not how good or bad the company is.
Direction
Mixed performance
Direction inferred from the company’s description.
Scale
29.4
% (year-on-year increase in net sales)
Wording
Conditional
How definitive the wording is.

Contents of this document

Financial Results PresentationFirst quarter of the fiscal year ending December 20268 items taken from the company’s own explanation
Financial Results Figures (The key points of this material are explained below)
Net Sales665 Millions of yen+29.4%
Operating profit75 Millions of yen+26.0%
Ordinary income73 Millions of yen+25.3%
Net income¥65 million +52.5%net income attributable to owners of the parent
Gross Profit Margin61.7%
Operating profit margin11.3%
Results for the three months of the current quarter
Net Sales
665 Millions of yen
Gross profit
410 Millions of yen
Operating profit
75 Millions of yen
Ordinary income
73 Millions of yen
Net income
65 Millions of yen
Full-year earnings forecast
Net Sales
2,823 Millions of yen
Operating profit
266 Millions of yen
Ordinary income
240 Millions of yen
Net income
¥180 million net income attributable to owners of the parent
Progress against full-year forecast　通期の予想に対して、いまどこまで進んだかの割合です。
Net Sales23.6%
Operating profit28.4%
Ordinary income30.5%
Net income36.2%
What the company explained in this material
Self-assessment against the planThe company's self-assessment against its own plan.
Progressing smoothly against the earnings forecast
New initiatives
  • Raised the usage fee for “direct” by 20% from 1 April 2026
  • Started integration with the cloud video service “IoT SmartHub”
  • Started integration with the health management solution “GenVital LTE”
  • Joined the construction DX community “Ruyne Base”
  • Invested in 7 companies through the directX Ventures Fund I and invested in JPYC株式会社
Key KPIsA metric the company considers important as a management benchmark.
  • ARR+16.2% year on year
    Year on year against the same period last year+16.2%
  • NRR112.3 %
  • Number of contracted companies+14.6% year on year
    Year on year against the same period last year+14.6%
  • Average ARR4.6% year on year
    Year on year against the same period last year+4.6%
  • Number of direct IDs+13.0% year on year
    Year on year against the same period last year+13.0%
  • Companies adopting the serviceMore than 10,000 companies
Unit price and quantity metricsThese figures show sales broken down by price and volume.
Number of contracted companies+14.6% year on year
Average ARR4.6% year on year
Number of direct IDs+13.0% year on year
Segment results
DX Solutions Business
Net Sales
665 Millions of yen+29.4%
Operating profit
75 Millions of yen+26.0%
Investment Business
Net Sales
0 Millions of yen
Operating profit
0 Millions of yen
Medium-term management plan targets
Target figures are not disclosed at present. Operating margin is expected to improve steadily over the medium term.
Market Size / Share
Domestic IT spending
Fiscal 2026 forecastFY2026 forecast: ¥23.5131 trillion
Construction industry IT spending
Fiscal 2026 forecast¥570.6 billion
Field DX solutions market
Approximately ¥1.4 trillion
Construction DX solutions market
Approximately ¥175.3 billion
Number of employees
189 people as of the end of March 2026
Hiring planPlan to add 10–15 employees in FY2026
Contents of this document
ItemDetails
Document typeFinancial Results Presentation
Fiscal Period CoveredFirst quarter of the fiscal year ending December 2026
Net Sales665 Millions of yen (YoY +29.4%)
Operating profit75 Millions of yen (YoY +26.0%)
Ordinary income73 Millions of yen (YoY +25.3%)
Net income¥65 million (net income attributable to owners of the parent) (YoY +52.5%)
Gross Profit Margin61.7%
Operating profit margin11.3%
Results for the three months of the current quarterNet Sales 665 Millions of yen / Gross profit 410 Millions of yen / Operating profit 75 Millions of yen / Ordinary income 73 Millions of yen / Net income 65 Millions of yen
Full-year earnings forecastNet Sales 2,823 Millions of yen / Operating profit 266 Millions of yen / Ordinary income 240 Millions of yen / Net income ¥180 million (net income attributable to owners of the parent)
Progress against full-year forecastNet Sales 23.6% / Operating profit 28.4% / Ordinary income 30.5% / Net income 36.2%
Self-assessment against the planProgressing smoothly against the earnings forecast
Segment resultsDX Solutions Business Net Sales 665 Millions of yen (YoY +29.4%) / Operating profit 75 Millions of yen (YoY +26.0%) / Investment Business Net Sales 0 Millions of yen / Operating profit 0 Millions of yen
Key KPIsARR +16.2% year on year, NRR 112.3 %, Number of contracted companies +14.6% year on year, Average ARR 4.6% year on year, Number of direct IDs +13.0% year on year, Companies adopting the service More than 10,000 companies
Unit price and quantity metricsNumber of contracted companies +14.6% year on year / Average ARR 4.6% year on year / Number of direct IDs +13.0% year on year
Number of employees189 people (as of the end of March 2026)
Medium-term management plan targetsTarget figures are not disclosed at present. Operating margin is expected to improve steadily over the medium term.
Market Size / ShareDomestic IT spending Fiscal 2026 forecast FY2026 forecast: ¥23.5131 trillion / Construction industry IT spending Fiscal 2026 forecast ¥570.6 billion / Field DX solutions market Approximately ¥1.4 trillion / Construction DX solutions market Approximately ¥175.3 billion
New initiativesRaised the usage fee for “direct” by 20% from 1 April 2026, Started integration with the cloud video service “IoT SmartHub”, Started integration with the health management solution “GenVital LTE”, Joined the construction DX community “Ruyne Base”, Invested in 7 companies through the directX Ventures Fund I and invested in JPYC株式会社
Items this document does not state (12)
Selling, general and administrative expensesBreakdown of Factors Affecting the ChangeNumber of stores and locationsAssumptions Underlying the Business OutlookRisk amount incorporated into the outlookFinancial targetsAnnual DividendPayout ratioAcquisition of treasury sharesCapital expendituresOrders received and order backlogKey points of the Q&A

These are items the company does not state in this document. We do not leave them blank, nor fill them in from other sources or by inference.

The reasons the company gives

The company's own explanation, not something inferred from the numbers.

The increase in revenue was attributed to the consolidation of revenue from IU BIM STUDIO株式会社 and the expansion of existing services. The increase in costs was attributed to higher personnel expenses resulting from the inclusion of IU BIM STUDIO株式会社 in the scope of consolidation, while the increase in selling, general and administrative expenses was attributed to the increase in consolidated subsidiaries, among other factors.

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Corrections happenIf the company reissues this disclosure, the page is rebuilt from the corrected version and the revision number moves up.
Financial Results Briefing Materials for the First Quarter of the Fiscal Year Ending December 2026 | L is B Corp. (145A) timely disclosure | Komori