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Presentation materials for financial results153ACaulis Inc.Information and Communications, Services and Others

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

Cumulative results for the second quarter of FY2026 were reported, with revenue of ¥816 million and operating profit of ¥283 million. Full-year forecasts were revised upward as new Fraud Alert contracts, upselling and the acquisition of a Grid Data KYC proof of concept exceeded expectations.

Worth reading
67In focus
0–100. This measures how worthwhile something is to read, not how good or bad the company is.
Direction
Improvement
Direction inferred from the company’s description.
Scale
77
¥ million (increase in full-year revenue forecast)
Wording
Conditional
How definitive the wording is.

Contents of this document

Presentation materials for financial resultsSecond quarter of the fiscal year ending December 202612 items taken from the company’s own explanation
Financial Results Figures (The key points of this material are explained below)
Net Sales¥816 million+21.8%
Operating profit¥283 million+27.0%
Ordinary income¥285 million+28.2%
Net income¥178 million+22.4%
Gross Profit Margin58.7 %
Operating profit margin34.7 %
Selling, general and administrative expenses¥195 million
Results for the three months of the current quarter
Net Sales
¥415 million+21.2%
Operating profit
¥153 million+21.6%
Ordinary income
¥153 million+22.5%
Net income
¥95 million+17.8%
Gross profit
¥247 million+12.2%
Gross Profit Margin
59.5 %
Year-on-year change (points)-4.8
Operating profit margin
37 %
Year-on-year change (points)0.2
Selling, general and administrative expenses
¥93 million-0.5%
Full-year earnings forecast
Net Sales
¥1,647 million
Operating profit
¥532 million
Ordinary income
¥537 million
Net income for the current fiscal year
¥346 million
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 Sales49.6 %
Operating profit53.3 %
Ordinary income53.1 %
Net income for the current fiscal year51.5 %
What the company explained in this material
Self-assessment against the planThe company's self-assessment against its own plan.
Revenue expanded from the original plan, while some budgeted expenses remained unspent
Breakdown of Factors Affecting the ChangeReasons cited by the Company for the change in the figures.
  • Unknown (revenue forecast revision bridge)¥12 million
  • Unknown (revenue forecast revision bridge)¥48 million
  • Unknown (revenue forecast revision bridge)¥28 million
  • Unknown (revenue forecast revision bridge)¥-11 million
New initiatives
  • Opening of the Fukuoka Sales Office and launch of sales activities
  • Introduction of a restricted stock grant program for employees
  • Promotion of cross-selling Fraud Alert for apps, corporate accounts, and deposits and withdrawals
  • Acquisition of initial customers and promotion of proofs of concept for Grid Data KYC across industries
  • Promotion of AI use and public-private collaboration
Key KPIsA metric the company considers important as a management benchmark.
  • Fraud Alert contract acquisition value2.1 Hundreds of millions of yen
  • Fraud Alert ARR15.7 Hundreds of millions of yen
  • Fraud Alert ARR growth rate21.8 %
  • Fraud Alert contract backlog10 Hundreds of millions of yen
  • Share of recurring revenue92.8 %
  • Number of Fraud Alert corporate customers47 companies
  • Fraud Alert revenue growth rate21.8 %
  • Fraud Alert operating margin34.7 %
  • Fraud Alert MRR¥130.8 million
    Year on year against the same period last year+9.1%
  • Gross revenue churn rate0.5 %
Unit price and quantity metricsThese figures show sales broken down by price and volume.
  • Number of Fraud Alert contracted companies47 companies
    Year on year against the same period last yearDown 1 company (vs. end-December 2025)
  • Fraud Alert ARPU¥2.78 million/month
    Year on year against the same period last year+11.4%
  • Fraud Alert MRR¥130.8 million
    Year on year against the same period last year+9.1%
Medium-term management plan targets
Net Sales¥2,000–2,200 million in 2028
Operating profit marginLong-term target of 40%
Additional informationRevenue CAGR of more than 14%
Financial targets
Operating profit margin
40 %
TargetLong-Term Targets
Market Size / Share
Electricity contract information covered by Grid Data KYCApproximately 80 million households
Financial institutions without a Fraud Alert detection system28% not considering implementation, 23% considering implementation
Orders received and order backlog
Bookings
¥211.3 million
Contract Balances
¥1,009.8 million
Number of stores and locations
The Fukuoka Sales Office opened in March 2026. The number of other stores and locations, as well as the number of openings and closures during the period, was not disclosed
Number of employees
Headcount at fiscal year-end50 People
As ofEnd of June 2026
Additional informationQ2 hiring was 1 person versus a plan of 3. The full-year outlook states that the number of full-time employees will be 53 (including 7 temporary staff)
Acquisition of treasury shares
Total acquired242,000 Shares
Additional information188,400 shares remaining after deducting 53,600 shares allocated in connection with the exercise of stock options
Contents of this document
ItemDetails
Document typePresentation materials for financial results
Fiscal Period CoveredSecond quarter of the fiscal year ending December 2026
Net Sales¥816 million (YoY +21.8%)
Operating profit¥283 million (YoY +27.0%)
Ordinary income¥285 million (YoY +28.2%)
Net income¥178 million (YoY +22.4%)
Gross Profit Margin58.7 %
Operating profit margin34.7 %
Selling, general and administrative expenses¥195 million
Results for the three months of the current quarterNet Sales ¥415 million (YoY +21.2%) / Operating profit ¥153 million (YoY +21.6%) / Ordinary income ¥153 million (YoY +22.5%) / Net income ¥95 million (YoY +17.8%) / Gross profit ¥247 million (YoY +12.2%) / Gross Profit Margin 59.5 % / Operating profit margin 37 % / Selling, general and administrative expenses ¥93 million (YoY -0.5%)
Full-year earnings forecastNet Sales ¥1,647 million / Operating profit ¥532 million / Ordinary income ¥537 million / Net income for the current fiscal year ¥346 million
Progress against full-year forecastNet Sales 49.6 % / Operating profit 53.3 % / Ordinary income 53.1 % / Net income for the current fiscal year 51.5 %
Self-assessment against the planRevenue expanded from the original plan, while some budgeted expenses remained unspent
Breakdown of Factors Affecting the ChangeFactors Unknown (revenue forecast revision bridge) / Amount ¥12 million, Factors Unknown (revenue forecast revision bridge) / Amount ¥48 million, Factors Unknown (revenue forecast revision bridge) / Amount ¥28 million, Factors Unknown (revenue forecast revision bridge) / Amount ¥-11 million
Key KPIsIndicator name Fraud Alert contract acquisition value / Value 2.1 Hundreds of millions of yen / Year on year against the same period last year Not disclosed, Indicator name Fraud Alert ARR / Value 15.7 Hundreds of millions of yen / Year on year against the same period last year Not disclosed, Indicator name Fraud Alert ARR growth rate / Value 21.8 % / Year on year against the same period last year Not disclosed, Indicator name Fraud Alert contract backlog / Value 10 Hundreds of millions of yen / Year on year against the same period last year Not disclosed, Indicator name Share of recurring revenue / Value 92.8 % / Year on year against the same period last year Not disclosed, Indicator name Number of Fraud Alert corporate customers / Value 47 companies / Year on year against the same period last year Not disclosed, Indicator name Fraud Alert revenue growth rate / Value 21.8 % / Year on year against the same period last year Not disclosed, Indicator name Fraud Alert operating margin / Value 34.7 % / Year on year against the same period last year Not disclosed, Indicator name Fraud Alert MRR / Value ¥130.8 million / Year on year against the same period last year ¥9.1 million, Indicator name Gross revenue churn rate / Value 0.5 % / Year on year against the same period last year Not disclosed
Unit price and quantity metricsIndicator name Number of Fraud Alert contracted companies / Value 47 companies / Year on year against the same period last year Down 1 company (vs. end-December 2025), Indicator name Fraud Alert ARPU / Value ¥2.78 million/month / Year on year against the same period last year ¥11.4 million/month, Indicator name Fraud Alert MRR / Value ¥130.8 million / Year on year against the same period last year ¥9.1 million
Number of stores and locationsThe Fukuoka Sales Office opened in March 2026. The number of other stores and locations, as well as the number of openings and closures during the period, was not disclosed
Number of employeesHeadcount at fiscal year-end 50 People / As of End of June 2026 / Additional information Q2 hiring was 1 person versus a plan of 3. The full-year outlook states that the number of full-time employees will be 53 (including 7 temporary staff)
Medium-term management plan targetsNet Sales ¥2,000–2,200 million in 2028 / Operating profit margin Long-term target of 40% / Additional information Revenue CAGR of more than 14%
Financial targetsOperating profit margin 40 %
Acquisition of treasury sharesTotal acquired 242,000 Shares / Additional information 188,400 shares remaining after deducting 53,600 shares allocated in connection with the exercise of stock options
Orders received and order backlogBookings ¥211.3 million / Contract Balances ¥1,009.8 million
Market Size / ShareElectricity contract information covered by Grid Data KYC Approximately 80 million households / Financial institutions without a Fraud Alert detection system 28% not considering implementation, 23% considering implementation
New initiativesOpening of the Fukuoka Sales Office and launch of sales activities, Introduction of a restricted stock grant program for employees, Promotion of cross-selling Fraud Alert for apps, corporate accounts, and deposits and withdrawals, Acquisition of initial customers and promotion of proofs of concept for Grid Data KYC across industries, Promotion of AI use and public-private collaboration
Items this document does not state (7)
Segment resultsAssumptions Underlying the Business OutlookRisk amount incorporated into the outlookAnnual DividendPayout ratioCapital expendituresKey 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.

Revenue expanded as new Fraud Alert contracts and upselling exceeded expectations, while planned hiring delays resulted in lower-than-budgeted recruitment and personnel expenses. The upward revision also reflects the strong acquisition of a Grid Data KYC proof of concept, which was not included in the original plan.

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Financial Results Briefing Materials for the Second Quarter of the Fiscal Year Ending December 2026 | Caulis Inc. (153A) timely disclosure | Komori