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Financial results presentation168Aitamiarts inc.Information and Communications, Services and Others

Financial Results Briefing Materials for the Second Quarter of the Fiscal Year Ending January 2027

In the second quarter of the fiscal year ending January 2027, revenue was broadly in line with the plan, while operating profit and ordinary profit exceeded plan. However, profit declined year on year due mainly to higher depreciation associated with growth investments, and the full-year forecast remains unchanged.

Worth reading
76Important
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
10
¥ million (amount by which 2Q operating profit exceeded plan)
Wording
Conditional
How definitive the wording is.

Contents of this document

Financial results presentationSecond quarter of the fiscal year ending January 20279 items taken from the company’s own explanation
Financial Results Figures (The key points of this material are explained below)
Net Sales¥2,913 million
Operating profit¥71 million
Ordinary income¥67 million
Net income¥32 million
Gross Profit Margin32.4%
Selling, general and administrative expenses¥873 million
Results for the three months of the current quarterQuarterly standalone revenue shown in a quarterly revenue trend chart
Full-year earnings forecast
Net Sales
¥6,000 million
Gross profit
¥2,124 million
Selling, general and administrative expenses
¥1,878 million
Operating profit
¥246 million
Ordinary income
¥246 million
Net income for the current fiscal year
¥167 million
EBITDA
¥618 million
What the company explained in this material
Self-assessment against the planThe company's self-assessment against its own plan.
Revenue was generally in line with the plan, while operating profit and ordinary profit were ahead of plan.
Breakdown of Factors Affecting the ChangeReasons cited by the Company for the change in the figures.
  • Higher gross profit at イタミアート¥15 million
  • Lower personnel expenses at イタミアート¥12 million
  • Lower payment processing fees at イタミアート¥17 million
  • Advertising and promotional spending at イタミアート¥-16 million
  • Decrease in other SG&A expenses¥3 million
  • Lower gross profit at TNP社¥-41 million
  • Lower selling, general and administrative expenses at TNP社¥20 million
New initiatives
  • Development of smart factories using physical AI
  • Starting direct shipment and bringing packing and shipping operations in-house
  • SEO and online advertising investment in high-growth websites
  • Expansion of new product partnerships with major business partners
  • Renovation of のぼりキング
  • Expansion of sales personnel, cost reductions, and automation and in-house production of manufacturing processes at 東京ネオプリント
Key KPIsA metric the company considers important as a management benchmark.
  • Number of transactions
  • Average spend per customer
  • Number of sessions
  • Repeat order ratio68.0%
  • Cumulative user count46.5 10,000 people
  • Year-on-year change in wholesale sales order value+48%
Unit price and quantity metricsThese figures show sales broken down by price and volume.
  • Number of transactions
  • Average spend per customer
Segment results
イタミアート
E-commerce sales
Net Sales¥1,470 million
Wholesale Sales
Net Sales¥846 million
TNP
Wholesale Sales
Net Sales¥596 million
Medium-term management plan targets
Nobori flags and banners market size: ¥40 billion–¥50 billion
Growth targetsApproximately 15% average annual growth; 10%–15% average annual growth for nobori flags and banners
Market Size / Share
Nobori flags and banners market size: ¥40 billion–¥50 billion
Capital expenditures
¥439 million first-half additions to property, plant and equipment
Contents of this document
ItemDetails
Document typeFinancial results presentation
Fiscal Period CoveredSecond quarter of the fiscal year ending January 2027
Net Sales¥2,913 million
Operating profit¥71 million
Ordinary income¥67 million
Net income¥32 million
Gross Profit Margin32.4%
Selling, general and administrative expenses¥873 million
Results for the three months of the current quarterQuarterly standalone revenue shown in a quarterly revenue trend chart
Full-year earnings forecastNet Sales ¥6,000 million / Gross profit ¥2,124 million / Selling, general and administrative expenses ¥1,878 million / Operating profit ¥246 million / Ordinary income ¥246 million / Net income for the current fiscal year ¥167 million / EBITDA ¥618 million
Self-assessment against the planRevenue was generally in line with the plan, while operating profit and ordinary profit were ahead of plan.
Segment resultsイタミアート E-commerce sales Net Sales ¥1,470 million / Wholesale Sales Net Sales ¥846 million / TNP Wholesale Sales Net Sales ¥596 million
Breakdown of Factors Affecting the ChangeFactors Higher gross profit at イタミアート / Amount ¥15 million, Factors Lower personnel expenses at イタミアート / Amount ¥12 million, Factors Lower payment processing fees at イタミアート / Amount ¥17 million, Factors Advertising and promotional spending at イタミアート / Amount ¥-16 million, Factors Decrease in other SG&A expenses / Amount ¥3 million, Factors Lower gross profit at TNP社 / Amount ¥-41 million, Factors Lower selling, general and administrative expenses at TNP社 / Amount ¥20 million
Key KPIsIndicator name Number of transactions / Value Not disclosed / Year on year against the same period last year Not disclosed, Indicator name Average spend per customer / Value Not disclosed / Year on year against the same period last year Not disclosed, Indicator name Number of sessions / Value Not disclosed / Year on year against the same period last year Not disclosed, Indicator name Repeat order ratio / Value 68.0% / Year on year against the same period last year Not disclosed, Indicator name Cumulative user count / Value 46.5 10,000 people / Year on year against the same period last year Not disclosed, Indicator name Year-on-year change in wholesale sales order value / Value +48% / Year on year against the same period last year Not disclosed
Unit price and quantity metricsIndicator name Number of transactions / Value Not disclosed, Indicator name Average spend per customer / Value Not disclosed
Medium-term management plan targetsMarket Size Nobori flags and banners market size: ¥40 billion–¥50 billion / Growth targets Approximately 15% average annual growth; 10%–15% average annual growth for nobori flags and banners
Capital expenditures¥439 million (first-half additions to property, plant and equipment)
Market Size / ShareMarket Size Nobori flags and banners market size: ¥40 billion–¥50 billion / Share Not disclosed
New initiativesDevelopment of smart factories using physical AI, Starting direct shipment and bringing packing and shipping operations in-house, SEO and online advertising investment in high-growth websites, Expansion of new product partnerships with major business partners, Renovation of のぼりキング, Expansion of sales personnel, cost reductions, and automation and in-house production of manufacturing processes at 東京ネオプリント
Items this document does not state (12)
Operating profit marginProgress against full-year forecastNumber of stores and locationsNumber of employeesAssumptions Underlying the Business OutlookRisk amount incorporated into the outlookFinancial targetsAnnual DividendPayout ratioAcquisition of treasury sharesOrders 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.

Revenue was below expectations for uchiwa fans, a seasonal product, but other products generally performed in line with the plan. Operating profit benefited from higher gross profit at イタミアート and lower selling, general and administrative expenses, including personnel expenses and payment processing fees. At TNP社, however, the gross profit margin was below plan due to higher raw material prices and pricing adjustments in response to the competitive environment. The year-on-year decline in profit was due mainly to higher depreciation associated with growth investments.

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Financial Results Briefing Materials for the Second Quarter of the Fiscal Year Ending January 2027 | itamiarts inc. (168A) timely disclosure | Komori