Komori
Earnings198APostPrime Inc.Information and Communications, Services and Others

Summary of Financial Results for the First Quarter of the Fiscal Year Ending May 2027 (Japanese GAAP) (Consolidated)

In the first quarter, revenue fell 49.8% year on year, while the operating loss narrowed from the same period of the previous year. The Company exited the trading platform business and is restructuring its business portfolio by making 2 companies subsidiaries.

Worth reading
47Recurring
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
-49.8
Year-on-year change in revenue (%)
Wording
Avoiding a definitive answer
How definitive the wording is.

Results for this period

First quarter1 June 2026 to 31 August 2026ConsolidatedJapanese GAAP
Net Sales84¥ millionYear on year -49.8%
Operating profit-39¥ million
Ordinary income-36¥ million
Net income attributable to owners of the parent-41¥ million

The width of the band at each stage is based on revenue. The narrower it becomes toward the bottom, the smaller the proportion of revenue that remains as profit.

Net income per share–¥3.40
Financial position at period-end
Total assets1,942¥ million
of which net assets 1,036 ¥ millionEquity ratio 53.1%vs. prior year-end -22.9pt

塗りつぶした部分が自己資本比率です。総資産のうち、返済のいらない自前の資金がどれだけかを表します。The thin vertical line indicates the level at the end of the previous fiscal year.

Segment revenuePlatform Business ¥83,688 thousand (YoY -55.8%), Trading platform business ¥425 thousand (YoY -56.7%), Entertainment business 非開示
Segment profitPlatform Business ¥-6,041 thousand, Trading platform business ¥-33,664 thousand, Entertainment business 非開示
Outlook and shareholder returns
Full-year earnings forecast
Net SalesTo be determined
Operating profitTo be determined
Ordinary incomeTo be determined
Net incomeTo be determined
Annual Dividend Forecast¥0.00 → ¥0.00
Factors Behind Changes in Business Performance

The platform business faced challenges in acquiring new users and monetizing new services. In the trading platform business, revenue did not reach a level sufficient to cover operating expenses, so the Company proceeded with its exit and the disposal of related assets. The Company is proceeding with a restructuring of its business portfolio, including making subsidiaries.

Disclosure regarding the going concern assumption

No applicable matters.

Change in accounting policy
基準改正に伴う変更 Noそれ以外の変更 No見積りの変更 No修正再表示 No
Changes in the scope of consolidationNew Number of companies 2 / Company name 株式会社インフィニティライフ, CUBE CO.,LTD. / Excluded Number of companies 0 / Company name Not disclosed
Material subsequent eventsThe trading platform business was terminated at the end of September 2026, and ¥189,469 thousand of the ¥199,469 thousand in capital stock was reduced, bringing capital stock to ¥10,000 thousand as of 14 October 2026.
Impairment loss¥4,583 thousand
Breakdown of extraordinary income (loss)Extraordinary income Not disclosed / Extraordinary loss Impairment Losses ¥4,583 thousand
Depreciation and amortization¥103 thousand
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingWhether applicable No / Subject person Not disclosed
Issued Shares at Period-End12,350,060
Treasury Shares at Period-End0
Results for this period
ItemDetails
Fiscal Period ClassificationFirst quarter
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 June 2026 to 31 August 2026
Net Sales¥84 million (YoY -49.8%)
Operating profit¥-39 million
Ordinary income¥-36 million
Profit attributable to owners of the parent¥-41 million
Net income per share–¥3.40
Equity ratioEnd of the current fiscal period 53.1 / End of previous period 76
Total assets¥1,942 million
Net assets¥1,036 million
Full-year earnings forecastNet Sales To be determined / Operating profit To be determined / Ordinary income To be determined / Net income To be determined
Annual Dividend Forecast¥0.00 → ¥0.00
Segment revenuePlatform Business ¥83,688 thousand (YoY -55.8%), Trading platform business ¥425 thousand (YoY -56.7%), Entertainment business 非開示
Segment profitPlatform Business ¥-6,041 thousand, Trading platform business ¥-33,664 thousand, Entertainment business 非開示
Depreciation and amortization¥103 thousand
Impairment loss¥4,583 thousand
Breakdown of extraordinary income (loss)Extraordinary income Not disclosed / Extraordinary loss Impairment Losses ¥4,583 thousand
Disclosure regarding the going concern assumptionNo applicable matters.
Change in accounting policyChanges due to revisions to standards No / Other changes No / Change in accounting estimate No / Restatement No
Changes in the scope of consolidationNew Number of companies 2 / Company name 株式会社インフィニティライフ, CUBE CO.,LTD. / Excluded Number of companies 0 / Company name Not disclosed
Material subsequent eventsThe trading platform business was terminated at the end of September 2026, and ¥189,469 thousand of the ¥199,469 thousand in capital stock was reduced, bringing capital stock to ¥10,000 thousand as of 14 October 2026.
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingWhether applicable No / Subject person Not disclosed
Issued Shares at Period-End12,350,060
Treasury Shares at Period-End0
Factors Behind Changes in Business PerformanceThe platform business faced challenges in acquiring new users and monetizing new services. In the trading platform business, revenue did not reach a level sufficient to cover operating expenses, so the Company proceeded with its exit and the disposal of related assets. The Company is proceeding with a restructuring of its business portfolio, including making subsidiaries.
Items this document does not state (10)
Operating MarginCash flows from operating activitiesCash flows from investing activitiesCash flows from financing activitiesCash and cash equivalents at end of periodRevision to Earnings ForecastPayout ratioShareholder Return PolicyRegional salesOrders received and order backlog

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 platform business faced challenges in acquiring new users for its paid services and monetizing new services. The Company exited the trading platform business because its revenue had not reached a level sufficient to cover operating expenses, and is proceeding with a restructuring of its business portfolio, including making 株式会社インフィニティライフ and CUBE CO.,LTD. subsidiaries.

How to read this page

This is not the documentKomori reads the disclosure the company filed and writes this summary. Figures are as stated by the company and are not audited.
Weight is not a verdictIt measures how much this changes what the company had already told the market. It is not a view on the shares.
Corrections happenIf the company reissues this disclosure, the page is rebuilt from the corrected version and the revision number moves up.
Summary of Financial Results for the First Quarter of the Fiscal Year Ending May 2027 (Japanese GAAP) (Consolidated) | PostPrime Inc. (198A) timely disclosure | Komori