Worth reading
61In focus
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
82.8
% (year-on-year change in operating profit)Wording
Conditional
How definitive the wording is.Results for this period
Third quarter1 July 2025 to 31 March 2026ConsolidatedJapanese GAAPNet Sales19,438¥ millionYear on year +39.6%Progress 83.8%
Operating profit2,422¥ millionYear on year +82.8%Progress 107.6%
Ordinary income2,444¥ millionYear on year +80.7%Progress 108.6%
Net income attributable to owners of the parent1,641¥ millionYear on year +90.1%
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. The dotted outline is the full-year forecast and the band inside it is the result for this period. The progress rate is the result divided by the forecast.
Net income per share¥111.43
Financial position at period-end
Total assets12,439¥ million
of which net assets 5,822 ¥ millionEquity ratio 46.3%vs. prior year-end +2.6pt
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 revenueBrand Communications Business ¥16,622 million (YoY +45.3%), Food Branding Business ¥2,723 million (YoY +11.1%), Business Development Business ¥93 million (YoY +130.4%)
Segment profitBrand Communications Business ¥3,263 million (YoY +59.2%), Food Branding Business ¥123 million (YoY +71.0%), Business Development Business ¥33 million (YoY +65.5%)
Regional salesRegion Japan / Current fiscal year ¥18,507,066 thousand / Prior-year period ¥13,168,618 thousand, Region Asia / Current fiscal year ¥614,613 thousand / Prior-year period ¥472,873 thousand, Region United States / Current fiscal year ¥144,807 thousand / Prior-year period ¥160,039 thousand, Region Europe / Current fiscal year ¥172,466 thousand / Prior-year period ¥125,860 thousand
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥23,200 million (YoY +18.4%)
Operating profit¥2,250 million (YoY +40.8%)
Ordinary income¥2,250 million (YoY +37.5%)
Profit attributable to owners of the parent¥1,280 million (YoY +34.9%)
Annual Dividend Forecast¥22 → ¥11（-50.0%）
Factors Behind Changes in Business Performance
In the Brand Communications Business, the "Happy Kuji" business expanded to 2.4 times its level in the same period of the previous fiscal year, while PR orders increased. Operating income absorbed higher fixed costs through the effect of higher sales, and profitability improved as order-unit prices rose through upselling and other initiatives.
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 1 / Company name ビルコム株式会社 / Excluded Number of companies 0 / Company name Not disclosed
Material subsequent eventsOn 13 May 2026, the company announced that it had expressed its opinion in favor of Akatsuki Inc.'s tender offer for the company's common shares and stock acquisition rights, and resolved to recommend that shareholders and other holders tender their shares and rights. The company is expected to become a wholly owned subsidiary and be delisted through a series of procedures following the tender offer.
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of non-current assets ¥47 thousand, Gain on reversal of subscription rights to shares ¥114,192 thousand / Extraordinary loss Loss on Disposal of Fixed Assets ¥3,075 thousand, Impairment Loss on Investment Securities ¥7,551 thousand
Depreciation and amortization¥73,624 thousand
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingNone (対象者：Not applicable)
Issued Shares at Period-End15,197,600
Treasury Shares at Period-End386,256
| Item | Details |
|---|---|
| Fiscal Period Classification | Third quarter |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 1 July 2025 to 31 March 2026 |
| Net Sales | ¥19,438 million (YoY +39.6%) |
| Operating profit | ¥2,422 million (YoY +82.8%) |
| Ordinary income | ¥2,444 million (YoY +80.7%) |
| Profit attributable to owners of the parent | ¥1,641 million (YoY +90.1%) |
| Net income per share | ¥111.43 |
| Equity ratio | End of the current fiscal period 46.3 / End of previous period 43.7 |
| Total assets | ¥12,439 million |
| Net assets | ¥5,822 million |
| Full-year earnings forecast | Net Sales ¥23,200 million (YoY +18.4%) / Operating profit ¥2,250 million (YoY +40.8%) / Ordinary income ¥2,250 million (YoY +37.5%) / Profit attributable to owners of the parent ¥1,280 million (YoY +34.9%) |
| Annual Dividend Forecast | ¥22 → ¥11（-50.0%） |
| Segment revenue | Brand Communications Business ¥16,622 million (YoY +45.3%), Food Branding Business ¥2,723 million (YoY +11.1%), Business Development Business ¥93 million (YoY +130.4%) |
| Segment profit | Brand Communications Business ¥3,263 million (YoY +59.2%), Food Branding Business ¥123 million (YoY +71.0%), Business Development Business ¥33 million (YoY +65.5%) |
| Regional sales | Region Japan / Current fiscal year ¥18,507,066 thousand / Prior-year period ¥13,168,618 thousand, Region Asia / Current fiscal year ¥614,613 thousand / Prior-year period ¥472,873 thousand, Region United States / Current fiscal year ¥144,807 thousand / Prior-year period ¥160,039 thousand, Region Europe / Current fiscal year ¥172,466 thousand / Prior-year period ¥125,860 thousand |
| Depreciation and amortization | ¥73,624 thousand |
| Breakdown of extraordinary income (loss) | Extraordinary income Gain on sale of non-current assets ¥47 thousand, Gain on reversal of subscription rights to shares ¥114,192 thousand / Extraordinary loss Loss on Disposal of Fixed Assets ¥3,075 thousand, Impairment Loss on Investment Securities ¥7,551 thousand |
| Disclosure regarding the going concern assumption | No applicable matters |
| Change in accounting policy | Changes due to revisions to standards No / Other changes No / Change in accounting estimate No / Restatement No |
| Changes in the scope of consolidation | New Number of companies 1 / Company name ビルコム株式会社 / Excluded Number of companies 0 / Company name Not disclosed |
| Material subsequent events | On 13 May 2026, the company announced that it had expressed its opinion in favor of Akatsuki Inc.'s tender offer for the company's common shares and stock acquisition rights, and resolved to recommend that shareholders and other holders tender their shares and rights. The company is expected to become a wholly owned subsidiary and be delisted through a series of procedures following the tender offer. |
| Availability of Supplementary Financial Results Materials | Yes |
| Availability of Financial Results Briefing | None (対象者：Not applicable) |
| Issued Shares at Period-End | 15,197,600 |
| Treasury Shares at Period-End | 386,256 |
| Factors Behind Changes in Business Performance | In the Brand Communications Business, the "Happy Kuji" business expanded to 2.4 times its level in the same period of the previous fiscal year, while PR orders increased. Operating income absorbed higher fixed costs through the effect of higher sales, and profitability improved as order-unit prices rose through upselling and other initiatives. |
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 PolicyOrders received and order backlogImpairment loss
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.Net sales benefited from the expansion of the "Happy Kuji" business and increased PR orders. Operating income absorbed higher fixed costs, including personnel expenses and head office rent, through the effect of higher sales, while profitability improved as order-unit prices rose through upselling and other initiatives. The full-year forecast was left unchanged because advisory fees related to the tender offer are expected and additional investment in human resources will be made to support future business growth. The reason for the revision to the dividend forecast is not explained in this financial results summary; a separate disclosure document is referenced.
How to read this page
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