Komori
Results2413M3,Inc.Information and Communications, Services and Others

Consolidated Financial Results Summary for the Second Quarter (Interim Period) of the Fiscal Year Ending March 2027 [IFRS]

For the interim period of the fiscal year ending March 2027, revenue increased 6.4% year on year and operating profit increased 1.0%, while interim profit attributable to owners of the parent decreased 11.9%. The full-year earnings forecast was left unchanged, while the annual dividend forecast remained undecided as of the date of the announcement.

Worth reading
39Recurring
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
10968
Millions of yen (year-on-year increase in revenue)
Wording
Conditional
How definitive the wording is.

Results for this period

Interim period (second quarter)1 April 2026 to 30 September 2026ConsolidatedIFRS
Net Sales181,853¥ millionYear on year +6.4%Progress 45.5%
Operating profit36,335¥ millionYear on year +1.0%Progress 45.4%
Ordinary income36,620¥ millionYear on year -0.2%Progress 45.2%
Net income attributable to owners of the parent19,997¥ millionYear on year -11.9%Progress 35.7%

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¥29.98
Financial position at period-end
Total assets658,406¥ million
of which net assets 445,262 ¥ millionEquity ratio 61.8%vs. prior year-end -2.2pt

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.

Cash and cash equivalents at end of period¥146,352 million
Segment revenueMedical Platform ¥54,384 million (YoY +4.6%), Evidence Solutions ¥11,713 million (YoY -3.8%), Career Solutions ¥12,686 million (YoY -3.7%), Site Solutions ¥28,735 million (YoY +9.3%), Patient Solutions ¥30,229 million (YoY +10.5%), Overseas ¥45,447 million (YoY +10.7%)
Segment profitMedical Platform ¥18,487 million (YoY +3.5%), Evidence Solutions ¥1,973 million (YoY -15.3%), Career Solutions ¥4,438 million (YoY +2.2%), Site Solutions ¥930 million (YoY -45.1%), Patient Solutions ¥2,011 million (YoY +90.7%), Overseas ¥9,854 million (YoY +10.4%)
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥400,000 million (YoY +13.8%)
Operating profit¥80,000 million (YoY +8.8%)
Ordinary income¥81,000 million (YoY +6.2%)
Net income¥56,000 million (YoY +3.6%)
Profit for the period attributable to owners of the parent¥53,000 million (YoY +7.9%)
Revision to Earnings ForecastNo
Annual Dividend Forecast¥22 → To be determined
Factors Behind Changes in Business Performance

The initial consolidation of 株式会社ワイズマン, growth in support for digital transformation in healthcare settings, new contracts for CS sets, the foreign exchange impact of the weaker yen overseas, and an improved revenue mix contributed to higher revenue and profit. These factors were offset by the reaction to highly profitable projects in the same period of the previous year, lower unit prices following the revision of medical service fees, and increased upfront investment expenses for new openings, which restrained profit.

Disclosure regarding the going concern assumption

Not applicable.

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 Not disclosed
Changes in the scope of consolidationNo material change. The report states that 株式会社ワイズマン became a subsidiary in July 2026 and was newly consolidated (1 new company).
Impairment lossReversal of impairment losses recognized (対象資産・金額は Not disclosed)
Depreciation and amortization¥9,799 million
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingYes (for analysts and institutional investors)
Issued Shares at Period-End679,128,200 Shares
Treasury Shares at Period-End13,671,139 Shares
Results for this period
ItemDetails
Fiscal Period ClassificationInterim period (second quarter)
Accounting standardsIFRS
Consolidated / non-consolidatedConsolidated
Period Covered1 April 2026 to 30 September 2026
Net Sales¥181,853 million (YoY +6.4%)
Operating profit¥36,335 million (YoY +1.0%)
Ordinary income¥36,620 million (YoY -0.2%)
Profit attributable to owners of the parent¥19,997 million (YoY -11.9%)
Net income per share¥29.98
Equity ratioEnd of the current fiscal period 61.8% / End of previous period 64.0%
Total assets¥658,406 million
Net assets¥445,262 million
Cash and cash equivalents at end of period¥146,352 million
Full-year earnings forecastNet Sales ¥400,000 million (YoY +13.8%) / Operating profit ¥80,000 million (YoY +8.8%) / Ordinary income ¥81,000 million (YoY +6.2%) / Net income ¥56,000 million (YoY +3.6%) / Profit for the period attributable to owners of the parent ¥53,000 million (YoY +7.9%)
Revision to Earnings ForecastNo
Annual Dividend Forecast¥22 → To be determined
Segment revenueMedical Platform ¥54,384 million (YoY +4.6%), Evidence Solutions ¥11,713 million (YoY -3.8%), Career Solutions ¥12,686 million (YoY -3.7%), Site Solutions ¥28,735 million (YoY +9.3%), Patient Solutions ¥30,229 million (YoY +10.5%), Overseas ¥45,447 million (YoY +10.7%)
Segment profitMedical Platform ¥18,487 million (YoY +3.5%), Evidence Solutions ¥1,973 million (YoY -15.3%), Career Solutions ¥4,438 million (YoY +2.2%), Site Solutions ¥930 million (YoY -45.1%), Patient Solutions ¥2,011 million (YoY +90.7%), Overseas ¥9,854 million (YoY +10.4%)
Depreciation and amortization¥9,799 million
Impairment lossReversal of impairment losses recognized (対象資産・金額は Not disclosed)
Disclosure regarding the going concern assumptionNot applicable.
Change in accounting policyChanges due to revisions to standards No / Other changes No / Change in accounting estimate No / Restatement Not disclosed
Changes in the scope of consolidationNo material change. The report states that 株式会社ワイズマン became a subsidiary in July 2026 and was newly consolidated (1 new company).
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingYes (for analysts and institutional investors)
Issued Shares at Period-End679,128,200 Shares
Treasury Shares at Period-End13,671,139 Shares
Factors Behind Changes in Business PerformanceThe initial consolidation of 株式会社ワイズマン, growth in support for digital transformation in healthcare settings, new contracts for CS sets, the foreign exchange impact of the weaker yen overseas, and an improved revenue mix contributed to higher revenue and profit. These factors were offset by the reaction to highly profitable projects in the same period of the previous year, lower unit prices following the revision of medical service fees, and increased upfront investment expenses for new openings, which restrained profit.
Items this document does not state (10)
Operating MarginCash flows from operating activitiesCash flows from investing activitiesCash flows from financing activitiesPayout ratioShareholder Return PolicyRegional salesOrders received and order backlogBreakdown of extraordinary income (loss)Material subsequent events

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 initial consolidation of 株式会社ワイズマン, growth in support for digital transformation in healthcare settings, the foreign exchange impact of the weaker yen overseas, and an improved revenue mix contributed to higher revenue and profit. These factors were offset by the reaction to highly profitable projects in the same period of the previous year, lower unit prices following the revision of medical service fees, and increased upfront investment expenses for new openings, which restrained profit.

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Consolidated Financial Results Summary for the Second Quarter (Interim Period) of the Fiscal Year Ending March 2027 [IFRS] | M3,Inc. (2413) timely disclosure | Komori