Worth reading
42Recurring
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
0.5
1株当たり中間配当の増額（円）Wording
Avoiding a definitive answer
How definitive the wording is.Contents of this document
Supplementary materials to the earnings report2026年3月期 第2四半期5 items taken from the company’s own explanation
Financial Results Figures (The key points of this material are explained below)
Net Sales¥2,654 million+12.0%
Ordinary income¥823 million
Net income¥564 million
Results for the three months of the current quarter
Revenue breakdown
Long
¥1,100 million
Short
¥241 million
Full-year earnings forecast
Net Sales
¥5,618 million
Ordinary income
¥1,629 million
Net income attributable to owners of the parent
¥1,113 million
Annual Dividend
¥26
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 Sales24%（第2四半期）
Gross profit22%（第2四半期）
Ordinary income約50%（第2四半期累計）
What the company explained in this material
Self-assessment against the planThe company's self-assessment against its own plan.
利益率は2Q業績予想比で上振れて推移New initiatives
- 2025年11月中旬にDX向けシステム『ミラクルX』シリーズを販売開始
- X1としてAI資産判定機能と固定資産台帳機能を企画
- AIエージェント搭載の基幹会計システム『ミラクルA』シリーズを企画設計
- 各種システム・ツールの全社展開と人材教育の強化
Key KPIsA metric the company considers important as a management benchmark.
- Contract retention rate (non-consolidated)99.99 %
- Long revenue ratioMore than 80%
Annual Dividend
Interim
¥12.5
End of period
¥13.5
Annual
¥26
Payout ratio
The basic policy is to pay approximately 80% of standalone net income, with an additional 1% to 10% added each fiscal year after taking into account the Company’s financial position and other factors| Item | Details |
|---|---|
| Document type | Supplementary materials to the earnings report |
| Fiscal Period Covered | 2026年3月期 第2四半期 |
| Net Sales | ¥2,654 million (YoY +12.0%) |
| Ordinary income | ¥823 million |
| Net income | ¥564 million |
| Results for the three months of the current quarter | Revenue breakdown Long ¥1,100 million / Short ¥241 million |
| Full-year earnings forecast | Net Sales ¥5,618 million / Ordinary income ¥1,629 million / Net income attributable to owners of the parent ¥1,113 million / Annual Dividend ¥26 |
| Progress against full-year forecast | Net Sales 24%（第2四半期） / Gross profit 22%（第2四半期） / Ordinary income 約50%（第2四半期累計） |
| Self-assessment against the plan | 利益率は2Q業績予想比で上振れて推移 |
| Key KPIs | Indicator name Contract retention rate (non-consolidated) / Value 99.99 % / Year on year against the same period last year Not disclosed, Indicator name Long revenue ratio / Value More than 80% / Year on year against the same period last year Not disclosed |
| Annual Dividend | Interim ¥12.5 / End of period ¥13.5 / Annual ¥26 |
| Payout ratio | The basic policy is to pay approximately 80% of standalone net income, with an additional 1% to 10% added each fiscal year after taking into account the Company’s financial position and other factors |
| New initiatives | 2025年11月中旬にDX向けシステム『ミラクルX』シリーズを販売開始, X1としてAI資産判定機能と固定資産台帳機能を企画, AIエージェント搭載の基幹会計システム『ミラクルA』シリーズを企画設計, 各種システム・ツールの全社展開と人材教育の強化 |
Items this document does not state (18)
Operating profitGross Profit MarginOperating profit marginSelling, general and administrative expensesSegment resultsBreakdown of Factors Affecting the ChangeUnit price and quantity metricsNumber of stores and locationsNumber of employeesAssumptions Underlying the Business OutlookRisk amount incorporated into the outlookMedium-term management plan targetsFinancial targetsAcquisition of treasury sharesCapital expendituresOrders received and order backlogMarket Size / ShareKey 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.上期の業績が順調であること、およびシステム・ツールの展開と人材教育を中心とした生産性向上により利益率が第2四半期業績予想比で上振れて推移していることを理由としている。
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.