Worth reading
62In focus
Scored from 4 of 6 sectionsDirection
Improvement
Direction inferred from the company’s description.Scale
301
¥ million (year-on-year increase in consolidated net sales)Wording
Conditional
How definitive the wording is.Contents of this document
Presentation materials for financial resultsSecond quarter of the fiscal year ending March 20277 items taken from the company’s own explanation
Financial Results Figures (The key points of this material are explained below)
Net Sales¥2,955 million
Ordinary income¥1,067 million
Net income¥713 million
Gross Profit Margin
RateFY2026 Q2 actual 60.0%
Results for the three months of the current quarter
Net Sales
¥1,432 million
Gross profit
¥818 million
Ordinary income
¥520 million
Full-year earnings forecast
Net Sales
¥6,300 million
Ordinary income
¥2,160 million
Net income attributable to owners of the parent
¥1,440 million
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 SalesFY2026 Q2 48% (shown in chart)
Gross profitFY2026 Q2 56% (shown in chart)
Ordinary incomeFY2026 Q2 59% (shown in chart)
What the company explained in this material
Self-assessment against the planThe company's self-assessment against its own plan.
Net sales and ordinary profit are progressing steadily against plan. The profit margin is trending upward, above the full-year forecast.New initiatives
- Commercialization and full-scale sales rollout of Miracle A, a core accounting system equipped with AI agents
- Expansion of the Miracle Series into related fields
- Launch of a platform for specialized professionals
- AI training for all employees and use of AI agents
- Expansion into the human resources and labor management, and education and training fields through M&A
- Capital increase to fund growth investments and target transfer to the Prime Market
Key KPIsA metric the company considers important as a management benchmark.
- Contract retention rate99.960%
- Short sales (累計 for Q2)¥495 millionYear on year against the same period last year¥420 million in cumulative FY2025 Q2
Medium-term management plan targets
FY2028Market capitalization of ¥100 billion
FY2030Market capitalization of ¥200 billion
Financial targets
ROE
FY2025 actual49.6%
ROA (adjusted for funds held on behalf of customers)
FY2025 actual39.0%
Equity ratio (adjusted for funds held on behalf of customers)
FY2025 actual76.7%
Annual Dividend
Annual¥36.50
Interim¥16.50
End of period¥20.00
Payout ratio
81%～90%| Item | Details |
|---|---|
| Document type | Presentation materials for financial results |
| Fiscal Period Covered | Second quarter of the fiscal year ending March 2027 |
| Net Sales | ¥2,955 million |
| Ordinary income | ¥1,067 million |
| Net income | ¥713 million |
| Gross Profit Margin | Rate FY2026 Q2 actual 60.0% / Year-on-year change (points) Not disclosed |
| Results for the three months of the current quarter | Net Sales ¥1,432 million / Gross profit ¥818 million / Ordinary income ¥520 million |
| Full-year earnings forecast | Net Sales ¥6,300 million / Ordinary income ¥2,160 million / Net income attributable to owners of the parent ¥1,440 million |
| Progress against full-year forecast | Net Sales FY2026 Q2 48% (shown in chart) / Gross profit FY2026 Q2 56% (shown in chart) / Ordinary income FY2026 Q2 59% (shown in chart) |
| Self-assessment against the plan | Net sales and ordinary profit are progressing steadily against plan. The profit margin is trending upward, above the full-year forecast. |
| Key KPIs | Indicator name Contract retention rate / Value 99.960% / Year on year against the same period last year Not disclosed, Indicator name Short sales (累計 for Q2) / Value ¥495 million / Year on year against the same period last year ¥420 million in cumulative FY2025 Q2 |
| Medium-term management plan targets | FY2028 Market capitalization of ¥100 billion / FY2030 Market capitalization of ¥200 billion |
| Financial targets | ROE FY2025 actual 49.6% / ROA (adjusted for funds held on behalf of customers) FY2025 actual 39.0% / Equity ratio (adjusted for funds held on behalf of customers) FY2025 actual 76.7% |
| Annual Dividend | Annual ¥36.50 / Interim ¥16.50 / End of period ¥20.00 |
| Payout ratio | 81%～90% |
| New initiatives | Commercialization and full-scale sales rollout of Miracle A, a core accounting system equipped with AI agents, Expansion of the Miracle Series into related fields, Launch of a platform for specialized professionals, AI training for all employees and use of AI agents, Expansion into the human resources and labor management, and education and training fields through M&A, Capital increase to fund growth investments and target transfer to the Prime Market |
Items this document does not state (15)
Operating profitOperating 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 outlookAcquisition 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.The company cited continued and expanding demand for its services, the rollout of systems and tools centered on synergies with Miracle Accounting, enhanced employee training, faster project execution and improved productivity, the accumulation of Long sales, and growth in Short sales.
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.