Komori
Earnings3623Billing System CorporationInformation and Communications, Services and Others

Summary of Financial Results for the First Quarter of the Fiscal Year Ending December 2026 [Japanese GAAP] (Consolidated)

In the first quarter of the fiscal year ending December 2026, revenue increased 27.9% year on year and operating profit rose 98.1%, with profit growth outpacing revenue growth. Growth in revenue from the core businesses and the recognition of projects carried over from the previous period contributed to the results, while the increase in the profit margin also included a non-recurring earnings contribution.

Worth reading
45Recurring
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
98.1
% (year-on-year change in operating income)
Wording
Conditional
How definitive the wording is.

Results for this period

First quarter1 January 2026–31 March 2026ConsolidatedJapanese GAAP
Net Sales1,371Millions of yenYear on year +27.9%Progress 24.5%
Operating profit275Millions of yenYear on year +98.1%Progress 29.6%
Ordinary income283Millions of yenYear on year +101.5%Progress 30.6%
Net income attributable to owners of the parent181Millions of yenYear on year +103.6%

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¥28.91
Financial position at period-end
Total assets30,059Millions of yen
of which net assets 3,223 Millions of yenEquity ratio 10.2%vs. prior year-end -0.2pt

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.

Outlook and shareholder returns
Full-year earnings forecast
Net Sales5,607 Millions of yen (YoY +23.3%)
Operating profit929 Millions of yen (YoY +43.6%)
Ordinary income926 Millions of yen (YoY +42.0%)
Profit attributable to owners of the parent584 Millions of yen (YoY +43.4%)
Revision to Earnings ForecastNot disclosed
Annual Dividend Forecast25.80 yen and sen → 32.50 yen and sen(26.0)
Factors Behind Changes in Business Performance

Growth in revenue from the core payment collection services and Quick Deposit service, stronger partnerships with financial institutions and expansion of merchants for PayB, and an increase in spot revenue from the recognition of projects carried over from the previous period and other items. The increase in the profit margin was attributable to a non-recurring earnings contribution.

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 consolidationAdded: 0 companies; excluded: 0 companies
Breakdown of extraordinary income (loss)Extraordinary income Not disclosed / Extraordinary loss None (loss on disposal of non-current assets: —)
Depreciation and amortization¥9,410 thousand
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingHeld (対象者:Not disclosed)
Issued Shares at Period-End6,564,400 Shares
Treasury Shares at Period-End337,020 Shares
Results for this period
ItemDetails
Fiscal Period ClassificationFirst quarter
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 January 2026–31 March 2026
Net Sales1,371 Millions of yen (YoY +27.9%)
Operating profit275 Millions of yen (YoY +98.1%)
Ordinary income283 Millions of yen (YoY +101.5%)
Profit attributable to owners of the parent181 Millions of yen (YoY +103.6%)
Net income per share¥28.91
Equity ratioEnd of the current fiscal period 10.2 / End of previous period 10.4
Total assets30,059 Millions of yen
Net assets3,223 Millions of yen
Full-year earnings forecastNet Sales 5,607 Millions of yen (YoY +23.3%) / Operating profit 929 Millions of yen (YoY +43.6%) / Ordinary income 926 Millions of yen (YoY +42.0%) / Profit attributable to owners of the parent 584 Millions of yen (YoY +43.4%)
Revision to Earnings ForecastNot disclosed
Annual Dividend Forecast25.80 yen and sen → 32.50 yen and sen(26.0)
Depreciation and amortization¥9,410 thousand
Breakdown of extraordinary income (loss)Extraordinary income Not disclosed / Extraordinary loss None (loss on disposal of non-current assets: —)
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 consolidationAdded: 0 companies; excluded: 0 companies
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingHeld (対象者:Not disclosed)
Issued Shares at Period-End6,564,400 Shares
Treasury Shares at Period-End337,020 Shares
Factors Behind Changes in Business PerformanceGrowth in revenue from the core payment collection services and Quick Deposit service, stronger partnerships with financial institutions and expansion of merchants for PayB, and an increase in spot revenue from the recognition of projects carried over from the previous period and other items. The increase in the profit margin was attributable to a non-recurring earnings contribution.
Items this document does not state (13)
Operating MarginCash flows from operating activitiesCash flows from investing activitiesCash flows from financing activitiesCash and cash equivalents at end of periodPayout ratioShareholder Return PolicySegment revenueSegment profitRegional salesOrders received and order backlogImpairment lossMaterial 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.

Growth in revenue from the core payment collection services and Quick Deposit service, stronger partnerships with financial institutions and expansion of merchants for PayB, and an increase in spot revenue from the recognition of projects carried over from the previous period and other items. The company explained that the increase in the profit margin was attributable to a non-recurring earnings contribution and is not expected to continue.

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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 December 2026 [Japanese GAAP] (Consolidated) | Billing System Corporation (3623) timely disclosure | Komori