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Earnings3623Billing System CorporationInformation and Communications, Services and Others

Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending December 2026 [Japanese GAAP] (Consolidated)

For the interim period of 2026, revenue increased 17.1% year on year and operating profit increased 55.3%, resulting in higher revenue and profit. Full-year earnings and dividend forecasts remain unchanged, while the full-year dividend forecast has been raised to ¥32.50 from the previous fiscal year's actual dividend of ¥25.80.

Worth reading
48Recurring
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
55.3
Year-on-year change in operating profit (%)
Wording
Conditional
How definitive the wording is.

Results for this period

Interim period (second quarter)1 January 2026–30 June 2026ConsolidatedJapanese GAAP
Net Sales2,589¥ millionYear on year +17.1%Progress 46.2%
Operating profit430¥ millionYear on year +55.3%Progress 46.3%
Ordinary income444¥ millionYear on year +59.4%Progress 47.9%
Net income attributable to owners of the parent283¥ millionYear on year +61.3%Progress 48.5%

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¥45.35
Financial position at period-end
Total assets41,794¥ million
of which net assets 3,340 ¥ millionEquity ratio 7.6%vs. prior year-end -2.8pt

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 inflows and outflows
Operating+12,015,521
Investment-373,698
Financials-239,537
Net change+11,402,286

Stacked from zero: upward is an increase in cash, downward a decrease (in ¥ thousand).The net change represented by the dotted line is the total of three items, calculated from figures provided by the company.

Cash and cash equivalents at end of period¥39,071,753 thousand
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥5,607 million (YoY +23.3%)
Operating profit¥929 million (YoY +43.6%)
Ordinary income¥926 million (YoY +42.0%)
Net income¥584 million (YoY +43.4%)
Revision to Earnings ForecastNo revision
Annual Dividend Forecast¥25.80 (actual for the fiscal year ended December 2025) → ¥32.50 (forecast for the fiscal year ending December 2026)
Factors Behind Changes in Business Performance

Steady accumulation of payment transactions, expansion of financial institution partners and service coverage, growth in the number of orders and companies adopting PayB for Business, and solid performance from existing projects.

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 No
Changes in the scope of consolidationNo material changes (the number and names of newly included or excluded companies were not disclosed)
Breakdown of extraordinary income (loss)No extraordinary income or extraordinary loss during the interim period
Depreciation and amortization¥18,582 thousand
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingYes (no attendees specified)
Issued Shares at Period-End6,564,400 shares
Treasury Shares at Period-End330,358 shares
Results for this period
ItemDetails
Fiscal Period ClassificationInterim period (second quarter)
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 January 2026–30 June 2026
Net Sales¥2,589 million (YoY +17.1%)
Operating profit¥430 million (YoY +55.3%)
Ordinary income¥444 million (YoY +59.4%)
Profit attributable to owners of the parent¥283 million (YoY +61.3%)
Net income per share¥45.35
Equity ratioEnd of the current fiscal period 7.6 / End of previous period 10.4
Total assets¥41,794 million
Net assets¥3,340 million
Cash flows from operating activities¥12,015,521 thousand
Cash flows from investing activities¥-373,698 thousand
Cash flows from financing activities¥-239,537 thousand
Cash and cash equivalents at end of period¥39,071,753 thousand
Full-year earnings forecastNet Sales ¥5,607 million (YoY +23.3%) / Operating profit ¥929 million (YoY +43.6%) / Ordinary income ¥926 million (YoY +42.0%) / Net income ¥584 million (YoY +43.4%)
Revision to Earnings ForecastNo revision
Annual Dividend Forecast¥25.80 (actual for the fiscal year ended December 2025) → ¥32.50 (forecast for the fiscal year ending December 2026)
Depreciation and amortization¥18,582 thousand
Breakdown of extraordinary income (loss)No extraordinary income or extraordinary loss during the interim period
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 No
Changes in the scope of consolidationNo material changes (the number and names of newly included or excluded companies were not disclosed)
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingYes (no attendees specified)
Issued Shares at Period-End6,564,400 shares
Treasury Shares at Period-End330,358 shares
Factors Behind Changes in Business PerformanceSteady accumulation of payment transactions, expansion of financial institution partners and service coverage, growth in the number of orders and companies adopting PayB for Business, and solid performance from existing projects.
Items this document does not state (9)
Operating MarginPayout 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.

Factors cited include the steady accumulation of payment transactions, expansion of financial institution partners and service coverage, growth in the number of orders and companies adopting PayB for Business, and solid performance from existing projects.

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.
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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.
Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending December 2026 [Japanese GAAP] (Consolidated) | Billing System Corporation (3623) timely disclosure | Komori