Komori
Results3623Billing System CorporationInformation and Communications, Services and Others

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

Cumulative third-quarter revenue, operating income, ordinary income and net income all exceeded the year-earlier period, with operating income up 37.7%. The full-year earnings forecast is unchanged, while the annual dividend forecast has been increased from ¥25.80 in the previous fiscal year to ¥32.50.

Worth reading
47Recurring
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
37.7
Year-on-year change in operating profit (%)
Wording
Conditional
How definitive the wording is.

Results for this period

Third quarter1 January 2026–30 September 2026ConsolidatedJapanese GAAP
Net Sales3,808¥ millionYear on year +14.4%Progress 67.9%
Operating profit600¥ millionYear on year +37.7%Progress 64.6%
Ordinary income646¥ millionYear on year +48.4%Progress 69.8%
Net income attributable to owners of the parent412¥ millionYear on year +51.1%Progress 70.5%

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¥65.98
Financial position at period-end
Total assets29,998¥ million
of which net assets 3,473 ¥ millionEquity ratio 11.1%vs. prior year-end +0.7pt

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 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 ForecastNone (unchanged from the previous forecast)
Annual Dividend Forecast¥25.80 and sen → ¥32.50 and sen
Factors Behind Changes in Business Performance

Higher recurring revenue from the expansion in the number of payment transactions processed, higher one-off revenue from the recognition of projects, growth in the payment support business, and higher interest income driven by more efficient fund management and higher deposit interest rates. Higher security-related costs and delays in launching terminal sales are also noted.

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 consolidation0 newly included companies, 0 excluded companies (no applicable companies)
Breakdown of extraordinary income (loss)Current fiscal year No extraordinary gains; no extraordinary losses
Depreciation and amortization27,391 Thousand yen
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingYes (対象者:Not disclosed)
Issued Shares at Period-End6,564,400
Treasury Shares at Period-End330,358
Results for this period
ItemDetails
Fiscal Period ClassificationThird quarter
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 January 2026–30 September 2026
Net Sales¥3,808 million (YoY +14.4%)
Operating profit¥600 million (YoY +37.7%)
Ordinary income¥646 million (YoY +48.4%)
Profit attributable to owners of the parent¥412 million (YoY +51.1%)
Net income per share¥65.98
Equity ratioEnd of the current fiscal period 11.1 / End of previous period 10.4
Total assets¥29,998 million
Net assets¥3,473 million
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 ForecastNone (unchanged from the previous forecast)
Annual Dividend Forecast¥25.80 and sen → ¥32.50 and sen
Depreciation and amortization27,391 Thousand yen
Breakdown of extraordinary income (loss)Current fiscal year No extraordinary gains; no extraordinary losses
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 consolidation0 newly included companies, 0 excluded companies (no applicable companies)
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingYes (対象者:Not disclosed)
Issued Shares at Period-End6,564,400
Treasury Shares at Period-End330,358
Factors Behind Changes in Business PerformanceHigher recurring revenue from the expansion in the number of payment transactions processed, higher one-off revenue from the recognition of projects, growth in the payment support business, and higher interest income driven by more efficient fund management and higher deposit interest rates. Higher security-related costs and delays in launching terminal sales are also noted.
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.

Results were supported by higher recurring revenue from the expansion in the number of payment transactions processed, higher one-off revenue from the recognition of projects, and growth in the payment support business. Interest income also increased as a result of more efficient fund management and higher deposit interest rates. Factors expected to affect future results include higher security-related costs, expenses associated with the relocation of the operations centre, and delays in launching sales of new payment terminals.

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 Summary for the Third Quarter of the Fiscal Year Ending December 2026 [Japanese GAAP] (Consolidated) | Billing System Corporation (3623) timely disclosure | Komori