Komori
m-up holdings (3661) · InitiativeReframed

Limiting development costs and responding to technological change through revenue sharing

First written in FY2016. 6 of 8 entries say "Restated". Latest entry: FY2026.

8entries
11years
0from disclosures
Share on X
How it moved
ProgressHeldSoftenedWorseRestatedFY2016 – FY20242016: 120162017: 120172018: 120182019: 020192020: 120202021: 020212022: 120222023: 120232024: 120242025: 020252026: 12026
Same theme, other companies
Controlling development costs through revenue sharing and a low-working-capital cash cycleA theme 1 companies write about · 0 as a headwind · 1 as a tailwind

No other company in this theme has enough history to compare yet.

Full recordFilings, disclosures and news, newest first
  1. FY2026ReframedAnnual report

    「We intend to maintain and expand this highly efficient cash cycle, with cash inflows from membership fee collections preceding cash outflows for distributions and settlements, which requires very little working capital, thereby generating a strong financial base and ample cash flow.」

    In addition to the previous explanation of limiting development costs and responding to technological change through revenue sharing, the company has repositioned this as a low-working-capital cash cycle in which membership fees are collected first and distributions to content owners are made later.
  2. FY2024RestatedAnnual report

    「Meanwhile, we adopted a business model under which site revenue is also shared with system vendors and established a collaborative framework for site operations. This limits development costs when websites and services are launched, reduces the risks of entering new content fields, and enables us to respond rapidly to rapidly advancing mobile technologies.」

    The company has reaffirmed a structure that limits development costs through revenue sharing with system vendors, reduces risks when entering new business areas, and enables a rapid response to technological change.
  3. FY2023RestatedAnnual report

    「Meanwhile, we adopted a business model under which site revenue is also shared with system vendors and established a collaborative framework for site operations. This limits development costs when websites and services are launched, reduces the risks of entering new content fields, and enables us to respond rapidly to rapidly advancing mobile technologies.」

    The company has reaffirmed a structure that limits development costs through revenue sharing with system vendors, reduces risks when entering new areas, and enables a rapid response to technological change.
  4. FY2022RestatedAnnual report

    「We adopted a business model under which site revenue is also shared with system vendors and established a collaborative framework for site operations. This limits development costs when websites and services are launched, reduces the risks of entering new content fields, and enables us to respond rapidly to rapidly advancing mobile technologies.」

    The company has reaffirmed a structure that limits development costs through revenue sharing with system vendors, reduces risks when entering new business areas, and enables a rapid response to technological change.
  5. FY2020RestatedAnnual report

    「We limit development fees payable to system vendors at the time services are developed by adopting a model in which revenue generated after the launch of websites or applications is distributed at predetermined rates.」

    The company continues to limit fixed development costs through revenue sharing and respond flexibly to technological change.
  6. FY2018RestatedAnnual report

    「Providing websites or applications involving system development may incur substantial system development costs. However, by adopting a model in which revenue generated after the launch of a website or application is distributed at predetermined rates, we limit development fees payable to system vendors at the time services are developed.」

    The company continues a structure that limits fixed costs during development through revenue sharing and enables a flexible response to mobile technologies.
  7. FY2017RestatedAnnual report

    「By selecting system development companies with strong technical capabilities and adopting a model in which revenue is distributed at predetermined rates, we are limiting fixed development costs while establishing a structure capable of responding nimbly to rapidly advancing mobile technologies.」

    The company continues to describe the use of revenue sharing to limit development costs and respond to technological change.
  8. FY2016First statedAnnual report

    「By selecting system development companies with strong technical capabilities and adopting a model in which revenue is distributed at predetermined rates, we are limiting fixed development costs while establishing a structure capable of responding nimbly to rapidly advancing mobile technologies.」

    The company describes a structure that responds to technological change while limiting upfront development costs through revenue sharing with system vendors.
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m-up holdings's next results are scheduled for 2026-11-13. Read the earnings preview
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