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Earnings3663CELSYS,Inc.Information and Communications, Services and Others

Summary of Financial Results for the First Quarter of the Fiscal Year Ending December 2026 (Japanese GAAP) (Non-consolidated)

In the first quarter of the fiscal year ending December 2026, net sales increased 16.7% year on year and operating income increased 59.6%, resulting in higher sales and income. The full-year forecasts remain unchanged, while the annual dividend forecast has been increased by ¥2 from the previous fiscal year's actual dividend.

Worth reading
49Recurring
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
59.6
% (year-on-year change in operating income)
Wording
Conditional
How definitive the wording is.

Results for this period

First quarter1 January 2026–31 March 2026Non-consolidated (standalone)Japanese GAAP
Net Sales2,803¥ millionYear on year +16.7%Progress 28.1%
Operating profit1,211¥ millionYear on year +59.6%Progress 36.5%
Ordinary income1,213¥ millionYear on year +61.7%Progress 37.0%
Net income attributable to owners of the parent813¥ millionYear on year +18.9%Progress 37.1%

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¥27.46
Operating Margin43.2%
Financial position at period-end
Total assets8,435¥ million
of which net assets 4,668 ¥ millionEquity ratio 54.6%vs. prior year-end +0.6pt

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¥9,963 million (YoY +5.2%)
Operating profit¥3,317 million (YoY +11.8%)
Ordinary income¥3,282 million (YoY +11.8%)
Net income¥2,192 million (YoY +30.4%)
Annual Dividend Forecast¥36 → ¥38
Factors Behind Changes in Business Performance

The launch of Version 5.0 of the core service CLIP STUDIO PAINT led to an increase in subscription contracts and stronger demand from users of the previous perpetual-license model for discounted purchases and repurchases of the new version. The price of the perpetual-license version was also increased by an average of 10%.

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
Material subsequent eventsNot applicable.
Depreciation and amortization¥172,990 thousand
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingNo
Issued Shares at Period-End34,771,180 shares
Treasury Shares at Period-End5,140,164 shares
Results for this period
ItemDetails
Fiscal Period ClassificationFirst quarter
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedNon-consolidated (standalone)
Period Covered1 January 2026–31 March 2026
Net Sales¥2,803 million (YoY +16.7%)
Operating profit¥1,211 million (YoY +59.6%)
Ordinary income¥1,213 million (YoY +61.7%)
Profit attributable to owners of the parent¥813 million (YoY +18.9%)
Net income per share¥27.46
Operating Margin43.2%
Equity ratioEnd of the current fiscal period 54.6 / End of previous period 54
Total assets¥8,435 million
Net assets¥4,668 million
Full-year earnings forecastNet Sales ¥9,963 million (YoY +5.2%) / Operating profit ¥3,317 million (YoY +11.8%) / Ordinary income ¥3,282 million (YoY +11.8%) / Net income ¥2,192 million (YoY +30.4%)
Annual Dividend Forecast¥36 → ¥38
Depreciation and amortization¥172,990 thousand
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
Material subsequent eventsNot applicable.
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingNo
Issued Shares at Period-End34,771,180 shares
Treasury Shares at Period-End5,140,164 shares
Factors Behind Changes in Business PerformanceThe launch of Version 5.0 of the core service CLIP STUDIO PAINT led to an increase in subscription contracts and stronger demand from users of the previous perpetual-license model for discounted purchases and repurchases of the new version. The price of the perpetual-license version was also increased by an average of 10%.
Items this document does not state (14)
Cash flows from operating activitiesCash flows from investing activitiesCash flows from financing activitiesCash and cash equivalents at end of periodRevision to Earnings ForecastPayout ratioShareholder Return PolicySegment revenueSegment profitRegional salesOrders received and order backlogImpairment lossBreakdown of extraordinary income (loss)Changes in the scope of consolidation

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 launch of Version 5.0 of the core service CLIP STUDIO PAINT led to an increase in subscription contracts, as well as stronger demand from users of previous versions for discounted purchases and repurchases. The price of the perpetual-license version was also increased by an average of 10%.

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.
Summary of Financial Results for the First Quarter of the Fiscal Year Ending December 2026 (Japanese GAAP) (Non-consolidated) | CELSYS,Inc. (3663) timely disclosure | Komori