Worth reading
57In focus
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
683
¥ million (increase in operating income forecast)Wording
Conditional
How definitive the wording is.Results for this period
Interim period (second quarter)1 January 2026–30 June 2026Non-consolidated (standalone)Japanese GAAPNet Sales5,563¥ millionYear on year +17.4%Progress 51.5%
Operating profit2,221¥ millionYear on year +44.8%Progress 55.5%
Ordinary income2,241¥ millionYear on year +46.4%Progress 56.0%
Net income attributable to owners of the parent1,503¥ millionYear on year +72.6%Progress 56.3%
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¥50.70
Operating Margin39.9%
Financial position at period-end
Total assets9,218¥ million
of which net assets 5,438 ¥ millionEquity ratio 58.3%vs. prior year-end +4.3pt
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¥10,810 million (YoY +14.1%)
Operating profit¥4,000 million (YoY +34.8%)
Ordinary income¥4,000 million (YoY +36.3%)
Net income¥2,670 million (YoY +58.8%)
Revision to Earnings ForecastNet Sales ¥9,963 million → ¥10,810 million（+8.5%） / Operating profit ¥3,317 million → ¥4,000 million（+20.6%） / Ordinary income ¥3,282 million → ¥4,000 million（+21.9%） / Net income ¥2,192 million → ¥2,670 million（+21.8%）
Annual Dividend Forecast¥36 per share → ¥50 per share（+38.9%）
Factors Behind Changes in Business Performance
The company began offering Version 5.0 of its core service, CLIP STUDIO PAINT, and revenue from subscription contracts and perpetual-license versions significantly exceeded the initial plan. Expansion into emerging markets, initiatives targeting mobile users and recent sales trends also contributed to the upward revision of the full-year forecasts.
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.
Breakdown of extraordinary income (loss)Extraordinary income Not disclosed / Extraordinary loss Other ¥0 thousand
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingNone (対象者：Not applicable)
Issued Shares at Period-End34,771,180 Shares
Treasury Shares at Period-End5,102,410 Shares
| Item | Details |
|---|---|
| Fiscal Period Classification | Interim period (second quarter) |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Non-consolidated (standalone) |
| Period Covered | 1 January 2026–30 June 2026 |
| Net Sales | ¥5,563 million (YoY +17.4%) |
| Operating profit | ¥2,221 million (YoY +44.8%) |
| Ordinary income | ¥2,241 million (YoY +46.4%) |
| Profit attributable to owners of the parent | ¥1,503 million (YoY +72.6%) |
| Net income per share | ¥50.70 |
| Operating Margin | 39.9% |
| Equity ratio | End of the current fiscal period 58.3 / End of previous period 54 |
| Total assets | ¥9,218 million |
| Net assets | ¥5,438 million |
| Full-year earnings forecast | Net Sales ¥10,810 million (YoY +14.1%) / Operating profit ¥4,000 million (YoY +34.8%) / Ordinary income ¥4,000 million (YoY +36.3%) / Net income ¥2,670 million (YoY +58.8%) |
| Revision to Earnings Forecast | Net Sales ¥9,963 million → ¥10,810 million（+8.5%） / Operating profit ¥3,317 million → ¥4,000 million（+20.6%） / Ordinary income ¥3,282 million → ¥4,000 million（+21.9%） / Net income ¥2,192 million → ¥2,670 million（+21.8%） |
| Annual Dividend Forecast | ¥36 per share → ¥50 per share（+38.9%） |
| Breakdown of extraordinary income (loss) | Extraordinary income Not disclosed / Extraordinary loss Other ¥0 thousand |
| Disclosure regarding the going concern assumption | Not applicable. |
| Change in accounting policy | Changes due to revisions to standards No / Other changes No / Change in accounting estimate No / Restatement No |
| Material subsequent events | Not applicable. |
| Availability of Supplementary Financial Results Materials | Yes |
| Availability of Financial Results Briefing | None (対象者：Not applicable) |
| Issued Shares at Period-End | 34,771,180 Shares |
| Treasury Shares at Period-End | 5,102,410 Shares |
| Factors Behind Changes in Business Performance | The company began offering Version 5.0 of its core service, CLIP STUDIO PAINT, and revenue from subscription contracts and perpetual-license versions significantly exceeded the initial plan. Expansion into emerging markets, initiatives targeting mobile users and recent sales trends also contributed to the upward revision of the full-year forecasts. |
Items this document does not state (13)
Cash 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 backlogDepreciation and amortizationImpairment lossChanges 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 company expects subscription revenue from its core service, CLIP STUDIO PAINT, to remain stable, while initiatives targeting emerging markets and mobile users are producing results. The revision also reflects recent sales trends.
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.