Worth reading
77Important
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
60
¥ million (change in full-year operating profit forecast)Wording
Conditional
How definitive the wording is.Contents of this document
Presentation materials on financial resultsSecond quarter of the fiscal year ending September 202610 items taken from the company’s own explanation
Financial Results Figures (The key points of this material are explained below)
Net Sales¥2,886 million+21.2%
Operating profit¥285 million
Ordinary income¥281 million
Net income¥203 million
Operating profit margin9.9 %
Results for the three months of the current quarterQuarterly trends in consolidated revenue and operating profit are presented. Standalone second-quarter revenue and operating profit are also shown in graph form.
Full-year earnings forecast
Net Sales
¥5,950 million
Operating profit
¥320 million
Ordinary income
¥300 million
Net income or loss attributable to owners of the parent
¥200 million
EBITDA
¥590 million
Progress against full-year forecast 通期の予想に対して、いまどこまで進んだかの割合です。
Net Sales48.5%
Operating profit89.2%
What the company explained in this material
Self-assessment against the planThe company's self-assessment against its own plan.
First-half profit exceeded the February forecastBreakdown of Factors Affecting the ChangeReasons cited by the Company for the change in the figures.
Commerce AI Business
Sales
¥454 million
Personnel Expenses
¥-87 million
Depreciation and amortization
¥6 million
Fees paid
¥-97 million
Server management costs
¥-60 million
Advertising expenses
¥-8 million
Other expenses
¥-20 million
シルバーエッグ M&A costs
¥-59 million
Marketing AI Business
Sales
¥25 million
Personnel Expenses
¥-2 million
Goodwill amortization
¥-4 million
Server management costs
¥-12 million
Tool costs
¥-9 million
Advertising expenses
¥-20 million
Fees paid
¥3 million
New initiatives
- Making シルバーエッグ・テクノロジー a consolidated subsidiary through a tender offer
- Refreshing the concept of EC-CUBE as a business-adaptive commerce platform
- Launching Try-oooon!!, a SaaS-based AI virtual fitting service for apparel e-commerce
- Providing AI-agent functionality for the Campaign Manager and an advertising-media data collection agent
- Measures to increase awareness of the Campaign Manager
- Collaboration with partner companies supporting in-house operations
Key KPIsA metric the company considers important as a management benchmark.
- Number of contracts1,283 Engagements
- Average price¥160,839
- Churn rate2 %
- Ad EBiS revenue mix38.2 %
Unit price and quantity metricsThese figures show sales broken down by price and volume.
Number of contracts
1,283 Engagements
Average price
¥160,839
Segment results
Commerce AI Business
Net Sales
¥1,382 million+48.9%
Segment Profit or Loss
¥122 million
Marketing AI Business
Net Sales
¥1,504 million+3.2%
Segment profit
¥163 million+21.2%
Medium-term management plan targets
VISION2027
Net Sales¥10 billion
ROEOver 10%
Target fiscal yearFY2027
Financial targets
ROE targetOver 10%
FY2026 forecast ROE11.3％
Number of employees
352 people
As of31 March 2026
Annual Dividend
Year-end dividend
8 yen including a 1.0-yen listing commemorative dividend and a 7.0-yen dividend based on the policy
| Item | Details |
|---|---|
| Document type | Presentation materials on financial results |
| Fiscal Period Covered | Second quarter of the fiscal year ending September 2026 |
| Net Sales | ¥2,886 million (YoY +21.2%) |
| Operating profit | ¥285 million |
| Ordinary income | ¥281 million |
| Net income | ¥203 million |
| Operating profit margin | 9.9 % |
| Results for the three months of the current quarter | Quarterly trends in consolidated revenue and operating profit are presented. Standalone second-quarter revenue and operating profit are also shown in graph form. |
| Full-year earnings forecast | Net Sales ¥5,950 million / Operating profit ¥320 million / Ordinary income ¥300 million / Net income or loss attributable to owners of the parent ¥200 million / EBITDA ¥590 million |
| Progress against full-year forecast | Net Sales 48.5% / Operating profit 89.2% |
| Self-assessment against the plan | First-half profit exceeded the February forecast |
| Segment results | Commerce AI Business Net Sales ¥1,382 million (YoY +48.9%) / Segment Profit or Loss ¥122 million / Marketing AI Business Net Sales ¥1,504 million (YoY +3.2%) / Segment profit ¥163 million (YoY +21.2%) |
| Breakdown of Factors Affecting the Change | Commerce AI Business Sales ¥454 million / Personnel Expenses ¥-87 million / Depreciation and amortization ¥6 million / Fees paid ¥-97 million / Server management costs ¥-60 million / Advertising expenses ¥-8 million / Other expenses ¥-20 million / シルバーエッグ M&A costs ¥-59 million / Marketing AI Business Sales ¥25 million / Personnel Expenses ¥-2 million / Goodwill amortization ¥-4 million / Server management costs ¥-12 million / Tool costs ¥-9 million / Advertising expenses ¥-20 million / Fees paid ¥3 million |
| Key KPIs | Indicator name Number of contracts / Value 1,283 Engagements, Indicator name Average price / Value ¥160,839, Indicator name Churn rate / Value 2 %, Indicator name Ad EBiS revenue mix / Value 38.2 % |
| Unit price and quantity metrics | Number of contracts 1,283 Engagements / Average price ¥160,839 |
| Number of employees | 352 people |
| Medium-term management plan targets | VISION2027 Net Sales ¥10 billion / ROE Over 10% / Target fiscal year FY2027 |
| Financial targets | ROE target Over 10% / FY2026 forecast ROE 11.3％ |
| Annual Dividend | Annual Dividend Not disclosed / Year-end dividend 8 yen (including a 1.0-yen listing commemorative dividend and a 7.0-yen dividend based on the policy) |
| New initiatives | Making シルバーエッグ・テクノロジー a consolidated subsidiary through a tender offer, Refreshing the concept of EC-CUBE as a business-adaptive commerce platform, Launching Try-oooon!!, a SaaS-based AI virtual fitting service for apparel e-commerce, Providing AI-agent functionality for the Campaign Manager and an advertising-media data collection agent, Measures to increase awareness of the Campaign Manager, Collaboration with partner companies supporting in-house operations |
Items this document does not state (11)
Gross Profit MarginSelling, general and administrative expensesNumber of stores and locationsAssumptions Underlying the Business OutlookRisk amount incorporated into the outlookPayout ratioAcquisition of treasury sharesCapital expendituresOrders received and order backlogMarket Size / ShareKey points of the Q&A
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 full-year forecast was revised in light of first-half profit exceeding the forecast revised in February, among other factors. Revenue was revised downward because EC-CUBE in the Commerce AI business struggled to secure orders for implementation projects. Operating profit was revised upward because first-half profit at ルビー・グループ exceeded expectations, the estimated impact of シルバーエッグ・テクノロジー's M&A was revised, and Ad EBiS performed steadily, among other factors.
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.