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Results3694OPTiM CORPORATIONInformation and Communications, Services and Others

Consolidated Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending March 2027 [Japanese GAAP]

For the interim period of the fiscal year ending March 2027, revenue increased 42.1% year on year and operating profit increased 11.1%, resulting in higher revenue and higher profit. The Agritech business generated a substantial increase in revenue, but remained in operating loss, and the full-year earnings forecast was unchanged.

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
42.1
Year-on-year change in revenue (%)
Wording
Conditional
How definitive the wording is.

Results for this period

Interim period (second quarter)1 April 2026 to 30 September 2026ConsolidatedJapanese GAAP
Net Sales7,062¥ millionYear on year +42.1%Progress 54.4%
Operating profit1,015¥ millionYear on year +11.1%Progress 51.3%
Ordinary income950¥ millionYear on year +10.9%Progress 47.7%
Net income attributable to owners of the parent576¥ millionYear on year +7.0%Progress 50.7%

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¥10.58
Financial position at period-end
Total assets12,176¥ million
of which net assets 9,935 ¥ millionEquity ratio 80.8%vs. prior year-end +6.1pt

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.

Segment revenueAX business ¥4,514,511 thousand (YoY +5.1%), Agritech business ¥2,547,497 thousand (YoY +276.9%)
Segment profitAX business ¥2,536,752 thousand (YoY +9.1%), Agritech business ¥-166,783 thousand
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥12,980 million (YoY +10.6%)
Operating profit¥1,980 million (YoY +0.5%)
Ordinary income¥1,993 million (YoY +2.2%)
Net income¥1,136 million (YoY +2.0%)
Revision to Earnings ForecastNone
Annual Dividend Forecast¥0 → Not disclosed
Factors Behind Changes in Business Performance

The AX business reported higher revenue and higher profit due to an increase in licenses for subscription-based services and the strengthening of its generative AI and security businesses. The Agritech business generated a substantial increase in revenue through the expansion of the area covered and crops supported by Agri Buddy and the growth of smart agri-food-related services, but its contribution to profit was limited by the low price of rice.

Disclosure regarding the going concern assumption

None

Change in accounting policy
基準改正に伴う変更 Noneそれ以外の変更 None見積りの変更 None修正再表示 None
Changes in the scope of consolidationNew 0 companies (company name: —) / Excluded 0 companies (company name: —)
Impairment lossNo material impairment loss applicable (fixed assets)
Breakdown of extraordinary income (loss)Extraordinary income Gain on negative goodwill ¥2,520 thousand / Extraordinary loss Not disclosed
Depreciation and amortization678,131 Thousands of yen (internally developed software)
Availability of Supplementary Financial Results MaterialsAvailable
Availability of Financial Results BriefingYes (for institutional investors and securities analysts)
Issued Shares at Period-End54,598,528
Treasury Shares at Period-End99,888
Results for this period
ItemDetails
Fiscal Period ClassificationInterim period (second quarter)
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 April 2026 to 30 September 2026
Net Sales¥7,062 million (YoY +42.1%)
Operating profit¥1,015 million (YoY +11.1%)
Ordinary income¥950 million (YoY +10.9%)
Profit attributable to owners of the parent¥576 million (YoY +7.0%)
Net income per share¥10.58
Equity ratioEnd of the current fiscal period 80.8 / End of previous period 74.7
Total assets¥12,176 million
Net assets¥9,935 million
Full-year earnings forecastNet Sales ¥12,980 million (YoY +10.6%) / Operating profit ¥1,980 million (YoY +0.5%) / Ordinary income ¥1,993 million (YoY +2.2%) / Net income ¥1,136 million (YoY +2.0%)
Revision to Earnings ForecastNone
Annual Dividend Forecast¥0 → Not disclosed
Segment revenueAX business ¥4,514,511 thousand (YoY +5.1%), Agritech business ¥2,547,497 thousand (YoY +276.9%)
Segment profitAX business ¥2,536,752 thousand (YoY +9.1%), Agritech business ¥-166,783 thousand
Depreciation and amortization678,131 Thousands of yen (internally developed software)
Impairment lossNo material impairment loss applicable (fixed assets)
Breakdown of extraordinary income (loss)Extraordinary income Gain on negative goodwill ¥2,520 thousand / Extraordinary loss Not disclosed
Disclosure regarding the going concern assumptionNone
Change in accounting policyChanges due to revisions to standards None / Other changes None / Change in accounting estimate None / Restatement None
Changes in the scope of consolidationNew 0 companies (company name: —) / Excluded 0 companies (company name: —)
Availability of Supplementary Financial Results MaterialsAvailable
Availability of Financial Results BriefingYes (for institutional investors and securities analysts)
Issued Shares at Period-End54,598,528
Treasury Shares at Period-End99,888
Factors Behind Changes in Business PerformanceThe AX business reported higher revenue and higher profit due to an increase in licenses for subscription-based services and the strengthening of its generative AI and security businesses. The Agritech business generated a substantial increase in revenue through the expansion of the area covered and crops supported by Agri Buddy and the growth of smart agri-food-related services, but its contribution to profit was limited by the low price of rice.
Items this document does not state (10)
Operating MarginCash flows from operating activitiesCash flows from investing activitiesCash flows from financing activitiesCash and cash equivalents at end of periodPayout ratioShareholder Return PolicyRegional salesOrders received and order backlogMaterial 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.

In the AX business, the number of licenses for subscription-based services such as “OPTiM Biz” increased, while generative AI and security services were strengthened. In the Agritech business, the expansion of the area covered and crops supported by “Agri Buddy,” together with growth in smart agri-food-related services, drove revenue growth. Meanwhile, smart agri-food made only a limited contribution to profit due to the low price of rice this season.

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Consolidated Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending March 2027 [Japanese GAAP] | OPTiM CORPORATION (3694) timely disclosure | Komori