Worth reading
50Recurring
0–100. This measures how worthwhile something is to read, not how good or bad the company is.Direction
Mixed performance
Direction inferred from the company’s description.Scale
9.1
Year-on-year change in net sales (%)Wording
Definitive
How definitive the wording is.Contents of this document
Supplementary materials to the earnings reportInterim period of the fiscal year ending March 20278 items taken from the company’s own explanation
Financial Results Figures (The key points of this material are explained below)
Net Sales¥2,217 million+9.1%
Operating profit¥-70 million
Ordinary income¥-45 million
Net income¥-38 million
Gross Profit Margin40.54
Operating profit margin-3.19
Results for the three months of the current quarterIncludes standalone second-quarter data for the fiscal year ending March 2027, including consolidated total expenses, product sales, and segment sales and operating profit.
Full-year earnings forecast
Net Sales
¥5,000 million
Operating profit
¥280 million
Ordinary income
¥325 million
Profit attributable to owners of the parent
¥178 million
EBITDA
¥481 million
Dividend per share
¥35
What the company explained in this material
Breakdown of Factors Affecting the ChangeReasons cited by the Company for the change in the figures.
Other selling, general and administrative expenses251
Personnel Expenses459
R&D Expenses82
Outsourcing expenses61
Depreciation and amortization117
Cost of products manufactured1,205
Other cost of sales46
New initiatives
- Development and beta launch of the ACMS Cloud Web API Configuration Assistant
- Integration of an AI chatbot into ACMS Cloud
- Launch of RACCOON V2.9.0
- Collaboration with フューチャーアーティザン株式会社
- Completion of technical verification for data integration between ACMS and Oracle NetSuite
- ACMS Cloud obtains ISO/IEC 27001 and 27017 certification
- WEEL社's initiatives related to hybrid AI with 日本HP
- メロン社 begins providing low-cost, short-duration PoC services
Key KPIsA metric the company considers important as a management benchmark.
- Subscription MRR¥110 million
- Recurring revenue ratio99 Approximately %
- Strategic product sales¥346 millionYear-on-year (%)4.1
- Equity ratio68.51 %
- ROE-0.82 %
Segment results
Software business
Net Sales
¥1,183 million
Year-on-year (%)-1.7
System Integration Business
Net Sales
¥796 million
Operating profit
¥-37 million
Year-on-year sales (%)34
AI-Related Business
Net Sales
¥338 million
Operating profit
¥-52 million
Year-on-year sales (%)14.2
Medium-term management plan targets
Fiscal year ending March 2026–fiscal year ending March 2028
ROE target15 %
Financial targets
Equity ratio
Actual results68.51 %
ROE
Actual results-0.82 %
Number of employees
Number of Employees268 people
As ofEnd of September 2026
Annual Dividend
Annual dividend per share¥35
BreakdownRegular dividend ¥26 + commemorative dividend ¥9
| Item | Details |
|---|---|
| Document type | Supplementary materials to the earnings report |
| Fiscal Period Covered | Interim period of the fiscal year ending March 2027 |
| Net Sales | ¥2,217 million (YoY +9.1%) |
| Operating profit | ¥-70 million |
| Ordinary income | ¥-45 million |
| Net income | ¥-38 million |
| Gross Profit Margin | 40.54 |
| Operating profit margin | -3.19 |
| Results for the three months of the current quarter | Includes standalone second-quarter data for the fiscal year ending March 2027, including consolidated total expenses, product sales, and segment sales and operating profit. |
| Full-year earnings forecast | Net Sales ¥5,000 million / Operating profit ¥280 million / Ordinary income ¥325 million / Profit attributable to owners of the parent ¥178 million / EBITDA ¥481 million / Dividend per share ¥35 |
| Segment results | Software business Net Sales ¥1,183 million / Year-on-year (%) -1.7 / System Integration Business Net Sales ¥796 million / Operating profit ¥-37 million / Year-on-year sales (%) 34 / AI-Related Business Net Sales ¥338 million / Operating profit ¥-52 million / Year-on-year sales (%) 14.2 |
| Breakdown of Factors Affecting the Change | Other selling, general and administrative expenses 251 / Personnel Expenses 459 / R&D Expenses 82 / Outsourcing expenses 61 / Depreciation and amortization 117 / Cost of products manufactured 1,205 / Other cost of sales 46 |
| Key KPIs | Indicator name Subscription MRR / Value ¥110 million / Year on year against the same period last year Not disclosed, Indicator name Recurring revenue ratio / Value 99 Approximately % / Year on year against the same period last year Not disclosed, Indicator name Strategic product sales / Value ¥346 million / Year-on-year (%) ¥4.1 million, Indicator name Equity ratio / Value 68.51 % / Year on year against the same period last year Not disclosed, Indicator name ROE / Value -0.82 % / Year on year against the same period last year Not disclosed |
| Number of employees | Number of Employees 268 people / As of End of September 2026 / Change during the period Not disclosed |
| Medium-term management plan targets | Subject Fiscal year ending March 2026–fiscal year ending March 2028 / ROE target 15 % |
| Financial targets | Equity ratio Actual results 68.51 % / ROE Actual results -0.82 % / ROA Not disclosed |
| Annual Dividend | Annual dividend per share ¥35 / Breakdown Regular dividend ¥26 + commemorative dividend ¥9 |
| New initiatives | Development and beta launch of the ACMS Cloud Web API Configuration Assistant, Integration of an AI chatbot into ACMS Cloud, Launch of RACCOON V2.9.0, Collaboration with フューチャーアーティザン株式会社, Completion of technical verification for data integration between ACMS and Oracle NetSuite, ACMS Cloud obtains ISO/IEC 27001 and 27017 certification, WEEL社's initiatives related to hybrid AI with 日本HP, メロン社 begins providing low-cost, short-duration PoC services |
Items this document does not state (13)
Selling, general and administrative expensesProgress against full-year forecastSelf-assessment against the planUnit price and quantity metricsNumber 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.Revenue benefited from orders for large projects, increases in the number of orders and projects, and price revisions. On the profit side, increases in staffing, personnel expenses, outsourcing costs, business-consignment expenses, cost of sales, and cloud usage fees contributed to the decline in profit. In the software business, the transition from perpetual-license sales to subscriptions spread revenue recognition over time.
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.