Supplementary Information on Financial Results for the First Quarter of the Fiscal Year Ending December 2026 | MarkLines Co.,Ltd. (3901) timely disclosure

Worth reading

62In focus

Scored from 5 of 6 sections

Direction

Deterioration

Direction inferred from the company’s description.

Scale

-118

¥ million (year-on-year change in consolidated revenue)

Wording

Avoiding a definitive answer

How definitive the wording is.

Contents of this document

Earnings presentationFirst quarter of the fiscal year ending December 20266 items taken from the company’s own explanation

Financial Results Figures (The key points of this material are explained below)

Net Sales1,469 million yen-7.4%

Operating profit543 million yen-7.9%

Ordinary income561 million yen-5.4%

Net income401 million yen-6.1%

Results for the three months of the current quarter

Net Sales

1,469 million yen

Operating profit

543 million yen

Ordinary income

561 million yen

Net income

401 million yen

Full-year earnings forecast

Net Sales

6,150 million yen

Operating profit

2,350 million yen

Ordinary income

2,380 million yen

Net income

1,660 million yen

What the company explained in this material

Breakdown of Factors Affecting the ChangeReasons cited by the Company for the change in the figures.

Increase in sales in the Information Platform business22 million yen
Decrease in sales outside the Information Platform business-161 million yen
Foreign-Exchange Movements21 million yen
Decrease in profit accompanying changes in revenue from each business-9 million yen
Foreign-Exchange Movements4 million yen
One-time expenses associated with the office relocation-23 million yen
Decrease in fixed costs, including personnel expenses, related to Fukuoka CC4 million yen
Fixed costs, including personnel expenses, excluding those above-23 million yen

New initiatives

Price revisions for existing contracts
Release of the beta version of MARKLINES generative AI
Reorganization of the vehicle teardown and measurement, vehicle and parts procurement agency, consulting, and teardown research data sales businesses into 2 businesses

Key KPIsA metric the company considers important as a management benchmark.

Number of contracted companies5,361 companies
Number of customer companies using the service7,314 companies
Number of placements completed in the Recruitment Placement business14 Engagements
Year on year against the same period last year+40.0%
Percentage of contracts with new customers
Percentage of contracts with existing customers

Unit price and quantity metricsThese figures show sales broken down by price and volume.

Average contract price for new customers (JPY)587,400 yen
Average contract value for new customers (USD)5,182 USD
Average contract value for new customers (CNY)38,565 CNY
Average contract value for new customers (EUR)5,696 EUR
Average contract price for existing customers (JPY)712,076 yen
Average contract value for existing customers (USD)5,466 USD
Average contract value for existing customers (CNY)37,528 CNY
Average contract value for existing customers (EUR)5,432 EUR

Segment results

Information Platform Business
Net Sales991 million yen (YoY +4.6%)
Segment profit453 million yen (YoY +0.3%)
Consulting business
Net Sales135 million yen (YoY -23.7%)
Segment profit33 million yen (YoY -43.3%)
Promotion Advertising Business
Net Sales37 million yen (YoY +27.9%)
Segment profit26 million yen (YoY +6.5%)
Market Forecast Information Sales Business
Net Sales70 million yen (YoY +2.9%)
Segment profit24 million yen (YoY +12.2%)
Reverse Engineering Business
Net Sales184 million yen (YoY -44.2%)
Segment profit5 million yen (YoY -83.6%)
Recruitment Business
Net Sales39 million yen (YoY +77.5%)
Segment profit2 million yen
Automotive Fund Business
Net Sales4 million yen (YoY -53.3%)
Segment profit0 million yen
Other
Net Sales4 million yen
Segment profit-1 million yen

Payout ratio

45%

Contents of this document
Item	Details
Document type	Earnings presentation
Fiscal Period Covered	First quarter of the fiscal year ending December 2026
Net Sales	1,469 million yen (YoY -7.4%)
Operating profit	543 million yen (YoY -7.9%)
Ordinary income	561 million yen (YoY -5.4%)
Net income	401 million yen (YoY -6.1%)
Results for the three months of the current quarter	Net Sales 1,469 million yen / Operating profit 543 million yen / Ordinary income 561 million yen / Net income 401 million yen
Full-year earnings forecast	Net Sales 6,150 million yen / Operating profit 2,350 million yen / Ordinary income 2,380 million yen / Net income 1,660 million yen
Segment results	Segment Information Platform Business / Net Sales 991 million yen (YoY +4.6%) / Segment profit 453 million yen (YoY +0.3%), Segment Consulting business / Net Sales 135 million yen (YoY -23.7%) / Segment profit 33 million yen (YoY -43.3%), Segment Promotion Advertising Business / Net Sales 37 million yen (YoY +27.9%) / Segment profit 26 million yen (YoY +6.5%), Segment Market Forecast Information Sales Business / Net Sales 70 million yen (YoY +2.9%) / Segment profit 24 million yen (YoY +12.2%), Segment Reverse Engineering Business / Net Sales 184 million yen (YoY -44.2%) / Segment profit 5 million yen (YoY -83.6%), Segment Recruitment Business / Net Sales 39 million yen (YoY +77.5%) / Segment profit 2 million yen, Segment Automotive Fund Business / Net Sales 4 million yen (YoY -53.3%) / Segment profit 0 million yen, Segment Other / Net Sales 4 million yen / Segment profit -1 million yen
Breakdown of Factors Affecting the Change	Item Increase in sales in the Information Platform business / Amount 22 million yen, Item Decrease in sales outside the Information Platform business / Amount -161 million yen, Item Foreign-Exchange Movements / Amount 21 million yen, Item Decrease in profit accompanying changes in revenue from each business / Amount -9 million yen, Item Foreign-Exchange Movements / Amount 4 million yen, Item One-time expenses associated with the office relocation / Amount -23 million yen, Item Decrease in fixed costs, including personnel expenses, related to Fukuoka CC / Amount 4 million yen, Item Fixed costs, including personnel expenses, excluding those above / Amount -23 million yen
Key KPIs	Indicator name Number of contracted companies / Value 5,361 companies / Year on year against the same period last year Not disclosed, Indicator name Number of customer companies using the service / Value 7,314 companies / Year on year against the same period last year Not disclosed, Indicator name Number of placements completed in the Recruitment Placement business / Value 14 Engagements / Year on year against the same period last year 40 Engagements, Indicator name Percentage of contracts with new customers / Value Not disclosed / Year on year against the same period last year Not disclosed, Indicator name Percentage of contracts with existing customers / Value Not disclosed / Year on year against the same period last year Not disclosed
Unit price and quantity metrics	Indicator name Average contract price for new customers (JPY) / Value 587,400 yen / Year on year against the same period last year Not disclosed, Indicator name Average contract value for new customers (USD) / Value 5,182 USD / Year on year against the same period last year Not disclosed, Indicator name Average contract value for new customers (CNY) / Value 38,565 CNY / Year on year against the same period last year Not disclosed, Indicator name Average contract value for new customers (EUR) / Value 5,696 EUR / Year on year against the same period last year Not disclosed, Indicator name Average contract price for existing customers (JPY) / Value 712,076 yen / Year on year against the same period last year Not disclosed, Indicator name Average contract value for existing customers (USD) / Value 5,466 USD / Year on year against the same period last year Not disclosed, Indicator name Average contract value for existing customers (CNY) / Value 37,528 CNY / Year on year against the same period last year Not disclosed, Indicator name Average contract value for existing customers (EUR) / Value 5,432 EUR / Year on year against the same period last year Not disclosed
Payout ratio	45%
New initiatives	Price revisions for existing contracts, Release of the beta version of MARKLINES generative AI, Reorganization of the vehicle teardown and measurement, vehicle and parts procurement agency, consulting, and teardown research data sales businesses into 2 businesses

Items this document does not state (17)

Gross Profit MarginOperating profit marginSelling, general and administrative expensesProgress against full-year forecastSelf-assessment against the planNumber of stores and locationsNumber of employeesAssumptions Underlying the Business OutlookRisk amount incorporated into the outlookMedium-term management plan targetsFinancial targetsAnnual DividendAcquisition 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 company cited continued challenging business conditions for Japanese manufacturers, which led some customers to restrain development investment and caused delays in project progress, as well as a decline in orders in the Reverse Engineering business, fewer inquiries and orders in the Consulting business, and one-time expenses related to the relocation of offices. Meanwhile, price revisions for existing contracts and the effects of the weaker yen contributed to higher revenue in the Information Platform business.

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.