Komori
Earnings3901MarkLines Co.,Ltd.Information and Communications, Services and Others

Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending December 2026 [Japanese GAAP] (Consolidated)

For the interim period of the fiscal year ending December 2026, net sales decreased 2.2% year on year, while operating income increased 4.0% and interim net income attributable to owners of the parent increased 6.1%. The Company also reorganized its business segments from the previous 4 businesses into 2 businesses: the reverse engineering business and the consulting business.

Worth reading
47Recurring
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
2.2
%
Wording
Conditional
How definitive the wording is.

Results for this period

Interim period (second quarter)1 January 2026–30 June 2026ConsolidatedJapanese GAAP
Net Sales2,863¥ millionYear on year -2.2%Progress 46.6%
Operating profit1,115¥ millionYear on year +4.0%Progress 47.4%
Ordinary income1,146¥ millionYear on year +6.0%Progress 48.2%
Net income attributable to owners of the parent797¥ millionYear on year +6.1%Progress 48.0%

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¥62.59
Financial position at period-end
Total assets9,649¥ million
of which net assets 7,061 ¥ millionEquity ratio 72.8%vs. prior year-end -1.4pt

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 revenueInformation Platform Business ¥2,042 million (YoY +8.4%), Market Forecast Information Sales Business ¥181 million (YoY -3.3%), Promotion Advertising Business ¥77 million (YoY +13.5%), Consulting business ¥175 million (YoY -23.5%), Automotive Fund Business ¥9 million (YoY -53.3%), Recruitment Business ¥67 million (YoY +34.8%), Reverse Engineering Business ¥305 million (YoY -37.7%)
Segment profitInformation Platform Business ¥996 million (YoY +10.0%), Market Forecast Information Sales Business ¥57 million (YoY -3.2%), Promotion Advertising Business ¥56 million (YoY +4.2%), Consulting business ¥26 million (YoY -57.1%), Automotive Fund Business ¥0 million, Recruitment Business ¥-1 million, Reverse Engineering Business ¥-15 million
Regional sales¥749 million (YoY +8.9%), ¥342 million (YoY +11.1%), ¥374 million (YoY +5.2%), ¥309 million (YoY +7.0%), ¥245 million (YoY +9.0%), ¥20 million (YoY +24.5%)
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥6,150 million (YoY +10.4%)
Operating profit¥2,350 million (YoY +12.1%)
Ordinary income¥2,380 million (YoY +10.9%)
Net income¥1,660 million (YoY +9.2%)
Annual Dividend Forecast¥52.00 → ¥58.00(+11.5%)
Factors Behind Changes in Business Performance

In the information platform business, the effects of price revisions for existing customers and the weaker yen contributed to higher revenue. In the promotion advertising business, the establishment of a follow-up structure through staff increases and repeat orders contributed to results. In the recruitment business, the recovery in hiring needs among automobile manufacturers and an increase in the number of placements contributed to results. Meanwhile, in the consulting business, a decline in inquiries due to strategic shifts toward electrification, and in the reverse engineering business, a decline in the number of orders, contributed to lower revenue.

Disclosure regarding the going concern assumption

No applicable matters

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
Changes in the scope of consolidationNew 0 companies / Excluded 0 companies / Name of newly added company Not disclosed / Excluded Company Name Not disclosed
Impairment lossNo applicable matters.
Depreciation and amortization¥15,762 thousand
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingAvailable (for institutional investors and analysts)
Issued Shares at Period-End13,228,800 shares
Treasury Shares at Period-End482,287 treasury shares
Results for this period
ItemDetails
Fiscal Period ClassificationInterim period (second quarter)
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 January 2026–30 June 2026
Net Sales¥2,863 million (YoY -2.2%)
Operating profit¥1,115 million (YoY +4.0%)
Ordinary income¥1,146 million (YoY +6.0%)
Profit attributable to owners of the parent¥797 million (YoY +6.1%)
Net income per share¥62.59
Equity ratioEnd of the current fiscal period 72.8 / End of previous period 74.2
Total assets¥9,649 million
Net assets¥7,061 million
Full-year earnings forecastNet Sales ¥6,150 million (YoY +10.4%) / Operating profit ¥2,350 million (YoY +12.1%) / Ordinary income ¥2,380 million (YoY +10.9%) / Net income ¥1,660 million (YoY +9.2%)
Annual Dividend Forecast¥52.00 → ¥58.00(+11.5%)
Segment revenueInformation Platform Business ¥2,042 million (YoY +8.4%), Market Forecast Information Sales Business ¥181 million (YoY -3.3%), Promotion Advertising Business ¥77 million (YoY +13.5%), Consulting business ¥175 million (YoY -23.5%), Automotive Fund Business ¥9 million (YoY -53.3%), Recruitment Business ¥67 million (YoY +34.8%), Reverse Engineering Business ¥305 million (YoY -37.7%)
Segment profitInformation Platform Business ¥996 million (YoY +10.0%), Market Forecast Information Sales Business ¥57 million (YoY -3.2%), Promotion Advertising Business ¥56 million (YoY +4.2%), Consulting business ¥26 million (YoY -57.1%), Automotive Fund Business ¥0 million, Recruitment Business ¥-1 million, Reverse Engineering Business ¥-15 million
Regional sales¥749 million (YoY +8.9%), ¥342 million (YoY +11.1%), ¥374 million (YoY +5.2%), ¥309 million (YoY +7.0%), ¥245 million (YoY +9.0%), ¥20 million (YoY +24.5%)
Depreciation and amortization¥15,762 thousand
Impairment lossNo applicable matters.
Disclosure regarding the going concern assumptionNo applicable matters
Change in accounting policyChanges due to revisions to standards No / Other changes No / Change in accounting estimate No / Restatement No
Changes in the scope of consolidationNew 0 companies / Excluded 0 companies / Name of newly added company Not disclosed / Excluded Company Name Not disclosed
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingAvailable (for institutional investors and analysts)
Issued Shares at Period-End13,228,800 shares
Treasury Shares at Period-End482,287 treasury shares
Factors Behind Changes in Business PerformanceIn the information platform business, the effects of price revisions for existing customers and the weaker yen contributed to higher revenue. In the promotion advertising business, the establishment of a follow-up structure through staff increases and repeat orders contributed to results. In the recruitment business, the recovery in hiring needs among automobile manufacturers and an increase in the number of placements contributed to results. Meanwhile, in the consulting business, a decline in inquiries due to strategic shifts toward electrification, and in the reverse engineering business, a decline in the number of orders, contributed to lower revenue.
Items this document does not state (11)
Operating MarginCash flows from operating activitiesCash flows from investing activitiesCash flows from financing activitiesCash and cash equivalents at end of periodRevision to Earnings ForecastPayout ratioShareholder Return PolicyOrders received and order backlogBreakdown of extraordinary income (loss)Material 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 information platform business, the effects of price revisions for existing customers and the weaker yen contributed to higher revenue. The promotion advertising business and recruitment business grew, while inquiries and orders from automobile manufacturers and major parts manufacturers declined in the consulting and reverse engineering businesses. Operating income benefited from the effects of price revisions, the weaker yen and lower cost of sales, among other factors.

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Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending December 2026 [Japanese GAAP] (Consolidated) | MarkLines Co.,Ltd. (3901) timely disclosure | Komori