Komori
Financial results presentation3901MarkLines Co.,Ltd.Information and Communications, Services and Others

Supplementary Explanatory Materials for the Third Quarter Financial Results for the Fiscal Year Ending December 2026

For the nine months ended 31 December 2026, revenue increased 0.8% year on year and operating profit increased 9.7%. The Information Platform Business grew on the impact of price revisions for existing contracts and foreign exchange, while the Reverse Engineering Business also improved in the third quarter alone due to an increase in orders.

Worth reading
65In focus
Scored from 5 of 6 sections
Direction
Improvement
Direction inferred from the company’s description.
Scale
149
¥ million (year-on-year increase in consolidated operating profit)
Wording
Conditional
How definitive the wording is.

Contents of this document

Supplementary materials to the earnings summaryQ3 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 Sales4,194 Millions of yen+0.8%
Operating profit1,685 Millions of yen+9.7%
Ordinary income1,723 Millions of yen+10.2%
Net income¥1,200 million +10.3%net profit attributable to owners of the parent
Results for the three months of the current quarter
Consolidated revenue
1,330 Millions of yen+8.0%
Consolidated operating profit
570 Millions of yen+22.9%
Full-year earnings forecast
Net Sales
6,150 Millions of yen
Operating profit
2,350 Millions of yen
Ordinary income
2,380 Millions of yen
Profit attributable to owners of the parent
1,660 Millions of 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 business175 Millions of yen
  • Decrease in sales outside the Information Platform business-232 Millions of yen
  • Foreign exchange fluctuations89 Millions of yen
  • Increase in profit accompanying changes in sales across the businesses150 Millions of yen
  • Foreign exchange fluctuations59 Millions of yen
  • One-time expenses associated with the office relocation-23 Millions of yen
  • Reduction in fixed costs, including personnel expenses, related to the Fukuoka call center13 Millions of yen
  • Fixed costs, including personnel expenses and maintenance costs, excluding the above-50 Millions of yen
Assumptions Underlying the Business OutlookThe assumptions used by the company in preparing its forecast.
USD revenue conversion rate
2025Q3150.87 JPY/USD
2026Q3151.97 JPY/USD
EUR revenue conversion rate
2025Q3162.87 JPY/EUR
2026Q3174.83 JPY/EUR
CNY revenue conversion rate
2025Q320.9 JPY/CNY
2026Q323.4 JPY/CNY
USD cost conversion rate
2025Q3148.88 JPY/USD
2026Q3157.35 JPY/USD
EUR cost conversion rate
2025Q3174.47 JPY/EUR
2026Q3178.34 JPY/EUR
CNY cost conversion rate
2025Q320.9 JPY/CNY
2026Q323.4 JPY/CNY
New initiatives
  • Official release of MarkLines Generative AI ver.1.0 (28 October 2026)
  • Promote the generative AI service as “Automotive Industry Professional AI”
  • Reorganise the vehicle teardown and measurement business, vehicle and parts procurement agency business, consulting business, and teardown research data sales business into the Reverse Engineering Business and Consulting Business
Key KPIsA metric the company considers important as a management benchmark.
  • Number of contracted companies5,187 companies
  • Number of customer companies using the service7,104 companies
  • Overseas sales ratio62.7 %
  • Percentage of new customer contracts (JPY)10.2 %
  • Percentage of new customer contracts (USD)20.1 %
  • Percentage of new customer contracts (CNY)23.8 %
  • Percentage of new customer contracts (EUR)44.2 %
Unit price and quantity metricsThese figures show sales broken down by price and volume.
Average contract value per new customer
JPY
635,153 Yen
Full-year YoY_pct-6.1
USD
5,245 US dollar
Full-year YoY_pct-0.5
CNY
39,944 Renminbi
Full-year YoY_pct11.1
EUR
5,556 Euro
Full-year YoY_pct8.9
Average contract price for existing customers
JPY
791,831 Yen
Percentage change_pct24.5
USD
5,665 US dollar
Percentage change_pct6.1
CNY
39,212 Renminbi
Percentage change_pct5.7
EUR
5,642 Euro
Percentage change_pct7
Segment results
  • Information Platform Business
    Net Sales3,106
    Revenue UnitMillions of yen
    Year-on-Year Change in Revenue (%)9.3
    Segment profit1,569
    Profit UnitMillions of yen
    Profit year-on-year change_pct12.7
  • Promotion Advertising Business
    Net Sales113
    Revenue UnitMillions of yen
    Year-on-Year Change in Revenue (%)11.7
    Segment profit84
    Profit UnitMillions of yen
    Profit year-on-year change_pct7.9
  • Market Forecast Information Sales Business
    Net Sales196
    Revenue UnitMillions of yen
    Year-on-Year Change in Revenue (%)-10.2
    Segment profit56
    Profit UnitMillions of yen
    Profit year-on-year change_pct-14.1
  • Consulting Business
    Net Sales207
    Revenue UnitMillions of yen
    Year-on-Year Change in Revenue (%)-25.7
    Segment profit19
    Profit UnitMillions of yen
    Profit year-on-year change_pct-70.2
  • Automotive Fund Business
    Net Sales13
    Revenue UnitMillions of yen
    Year-on-Year Change in Revenue (%)-53.3
    Segment profit0
    Profit UnitMillions of yen
    Profit year-on-year change_pct-97.7
  • Recruitment Business
    Net Sales92
    Revenue UnitMillions of yen
    Year-on-Year Change in Revenue (%)23.3
    Segment profit-6
    Profit UnitMillions of yen
    Year-on-Year Change in ProfitImproved
  • Reverse Engineering Business
    Net Sales450
    Revenue UnitMillions of yen
    Year-on-Year Change in Revenue (%)-27
    Segment profit-32
    Profit UnitMillions of yen
    Year-on-Year Change in ProfitImproved
  • Other
    Net Sales14
    Revenue UnitMillions of yen
    Year-on-year revenue growthNewly established
    Segment profit-5
    Profit UnitMillions of yen
Contents of this document
ItemDetails
Document typeSupplementary materials to the earnings summary
Fiscal Period CoveredQ3 of the fiscal year ending December 2026
Net Sales4,194 Millions of yen (YoY +0.8%)
Operating profit1,685 Millions of yen (YoY +9.7%)
Ordinary income1,723 Millions of yen (YoY +10.2%)
Net income¥1,200 million (net profit attributable to owners of the parent) (YoY +10.3%)
Results for the three months of the current quarterConsolidated revenue 1,330 Millions of yen (YoY +8.0%) / Consolidated operating profit 570 Millions of yen (YoY +22.9%)
Full-year earnings forecastNet Sales 6,150 Millions of yen / Operating profit 2,350 Millions of yen / Ordinary income 2,380 Millions of yen / Profit attributable to owners of the parent 1,660 Millions of yen
Segment resultsSegment Information Platform Business / Net Sales 3,106 / Revenue Unit Millions of yen / Year-on-Year Change in Revenue (%) 9.3 / Segment profit 1,569 / Profit Unit Millions of yen / Profit year-on-year change_pct 12.7, Segment Promotion Advertising Business / Net Sales 113 / Revenue Unit Millions of yen / Year-on-Year Change in Revenue (%) 11.7 / Segment profit 84 / Profit Unit Millions of yen / Profit year-on-year change_pct 7.9, Segment Market Forecast Information Sales Business / Net Sales 196 / Revenue Unit Millions of yen / Year-on-Year Change in Revenue (%) -10.2 / Segment profit 56 / Profit Unit Millions of yen / Profit year-on-year change_pct -14.1, Segment Consulting Business / Net Sales 207 / Revenue Unit Millions of yen / Year-on-Year Change in Revenue (%) -25.7 / Segment profit 19 / Profit Unit Millions of yen / Profit year-on-year change_pct -70.2, Segment Automotive Fund Business / Net Sales 13 / Revenue Unit Millions of yen / Year-on-Year Change in Revenue (%) -53.3 / Segment profit 0 / Profit Unit Millions of yen / Profit year-on-year change_pct -97.7, Segment Recruitment Business / Net Sales 92 / Revenue Unit Millions of yen / Year-on-Year Change in Revenue (%) 23.3 / Segment profit -6 / Profit Unit Millions of yen / Year-on-Year Change in Profit Improved, Segment Reverse Engineering Business / Net Sales 450 / Revenue Unit Millions of yen / Year-on-Year Change in Revenue (%) -27 / Segment profit -32 / Profit Unit Millions of yen / Year-on-Year Change in Profit Improved, Segment Other / Net Sales 14 / Revenue Unit Millions of yen / Year-on-year revenue growth Newly established / Segment profit -5 / Profit Unit Millions of yen
Breakdown of Factors Affecting the ChangeItem Increase in sales in the Information Platform business / Amount 175 Millions of yen, Item Decrease in sales outside the Information Platform business / Amount -232 Millions of yen, Item Foreign exchange fluctuations / Amount 89 Millions of yen, Item Increase in profit accompanying changes in sales across the businesses / Amount 150 Millions of yen, Item Foreign exchange fluctuations / Amount 59 Millions of yen, Item One-time expenses associated with the office relocation / Amount -23 Millions of yen, Item Reduction in fixed costs, including personnel expenses, related to the Fukuoka call center / Amount 13 Millions of yen, Item Fixed costs, including personnel expenses and maintenance costs, excluding the above / Amount -50 Millions of yen
Key KPIsIndicator name Number of contracted companies / Value 5,187 companies / Year on year against the same period last year Not disclosed, Indicator name Number of customer companies using the service / Value 7,104 companies / Year on year against the same period last year Not disclosed, Indicator name Overseas sales ratio / Value 62.7 % / Year on year against the same period last year Not disclosed, Indicator name Percentage of new customer contracts (JPY) / Value 10.2 % / Year on year against the same period last year Not disclosed, Indicator name Percentage of new customer contracts (USD) / Value 20.1 % / Year on year against the same period last year Not disclosed, Indicator name Percentage of new customer contracts (CNY) / Value 23.8 % / Year on year against the same period last year Not disclosed, Indicator name Percentage of new customer contracts (EUR) / Value 44.2 % / Year on year against the same period last year Not disclosed
Unit price and quantity metricsAverage contract value per new customer JPY 635,153 Yen / USD 5,245 US dollar / CNY 39,944 Renminbi / EUR 5,556 Euro / Average contract price for existing customers JPY 791,831 Yen / USD 5,665 US dollar / CNY 39,212 Renminbi / EUR 5,642 Euro
Assumptions Underlying the Business OutlookUSD revenue conversion rate 2025Q3 150.87 JPY/USD / 2026Q3 151.97 JPY/USD / EUR revenue conversion rate 2025Q3 162.87 JPY/EUR / 2026Q3 174.83 JPY/EUR / CNY revenue conversion rate 2025Q3 20.9 JPY/CNY / 2026Q3 23.4 JPY/CNY / USD cost conversion rate 2025Q3 148.88 JPY/USD / 2026Q3 157.35 JPY/USD / EUR cost conversion rate 2025Q3 174.47 JPY/EUR / 2026Q3 178.34 JPY/EUR / CNY cost conversion rate 2025Q3 20.9 JPY/CNY / 2026Q3 23.4 JPY/CNY
New initiativesOfficial release of MarkLines Generative AI ver.1.0 (28 October 2026), Promote the generative AI service as “Automotive Industry Professional AI”, Reorganise the vehicle teardown and measurement business, vehicle and parts procurement agency business, consulting business, and teardown research data sales business into the Reverse Engineering Business and Consulting Business
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 employeesRisk amount incorporated into the outlookMedium-term management plan targetsFinancial targetsAnnual DividendPayout 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.

In the Information Platform Business, the impact of price revisions for existing contracts and foreign exchange pushed up revenue and profit. In the Reverse Engineering Business, losses improved due to an increase in third-quarter orders, a higher in-house production ratio for vehicle teardown and measurement, and an increase in high-value-added projects. The slower increase in fixed costs and the reduction in fixed costs resulting from the closure of the Fukuoka call center also pushed up operating profit.

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Supplementary Explanatory Materials for the Third Quarter Financial Results for the Fiscal Year Ending December 2026 | MarkLines Co.,Ltd. (3901) timely disclosure | Komori