Komori
Earnings3984User Local,Inc.Information and Communications, Services and Others

Summary of Financial Results for the Third Quarter of the Fiscal Year Ending June 2026 [Japanese GAAP] (Non-Consolidated)

For the cumulative third quarter of the fiscal year ending June 2026, revenue, operating income, ordinary income and net income all exceeded the year-earlier period. The full-year earnings forecasts were unchanged, while the annual dividend forecast was increased to ¥24.

Worth reading
48Recurring
Scored from 5 of 6 sections
Direction
Improvement
Direction inferred from the company’s description.
Scale
17
Year-on-year change in revenue (%)
Wording
Conditional
How definitive the wording is.

Results for this period

Third quarter1 July 2025 to 31 March 2026Non-consolidated (standalone)Japanese GAAP
Net Sales3,934million yenYear on year +17.0%Progress 74.5%
Operating profit1,889million yenYear on year +24.4%Progress 85.6%
Ordinary income1,903million yenYear on year +25.3%Progress 86.2%
Net income attributable to owners of the parent1,384million yenYear on year +31.9%Progress 90.9%

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¥86.63
Financial position at period-end
Total assets10,742million yen
of which net assets 9,499 million yenEquity ratio 88.4%vs. prior year-end +1.2pt

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.

Outlook and shareholder returns
Full-year earnings forecast
Net Sales5,284 million yen (YoY +15.3%)
Operating profit2,207 million yen (YoY +12.0%)
Ordinary income2,207 million yen (YoY +11.9%)
Net income1,523 million yen (YoY +6.6%)
Annual Dividend Forecast14 yen → 24 yen
Factors Behind Changes in Business Performance

Increasing demand for cloud services driven by growing interest in AI and the promotion of digital transformation; service quality improvements and sales promotion; expansion of AI algorithms and development of new AI services; strengthening of the sales management and customer success structure; and development of new business partners.

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
Breakdown of extraordinary income (loss)Extraordinary income Item Gain on sale of investment securities / Amount 55,645 thousand yen, Item Compensation received / Amount 44,805 thousand yen / Extraordinary loss Not disclosed
Depreciation and amortization53,000 thousand yen
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingNo
Issued Shares at Period-End16,245,700 shares
Treasury Shares at Period-End351,839 shares
Results for this period
ItemDetails
Fiscal Period ClassificationThird quarter
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedNon-consolidated (standalone)
Period Covered1 July 2025 to 31 March 2026
Net Sales3,934 million yen (YoY +17.0%)
Operating profit1,889 million yen (YoY +24.4%)
Ordinary income1,903 million yen (YoY +25.3%)
Profit attributable to owners of the parent1,384 million yen (YoY +31.9%)
Net income per share¥86.63
Equity ratioEnd of the current fiscal period 88.4 / End of previous period 87.2
Total assets10,742 million yen
Net assets9,499 million yen
Full-year earnings forecastNet Sales 5,284 million yen (YoY +15.3%) / Operating profit 2,207 million yen (YoY +12.0%) / Ordinary income 2,207 million yen (YoY +11.9%) / Net income 1,523 million yen (YoY +6.6%)
Annual Dividend Forecast14 yen → 24 yen
Depreciation and amortization53,000 thousand yen
Breakdown of extraordinary income (loss)Extraordinary income Item Gain on sale of investment securities / Amount 55,645 thousand yen, Item Compensation received / Amount 44,805 thousand yen / Extraordinary loss Not disclosed
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
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingNo
Issued Shares at Period-End16,245,700 shares
Treasury Shares at Period-End351,839 shares
Factors Behind Changes in Business PerformanceIncreasing demand for cloud services driven by growing interest in AI and the promotion of digital transformation; service quality improvements and sales promotion; expansion of AI algorithms and development of new AI services; strengthening of the sales management and customer success structure; and development of new business partners.
Items this document does not state (15)
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 PolicySegment revenueSegment profitRegional salesOrders received and order backlogImpairment lossChanges in the scope of consolidationMaterial 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.

Demand for cloud services increased amid growing interest in AI and the promotion of digital transformation. The company also worked to improve service quality, promote sales, conduct AI-related research and development, strengthen its sales management and customer success structure, and develop new business partners.

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.
Summary of Financial Results for the Third Quarter of the Fiscal Year Ending June 2026 [Japanese GAAP] (Non-Consolidated) | User Local,Inc. (3984) timely disclosure | Komori