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Earnings presentation4020BETREND CORPORATIONInformation and Communications, Services and Others

Financial Results Presentation for the Third Quarter of the Fiscal Year Ending December 2026

For the nine months ended the third quarter, revenue decreased 4.2% year on year and the operating loss widened to ¥195 million. Although cost of sales increased due to one-time costs associated with the database renewal and other factors, ARR and the number of Smart CRM contracts increased.

Worth reading
56In focus
0–100. This measures how worthwhile something is to read, not how good or bad the company is.
Direction
Deterioration
Direction inferred from the company’s description.
Scale
-152
¥ millions
Wording
Conditional
How definitive the wording is.

Contents of this document

Earnings presentationFiscal year ending December 2026, third quarter9 items taken from the company’s own explanation
Financial Results Figures (The key points of this material are explained below)
Net Sales¥828 millions-4.2%
Operating profit¥-195 millions
Ordinary income¥-194 millions
Net income¥-195 millions
Gross Profit Margin31.5
Operating profit margin-23.6
Selling, general and administrative expenses¥456 millions
Full-year earnings forecast
Net Sales
¥1,169 millions
Cost of sales
¥733 millions
Gross profit
¥436 millions
Selling, general and administrative expenses
¥658 millions
Operating profit
¥-222 millions
Ordinary income
¥-222 millions
Net income for the current fiscal year
¥-223 millions
Progress against full-year forecast　通期の予想に対して、いまどこまで進んだかの割合です。
Net Sales70.8
Personnel and development-related costs74.1
Personnel and development-related SG&A expenses71.7
Infrastructure-Related Business77.8
Marketing32.8
What the company explained in this material
Self-assessment against the planThe company's self-assessment against its own plan.
Marketing expenses are expected to come in below plan
Breakdown of Factors Affecting the ChangeReasons cited by the Company for the change in the figures.
  • Cost of sales¥116 millions
    DirectionIncreased
  • Cost of sales ratio16.4 Points
    DirectionIncreased
  • Personnel and development-related costs¥269 millions
  • Infrastructure-Related Business¥168 millions
  • Selling, general and administrative expenses¥456 millions
Assumptions Underlying the Business OutlookThe assumptions used by the company in preparing its forecast.
Advertising expenses will be kept under control, while cybersecurity expenses are expected to increase. Numerical assumptions: Not disclosed
New initiatives
  • Launch of the Smart CRM analytics option “betrend Analytics”
  • Development of features for app building, data analysis, and automated initiative creation through AI dialogue
  • Release of betrend Lite for Smaregi
  • Establishment of a Southeast Asian data center and rollout in Vietnam
  • Collaboration with パルコデジタルマーケティング社 on a B2B ESG-linked cloud service
  • Launch of an internal AI business-application project
Key KPIsA metric the company considers important as a management benchmark.
  • Total CRM ARR¥992 millions
    Year on year against the same period last year+2.5%
  • Smart CRM ARR¥814 millions
    Year on year against the same period last year+4.0%
  • Number of Smart CRM customer companies191 companies
    Year on year against the same period last year+2.1%
  • Number of Smart CRM users4,058 10,000 people
  • Opportunity lead volume index188 Index
    Year on year against the same period last year+88.3%
Unit price and quantity metricsThese figures show sales broken down by price and volume.
  • Number of Smart CRM customer companies191 companies
    Year on year against the same period last year+2.1%
  • Average revenue per Smart CRM customer¥355 thousand
    Year on year against the same period last year+1.9%
  • Number of Smart CRM users4,058 10,000 people
Segment results
  • ServicesCRM services
    Net Sales¥587 millions
    Year on year against the same period last year+0.3%
  • ServicesCustomisation Services
    Net Sales¥136 millions
    Year on year against the same period last year-28.7%
  • ServicesOther Services
    Net Sales¥6 millions
    Year on year against the same period last year+16.1%
Number of employees
Number of Employees106 people
Breakdown65 full-time employees, 8 officers, 8 outsourced personnel, and 25 overseas offshore personnel
As ofEnd of September 2026
Capital expenditures
¥168 millions
Contents of this document
ItemDetails
Document typeEarnings presentation
Fiscal Period CoveredFiscal year ending December 2026, third quarter
Net Sales¥828 millions (YoY -4.2%)
Operating profit¥-195 millions
Ordinary income¥-194 millions
Net income¥-195 millions
Gross Profit Margin31.5
Operating profit margin-23.6
Selling, general and administrative expenses¥456 millions
Full-year earnings forecastNet Sales ¥1,169 millions / Cost of sales ¥733 millions / Gross profit ¥436 millions / Selling, general and administrative expenses ¥658 millions / Operating profit ¥-222 millions / Ordinary income ¥-222 millions / Net income for the current fiscal year ¥-223 millions
Progress against full-year forecastNet Sales 70.8 / Personnel and development-related costs 74.1 / Personnel and development-related SG&A expenses 71.7 / Infrastructure-Related Business 77.8 / Marketing 32.8
Self-assessment against the planMarketing expenses are expected to come in below plan
Segment resultsServices CRM services / Net Sales ¥587 millions / yoy_pct ¥0.3 millions, Services Customisation Services / Net Sales ¥136 millions / yoy_pct ¥-28.7 millions, Services Other Services / Net Sales ¥6 millions / yoy_pct ¥16.1 millions
Breakdown of Factors Affecting the ChangeFactors Cost of sales / Amount ¥116 millions / Direction Increased, Factors Cost of sales ratio / Amount 16.4 Points / Direction Increased, Factors Personnel and development-related costs / Amount ¥269 millions, Factors Infrastructure-Related Business / Amount ¥168 millions, Factors Selling, general and administrative expenses / Amount ¥456 millions
Key KPIsIndicator name Total CRM ARR / Value ¥992 millions / Year on year against the same period last year ¥2.5 millions, Indicator name Smart CRM ARR / Value ¥814 millions / Year on year against the same period last year ¥4 millions, Indicator name Number of Smart CRM customer companies / Value 191 companies / Year on year against the same period last year 2.1 companies, Indicator name Number of Smart CRM users / Value 4,058 10,000 people / Year on year against the same period last year Not disclosed, Indicator name Opportunity lead volume index / Value 188 Index / Year on year against the same period last year 88.3 Index
Unit price and quantity metricsIndicator name Number of Smart CRM customer companies / Value 191 companies / Year on year against the same period last year 2.1 companies, Indicator name Average revenue per Smart CRM customer / Value ¥355 thousand / Year on year against the same period last year ¥1.9 thousand, Indicator name Number of Smart CRM users / Value 4,058 10,000 people / Year on year against the same period last year Not disclosed
Number of employeesNumber of Employees 106 people / Breakdown 65 full-time employees, 8 officers, 8 outsourced personnel, and 25 overseas offshore personnel / As of End of September 2026
Assumptions Underlying the Business OutlookAdvertising expenses will be kept under control, while cybersecurity expenses are expected to increase. Numerical assumptions: Not disclosed
Capital expenditures¥168 millions
New initiativesLaunch of the Smart CRM analytics option “betrend Analytics”, Development of features for app building, data analysis, and automated initiative creation through AI dialogue, Release of betrend Lite for Smaregi, Establishment of a Southeast Asian data center and rollout in Vietnam, Collaboration with パルコデジタルマーケティング社 on a B2B ESG-linked cloud service, Launch of an internal AI business-application project
Items this document does not state (11)
Results for the three months of the current quarterNumber of stores and locationsRisk amount incorporated into the outlookMedium-term management plan targetsFinancial targetsAnnual DividendPayout ratioAcquisition of treasury sharesOrders 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.

One-time costs, including initial costs related to the renewal of the database server clusters and overlapping contract costs for the old and new systems, began to arise in the first quarter, while new Smart CRM implementations and additional custom development for existing customers declined.

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.
Financial Results Presentation for the Third Quarter of the Fiscal Year Ending December 2026 | BETREND CORPORATION (4020) timely disclosure | Komori