Worth reading
64In focus
0–100. This measures how worthwhile something is to read, not how good or bad the company is.Direction
Improvement
Direction inferred from the company’s description.Scale
331
Millions of yen (year-on-year change in operating profit)Wording
Conditional
How definitive the wording is.Contents of this document
Presentation materials for financial resultsFirst quarter of the fiscal year ending December 20269 items taken from the company’s own explanation
Financial Results Figures (The key points of this material are explained below)
Net Sales¥4,408 million+24.6%
Operating profit¥622 million+113.2%
Ordinary income¥665 million+62.6%
Net income¥417 million+82.8%
Gross Profit Margin50.3%
Operating profit margin14.1%
Selling, general and administrative expenses¥1,594 million
Results for the three months of the current quarter
Net Sales
¥4,408 million
Operating profit
¥622 million
Ordinary income
¥665 million
Net income
¥417 million
Full-year earnings forecast
Japanese GAAP
Net Sales
¥18,201 million
Gross profit
¥9,113 million
EBITDA
¥1,849 million
Operating profit
¥1,469 million
Ordinary income
¥1,655 million
Net income for the current fiscal year
¥1,144 million
IFRS
Revenue
¥18,201 million
Gross profit
¥9,113 million
Operating profit
¥1,714 million
Profit before tax
¥1,900 million
Profit for the period
¥1,389 million
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 Sales24.2%
Cost of sales24.1%
Gross profit24.3%
Selling, general and administrative expenses20.9%
Operating profit42.4%
EBITDA37.3%
Ordinary income40.2%
Net income for the current fiscal year36.5%
What the company explained in this material
Self-assessment against the planThe company's self-assessment against its own plan.
Progress against the full-year forecasts is well above plan. Revenue and profit at each stage are progressing above the initial forecasts for the fiscal year.Breakdown of Factors Affecting the ChangeReasons cited by the Company for the change in the figures.
Gross profit
Revenue increase869
Increase in labor costs-159
Increase in outsourcing expenses-59
Increase in other cost of sales-65
Foreign Exchange Effects0
Year-on-year change584
Operating profit
Revenue increase869
Increase in costs of sales-285
Increase in personnel expenses-174
Other SG&A expenses-79
Foreign Exchange Effects0
Year-on-year change331
Assumptions Underlying the Business OutlookThe assumptions used by the company in preparing its forecast.
Average exchange rate during the period (Japanese GAAP)¥0.00590/Vietnamese dong
Average exchange rate during the period (IFRS)¥0.00590/Vietnamese dong
New initiatives
- The planned start of voluntary IFRS adoption changed from the first quarter of fiscal 2026 to the fourth quarter of fiscal 2026
- Established 4 solution business lines within Creative & Engineering
- Develop the account information infrastructure and standardize account plans
- Published use cases for the AI-driven development platform MoMorph
Key KPIsA metric the company considers important as a management benchmark.
- Unique customer count203 companies
- Enterprise customer count95 companies
- SMB customer count108 companies
- ARPU (average across all customers)¥588 10,000/month
Unit price and quantity metricsThese figures show sales broken down by price and volume.
Unique customer count203 companies
ARPU588 companies
ARPU unit¥10,000/month
Quarter-on-quarter changeUnique customer count: +2 companies
Segment results
- Creative & EngineeringYear on year against the same period last year+26.1%
- Talent PlatformYear on year against the same period last year▲5.3%
- IncubationYear on year against the same period last year+65.7%
Number of employees
Number of Employees2,060 people
Reference dateEnd of March 2026
Hiring planContinue to promote recruitment and employee development
Annual Dividend
Annual dividend per share¥10
End of period¥10
| Item | Details |
|---|---|
| Document type | Presentation materials for financial results |
| Fiscal Period Covered | First quarter of the fiscal year ending December 2026 |
| Net Sales | ¥4,408 million (YoY +24.6%) |
| Operating profit | ¥622 million (YoY +113.2%) |
| Ordinary income | ¥665 million (YoY +62.6%) |
| Net income | ¥417 million (YoY +82.8%) |
| Gross Profit Margin | 50.3% |
| Operating profit margin | 14.1% |
| Selling, general and administrative expenses | ¥1,594 million |
| Results for the three months of the current quarter | Net Sales ¥4,408 million / Operating profit ¥622 million / Ordinary income ¥665 million / Net income ¥417 million |
| Full-year earnings forecast | Japanese GAAP Net Sales ¥18,201 million / Gross profit ¥9,113 million / EBITDA ¥1,849 million / Operating profit ¥1,469 million / Ordinary income ¥1,655 million / Net income for the current fiscal year ¥1,144 million / IFRS Revenue ¥18,201 million / Gross profit ¥9,113 million / Operating profit ¥1,714 million / Profit before tax ¥1,900 million / Profit for the period ¥1,389 million |
| Progress against full-year forecast | Net Sales 24.2% / Cost of sales 24.1% / Gross profit 24.3% / Selling, general and administrative expenses 20.9% / Operating profit 42.4% / EBITDA 37.3% / Ordinary income 40.2% / Net income for the current fiscal year 36.5% |
| Self-assessment against the plan | Progress against the full-year forecasts is well above plan. Revenue and profit at each stage are progressing above the initial forecasts for the fiscal year. |
| Segment results | Segment Creative & Engineering / Sales Not disclosed / Profit Not disclosed / Year on year against the same period last year +26.1%, Segment Talent Platform / Sales Not disclosed / Profit Not disclosed / Year on year against the same period last year ▲5.3%, Segment Incubation / Sales Not disclosed / Profit Not disclosed / Year on year against the same period last year +65.7% |
| Breakdown of Factors Affecting the Change | Gross profit Revenue increase 869 / Increase in labor costs -159 / Increase in outsourcing expenses -59 / Increase in other cost of sales -65 / Foreign Exchange Effects 0 / Year-on-year change 584 / Operating profit Revenue increase 869 / Increase in costs of sales -285 / Increase in personnel expenses -174 / Other SG&A expenses -79 / Foreign Exchange Effects 0 / Year-on-year change 331 |
| Key KPIs | Indicator name Unique customer count / Value 203 companies / Year on year against the same period last year Not disclosed, Indicator name Enterprise customer count / Value 95 companies / Year on year against the same period last year Not disclosed, Indicator name SMB customer count / Value 108 companies / Year on year against the same period last year Not disclosed, Indicator name ARPU (average across all customers) / Value ¥588 10,000/month / Year on year against the same period last year Not disclosed |
| Unit price and quantity metrics | Unique customer count 203 companies / ARPU 588 companies / ARPU unit ¥10,000/month / Quarter-on-quarter change Unique customer count: +2 companies |
| Number of employees | Number of Employees 2,060 people / Reference date End of March 2026 / Change during the period Not disclosed / Hiring plan Continue to promote recruitment and employee development |
| Assumptions Underlying the Business Outlook | Average exchange rate during the period (Japanese GAAP) ¥0.00590/Vietnamese dong / Average exchange rate during the period (IFRS) ¥0.00590/Vietnamese dong |
| Annual Dividend | Annual dividend per share ¥10 / Interim Not disclosed / End of period ¥10 |
| New initiatives | The planned start of voluntary IFRS adoption changed from the first quarter of fiscal 2026 to the fourth quarter of fiscal 2026, Established 4 solution business lines within Creative & Engineering, Develop the account information infrastructure and standardize account plans, Published use cases for the AI-driven development platform MoMorph |
Items this document does not state (10)
Number of stores and locationsRisk amount incorporated into the outlookMedium-term management plan targetsFinancial targetsPayout 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.Higher orders in Creative & Engineering and the consolidation effects of MIXSENSE and グローバルギア contributed to higher revenue. Gross profit margin recovered after unprofitable projects ended in the third quarter of fiscal 2025, and operating profit increased as the rise in gross profit exceeded the increase in SG&A expenses.
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.
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