Worth reading
40Recurring
Scored from 5 of 6 sectionsDirection
Mixed performance
Direction inferred from the company’s description.Scale
124
million yen (decrease in operating profit)Wording
Conditional
How definitive the wording is.Contents of this document
Financial results presentationSecond quarter of the fiscal year ending December 20264 items taken from the company’s own explanation
Financial Results Figures (The key points of this material are explained below)
Net Sales¥1,104 million
Operating profit¥-113 million
Results for the three months of the current quarter
Net Sales
¥1,104 million
Operating profit
¥-113 million
EBITDA
¥-66 million
EBITDA excluding M&A-related expenses
¥-14 million
Full-year earnings forecast
Net Sales
¥5,300 million
EBITDA excluding M&A-related expenses
¥400 million
EBITDA margin
7.5 %
What the company explained in this material
Self-assessment against the planThe company's self-assessment against its own plan.
The sourcing and execution of M&A opportunities are progressing smoothly as planned. Post-M&A PMI is also progressing smoothly as expected.New initiatives
- Entry into the gaming software and amusement sectors through the acquisition of all shares of 魔法株式会社
- Applying AI technology through M&A to events, games, education, media, content and other areas
- Creating synergies through cross-referrals among group companies, cross-selling, joint purchasing and back-office integration
Key KPIsA metric the company considers important as a management benchmark.
- Number of M&A advisors406 companies
- Number of company profiles received729 Engagements
- Number of company profiles adopted30 Engagements
- Number of companies joining the group5 companies
- Number of financial institutions with which the company transacts33 banks
- EBITDA excluding M&A-related expenses¥-14 million
Market Size / Share
Potential demand for M&A related to business succession exceeds ¥13 trillion
| Item | Details |
|---|---|
| Document type | Financial results presentation |
| Fiscal Period Covered | Second quarter of the fiscal year ending December 2026 |
| Net Sales | ¥1,104 million |
| Operating profit | ¥-113 million |
| Results for the three months of the current quarter | Net Sales ¥1,104 million / Operating profit ¥-113 million / EBITDA ¥-66 million / EBITDA excluding M&A-related expenses ¥-14 million |
| Full-year earnings forecast | Net Sales ¥5,300 million / EBITDA excluding M&A-related expenses ¥400 million / EBITDA margin 7.5 % |
| Self-assessment against the plan | The sourcing and execution of M&A opportunities are progressing smoothly as planned. Post-M&A PMI is also progressing smoothly as expected. |
| Key KPIs | Indicator name Number of M&A advisors / Value 406 companies / Year on year against the same period last year Not disclosed, Indicator name Number of company profiles received / Value 729 Engagements / Year on year against the same period last year Not disclosed, Indicator name Number of company profiles adopted / Value 30 Engagements / Year on year against the same period last year Not disclosed, Indicator name Number of companies joining the group / Value 5 companies / Year on year against the same period last year Not disclosed, Indicator name Number of financial institutions with which the company transacts / Value 33 banks / Year on year against the same period last year Not disclosed, Indicator name EBITDA excluding M&A-related expenses / Value ¥-14 million / Year on year against the same period last year Not disclosed |
| Market Size / Share | Market Size Potential demand for M&A related to business succession exceeds ¥13 trillion / Share Not disclosed |
| New initiatives | Entry into the gaming software and amusement sectors through the acquisition of all shares of 魔法株式会社, Applying AI technology through M&A to events, games, education, media, content and other areas, Creating synergies through cross-referrals among group companies, cross-selling, joint purchasing and back-office integration |
Items this document does not state (21)
Ordinary incomeNet incomeGross Profit MarginOperating profit marginSelling, general and administrative expensesProgress against full-year forecastSegment resultsBreakdown of Factors Affecting the ChangeUnit price and quantity metricsNumber of stores and locationsNumber of employeesAssumptions Underlying the Business OutlookRisk amount incorporated into the outlookMedium-term management plan targetsFinancial targetsAnnual DividendPayout ratioAcquisition of treasury sharesCapital expendituresOrders received and order backlogKey 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.The company cited the execution of M&A transactions, including the acquisition of 魔法株式会社, and the resulting M&A-related costs. It also explained that post-M&A PMI and the application of AI technology are progressing as expected and have begun contributing to earnings growth from the second half onward.
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.