Komori

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

Results presentationNine months, FY ending Dec 2026Published 2026-11-13 15:30

Revenue and key KPIs increased due to expanded adoption of unauthorized-fraud detection services and the start of consolidation of Anycloud, among other factors. Operating profit, ordinary profit and net income remained in the red, however, due to the impact of M&A-related costs and impairment losses on investment securities.

Contents of this document

Financial results presentationThird quarter of the fiscal year ending December 202611 items taken from the company’s own explanation
Financial Results Figures (The key points of this material are explained below)
Net Sales¥739 million+22.9%
Operating profit¥-104 million
Ordinary income¥-106 million
Net income¥-121 million
Operating profit margin-14.1 %
Selling, general and administrative expenses¥638 million
Results for the three months of the current quarterEBITDA for the standalone third quarter was ¥3 million. The chart shows revenue of ¥283 million and a year-on-year increase in standalone quarterly revenue of +46.2%.
Full-year earnings forecast
Net Sales
¥1,058 million
Revenue from fraud detection services
¥846 million
Operating profit
¥-182 million
Ordinary income
¥-191 million
Net income for the current fiscal year
¥-206 million
EPS
¥-74.72
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 Sales69.8%
Revenue from fraud detection services73.5%
What the company explained in this material
Self-assessment against the planThe company's self-assessment against its own plan.
Excluding one-time factors, operating profit is expected to exceed the initial plan by ¥35 million.
Breakdown of Factors Affecting the ChangeReasons cited by the Company for the change in the figures.
Net SalesO-PLUX Account Protection +¥74 million, O-PLUX Payment Protection +¥32 million, anti-ad fraud services +¥14 million, contribution from consolidating Anycloud ¥39 million
Selling, general and administrative expensesOne-time costs associated with M&A and business acquisitions +¥36 million, other +¥102 million, including an ¥18 million increase from consolidating Anycloud, outsourced services expenses +¥45 million
Operating profitExcluding ¥36 million in one-time costs, an improvement of ¥17 million year on year
Balance sheetAnycloud acquisition ¥247 million, X-log business acquisition ¥23 million, borrowings ¥238 million, goodwill ¥165 million
Assumptions Underlying the Business OutlookThe assumptions used by the company in preparing its forecast.
Anycloud is assumed to have a deemed acquisition date of 31 May 2026, with its profit and loss consolidated for the 7-month period from June through December 2026.
New initiatives
  • Launch of an AI security assessment service (October 2026)
  • Launch of Anycloud's proprietary SFA service (November 2026)
  • Anycloud becomes a wholly owned subsidiary
  • Launch and acquisition of the X-log business
  • Obtaining a patent for Mail Validator
Key KPIsA metric the company considers important as a management benchmark.
  • Stock revenue¥597 million
    Year on year against the same period last year+25.5%
  • Recurring revenue ratio80.8 %
    Year on year against the same period last year+1.7pt
  • O-PLUX churn rate0.38 %
    Year on year against the same period last year▲0.04pt
  • O-PLUX Account Protection screening volume80,656 10,000 accounts
    Year on year against the same period last year+374.7%
  • O-PLUX Payment Protection screening volume34,601 thousand transactions
    Year on year against the same period last year+20.6%
  • EBITDA¥-71 million
  • Equity ratio56.9 %
    Year on year against the same period last year70.1% at the end of the previous fiscal year
Unit price and quantity metricsThese figures show sales broken down by price and volume.
Number of screenings for O-PLUX Account Protection and Payment Protection. Unit price: Not disclosed.
Segment results
Fraud detection services
Net Sales¥622 million
Year on year against the same period last year+25.2%
Anycloud
Net Sales¥39 million
Other ServicesA revenue-by-service chart is provided, but year-on-year profit for all services is Not disclosed.
Financial targets
The actual equity ratio of 56.9% (70.1% at the end of the previous fiscal year) is disclosed, but financial targets are Not disclosed.
Risk amount incorporated into the outlookThe amount representing the range of variation the company expects in its forecast.
M&A-related costs, an impairment loss on investment securities of ¥14 million, Anycloud acquisition-related costs of ¥28 million, and goodwill amortization of approximately ¥12 million, among other items.
Market Size / Share
The unauthorized-fraud detection service has the No. 1 domestic market share. As of the end of March 2026.
Gross profit
¥534 million
rate_pct72.3
yoy_change_pt3.3
Contents of this document
ItemDetails
Document typeFinancial results presentation
Fiscal Period CoveredThird quarter of the fiscal year ending December 2026
Net Sales¥739 million (YoY +22.9%)
Operating profit¥-104 million
Ordinary income¥-106 million
Net income¥-121 million
Gross profit¥534 million
Operating profit margin-14.1 %
Selling, general and administrative expenses¥638 million
Results for the three months of the current quarterEBITDA for the standalone third quarter was ¥3 million. The chart shows revenue of ¥283 million and a year-on-year increase in standalone quarterly revenue of +46.2%.
Full-year earnings forecastNet Sales ¥1,058 million / Revenue from fraud detection services ¥846 million / Operating profit ¥-182 million / Ordinary income ¥-191 million / Net income for the current fiscal year ¥-206 million / EPS ¥-74.72
Progress against full-year forecastNet Sales 69.8% / Revenue from fraud detection services 73.5%
Self-assessment against the planExcluding one-time factors, operating profit is expected to exceed the initial plan by ¥35 million.
Segment resultsFraud detection services Net Sales ¥622 million / yoy_pct ¥25.2 million / Anycloud Net Sales ¥39 million / yoy_pct Not disclosed / Other Services A revenue-by-service chart is provided, but year-on-year profit for all services is Not disclosed.
Breakdown of Factors Affecting the ChangeNet Sales O-PLUX Account Protection +¥74 million, O-PLUX Payment Protection +¥32 million, anti-ad fraud services +¥14 million, contribution from consolidating Anycloud ¥39 million / Selling, general and administrative expenses One-time costs associated with M&A and business acquisitions +¥36 million, other +¥102 million, including an ¥18 million increase from consolidating Anycloud, outsourced services expenses +¥45 million / Operating profit Excluding ¥36 million in one-time costs, an improvement of ¥17 million year on year / Balance sheet Anycloud acquisition ¥247 million, X-log business acquisition ¥23 million, borrowings ¥238 million, goodwill ¥165 million
Key KPIsIndicator name Stock revenue / Value ¥597 million / Year on year against the same period last year +25.5%, Indicator name Recurring revenue ratio / Value 80.8 % / Year on year against the same period last year +1.7pt, Indicator name O-PLUX churn rate / Value 0.38 % / Year on year against the same period last year ▲0.04pt, Indicator name O-PLUX Account Protection screening volume / Value 80,656 10,000 accounts / Year on year against the same period last year +374.7%, Indicator name O-PLUX Payment Protection screening volume / Value 34,601 thousand transactions / Year on year against the same period last year +20.6%, Indicator name EBITDA / Value ¥-71 million / Year on year against the same period last year Not disclosed, Indicator name Equity ratio / Value 56.9 % / Year on year against the same period last year 70.1% at the end of the previous fiscal year
Unit price and quantity metricsNumber of screenings for O-PLUX Account Protection and Payment Protection. Unit price: Not disclosed.
Assumptions Underlying the Business OutlookAnycloud is assumed to have a deemed acquisition date of 31 May 2026, with its profit and loss consolidated for the 7-month period from June through December 2026.
Risk amount incorporated into the outlookM&A-related costs, an impairment loss on investment securities of ¥14 million, Anycloud acquisition-related costs of ¥28 million, and goodwill amortization of approximately ¥12 million, among other items.
Financial targetsThe actual equity ratio of 56.9% (70.1% at the end of the previous fiscal year) is disclosed, but financial targets are Not disclosed.
Market Size / ShareThe unauthorized-fraud detection service has the No. 1 domestic market share. As of the end of March 2026.
New initiativesLaunch of an AI security assessment service (October 2026), Launch of Anycloud's proprietary SFA service (November 2026), Anycloud becomes a wholly owned subsidiary, Launch and acquisition of the X-log business, Obtaining a patent for Mail Validator
Items this document does not state (9)
Number of stores and locationsNumber of employeesMedium-term management plan 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.

Financial Results Presentation for the Third Quarter of the Fiscal Year Ending December 2026 | Cacco Inc. (4166) timely disclosure | Komori