Komori
Earnings4168Yappli,Inc.Information and Communications, Services and Others

Summary of Financial Results for the First Quarter of the Fiscal Year Ending December 2026 [Japanese GAAP] (Consolidated)

In the first quarter of the fiscal year ending December 2026, revenue was ¥1,707 million and operating income was ¥396 million. As the preparation of consolidated financial statements began at the end of the previous fiscal year, no year-on-year comparison is provided. The full-year dividend forecast was revised upward to ¥15 per share.

Worth reading
38Recurring
Scored from 5 of 6 sections
Direction
Improvement
Direction inferred from the company’s description.
Scale
—
Displayed only when the document provides numerical figures.
Wording
Conditional
How definitive the wording is.

Results for this period

First quarter1 January 2026–31 March 2026ConsolidatedJapanese GAAP
Net Sales1,707¥ millionProgress 25.1%
Operating profit396¥ millionProgress 39.6%
Ordinary income388¥ millionProgress 39.6%
Net income attributable to owners of the parent390¥ millionProgress 41.9%

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¥30.59
Financial position at period-end
Total assets5,002¥ million
of which net assets 3,251 ¥ millionEquity ratio 62.5%vs. prior year-end +3.0pt

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 Sales¥6,800 million (YoY +12.3%)
Operating profit¥1,000 million (YoY +13.3%)
Ordinary income¥980 million (YoY +11.6%)
Net income¥930 million (YoY +1.0%)
Annual Dividend Forecast¥13 → ¥15
Factors Behind Changes in Business Performance

No comparative analysis with the same quarter of the previous fiscal year has been conducted. The company explains the recovery in consumer activity, growth in inbound demand, corporate investment in digitalisation, the shift to a multi-product model, the release of Yappli MiniApp in February 2026, and the mobile ordering services of its subsidiary ヤプリフードコネクト, among other matters.

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
Changes in the scope of consolidationNew Number of companies 0 / Company name Not disclosed / Excluded Number of companies 0 / Company name Not disclosed
Material subsequent eventsOn 8 May 2026, the company disposed of 90,632 shares of treasury stock as restricted stock compensation. The total disposal value was ¥64,983,144.
Breakdown of extraordinary income (loss)Extraordinary income Gain on reversal of subscription rights to shares ¥12,300 thousand, Other ¥828 thousand / Extraordinary loss Loss on changes in equity interests ¥5,216 thousand
Depreciation and amortization¥3,664 thousand
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingYes (for institutional investors and analysts)
Issued Shares at Period-End12,987,500 Shares
Treasury Shares at Period-End209,035 Shares
Results for this period
ItemDetails
Fiscal Period ClassificationFirst quarter
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 January 2026–31 March 2026
Net Sales¥1,707 million
Operating profit¥396 million
Ordinary income¥388 million
Profit attributable to owners of the parent¥390 million
Net income per share¥30.59
Equity ratioEnd of the current fiscal period 62.5 / End of previous period 59.5
Total assets¥5,002 million
Net assets¥3,251 million
Full-year earnings forecastNet Sales ¥6,800 million (YoY +12.3%) / Operating profit ¥1,000 million (YoY +13.3%) / Ordinary income ¥980 million (YoY +11.6%) / Net income ¥930 million (YoY +1.0%)
Annual Dividend Forecast¥13 → ¥15
Depreciation and amortization¥3,664 thousand
Breakdown of extraordinary income (loss)Extraordinary income Gain on reversal of subscription rights to shares ¥12,300 thousand, Other ¥828 thousand / Extraordinary loss Loss on changes in equity interests ¥5,216 thousand
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
Changes in the scope of consolidationNew Number of companies 0 / Company name Not disclosed / Excluded Number of companies 0 / Company name Not disclosed
Material subsequent eventsOn 8 May 2026, the company disposed of 90,632 shares of treasury stock as restricted stock compensation. The total disposal value was ¥64,983,144.
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingYes (for institutional investors and analysts)
Issued Shares at Period-End12,987,500 Shares
Treasury Shares at Period-End209,035 Shares
Factors Behind Changes in Business PerformanceNo comparative analysis with the same quarter of the previous fiscal year has been conducted. The company explains the recovery in consumer activity, growth in inbound demand, corporate investment in digitalisation, the shift to a multi-product model, the release of Yappli MiniApp in February 2026, and the mobile ordering services of its subsidiary ヤプリフードコネクト, among other matters.
Items this document does not state (13)
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 loss

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 states that no comparative analysis with the same period of the previous fiscal year has been conducted because it began preparing consolidated financial statements at the end of the previous fiscal year. The reason for changing the segment names is stated to be to describe the business activities more appropriately. The details of the reason for revising the dividend forecast are not explained in the main text, which directs readers to separately published materials.

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 First Quarter of the Fiscal Year Ending December 2026 [Japanese GAAP] (Consolidated) | Yappli,Inc. (4168) timely disclosure | Komori