Worth reading
66In 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
234
¥ million (increase in full-year operating income forecast)Wording
Definitive
How definitive the wording is.Contents of this document
Financial results presentationSecond quarter of the fiscal year ending January 20279 items taken from the company’s own explanation
Financial Results Figures (The key points of this material are explained below)
Net Sales¥4,964 million+96.3%
Operating profit¥166 million
Ordinary income¥156 million
Net income¥67 million
Selling, general and administrative expenses¥971 million
Gross Profit Margin22.9%; year-on-year change in percentage points: Not disclosed
Operating profit margin3.3%; year-on-year change in percentage points: Not disclosed
Results for the three months of the current quarterRevenue of ¥2,465 million, operating profit of ¥125 million, operating margin of 5.1%, and EBITDA of ¥166 million (standalone second quarter of the fiscal year ending January 2027)
Full-year earnings forecast
Net Sales
¥10,843 million
Operating profit
¥462 million
Ordinary income
¥424 million
Net income for the current fiscal year
¥217 million
Operating profit margin
4.27 %
What the company explained in this material
Self-assessment against the planThe company's self-assessment against its own plan.
First-half performance exceeded the forecast, with operating profit improving from the forecast of negative ¥167 million to ¥166 million. The full-year forecast was revised upward from the initial forecast.Breakdown of Factors Affecting the ChangeReasons cited by the Company for the change in the figures.
- First-half outperformance+¥334 million (full-year operating profit forecast)
- Second-half research and development investmentApproximately just under negative ¥100 million
- Resolution of unprofitable projects in the Web Solutions segment
- Cost optimisation in the Oshi Culture segment
New initiatives
- Transition to business models based on Delivery and Discovery suited to the generative AI era
- Establishment of a research and development team organised around 3 themes: short term, medium term, and long term
- Development of new services combining physical AI with entertainment and sports technology, starting with the capital and business alliance with H2L株式会社
- Research and applied development in quantum computing and SaaS
- Full-scale entry into the e-commerce and D2C support fields through the conversion of 株式会社フルバランス into a wholly owned subsidiary
- Transfer of Web development resources from the Digital Talent Development and Staffing segment to the Web Solutions segment
Key KPIsA metric the company considers important as a management benchmark.
- EBITDA¥253 millionYear on year against the same period last year+425.5%
- Consolidated headcount867 peopleYear on year against the same period last year+98.7%
- Equity ratio31 %
- Total waiting and active person-months524 Person-monthsYear on year against the same period last year+81.7%
Segment results
Web Solutions
Net Sales¥1,005 million (second quarter, 102.8% year on year)
Segment profit¥126 million (second quarter, 230.4% year on year)
Digital Talent Development and Staffing
Net Sales¥376 million (second quarter, 89.2% year on year)
Segment profit¥3 million (12.6% year on year)
Fan Culture & Games
Net Sales¥1,094 million (second quarter, 91.9% year on year)
Medium-term management plan targets
The Company has presented a growth vision of ¥20 billion in revenue in 2030, but the medium-term plan is under review.Financial targets
Equity ratio of 31.0% (second quarter of the fiscal year ending January 2027); target: Not disclosedNumber of employees
Number of Employees867 consolidated; 292 non-consolidated (as of the end of July 2026)
Change during the periodThe number of employees declined slightly, from 881 in the first quarter of FY27 to 867 in the second quarter.
Hiring planRestricting the hiring of young employees
Annual Dividend
Annual¥29/share
Interim¥14.50 per share
End of period¥14.50 per share
| Item | Details |
|---|---|
| Document type | Financial results presentation |
| Fiscal Period Covered | Second quarter of the fiscal year ending January 2027 |
| Net Sales | ¥4,964 million (YoY +96.3%) |
| Operating profit | ¥166 million |
| Ordinary income | ¥156 million |
| Net income | ¥67 million |
| Gross Profit Margin | 22.9%; year-on-year change in percentage points: Not disclosed |
| Operating profit margin | 3.3%; year-on-year change in percentage points: Not disclosed |
| Selling, general and administrative expenses | ¥971 million |
| Results for the three months of the current quarter | Revenue of ¥2,465 million, operating profit of ¥125 million, operating margin of 5.1%, and EBITDA of ¥166 million (standalone second quarter of the fiscal year ending January 2027) |
| Full-year earnings forecast | Net Sales ¥10,843 million / Operating profit ¥462 million / Ordinary income ¥424 million / Net income for the current fiscal year ¥217 million / Operating profit margin 4.27 % |
| Self-assessment against the plan | First-half performance exceeded the forecast, with operating profit improving from the forecast of negative ¥167 million to ¥166 million. The full-year forecast was revised upward from the initial forecast. |
| Segment results | Web Solutions Net Sales ¥1,005 million (second quarter, 102.8% year on year) / Segment profit ¥126 million (second quarter, 230.4% year on year) / Digital Talent Development and Staffing Net Sales ¥376 million (second quarter, 89.2% year on year) / Segment profit ¥3 million (12.6% year on year) / Fan Culture & Games Net Sales ¥1,094 million (second quarter, 91.9% year on year) / Segment profit Not disclosed |
| Breakdown of Factors Affecting the Change | Factors First-half outperformance / Amount +¥334 million (full-year operating profit forecast), Factors Second-half research and development investment / Amount Approximately just under negative ¥100 million, Factors Resolution of unprofitable projects in the Web Solutions segment / Amount Not disclosed, Factors Cost optimisation in the Oshi Culture segment / Amount Not disclosed |
| Key KPIs | Indicator name EBITDA / Value ¥253 million / Year on year against the same period last year ¥425.5 million, Indicator name Consolidated headcount / Value 867 people / Year on year against the same period last year 98.7 people, Indicator name Equity ratio / Value 31 % / Year on year against the same period last year Not disclosed, Indicator name Total waiting and active person-months / Value 524 Person-months / Year on year against the same period last year 81.7 Person-months |
| Number of employees | Number of Employees 867 consolidated; 292 non-consolidated (as of the end of July 2026) / Change during the period The number of employees declined slightly, from 881 in the first quarter of FY27 to 867 in the second quarter. / Hiring plan Restricting the hiring of young employees |
| Medium-term management plan targets | The Company has presented a growth vision of ¥20 billion in revenue in 2030, but the medium-term plan is under review. |
| Financial targets | Equity ratio of 31.0% (second quarter of the fiscal year ending January 2027); target: Not disclosed |
| Annual Dividend | Annual ¥29/share / Interim ¥14.50 per share / End of period ¥14.50 per share |
| New initiatives | Transition to business models based on Delivery and Discovery suited to the generative AI era, Establishment of a research and development team organised around 3 themes: short term, medium term, and long term, Development of new services combining physical AI with entertainment and sports technology, starting with the capital and business alliance with H2L株式会社, Research and applied development in quantum computing and SaaS, Full-scale entry into the e-commerce and D2C support fields through the conversion of 株式会社フルバランス into a wholly owned subsidiary, Transfer of Web development resources from the Digital Talent Development and Staffing segment to the Web Solutions segment |
Items this document does not state (11)
Progress against full-year forecastUnit price and quantity metricsNumber of stores and locationsAssumptions Underlying the Business OutlookRisk amount incorporated into the outlookPayout 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.Profit improved as a result of resolving unprofitable projects in the Web Solutions segment, optimising costs in the Oshi Culture & Games segment, and implementing company-wide cost structure reforms. The increase in the full-year forecast incorporates ¥334 million from the first-half outperformance and just under approximately ¥100 million in research and development investment in the second half.
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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Corrections happenIf the company reissues this disclosure, the page is rebuilt from the corrected version and the revision number moves up.