Komori
Earnings4197ASMARQ Co.,Ltd.Information and Communications, Services and Others

Summary of Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending November 2026 (Japanese GAAP) (Consolidated)

During the interim period, revenue increased only slightly, while operating income, ordinary income, and interim net income attributable to owners of the parent declined significantly. The full-year earnings forecasts and annual dividend forecast remain unchanged.

Worth reading
57In focus
Scored from 5 of 6 sections
Direction
Mixed performance
Direction inferred from the company’s description.
Scale
-47.8
% (year-on-year change in operating profit)
Wording
Conditional
How definitive the wording is.

Results for this period

Interim period (second quarter)1 December 2025–31 May 2026ConsolidatedJapanese GAAP
Net Sales2,414¥ millionYear on year +1.2%Progress 51.4%
Operating profit128¥ millionYear on year -47.8%Progress 64.0%
Ordinary income135¥ millionYear on year -46.0%Progress 64.3%
Net income attributable to owners of the parent82¥ millionYear on year -51.3%Progress 58.6%

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¥71.47
Financial position at period-end
Total assets2,821¥ million
of which net assets 1,629 ¥ millionEquity ratio 57.4%vs. prior year-end -5.2pt

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.

Cash inflows and outflows
Operating+289,017
Investment-166,065
Financials+128,670
Net change+251,622

Stacked from zero: upward is an increase in cash, downward a decrease (in ¥ thousand).The net change represented by the dotted line is the total of three items, calculated from figures provided by the company.

Cash and cash equivalents at end of period¥1,641,741 thousand
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥4,700 million (YoY +6.4%)
Operating profit¥200 million (YoY -28.6%)
Ordinary income¥210 million (YoY -27.5%)
Net income¥140 million (YoY -30.0%)
Annual Dividend Forecast¥77 → ¥78(+1.3%)
Factors Behind Changes in Business Performance

Orders from research firms, advertising agencies, and operating companies all increased only slightly. As demand for marketing research stabilized, orders from the beverage and advertising agency industries grew and recruiting services expanded, while orders for Internet research declined.

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 1 / Company name 株式会社リーン・ニシカタ / Excluded Number of companies 0 / Company name Not disclosed
Breakdown of extraordinary income (loss)Extraordinary income Gain on reversal of subscription rights to shares ¥406 thousand / Extraordinary loss Total extraordinary loss -
Depreciation and amortization¥24,840 thousand
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingAvailable (for institutional investors and analysts)
Issued Shares at Period-End1,158,500 shares
Treasury Shares at Period-End63 shares
Results for this period
ItemDetails
Fiscal Period ClassificationInterim period (second quarter)
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 December 2025–31 May 2026
Net Sales¥2,414 million (YoY +1.2%)
Operating profit¥128 million (YoY -47.8%)
Ordinary income¥135 million (YoY -46.0%)
Profit attributable to owners of the parent¥82 million (YoY -51.3%)
Net income per share¥71.47
Equity ratioEnd of the current fiscal period 57.4 / End of previous period 62.6
Total assets¥2,821 million
Net assets¥1,629 million
Cash flows from operating activities¥289,017 thousand
Cash flows from investing activities¥-166,065 thousand
Cash flows from financing activities¥128,670 thousand
Cash and cash equivalents at end of period¥1,641,741 thousand
Full-year earnings forecastNet Sales ¥4,700 million (YoY +6.4%) / Operating profit ¥200 million (YoY -28.6%) / Ordinary income ¥210 million (YoY -27.5%) / Net income ¥140 million (YoY -30.0%)
Annual Dividend Forecast¥77 → ¥78(+1.3%)
Depreciation and amortization¥24,840 thousand
Breakdown of extraordinary income (loss)Extraordinary income Gain on reversal of subscription rights to shares ¥406 thousand / Extraordinary loss Total extraordinary loss -
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 1 / Company name 株式会社リーン・ニシカタ / Excluded Number of companies 0 / Company name Not disclosed
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingAvailable (for institutional investors and analysts)
Issued Shares at Period-End1,158,500 shares
Treasury Shares at Period-End63 shares
Factors Behind Changes in Business PerformanceOrders from research firms, advertising agencies, and operating companies all increased only slightly. As demand for marketing research stabilized, orders from the beverage and advertising agency industries grew and recruiting services expanded, while orders for Internet research declined.
Items this document does not state (10)
Operating MarginRevision to Earnings ForecastPayout ratioShareholder Return PolicySegment revenueSegment profitRegional salesOrders received and order backlogImpairment lossMaterial subsequent events

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.

Orders from research firms, advertising agencies, and operating companies all increased only slightly, as demand for marketing research stabilized. Orders from the beverage and advertising agency industries and recruiting services grew, while orders for Internet research declined.

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 Second Quarter (Interim Period) of the Fiscal Year Ending November 2026 (Japanese GAAP) (Consolidated) | ASMARQ Co.,Ltd. (4197) timely disclosure | Komori