Worth reading
56In 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
200.9
Year-on-year change in operating income (%)Wording
Conditional
How definitive the wording is.Contents of this document
Earnings presentation materialsThird quarter of the fiscal year ending December 20267 items taken from the company’s own explanation
Financial Results Figures (The key points of this material are explained below)
Net Sales
Value
Three months of the current quarter1,635
Cumulative January–September4,463
Year on year against the same period last year
Three months of the current quarter32.6
Cumulative January–September30
Operating profit
Value
Three months of the current quarter298
Cumulative January–September606
Year on year against the same period last year
Three months of the current quarter200.9
Cumulative January–September392.3
Ordinary income
Value
Three months of the current quarter302
Cumulative January–September622
Year on year against the same period last year
Three months of the current quarter183.8
Cumulative January–September351.5
Net income
Value
Three months of the current quarter260
Cumulative January–September529
Year on year against the same period last year
Three months of the current quarter207.2
Cumulative January–September378.6
Gross Profit Margin
Three months of the current quarter60.7%, up 12.46 percentage points year on year
Cumulative January–September54.5%, up 8.44 percentage points year on year
Selling, general and administrative expenses
Value
Three months of the current quarter695
Cumulative January–September1,825
Results for the three months of the current quarter
Net Sales¥1,635 million, up 32.6% year on year
Gross profit¥993 million, up 66.9% year on year
Operating profit¥298 million, up 200.9% year on year
Ordinary income¥302 million, up 183.8% year on year
Net income for the current fiscal year¥260 million, up 207.2% year on year
Full-year earnings forecast
Net Sales¥6,300 million
Operating profit¥950 million
Ordinary income¥970 million
Net income for the current fiscal year¥850 million
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 Sales70.8% (based on the forecast revised on 11/12)
Operating profit86.6% (progress against the forecast disclosed on 8/12)
Ordinary income86.4% (progress against the forecast disclosed on 8/12)
Net income for the current fiscal year86.9% (progress against the forecast disclosed on 8/12)
What the company explained in this material
Self-assessment against the planThe company's self-assessment against its own plan.
Sales are progressing smoothlyNew initiatives
Changed from ARPU to gross merchandise value per fanKey KPIsA metric the company considers important as a management benchmark.
- Number of iconsApproximately 4,400Year on year against the same period last year+22.2%
- Number of fansApproximately 698,000 peopleYear on year against the same period last year+85.1%
- Gross merchandise value¥2.88 billionYear on year against the same period last year+73.8%
- Gross Merchandise Value per Fan¥1,506Year on year against the same period last year+1.0%
- Number of engagements△9.7%Year on year against the same period last year-9.7%
- Project Pricing△8.3%Year on year against the same period last year-8.3%
Unit price and quantity metricsThese figures show sales broken down by price and volume.
Gross Merchandise Value per Fan¥1,506, up 1.0% year on year
Number of engagementsDown 9.7% year on year
Project PricingDown 8.3% year on year
Segment results
Fan Business Platform
Net Sales¥1,387 million, up 47.6% year on year
Operating profit¥345 million, up 248.7% year on year
Digital Marketing Business
Net Sales¥248 million, down 15.3% year on year
Operating profit−¥47 million, down ¥47 million year on year
Market Size / Share
Fan Community Market Size¥856.4 billion
Live Entertainment Market¥1.6 trillion
Digital content market¥11.0702 trillion
Internet Advertising Market¥4.0459 trillion in 2025
Influencer Marketing Market¥115 billion in 2026
Digital Marketing Business SAM¥1.1 trillion
Digital Marketing Business TAM¥3.3 trillion
Number of employees
131 officers and employees (as of the end of September 2026)| Item | Details |
|---|---|
| Document type | Earnings presentation materials |
| Fiscal Period Covered | Third quarter of the fiscal year ending December 2026 |
| Net Sales | value Three months of the current quarter 1,635 / Cumulative January–September 4,463 / yoy_pct Three months of the current quarter 32.6 / Cumulative January–September 30 |
| Operating profit | value Three months of the current quarter 298 / Cumulative January–September 606 / yoy_pct Three months of the current quarter 200.9 / Cumulative January–September 392.3 |
| Ordinary income | value Three months of the current quarter 302 / Cumulative January–September 622 / yoy_pct Three months of the current quarter 183.8 / Cumulative January–September 351.5 |
| Net income | value Three months of the current quarter 260 / Cumulative January–September 529 / yoy_pct Three months of the current quarter 207.2 / Cumulative January–September 378.6 |
| Gross Profit Margin | Three months of the current quarter 60.7%, up 12.46 percentage points year on year / Cumulative January–September 54.5%, up 8.44 percentage points year on year |
| Selling, general and administrative expenses | value Three months of the current quarter 695 / Cumulative January–September 1,825 / SG&A-to-sales ratio Not disclosed |
| Results for the three months of the current quarter | Net Sales ¥1,635 million, up 32.6% year on year / Gross profit ¥993 million, up 66.9% year on year / Operating profit ¥298 million, up 200.9% year on year / Ordinary income ¥302 million, up 183.8% year on year / Net income for the current fiscal year ¥260 million, up 207.2% year on year |
| Full-year earnings forecast | Net Sales ¥6,300 million / Operating profit ¥950 million / Ordinary income ¥970 million / Net income for the current fiscal year ¥850 million |
| Progress against full-year forecast | Net Sales 70.8% (based on the forecast revised on 11/12) / Operating profit 86.6% (progress against the forecast disclosed on 8/12) / Ordinary income 86.4% (progress against the forecast disclosed on 8/12) / Net income for the current fiscal year 86.9% (progress against the forecast disclosed on 8/12) |
| Self-assessment against the plan | Sales are progressing smoothly |
| Segment results | Fan Business Platform Net Sales ¥1,387 million, up 47.6% year on year / Operating profit ¥345 million, up 248.7% year on year / Digital Marketing Business Net Sales ¥248 million, down 15.3% year on year / Operating profit −¥47 million, down ¥47 million year on year |
| Key KPIs | Indicator name Number of icons / Value Approximately 4,400 / Year on year against the same period last year 22.2 thousand, Indicator name Number of fans / Value Approximately 698,000 people / Year on year against the same period last year 85.1 10,000 people, Indicator name Gross merchandise value / Value ¥2.88 billion / Year on year against the same period last year ¥73.8 100 million, Indicator name Gross Merchandise Value per Fan / Value ¥1,506 / Year on year against the same period last year ¥1, Indicator name Number of engagements / Value △9.7% / Year on year against the same period last year -9.7 Year on year, Indicator name Project Pricing / Value △8.3% / Year on year against the same period last year -8.3 Year on year |
| Unit price and quantity metrics | Gross Merchandise Value per Fan ¥1,506, up 1.0% year on year / Number of engagements Down 9.7% year on year / Project Pricing Down 8.3% year on year |
| Number of employees | 131 officers and employees (as of the end of September 2026) |
| Market Size / Share | Fan Community Market Size ¥856.4 billion / Live Entertainment Market ¥1.6 trillion / Digital content market ¥11.0702 trillion / Internet Advertising Market ¥4.0459 trillion in 2025 / Influencer Marketing Market ¥115 billion in 2026 / Digital Marketing Business SAM ¥1.1 trillion / Digital Marketing Business TAM ¥3.3 trillion |
| New initiatives | Changed from ARPU to gross merchandise value per fan |
Items this document does not state (13)
Operating profit marginBreakdown of Factors Affecting the ChangeNumber of stores and locationsAssumptions 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.Revenue in the fan business platform segment increased as the number of fans grew. In the digital marketing segment, performance in winning large-scale projects remained weak. The upward revision to the full-year forecasts reflects fan numbers exceeding expectations and the postponement of some investments until the following fiscal year or later.
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.