Komori
Earnings4308J-Stream Inc.Information and Communications, Services and Others

Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending March 2027 [Japanese GAAP] (Consolidated)

For the interim period of the fiscal year ending March 2027, revenue, operating profit, ordinary profit and interim net income attributable to owners of the parent all exceeded the same period of the previous year. The full-year earnings forecast and annual dividend forecast remain unchanged from the previous forecasts.

Worth reading
33Immaterial
Scored from 5 of 6 sections
Direction
Improvement
Direction inferred from the company’s description.
Scale
14.5
Year-on-year change in operating profit (%)
Wording
Conditional
How definitive the wording is.

Results for this period

Interim period (second quarter)1 April 2026 to 30 September 2026ConsolidatedJapanese GAAP
Net Sales6,081¥ millionYear on year +6.5%Progress 47.9%
Operating profit414¥ millionYear on year +14.5%Progress 45.0%
Ordinary income438¥ millionYear on year +14.2%Progress 46.1%
Net income attributable to owners of the parent237¥ millionYear on year +17.1%Progress 44.2%

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¥9.56
Financial position at period-end
Total assets13,161¥ million
of which net assets 11,080 ¥ millionEquity ratio 80.5%vs. prior year-end -1.0pt

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.

Cash inflows and outflows
Operating+937
Investment-283
Financials-395
Net change+259

Stacked from zero: upward is an increase in cash, downward a decrease (in ¥ million).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¥8,032 million
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥12,702 million (YoY +5.9%)
Operating profit¥920 million (YoY +11.4%)
Ordinary income¥950 million (YoY +9.7%)
Net income¥536 million (YoY +10.6%)
Revision to Earnings ForecastNo (unchanged)
Annual Dividend Forecast14 Yen → 14 Yen(0.0%)
Factors Behind Changes in Business Performance

The increase in Web production, system development and video production projects in the non-pharmaceutical EVC area, a large-scale streaming system project in the OTT area, and higher sales at consolidated subsidiaries contributed to revenue growth. The increase in expenses was contained through restrained hiring, cost reductions and more efficient organisational management. In the pharmaceutical EVC area, the lecture and seminar business fell below the previous year, mainly because major clients restrained budget spending.

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 0 companies (no company names provided) / Excluded 0 companies (no company names provided)
Breakdown of extraordinary income (loss)Extraordinary income Not disclosed / Extraordinary loss Loss on retirement of non-current assets 155 Thousands of yen
Depreciation and amortization¥317 million
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingWhether applicable Yes / Subject person Investors and analysts
Issued Shares at Period-End28,057,400 shares
Treasury Shares at Period-End3,191,062 treasury shares
Results for this period
ItemDetails
Fiscal Period ClassificationInterim period (second quarter)
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 April 2026 to 30 September 2026
Net Sales¥6,081 million (YoY +6.5%)
Operating profit¥414 million (YoY +14.5%)
Ordinary income¥438 million (YoY +14.2%)
Profit attributable to owners of the parent¥237 million (YoY +17.1%)
Net income per share¥9.56
Equity ratioEnd of the current fiscal period 80.5% / End of previous period 81.5%
Total assets¥13,161 million
Net assets¥11,080 million
Cash flows from operating activities¥937 million
Cash flows from investing activities¥-283 million
Cash flows from financing activities¥-395 million
Cash and cash equivalents at end of period¥8,032 million
Full-year earnings forecastNet Sales ¥12,702 million (YoY +5.9%) / Operating profit ¥920 million (YoY +11.4%) / Ordinary income ¥950 million (YoY +9.7%) / Net income ¥536 million (YoY +10.6%)
Revision to Earnings ForecastNo (unchanged)
Annual Dividend Forecast14 Yen → 14 Yen(0.0%)
Depreciation and amortization¥317 million
Breakdown of extraordinary income (loss)Extraordinary income Not disclosed / Extraordinary loss Loss on retirement of non-current assets 155 Thousands of yen
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 0 companies (no company names provided) / Excluded 0 companies (no company names provided)
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingWhether applicable Yes / Subject person Investors and analysts
Issued Shares at Period-End28,057,400 shares
Treasury Shares at Period-End3,191,062 treasury shares
Factors Behind Changes in Business PerformanceThe increase in Web production, system development and video production projects in the non-pharmaceutical EVC area, a large-scale streaming system project in the OTT area, and higher sales at consolidated subsidiaries contributed to revenue growth. The increase in expenses was contained through restrained hiring, cost reductions and more efficient organisational management. In the pharmaceutical EVC area, the lecture and seminar business fell below the previous year, mainly because major clients restrained budget spending.
Items this document does not state (9)
Operating MarginPayout 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.

Web production, system development and video production projects in the non-pharmaceutical EVC area progressed steadily, and a large-scale streaming system project was carried out in the OTT area. The increase in sales at consolidated subsidiaries also contributed, while the increase in expenses was contained through restrained hiring, cost reductions and more efficient organisational management. In the pharmaceutical EVC area, however, the lecture and seminar business as a whole fell below the previous year, mainly because major clients restrained budget spending.

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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.
Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending March 2027 [Japanese GAAP] (Consolidated) | J-Stream Inc. (4308) timely disclosure | Komori