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Earnings4380M - mart Inc.Information and Communications, Services and Others

Summary of Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending January 2027 [Japanese GAAP] (Non-consolidated)

For the interim period of the fiscal year ending January 2027, revenue and profit exceeded the year-earlier period, driven by increases in total transaction value and the number of buyer members. Full-year forecasts remain unchanged, while the annual dividend forecast is higher than in the previous fiscal year on an adjusted basis reflecting the stock split.

Worth reading
43Recurring
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
11.7
% (year-on-year change in revenue)
Wording
Conditional
How definitive the wording is.

Results for this period

Interim period (second quarter)1 February 2026 to 31 July 2026Non-consolidated (standalone)Japanese GAAP
Net Sales752million yenYear on year +11.7%Progress 51.1%
Operating profit370million yenYear on year +21.8%Progress 53.7%
Ordinary income373million yenYear on year +22.5%Progress 54.0%
Net income attributable to owners of the parent252million yenYear on year +28.9%Progress 55.3%

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¥25.78
Financial position at period-end
Total assets3,346million yen
of which net assets 2,264 million yenEquity ratio 67.7%vs. prior year-end -1.2pt

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+276,360
Investment-15,000
Financials-122,263
Net change+139,097

Stacked from zero: upward is an increase in cash, downward a decrease (in thousand yen).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 period2,393,879 thousand yen
Outlook and shareholder returns
Full-year earnings forecast
Net Sales1,473 million yen (YoY +8.4%)
Operating profit689 million yen (YoY +9.0%)
Ordinary income691 million yen (YoY +8.9%)
Net income456 million yen (YoY +7.8%)
Revision to Earnings ForecastNo revision
Annual Dividend Forecast¥25.00 (actual for the fiscal year ended January 2026, before the stock split) → ¥13.00 (forecast for the fiscal year ending January 2027, after the stock split; ¥26.00 before reflecting the split)(+4.0%)
Factors Behind Changes in Business Performance

The number of buyer members reached 245,044 companies at the end of the interim period, while total transaction value reached ¥7,396 million, up 12.4% year on year, mainly due to growth in the “M Mart” market. Accordingly, revenue from listing fees and marketplace and system usage fees increased, while the increase in operating expenses was limited to 3.4%.

Disclosure regarding the going concern assumption

No applicable items. There are no notes concerning the going concern assumption or material events.

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
Material subsequent eventsStock split and amendment to the articles of incorporation associated with the stock split. Effective 1 August 2026, each common share was split into 2 shares, and the number of authorized shares was changed from 14 million to 28 million.
Depreciation and amortization2,964 thousand yen
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingYes (audience: Not disclosed)
Issued Shares at Period-End9,781,600 shares
Treasury Shares at Period-End872 shares
Results for this period
ItemDetails
Fiscal Period ClassificationInterim period (second quarter)
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedNon-consolidated (standalone)
Period Covered1 February 2026 to 31 July 2026
Net Sales752 million yen (YoY +11.7%)
Operating profit370 million yen (YoY +21.8%)
Ordinary income373 million yen (YoY +22.5%)
Profit attributable to owners of the parent252 million yen (YoY +28.9%)
Net income per share¥25.78
Equity ratioEnd of the current fiscal period 67.7% / End of previous period 68.9%
Total assets3,346 million yen
Net assets2,264 million yen
Cash flows from operating activities276,360 thousand yen
Cash flows from investing activities-15,000 thousand yen
Cash flows from financing activities-122,263 thousand yen
Cash and cash equivalents at end of period2,393,879 thousand yen
Full-year earnings forecastNet Sales 1,473 million yen (YoY +8.4%) / Operating profit 689 million yen (YoY +9.0%) / Ordinary income 691 million yen (YoY +8.9%) / Net income 456 million yen (YoY +7.8%)
Revision to Earnings ForecastNo revision
Annual Dividend Forecast¥25.00 (actual for the fiscal year ended January 2026, before the stock split) → ¥13.00 (forecast for the fiscal year ending January 2027, after the stock split; ¥26.00 before reflecting the split)(+4.0%)
Depreciation and amortization2,964 thousand yen
Disclosure regarding the going concern assumptionNo applicable items. There are no notes concerning the going concern assumption or material events.
Change in accounting policyChanges due to revisions to standards No / Other changes No / Change in accounting estimate No / Restatement No
Material subsequent eventsStock split and amendment to the articles of incorporation associated with the stock split. Effective 1 August 2026, each common share was split into 2 shares, and the number of authorized shares was changed from 14 million to 28 million.
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingYes (audience: Not disclosed)
Issued Shares at Period-End9,781,600 shares
Treasury Shares at Period-End872 shares
Factors Behind Changes in Business PerformanceThe number of buyer members reached 245,044 companies at the end of the interim period, while total transaction value reached ¥7,396 million, up 12.4% year on year, mainly due to growth in the “M Mart” market. Accordingly, revenue from listing fees and marketplace and system usage fees increased, while the increase in operating expenses was limited to 3.4%.
Items this document does not state (10)
Operating MarginPayout ratioShareholder Return PolicySegment revenueSegment profitRegional salesOrders received and order backlogImpairment lossBreakdown of extraordinary income (loss)Changes in the scope of consolidation

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 increase in the number of buyer members led to higher total transaction value, mainly due to growth in the “M Mart” market, which increased revenue from listing fees and marketplace and system usage fees. The increase in operating expenses was limited to 3.4%, also contributing to the increase in profit.

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 January 2027 [Japanese GAAP] (Non-consolidated) | M - mart Inc. (4380) timely disclosure | Komori