Financial Results Briefing Materials for the Second Quarter of the Fiscal Year Ending March 2027 | BPLATS,Inc. (4381) timely disclosure

Worth reading

51Recurring

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Direction

Mixed performance

Direction inferred from the company’s description.

Scale

¥ million (year-on-year decrease in revenue)

Wording

Conditional

How definitive the wording is.

Contents of this document

Earnings PresentationSecond quarter of FY2027/37 items taken from the company’s own explanation

Financial Results Figures (The key points of this material are explained below)

Net Sales¥315 million-6.3%

Operating profit¥62 million

Ordinary income¥46 million

Net income¥-41 million

Selling, general and administrative expenses¥180 million

Full-year earnings forecast

Net Sales

¥581 million

Operating profit

¥82 million

Ordinary income

¥52 million

Profit attributable to owners of the parent

¥-35 million

Earnings per share

¥-7.56

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 Sales54.3%

Operating profit75.9%

Ordinary income88.7%

Interim net income attributable to owners of the parentnot_stated

What the company explained in this material

Self-assessment against the planThe company's self-assessment against its own plan.

mixed

Breakdown of Factors Affecting the ChangeReasons cited by the Company for the change in the figures.

Net SalesSpot revenue: down ¥13 million year on year; stock revenue: down ¥7 million year on year

Cost of salesDown ¥150 million year on year

Selling, General and Administrative ExpensesUp ¥0 million year on year

Operating profitUp ¥129 million year on year

Ordinary incomeUp ¥122 million year on year

Interim net income attributable to owners of the parentUp ¥44 million year on year

Key drivers of cash flow from operating activities

Impairment loss87

Decrease in trade receivables29

Interim profit before income taxes-41

Decrease in consumption taxes payable and other liabilities-26

Decrease in provision for shareholder benefits-32

New initiatives

Launch of the AI Adoption Support Consortium and expansion to 15 full-member companies
Support for establishing an AI design-support platform through a business alliance with クウジット株式会社
Launch of sales of AMANEX, an AI-driven development-support platform
Activities to win new projects under “AI×Monetization,” a contract-billing platform for AI services

Key KPIsA metric the company considers important as a management benchmark.

Contracted companies174 companies
Year on year against the same period last yearDown 2 companies (98.8%)
Average stock revenue price index166 Index actual for the second quarter of the fiscal year ended March 2023 = 100
Year on year against the same period last yearThe figure for the same period of the previous year is not stated in the materials.
Stock revenue as a percentage of revenue82.5 %
Year on year against the same period last year+2.8pt
Number of full-member companies in the AI Adoption Support Consortium15 companies

Unit price and quantity metricsThese figures show sales broken down by price and volume.

Contracted companies174 companies (down 2 companies year on year)

Average unit price of recurring revenueIndex 166 (actual for the second quarter of the fiscal year ended March 2023 = 100)

Financial targets

Equity ratio9.3% (actual as of the end of September 2026)

Number of employees

Number of Employees43 People

Record dateAs of 31 March 2026

Contents of this document
Item	Details
Document type	Earnings Presentation
Fiscal Period Covered	Second quarter of FY2027/3
Net Sales	¥315 million (YoY -6.3%)
Operating profit	¥62 million
Ordinary income	¥46 million
Net income	¥-41 million
Selling, general and administrative expenses	¥180 million
Full-year earnings forecast	Net Sales ¥581 million / Operating profit ¥82 million / Ordinary income ¥52 million / Profit attributable to owners of the parent ¥-35 million / Earnings per share ¥-7.56
Progress against full-year forecast	Net Sales 54.3% / Operating profit 75.9% / Ordinary income 88.7% / Interim net income attributable to owners of the parent not_stated
Self-assessment against the plan	mixed
Breakdown of Factors Affecting the Change	Net Sales Spot revenue: down ¥13 million year on year; stock revenue: down ¥7 million year on year / Cost of sales Down ¥150 million year on year / Selling, General and Administrative Expenses Up ¥0 million year on year / Operating profit Up ¥129 million year on year / Ordinary income Up ¥122 million year on year / Interim net income attributable to owners of the parent Up ¥44 million year on year / Key drivers of cash flow from operating activities Impairment loss 87 / Decrease in trade receivables 29 / Interim profit before income taxes -41 / Decrease in consumption taxes payable and other liabilities -26 / Decrease in provision for shareholder benefits -32
Key KPIs	Contracted companies 174 companies, Average stock revenue price index 166 Index (actual for the second quarter of the fiscal year ended March 2023 = 100), Stock revenue as a percentage of revenue 82.5 %, Number of full-member companies in the AI Adoption Support Consortium 15 companies
Unit price and quantity metrics	Contracted companies 174 companies (down 2 companies year on year) / Average unit price of recurring revenue Index 166 (actual for the second quarter of the fiscal year ended March 2023 = 100)
Number of employees	Number of Employees 43 People / Record date As of 31 March 2026 / Changes during the period and hiring plan Not disclosed
Financial targets	Equity ratio 9.3% (actual as of the end of September 2026) / Other targets Not disclosed
New initiatives	Launch of the AI Adoption Support Consortium and expansion to 15 full-member companies, Support for establishing an AI design-support platform through a business alliance with クウジット株式会社, Launch of sales of AMANEX, an AI-driven development-support platform, Activities to win new projects under “AI×Monetization,” a contract-billing platform for AI services

Items this document does not state (15)

Gross Profit MarginOperating profit marginResults for the three months of the current quarterSegment resultsNumber of stores and locationsAssumptions Underlying the Business OutlookRisk amount incorporated into the outlookMedium-term management plan targetsAnnual DividendPayout 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.

Revenue declined because of decreases in both the number of spot-revenue orders received and the number of stock-revenue contract customers. On the profit side, contributions came from a significant decrease in depreciation and amortisation expense following the impairment of fixed assets in the previous fiscal year, improved margins through reductions in cloud communications costs and the introduction of AI-driven development, and various cost reductions. Net profit attributable to owners of the parent was negative, partly because the company recorded an impairment loss of ¥87 million.

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