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Earnings presentation materials4395Accrete Inc.Information and Communications, Services and Others

Supplementary Explanatory Materials for the Second Quarter Financial Results for the Fiscal Year Ending December 2026

For the interim period of the fiscal year ending December 2026, revenue, operating profit and net income exceeded the year-earlier period, driven by increased domestic SMS message volumes and the ramp-up in GPU server-related sales. The full-year earnings forecast remains unchanged from the initial guidance.

Worth reading
68In 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
145
¥ millions (year-on-year change in operating income)
Wording
Definitive
How definitive the wording is.

Contents of this document

Earnings presentation materialsInterim period of the fiscal year ending December 20268 items taken from the company’s own explanation
Financial Results Figures (The key points of this material are explained below)
Net Sales¥4,243 million+15.5%
Operating profit¥376 million+62.7%
Ordinary income¥364 million+54.5%
Net income¥201 million +63.0%interim net income attributable to owners of the parent
Gross Profit Margin32.5 %
Operating profit margin8.9 %
Results for the three months of the current quarter
Net Sales
¥2,076 million
Operating profit
¥294 million
Quarterly profit before tax
¥270 million
Operating profit margin
14.2 %
Full-year earnings forecast
Net Sales
¥9,590 million
Operating profit
¥656 million
Ordinary income
¥636 million
Profit attributable to owners of the parent
¥420 million
Interim Dividend
¥5 per share
Year-end dividend
¥5 per share
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 Sales44.3 %
Operating profit57.4 %
Ordinary income57.3 %
Profit attributable to owners of the parent47.9 %
What the company explained in this material
Breakdown of Factors Affecting the ChangeReasons cited by the Company for the change in the figures.
Net Sales
Communication business¥-165 million
Solutions Business¥167 million
Investment and Incubation Business¥392 million
Adjustments¥177 million
Operating profit
Communication business¥-11 million
Solutions Business¥138 million
Investment and Incubation Business¥-41 million
Adjustments¥58 million
New initiatives
  • Launch of the GPU server-related business and expansion into the provision of hosted computing resources
  • Investment in 日本直販株式会社 and collaboration on GPU server sales
  • Business partnerships among 4 companies: アクリート, FEAI-JP, ゲットワークス and GXテクノロジー
  • MOU for a proof-of-concept trial toward implementing satellite communications PQC with SKY Perfect JSAT
  • Investment agreement with FEAI Singapore
  • Decision to establish CustIntCo Japan株式会社
  • Multi-channel expansion through integration with RCS and LINE
Key KPIsA metric the company considers important as a management benchmark.
  • Domestic SMS message volume (standalone 2Q)27.1 % year on year
    Year on year against the same period last year+27.1%
  • Domestic SMS message volume (standalone 2Q)7.6 % quarter on quarter
  • Overseas SMS message volume (standalone 2Q)-44.2 % year on year
    Year on year against the same period last year-44.2%
  • Overseas SMS message volume (standalone 2Q)-6.6 % quarter on quarter
  • Equity ratio38.8 %
Unit price and quantity metricsThese figures show sales broken down by price and volume.
Domestic and overseas SMS message volumes are disclosed, but the breakdown by unit price is Not disclosed. ARPU is mentioned as a future growth opportunity, but the figure is Not disclosed.
Segment results
  • Communication business
    Net Sales3,123
    Revenue unit¥ million
    Revenue YoY (%)-5
    Segment profit559
    Profit unit¥ million
    Profit yoy_pct-1.9
  • Solutions Business
    Net Sales176
    Revenue unit¥ million
    Segment profit63
    Profit unit¥ million
    Profit for the same period of the previous fiscal year-¥75 million
  • Investment and Incubation Business
    Net Sales961
    Revenue unit¥ million
    Revenue YoY (%)68.7
    Segment profit3
    Profit unit¥ million
    Profit yoy_pct-92.8
Medium-term management plan targets
PlanMedium-Term Management Plan [2025-2027]
TargetSolutions business revenue mix of 35% (in 3 years)
Target fiscal year2027
Comparison with actual resultsOperating profit progress rate of 57.4% for the first half stated
Number of employees
Number of Employees68 people
As of3 November 2026
Annual Dividend
Annual¥10 per share
Interim¥5 per share
End of period¥5 per share
Contents of this document
ItemDetails
Document typeEarnings presentation materials
Fiscal Period CoveredInterim period of the fiscal year ending December 2026
Net Sales¥4,243 million (YoY +15.5%)
Operating profit¥376 million (YoY +62.7%)
Ordinary income¥364 million (YoY +54.5%)
Net income¥201 million (interim net income attributable to owners of the parent) (YoY +63.0%)
Gross Profit Margin32.5 %
Operating profit margin8.9 %
Results for the three months of the current quarterNet Sales ¥2,076 million / Operating profit ¥294 million / Quarterly profit before tax ¥270 million / Operating profit margin 14.2 %
Full-year earnings forecastNet Sales ¥9,590 million / Operating profit ¥656 million / Ordinary income ¥636 million / Profit attributable to owners of the parent ¥420 million / Interim Dividend ¥5 per share / Year-end dividend ¥5 per share
Progress against full-year forecastNet Sales 44.3 % / Operating profit 57.4 % / Ordinary income 57.3 % / Profit attributable to owners of the parent 47.9 %
Segment resultsSegment Communication business / Net Sales 3,123 / Revenue unit ¥ million / Revenue YoY (%) -5 / Segment profit 559 / Profit unit ¥ million / Profit yoy_pct -1.9, Segment Solutions Business / Net Sales 176 / Revenue unit ¥ million / Revenue YoY (%) Not disclosed / Segment profit 63 / Profit unit ¥ million / Profit for the same period of the previous fiscal year -¥75 million, Segment Investment and Incubation Business / Net Sales 961 / Revenue unit ¥ million / Revenue YoY (%) 68.7 / Segment profit 3 / Profit unit ¥ million / Profit yoy_pct -92.8
Breakdown of Factors Affecting the ChangeNet Sales Communication business ¥-165 million / Solutions Business ¥167 million / Investment and Incubation Business ¥392 million / Adjustments ¥177 million / Operating profit Communication business ¥-11 million / Solutions Business ¥138 million / Investment and Incubation Business ¥-41 million / Adjustments ¥58 million
Key KPIsIndicator name Domestic SMS message volume (standalone 2Q) / Value 27.1 % year on year / Year on year against the same period last year 27.1 % year on year, Indicator name Domestic SMS message volume (standalone 2Q) / Value 7.6 % quarter on quarter / Year on year against the same period last year Not disclosed, Indicator name Overseas SMS message volume (standalone 2Q) / Value -44.2 % year on year / Year on year against the same period last year -44.2 % year on year, Indicator name Overseas SMS message volume (standalone 2Q) / Value -6.6 % quarter on quarter / Year on year against the same period last year Not disclosed, Indicator name Equity ratio / Value 38.8 % / Year on year against the same period last year Not disclosed
Unit price and quantity metricsDomestic and overseas SMS message volumes are disclosed, but the breakdown by unit price is Not disclosed. ARPU is mentioned as a future growth opportunity, but the figure is Not disclosed.
Number of employeesNumber of Employees 68 people / As of 3 November 2026 / Changes during the period and hiring plan Not disclosed
Medium-term management plan targetsPlan Medium-Term Management Plan [2025-2027] / Target Solutions business revenue mix of 35% (in 3 years) / Target fiscal year 2027 / Comparison with actual results Operating profit progress rate of 57.4% for the first half stated
Annual DividendAnnual ¥10 per share / Interim ¥5 per share / End of period ¥5 per share
New initiativesLaunch of the GPU server-related business and expansion into the provision of hosted computing resources, Investment in 日本直販株式会社 and collaboration on GPU server sales, Business partnerships among 4 companies: アクリート, FEAI-JP, ゲットワークス and GXテクノロジー, MOU for a proof-of-concept trial toward implementing satellite communications PQC with SKY Perfect JSAT, Investment agreement with FEAI Singapore, Decision to establish CustIntCo Japan株式会社, Multi-channel expansion through integration with RCS and LINE
Items this document does not state (12)
Selling, general and administrative expensesSelf-assessment against the planNumber of stores and locationsAssumptions Underlying the Business OutlookRisk amount incorporated into the outlookFinancial targetsPayout 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.

The main reasons were increased domestic SMS message volumes driven by expanded use for authentication and notifications, the ramp-up in large-scale GPU server-related sales, higher gross profit and greater efficiency in company-wide expenses.

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.
Supplementary Explanatory Materials for the Second Quarter Financial Results for the Fiscal Year Ending December 2026 | Accrete Inc. (4395) timely disclosure | Komori