Komori
Earnings4432WingArc1st Inc.Information and Communications, Services and Others

Consolidated Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending February 2027 (IFRS)

For the interim period of the fiscal year ending February 2027, revenue increased 12.1% year on year to ¥16,498 million, and operating profit increased 25.8% to ¥5,168 million. The full-year earnings forecasts remain unchanged, while the annual dividend forecast has been raised from the previous fiscal year's actual dividend of ¥104 to ¥108.

Worth reading
31Immaterial
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
12.1
% (year-on-year change in revenue)
Wording
Conditional
How definitive the wording is.

Results for this period

Interim period (second quarter)1 March 2026 to 31 August 2026ConsolidatedIFRS
Net Sales16,498¥ millionYear on year +12.1%Progress 48.1%
Operating profit5,168¥ millionYear on year +25.8%Progress 48.8%
Ordinary income5,306¥ millionYear on year +28.0%
Net income attributable to owners of the parent3,796¥ millionYear on year +29.2%Progress 51.2%

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¥109.26
Financial position at period-end
Total assets76,745¥ million
of which net assets 49,280 ¥ millionEquity ratio 64.2%vs. prior year-end +0.2pt

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+6,287,123
Investment-349,598
Financials-2,716,512
Net change+3,221,013

Stacked from zero: upward is an increase in cash, downward a decrease (in ¥ thousand).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¥16,608,224 thousand
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥34,300 million (YoY +10.8%)
Operating profit¥10,600 million (YoY +17.9%)
Ordinary incomeNot disclosed
Net income¥7,420 million (YoY +14.2%)
Annual Dividend Forecast¥104 → ¥108
Factors Behind Changes in Business Performance

DX investment, cloud migration, the development of data utilisation platforms and the use of generative AI progressed in the corporate IT market. Cloud services, subscriptions, public-sector projects and orders for large-scale projects grew, while the company also strengthened its capabilities and released new services.

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 consolidationNo material changes (the number and names of additions and exclusions are not disclosed)
Material subsequent eventsNo applicable matters.
Depreciation and amortization¥887,955 thousand
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingAvailable (for institutional investors and analysts)
Issued Shares at Period-End35,056,670
Treasury Shares at Period-End276,110
Results for this period
ItemDetails
Fiscal Period ClassificationInterim period (second quarter)
Accounting standardsIFRS
Consolidated / non-consolidatedConsolidated
Period Covered1 March 2026 to 31 August 2026
Net Sales¥16,498 million (YoY +12.1%)
Operating profit¥5,168 million (YoY +25.8%)
Ordinary income¥5,306 million (YoY +28.0%)
Profit attributable to owners of the parent¥3,796 million (YoY +29.2%)
Net income per share¥109.26
Equity ratioEnd of the current fiscal period 64.2 / End of previous period 64
Total assets¥76,745 million
Net assets¥49,280 million
Cash flows from operating activities¥6,287,123 thousand
Cash flows from investing activities¥-349,598 thousand
Cash flows from financing activities¥-2,716,512 thousand
Cash and cash equivalents at end of period¥16,608,224 thousand
Full-year earnings forecastNet Sales ¥34,300 million (YoY +10.8%) / Operating profit ¥10,600 million (YoY +17.9%) / Ordinary income Not disclosed / Net income ¥7,420 million (YoY +14.2%)
Annual Dividend Forecast¥104 → ¥108
Depreciation and amortization¥887,955 thousand
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 consolidationNo material changes (the number and names of additions and exclusions are not disclosed)
Material subsequent eventsNo applicable matters.
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingAvailable (for institutional investors and analysts)
Issued Shares at Period-End35,056,670
Treasury Shares at Period-End276,110
Factors Behind Changes in Business PerformanceDX investment, cloud migration, the development of data utilisation platforms and the use of generative AI progressed in the corporate IT market. Cloud services, subscriptions, public-sector projects and orders for large-scale projects grew, while the company also strengthened its capabilities and released new services.
Items this document does not state (10)
Operating MarginRevision to Earnings ForecastPayout ratioShareholder Return PolicySegment revenueSegment profitRegional salesOrders received and order backlogImpairment lossBreakdown of extraordinary income (loss)

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.

Corporate DX investment, cloud migration, the development of data utilisation platforms and the use of generative AI in business operations progressed. Against this backdrop, the company strengthened its capabilities, released new services and developed ecosystems with corporate customers, while cloud services, subscriptions and public-sector projects grew.

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.
Consolidated Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending February 2027 (IFRS) | WingArc1st Inc. (4432) timely disclosure | Komori