Worth reading
80Important
Scored from 5 of 6 sectionsDirection
Improvement
Direction inferred from the company’s description.Scale
1561
Millions of yen (year-on-year change in revenue)Wording
Definitive
How definitive the wording is.Contents of this document
Presentation materials for financial resultsFY ending August 2026, third quarter9 items taken from the company’s own explanation
Financial Results Figures (The key points of this material are explained below)
Net Sales¥22,731 million+7.4%
Operating profit¥2,481 million+8.1%
Ordinary income¥2,491 million+5.9%
Net income¥1,697 million+3.6%
Operating profit margin
rate_pct10.9
Full-year earnings forecast
Net Sales
¥34,800 million
Operating profit
¥3,662 million
Ordinary income
¥3,704 million
Net income
¥2,584 million
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 Sales65.3 %
Operating profit67.8 %
Ordinary income67.2 %
Net income65.7 %
What the company explained in this material
Key points of the Q&AKey questions raised by investors at the briefing and the company's answers
A Q&A page appears at the end of the materials, but the questions and answers are not presented in a sufficiently legible formBreakdown of Factors Affecting the ChangeReasons cited by the Company for the change in the figures.
- Factors behind the increase in revenue¥1,561 million
- Factors Increasing Operating Profit¥186 million
- Other bridge item¥959 million
- Other bridge item¥232 million
- Other bridge item¥158 million
New initiatives
- M&A toward the fiscal year ending August 2027
- DX- and ICT-related initiatives
Key KPIsA metric the company considers important as a management benchmark.
- ARPU¥3,337+4.1%
- JEPX-related indicator3,856 Unknown+40.1%
- Web-related indicator680 Unknown-8.3%
Unit price and quantity metricsThese figures show sales broken down by price and volume.
ARPU is presented, but its combination with a corresponding volume indicator is Not disclosedSegment results
Figures by sales and profit category are presented, but the segment names are difficult to determine from the body text OCRMedium-term management plan targets
Target fiscal yearFiscal year ending August 2027
Target valueNet sales of ¥40.2 billion, operating profit of ¥4.63 billion, EPS of ¥108.67, and ROE of 26.1%
Financial targets
ROE
26.1 %
Fiscal yearFiscal year ending August 2027
Payout ratio
Annual payout ratios are presented| Item | Details |
|---|---|
| Document type | Presentation materials for financial results |
| Fiscal Period Covered | FY ending August 2026, third quarter |
| Net Sales | ¥22,731 million (YoY +7.4%) |
| Operating profit | ¥2,481 million (YoY +8.1%) |
| Ordinary income | ¥2,491 million (YoY +5.9%) |
| Net income | ¥1,697 million (YoY +3.6%) |
| Operating profit margin | rate_pct 10.9 / yoy_change_points Not disclosed |
| Full-year earnings forecast | Net Sales ¥34,800 million / Operating profit ¥3,662 million / Ordinary income ¥3,704 million / Net income ¥2,584 million |
| Progress against full-year forecast | Net Sales 65.3 % / Operating profit 67.8 % / Ordinary income 67.2 % / Net income 65.7 % |
| Segment results | Figures by sales and profit category are presented, but the segment names are difficult to determine from the body text OCR |
| Breakdown of Factors Affecting the Change | Factors behind the increase in revenue ¥1,561 million, Factors Increasing Operating Profit ¥186 million, Other bridge item ¥959 million, Other bridge item ¥232 million, Other bridge item ¥158 million |
| Key KPIs | ¥3,337 (YoY +4.1%), 3,856 Unknown (YoY +40.1%), 680 Unknown (YoY -8.3%) |
| Unit price and quantity metrics | ARPU is presented, but its combination with a corresponding volume indicator is Not disclosed |
| Medium-term management plan targets | Target fiscal year Fiscal year ending August 2027 / Target value Net sales of ¥40.2 billion, operating profit of ¥4.63 billion, EPS of ¥108.67, and ROE of 26.1% |
| Financial targets | ROE 26.1 % |
| Payout ratio | Annual payout ratios are presented |
| Key points of the Q&A | A Q&A page appears at the end of the materials, but the questions and answers are not presented in a sufficiently legible form |
| New initiatives | M&A toward the fiscal year ending August 2027, DX- and ICT-related initiatives |
Items this document does not state (13)
Gross Profit MarginSelling, general and administrative expensesResults for the three months of the current quarterSelf-assessment against the planNumber of stores and locationsNumber of employeesAssumptions Underlying the Business OutlookRisk amount incorporated into the outlookAnnual DividendAcquisition of treasury sharesCapital expendituresOrders received and order backlogMarket Size / Share
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 materials cite indicators and factors including ARPU, web-related metrics and JEPX-related metrics as drivers of the increases in net sales and profit. However, the materials contain limited written explanation systematically describing their impact on overall results.
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.