Worth reading
53Recurring
0–100. This measures how worthwhile something is to read, not how good or bad the company is.Direction
Deterioration
Direction inferred from the company’s description.Scale
-81.4
% (year-on-year change in operating profit)Wording
Conditional
How definitive the wording is.Results for this period
Interim period (second quarter)1 August 2025 to 31 January 2026ConsolidatedIFRSNet Sales2,285¥ millionYear on year -12.9%Progress 44.8%
Operating profit56¥ millionYear on year -81.4%Progress 14.0%
Ordinary income51¥ millionYear on year -82.7%Progress 13.4%
Net income attributable to owners of the parent4¥ millionYear on year -95.7%Progress 2.0%
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 share0.29円
Financial position at period-end
Total assets5,469¥ million
of which net assets 2,612 ¥ millionEquity ratio 47.0%vs. prior year-end +1.7pt
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+196,246
Investment-210,476
Financials-217,372
Net change-231,602
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¥1,424,454 thousand
Outlook and shareholder returns
Full-year earnings forecast
Net Sales4,900～5,100
Operating profit320～400
Ordinary income300～380
Net income150～200
Revision to Earnings ForecastNet Sales Not disclosed → 4,900～5,100 / Operating profit Not disclosed → 320～400 / Ordinary income Not disclosed → 300～380 / Net income Not disclosed → 150～200
Annual Dividend Forecast¥0.00 → ¥0.00
Factors Behind Changes in Business Performance
マーケティング事業における重要顧客との取引縮小の影響。国内市場の変化への対応やグローバル展開に向けた先行投資も実施。
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 Not disclosed
Changes in the scope of consolidationNew Number of companies 1 / Company name 株式会社Link-U Products / Excluded Number of companies 0 companies / Company name Not disclosed
Material subsequent eventsNo applicable matters.
Impairment loss7,512千円（対象資産：Not disclosed）
Depreciation and amortization¥140,578 thousand
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingWhether applicable Yes / Subject person Not disclosed
Issued Shares at Period-End14,174,100 shares
Treasury Shares at Period-End68 shares
| Item | Details |
|---|---|
| Fiscal Period Classification | Interim period (second quarter) |
| Accounting standards | IFRS |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 1 August 2025 to 31 January 2026 |
| Net Sales | ¥2,285 million (YoY -12.9%) |
| Operating profit | ¥56 million (YoY -81.4%) |
| Ordinary income | ¥51 million (YoY -82.7%) |
| Profit attributable to owners of the parent | ¥4 million (YoY -95.7%) |
| Net income per share | 0.29円 |
| Equity ratio | End of the current fiscal period 47.0% / End of previous period 45.3% |
| Total assets | ¥5,469 million |
| Net assets | ¥2,612 million |
| Cash flows from operating activities | ¥196,246 thousand |
| Cash flows from investing activities | ¥-210,476 thousand |
| Cash flows from financing activities | ¥-217,372 thousand |
| Cash and cash equivalents at end of period | ¥1,424,454 thousand |
| Full-year earnings forecast | Net Sales 4,900～5,100 / Operating profit 320～400 / Ordinary income 300～380 / Net income 150～200 |
| Revision to Earnings Forecast | Net Sales Not disclosed → 4,900～5,100 / Operating profit Not disclosed → 320～400 / Ordinary income Not disclosed → 300～380 / Net income Not disclosed → 150～200 |
| Annual Dividend Forecast | ¥0.00 → ¥0.00 |
| Depreciation and amortization | ¥140,578 thousand |
| Impairment loss | 7,512千円（対象資産：Not disclosed） |
| Disclosure regarding the going concern assumption | No applicable matters |
| Change in accounting policy | Changes due to revisions to standards No / Other changes No / Change in accounting estimate No / Restatement Not disclosed |
| Changes in the scope of consolidation | New Number of companies 1 / Company name 株式会社Link-U Products / Excluded Number of companies 0 companies / Company name Not disclosed |
| Material subsequent events | No applicable matters. |
| Availability of Supplementary Financial Results Materials | Yes |
| Availability of Financial Results Briefing | Whether applicable Yes / Subject person Not disclosed |
| Issued Shares at Period-End | 14,174,100 shares |
| Treasury Shares at Period-End | 68 shares |
| Factors Behind Changes in Business Performance | マーケティング事業における重要顧客との取引縮小の影響。国内市場の変化への対応やグローバル展開に向けた先行投資も実施。 |
Items this document does not state (8)
Operating MarginPayout ratioShareholder Return PolicySegment revenueSegment profitRegional salesOrders received and order backlogBreakdown 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.会社は業績変動の主な要因を、マーケティング事業における重要顧客との取引縮小の影響と説明している。また、国内市場の変化への対応やグローバル展開に向けた先行投資を実施したとしている。
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.