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Earnings4448kubell Co.,Ltd.Information and Communications, Services and Others

Financial Results for the First Quarter of the Fiscal Year Ending December 2026 [Japanese GAAP] (Consolidated)

In the first quarter of the fiscal year ending December 2026, revenue increased 15.8% year on year and operating profit rose 268.3%, resulting in a ¥197 million profit compared with a net loss in the same period of the previous year. The company is also proceeding with the acquisition of the Paytner Invoicing business and a resolution to make atena株式会社 a wholly owned subsidiary.

Worth reading
34Immaterial
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
268.3
Year-on-year change in operating profit (%)
Wording
Conditional
How definitive the wording is.

Results for this period

First quarter1 January 2026–31 March 2026ConsolidatedJapanese GAAP
Net Sales2,587Millions of yenYear on year +15.8%Progress 24.0%
Operating profit280Millions of yenYear on year +268.3%
Ordinary income279Millions of yenYear on year +296.9%
Net income attributable to owners of the parent197Millions of yen

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¥4.69
Financial position at period-end
Total assets6,371Millions of yen
of which net assets 2,157 Millions of yenEquity ratio 33.9%vs. prior year-end +4.0pt

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.

Outlook and shareholder returns
Full-year earnings forecast
Net Sales10,768 Millions of yen
Operating profitNot disclosed
Ordinary incomeNot disclosed
Net incomeNot disclosed
EBITDA1,500 Millions of yen
Revision to Earnings ForecastNo
Annual Dividend Forecast¥0 → ¥0(0.0%)
Factors Behind Changes in Business Performance

The company is pursuing the acquisition of the Paytner Invoicing business and the transaction to make atena株式会社 a wholly owned subsidiary to drive business growth through M&A and achieve discontinuous growth.

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 significant changes during the period (no new or excluded companies, or company names, reported)
Depreciation and amortization¥105,533 thousand
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingYes (for institutional investors, analysts and individual investors)
Issued Shares at Period-End42,267,983
Treasury Shares at Period-End232,775
Results for this period
ItemDetails
Fiscal Period ClassificationFirst quarter
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 January 2026–31 March 2026
Net Sales2,587 Millions of yen (YoY +15.8%)
Operating profit280 Millions of yen (YoY +268.3%)
Ordinary income279 Millions of yen (YoY +296.9%)
Profit attributable to owners of the parent197 Millions of yen
Net income per share¥4.69
Equity ratioEnd of the current fiscal period 33.9 / End of previous period 29.9
Total assets6,371 Millions of yen
Net assets2,157 Millions of yen
Full-year earnings forecastNet Sales 10,768 Millions of yen / Operating profit Not disclosed / Ordinary income Not disclosed / Net income Not disclosed / EBITDA 1,500 Millions of yen
Revision to Earnings ForecastNo
Annual Dividend Forecast¥0 → ¥0(0.0%)
Depreciation and amortization¥105,533 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 significant changes during the period (no new or excluded companies, or company names, reported)
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingYes (for institutional investors, analysts and individual investors)
Issued Shares at Period-End42,267,983
Treasury Shares at Period-End232,775
Factors Behind Changes in Business PerformanceThe company is pursuing the acquisition of the Paytner Invoicing business and the transaction to make atena株式会社 a wholly owned subsidiary to drive business growth through M&A and achieve discontinuous growth.
Items this document does not state (14)
Operating MarginCash flows from operating activitiesCash flows from investing activitiesCash flows from financing activitiesCash and cash equivalents at end of periodPayout ratioShareholder Return PolicySegment revenueSegment profitRegional salesOrders received and order backlogImpairment lossBreakdown of extraordinary income (loss)Material subsequent events

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.

To drive business growth through M&A and achieve discontinuous growth, the company acquired from ペイトナー株式会社 the business providing “ペイトナー請求書,” a cloud-based invoice processing service for businesses, and resolved to make atena株式会社 a wholly owned subsidiary.

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.
Financial Results for the First Quarter of the Fiscal Year Ending December 2026 [Japanese GAAP] (Consolidated) | kubell Co.,Ltd. (4448) timely disclosure | Komori