Worth reading
59In focus
Scored from 4 of 6 sectionsDirection
Mixed performance
Direction inferred from the company’s description.Scale
1
Hundreds of millions of yenWording
Conditional
How definitive the wording is.Contents of this document
Summary of Q&ASecond quarter of the fiscal year ending December 20265 items taken from the company’s own explanation
Financial Results Figures (The key points of this material are explained below)
Net Sales¥4,561 million+13.6%
Operating profit¥268 million-36.6%
Ordinary income¥282 million-32.2%
Net income¥124 million-44.7%
Full-year earnings forecast
Net Sales
¥10,000 million
EBITDA
¥714 million
Operating profit
¥516 million
Ordinary income
¥490 million
Net income
¥217 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 Sales45.6%
EBITDA48.9%
Operating profit52.0%
Ordinary income57.6%
Net income57.0%
What the company explained in this material
Self-assessment against the planThe company's self-assessment against its own plan.
Both revenue and profit are progressing in line with planKey points of the Q&AKey questions raised by investors at the briefing and the company's answers
- Reasons for the year-on-year decline in profit and the impact on the full-year forecast
- Approximately ¥100 million in office relocation costs and the effects of the relocation
- Reasons for stable revenue growth
- Business activities of アゼスト and キャッツ and the purpose of the M&A
- Synergies between the 2 companies and the existing businesses
- Views on AI and SaaS and related business opportunities
- Introduction of a progressive dividend policy and expansion of the shareholder benefit program
Breakdown of Factors Affecting the ChangeReasons cited by the Company for the change in the figures.
- Significant upside in results in the first half of the previous fiscal year
- One-time costs associated with the office relocationApproximately ¥100 million
New initiatives
- Conversion of 株式会社アゼスト into a group company through the acquisition of 100% of its shares
- Making 株式会社キャッツ a wholly owned subsidiary through the additional acquisition of its shares
- Expansion of the shareholder benefit program based on the record date of the end of October 2026
- Introduction of a progressive dividend policy in March 2026
Medium-term management plan targets
Net Sales
100 Hundreds of millions of yen
Target fiscal yearFinal year of the current medium-term management plan
| Item | Details |
|---|---|
| Document type | Summary of Q&A |
| Fiscal Period Covered | Second quarter of the fiscal year ending December 2026 |
| Net Sales | ¥4,561 million (YoY +13.6%) |
| Operating profit | ¥268 million (YoY -36.6%) |
| Ordinary income | ¥282 million (YoY -32.2%) |
| Net income | ¥124 million (YoY -44.7%) |
| Full-year earnings forecast | Net Sales ¥10,000 million / EBITDA ¥714 million / Operating profit ¥516 million / Ordinary income ¥490 million / Net income ¥217 million |
| Progress against full-year forecast | Net Sales 45.6% / EBITDA 48.9% / Operating profit 52.0% / Ordinary income 57.6% / Net income 57.0% |
| Self-assessment against the plan | Both revenue and profit are progressing in line with plan |
| Breakdown of Factors Affecting the Change | Factors Significant upside in results in the first half of the previous fiscal year / Amount Not disclosed, Factors One-time costs associated with the office relocation / Amount Approximately ¥100 million |
| Medium-term management plan targets | Net Sales 100 Hundreds of millions of yen |
| Key points of the Q&A | Reasons for the year-on-year decline in profit and the impact on the full-year forecast, Approximately ¥100 million in office relocation costs and the effects of the relocation, Reasons for stable revenue growth, Business activities of アゼスト and キャッツ and the purpose of the M&A, Synergies between the 2 companies and the existing businesses, Views on AI and SaaS and related business opportunities, Introduction of a progressive dividend policy and expansion of the shareholder benefit program |
| New initiatives | Conversion of 株式会社アゼスト into a group company through the acquisition of 100% of its shares, Making 株式会社キャッツ a wholly owned subsidiary through the additional acquisition of its shares, Expansion of the shareholder benefit program based on the record date of the end of October 2026, Introduction of a progressive dividend policy in March 2026 |
Items this document does not state (18)
Gross Profit MarginOperating profit marginSelling, general and administrative expensesResults for the three months of the current quarterSegment resultsKey KPIsUnit price and quantity metricsNumber of stores and locationsNumber of employeesAssumptions Underlying the Business OutlookRisk amount incorporated into the outlookFinancial targetsAnnual DividendPayout ratioAcquisition 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 decline in profit was attributed to the significant upside in results in the first half of the previous fiscal year and the one-time cost of approximately ¥100 million associated with the office relocation.
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.