Komori
Earnings4476AI CROSS Inc.Information and Communications, Services and Others

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

For the first quarter of the fiscal year ending December 2026, net sales, operating income, ordinary income, and net income attributable to owners of the parent exceeded the results for the same period of the previous year. As the AI services business expanded, the reportable segments were changed from the previous 2 segments to 3 segments.

Worth reading
44Recurring
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
43
Year-on-year change (revenue, %)
Wording
Conditional
How definitive the wording is.

Results for this period

First quarter1 January 2026–31 March 2026ConsolidatedJapanese GAAP
Net Sales1,331Millions of yenYear on year +43.0%Progress 25.1%
Operating profit196Millions of yenYear on year +40.3%Progress 32.7%
Ordinary income196Millions of yenYear on year +39.3%Progress 33.2%
Net income attributable to owners of the parent121Millions of yenYear on year +49.3%Progress 33.6%

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¥32.32
Financial position at period-end
Total assets3,162Millions of yen
of which net assets 2,084 Millions of yenEquity ratio 62.7%vs. prior year-end +2.5pt

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.

Segment revenueSmart Messaging Business ¥1,118,415 thousand (YoY +24.1%), AI Transformation Business ¥52,960 thousand (YoY +79.6%), Marketing Solutions Business ¥160,088 thousand
Segment profitSmart Messaging Business ¥298,467 thousand (YoY +14.3%), AI Transformation Business ¥9,161 thousand, Marketing Solutions Business ¥17,959 thousand
Outlook and shareholder returns
Full-year earnings forecast
Net Sales5,300 Millions of yen (YoY +27.7%)
Operating profit600 Millions of yen (YoY +61.9%)
Ordinary income590 Millions of yen (YoY +61.1%)
Net income360 Millions of yen (YoY +117.9%)
Annual Dividend Forecast¥0.00 → ¥0.00(0.0)
Factors Behind Changes in Business Performance

Expanding the number of messages delivered, focusing on highly profitable domestic customers, pursuing industry-specific initiatives centered on the financial and human resources sectors, providing integrated solutions combining messaging services with AI technology, growing demand for the use of AI, deepening existing engagements, and pursuing proposals for new projects.

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 consolidationNew 0 companies / Excluded 0 companies / Company name No
Breakdown of extraordinary income (loss)Extraordinary income Not disclosed / Extraordinary loss None recorded (shown as “–”)
Depreciation and amortization¥11,333 thousand
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingWhether applicable Yes / Subject person Individual investors
Issued Shares at Period-End4,087,850 shares
Treasury Shares at Period-End281,904 treasury shares
Results for this period
ItemDetails
Fiscal Period ClassificationFirst quarter
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 January 2026–31 March 2026
Net Sales1,331 Millions of yen (YoY +43.0%)
Operating profit196 Millions of yen (YoY +40.3%)
Ordinary income196 Millions of yen (YoY +39.3%)
Profit attributable to owners of the parent121 Millions of yen (YoY +49.3%)
Net income per share¥32.32
Equity ratioEnd of the current fiscal period 62.7 / End of previous period 60.2
Total assets3,162 Millions of yen
Net assets2,084 Millions of yen
Full-year earnings forecastNet Sales 5,300 Millions of yen (YoY +27.7%) / Operating profit 600 Millions of yen (YoY +61.9%) / Ordinary income 590 Millions of yen (YoY +61.1%) / Net income 360 Millions of yen (YoY +117.9%)
Annual Dividend Forecast¥0.00 → ¥0.00(0.0)
Segment revenueSmart Messaging Business ¥1,118,415 thousand (YoY +24.1%), AI Transformation Business ¥52,960 thousand (YoY +79.6%), Marketing Solutions Business ¥160,088 thousand
Segment profitSmart Messaging Business ¥298,467 thousand (YoY +14.3%), AI Transformation Business ¥9,161 thousand, Marketing Solutions Business ¥17,959 thousand
Depreciation and amortization¥11,333 thousand
Breakdown of extraordinary income (loss)Extraordinary income Not disclosed / Extraordinary loss None recorded (shown as “–”)
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 consolidationNew 0 companies / Excluded 0 companies / Company name No
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingWhether applicable Yes / Subject person Individual investors
Issued Shares at Period-End4,087,850 shares
Treasury Shares at Period-End281,904 treasury shares
Factors Behind Changes in Business PerformanceExpanding the number of messages delivered, focusing on highly profitable domestic customers, pursuing industry-specific initiatives centered on the financial and human resources sectors, providing integrated solutions combining messaging services with AI technology, growing demand for the use of AI, deepening existing engagements, and pursuing proposals for new projects.
Items this document does not state (12)
Operating MarginCash flows from operating activitiesCash flows from investing activitiesCash flows from financing activitiesCash and cash equivalents at end of periodRevision to Earnings ForecastPayout ratioShareholder Return PolicyRegional salesOrders received and order backlogImpairment lossMaterial 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.

This was due to expanding the number of messages delivered, focusing on highly profitable domestic customers, pursuing industry-specific initiatives centered on the financial and human resources sectors, providing integrated solutions combining messaging services with AI, growing demand for the use of AI, deepening existing engagements, and pursuing proposals for new projects.

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.
Summary of Financial Results for the First Quarter of the Fiscal Year Ending December 2026 [Japanese GAAP] (Consolidated) | AI CROSS Inc. (4476) timely disclosure | Komori