Komori
Earnings presentation4476AI CROSS Inc.Information and Communications, Services and Others

Financial Results Briefing Materials for the Second Quarter of the Fiscal Year Ending December 2026

In the first half of the fiscal year ending December 2026, revenue, operating profit and ordinary profit all significantly exceeded the year-earlier period and reached record highs since listing. The AI Transformation business turned profitable, and profit progress against the full-year forecast exceeded 50%. However, revenue and profit declined quarter on quarter in the second quarter alone.

Worth reading
75Important
Scored from 5 of 6 sections
Direction
Mixed performance
Direction inferred from the company’s description.
Scale
104.05
Year-on-year change in operating profit (%)
Wording
Conditional
How definitive the wording is.

Contents of this document

Earnings presentationSecond quarter of the fiscal year ending December 20267 items taken from the company’s own explanation
Financial Results Figures (The key points of this material are explained below)
Net Sales¥2,555 million+33.0%
Operating profit¥339 million+104.1%
Ordinary income¥338 million+101.7%
Net income¥226 million+231.3%
Selling, general and administrative expenses¥274 million
Operating profit margin
rate_pct13.3
Results for the three months of the current quarter
Net Sales
¥1,224 million+23.5%
Operating profit
¥143 million+438.5%
Ordinary income
¥142 million+428.3%
Quarterly net income
¥105 million
Year on year against the same period last year+¥118 million
Full-year earnings forecast
Net Sales
¥5,300 million
Operating profit
¥600 million
Ordinary income
¥590 million
Profit attributable to owners of the parent
¥360 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 Sales48.22%
Operating profit56.65%
Ordinary income57.44%
Profit attributable to owners of parent for the quarter63.01%
What the company explained in this material
Self-assessment against the planThe company's self-assessment against its own plan.
Progressing generally in line with forecasts / progressing within the expected range
Breakdown of Factors Affecting the ChangeReasons cited by the Company for the change in the figures.
  • Smart Messaging Business+¥97 million
    ComparisonYear on year
    DetailsExpansion of SMS delivery applications and an increase in the number of companies using RCS
  • AI Transformation Business+¥14 million
    ComparisonYear on year
    DetailsAn increase in the number of companies using Deep Predictor
  • Marketing Solutions Business+¥120 million
    ComparisonYear on year
    DetailsContribution to consolidated results from the acquisition of 株式会社ロウプ as a subsidiary
  • Smart Messaging Business-¥45 million
    ComparisonQuarter-on-quarter change
    DetailsA decrease in the number of SMS messages delivered
  • AI Transformation Business-¥21 million
    ComparisonQuarter-on-quarter change
    DetailsDelays in progress toward securing AI consulting projects
  • Marketing Solutions Business-¥39 million
    ComparisonQuarter-on-quarter change
    DetailsOrders for new projects fell below plan
New initiatives
  • Beginning commercial rollout of Deep Predictor through sales agents and transition to a SaaS-based growth model
  • Launch of Deep Predictor provision to 旭産業株式会社
  • Development of integrated RCS solution services
  • Focus on Deep Predictor's Custom and Assistant plans
Key KPIsA metric the company considers important as a management benchmark.
  • Number of customers9,140 companies
    Year on year against the same period last year+18.41%
  • Number of SMS messages delivered218.4 million messages
    Year on year against the same period last year+7.63%
  • ARPU for the Smart Messaging business¥11.7 10,000 per company
    Year on year against the same period last year▲7.09%
  • Number of domestic SMS messages delivered200.9 million messages
    Year on year against the same period last year+19.15%
  • Domestic market mix92 %
  • Revenue per employee (AI CROSS standalone)¥63.8 million per person
Unit price and quantity metricsThese figures show sales broken down by price and volume.
  • Number of customers9,140 companies
  • Number of SMS messages delivered218.4 million messages
  • ARPU (average revenue per customer)¥11.7 10,000 per company
Segment results
  • Smart Messaging Business
    Net Sales¥2,190 million (YoY +16.8%)
    Segment profit¥559 million (YoY +9.8%)
  • AI Transformation Business
    Net Sales¥84 million (YoY +83.5%)
    Segment profit¥1 million
  • Marketing Solutions Business
    Net Sales¥280 million
    Segment profit¥33 million
  • Adjustments
    Segment profit¥-255 million
Medium-term management plan targets
Target fiscal yearFY2026
Net Sales
Initial medium-term management plan¥5,500 million
Operating profit
Initial medium-term management plan¥750 million
Revenue per employee
Initial medium-term management plan¥71.4 million per person
Comparison with actual resultsActual revenue of ¥2,555 million and actual operating profit of ¥339 million
Contents of this document
ItemDetails
Document typeEarnings presentation
Fiscal Period CoveredSecond quarter of the fiscal year ending December 2026
Net Sales¥2,555 million (YoY +33.0%)
Operating profit¥339 million (YoY +104.1%)
Ordinary income¥338 million (YoY +101.7%)
Net income¥226 million (YoY +231.3%)
Operating profit marginrate_pct 13.3 / yoy_change_points Not disclosed
Selling, general and administrative expenses¥274 million
Results for the three months of the current quarterNet Sales ¥1,224 million (YoY +23.5%) / Operating profit ¥143 million (YoY +438.5%) / Ordinary income ¥142 million (YoY +428.3%) / Quarterly net income ¥105 million
Full-year earnings forecastNet Sales ¥5,300 million / Operating profit ¥600 million / Ordinary income ¥590 million / Profit attributable to owners of the parent ¥360 million
Progress against full-year forecastNet Sales 48.22% / Operating profit 56.65% / Ordinary income 57.44% / Profit attributable to owners of parent for the quarter 63.01%
Self-assessment against the planProgressing generally in line with forecasts / progressing within the expected range
Segment resultsSegment Smart Messaging Business / Net Sales ¥2,190 million (YoY +16.8%) / Segment profit ¥559 million (YoY +9.8%), Segment AI Transformation Business / Net Sales ¥84 million (YoY +83.5%) / Segment profit ¥1 million, Segment Marketing Solutions Business / Net Sales ¥280 million / Segment profit ¥33 million, Segment Adjustments / Segment profit ¥-255 million
Breakdown of Factors Affecting the ChangeComparison Year on year / Factors Smart Messaging Business / Amount +¥97 million / Details Expansion of SMS delivery applications and an increase in the number of companies using RCS, Comparison Year on year / Factors AI Transformation Business / Amount +¥14 million / Details An increase in the number of companies using Deep Predictor, Comparison Year on year / Factors Marketing Solutions Business / Amount +¥120 million / Details Contribution to consolidated results from the acquisition of 株式会社ロウプ as a subsidiary, Comparison Quarter-on-quarter change / Factors Smart Messaging Business / Amount -¥45 million / Details A decrease in the number of SMS messages delivered, Comparison Quarter-on-quarter change / Factors AI Transformation Business / Amount -¥21 million / Details Delays in progress toward securing AI consulting projects, Comparison Quarter-on-quarter change / Factors Marketing Solutions Business / Amount -¥39 million / Details Orders for new projects fell below plan
Key KPIsIndicator name Number of customers / Value 9,140 companies / Year on year against the same period last year +18.41%, Indicator name Number of SMS messages delivered / Value 218.4 million messages / Year on year against the same period last year +7.63%, Indicator name ARPU for the Smart Messaging business / Value ¥11.7 10,000 per company / Year on year against the same period last year ▲7.09%, Indicator name Number of domestic SMS messages delivered / Value 200.9 million messages / Year on year against the same period last year +19.15%, Indicator name Domestic market mix / Value 92 % / Year on year against the same period last year Not disclosed, Indicator name Revenue per employee (AI CROSS standalone) / Value ¥63.8 million per person / Year on year against the same period last year Not disclosed
Unit price and quantity metricsIndicator name Number of customers / Value 9,140 companies, Indicator name Number of SMS messages delivered / Value 218.4 million messages, Indicator name ARPU (average revenue per customer) / Value ¥11.7 10,000 per company
Medium-term management plan targetsTarget fiscal year FY2026 / Net Sales Initial medium-term management plan ¥5,500 million / Operating profit Initial medium-term management plan ¥750 million / Revenue per employee Initial medium-term management plan ¥71.4 million per person / Comparison with actual results Actual revenue of ¥2,555 million and actual operating profit of ¥339 million
New initiativesBeginning commercial rollout of Deep Predictor through sales agents and transition to a SaaS-based growth model, Launch of Deep Predictor provision to 旭産業株式会社, Development of integrated RCS solution services, Focus on Deep Predictor's Custom and Assistant plans
Items this document does not state (13)
Gross Profit MarginNumber 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 / ShareKey points of the Q&A

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.

Compared with the year-earlier period, revenue and profit growth were driven by the expansion of the Smart Messaging business, broader use of SMS delivery, an increase in the number of companies using RCS, an increase in the number of companies using Deep Predictor, the contribution to consolidated results from the acquisition of 株式会社ロウプ as a subsidiary, and the absence of shareholder benefit-related expenses incurred in the year-earlier period. Compared with the previous quarter, the decline in revenue and profit in the second quarter alone was attributable to the反動 from increased spot demand for SMS delivery in the previous quarter and delays in progress on orders for AI consulting projects, AI customization projects and 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.
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Corrections happenIf the company reissues this disclosure, the page is rebuilt from the corrected version and the revision number moves up.
Financial Results Briefing Materials for the Second Quarter of the Fiscal Year Ending December 2026 | AI CROSS Inc. (4476) timely disclosure | Komori