Worth reading
65In focus
0–100. This measures how worthwhile something is to read, not how good or bad the company is.Direction
Mixed performance
Direction inferred from the company’s description.Scale
197.7
Year-on-year change in operating profit (%)Wording
Conditional
How definitive the wording is.Contents of this document
Earnings presentationFirst quarter of the fiscal year ending December 202610 items taken from the company’s own explanation
Financial Results Figures (The key points of this material are explained below)
Net Sales¥1,049 million+124.8%
Operating profit¥115 million+197.7%
Ordinary income¥118 million+203.4%
Net income¥81 million+234.0%
Selling, general and administrative expenses¥339 million
Gross Profit Margin11.0% (year-on-year change in percentage points: not disclosed)
Operating profit margin11.0% (year-on-year change in percentage points: not disclosed)
Results for the three months of the current quarterRevenue: ¥1,049 million; gross profit: ¥455 million; selling, general and administrative expenses: ¥339 million; operating profit: ¥115 million; ordinary profit: ¥118 million; net income: ¥81 million
Full-year earnings forecast
Net Sales
¥6,750 million
Operating profit
¥1,500 million
Ordinary income
¥1,500 million
Net income for the current fiscal year
¥950 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 Sales15.5%
Operating profit7.7%
Net income for the current fiscal year8.5%
What the company explained in this material
Self-assessment against the planThe company's self-assessment against its own plan.
Profit at each level is progressing in line with the initial plan. First-quarter revenue represented 15.5% of the full-year plan, a slightly stronger start than usualBreakdown of Factors Affecting the ChangeReasons cited by the Company for the change in the figures.
¥293 million reversal of the allowance for doubtful accounts and a ¥293 million loss on extinguishment of shares in an absorption-type merger. Other performance factors were described as higher average customer spending and new orders for Premium Benefits Club, lower revenue from the advertising business, the shift of sustainability solutions projects to the second half, and higher personnel expenses
Assumptions Underlying the Business OutlookThe assumptions used by the company in preparing its forecast.
The trend of performance being weighted toward the second half is expected to continue. Numerical assumptions for foreign exchange rates, raw material prices, interest rates and other factors: not disclosedNew initiatives
- Proposal launch for the next-generation IR platform “IR-port”
- Publication of a tie-up book with a startup originating from the Matsuo Institute at the University of Tokyo and planned seminar
- Management efficiency improvements through an absorption-type merger, along with investment in human resources and base-pay increases to support growth
Key KPIsA metric the company considers important as a management benchmark.
- Premium Benefits Club customers108 companies
- IR-navi investor relations platform customers369 companies
- Number of individual shareholders (cumulative)8,359 10,000 peopleYear on year against the same period last yearIncreased for 11 consecutive years
- Companies with shareholder benefit programs1,679 companiesYear on year against the same period last yearIncreased by 106 companies
Unit price and quantity metricsThese figures show sales broken down by price and volume.
Premium Benefits Club had 108 customers, a net decrease of 2 from the end of the previous fiscal year, while transaction value per customer increased. Revenue was ¥887 million, or 139.3% of the year-earlier quarterSegment results
Shareholder management platform business
Net Sales
¥999 million+129.9%
Advertising Business
Net Sales
¥49 million+67.6%
Medium-term management plan targets
Revenue of ¥10 billion in FY2030. Comparison with actual results: not disclosedMarket Size / Share
Household financial assets of approximately ¥1,200 trillion, 83.59 million individual shareholders, and 1,679 companies offering shareholder benefits. Market share: not disclosedNumber of employees
138 (consolidated employees and other personnel, including officers and non-regular employees, as of 31 December 2025). Changes during the period and the hiring plan: not disclosed| Item | Details |
|---|---|
| Document type | Earnings presentation |
| Fiscal Period Covered | First quarter of the fiscal year ending December 2026 |
| Net Sales | ¥1,049 million (YoY +124.8%) |
| Operating profit | ¥115 million (YoY +197.7%) |
| Ordinary income | ¥118 million (YoY +203.4%) |
| Net income | ¥81 million (YoY +234.0%) |
| Gross Profit Margin | 11.0% (year-on-year change in percentage points: not disclosed) |
| Operating profit margin | 11.0% (year-on-year change in percentage points: not disclosed) |
| Selling, general and administrative expenses | ¥339 million |
| Results for the three months of the current quarter | Revenue: ¥1,049 million; gross profit: ¥455 million; selling, general and administrative expenses: ¥339 million; operating profit: ¥115 million; ordinary profit: ¥118 million; net income: ¥81 million |
| Full-year earnings forecast | Net Sales ¥6,750 million / Operating profit ¥1,500 million / Ordinary income ¥1,500 million / Net income for the current fiscal year ¥950 million |
| Progress against full-year forecast | Net Sales 15.5% / Operating profit 7.7% / Net income for the current fiscal year 8.5% |
| Self-assessment against the plan | Profit at each level is progressing in line with the initial plan. First-quarter revenue represented 15.5% of the full-year plan, a slightly stronger start than usual |
| Segment results | Shareholder management platform business Net Sales ¥999 million (YoY +129.9%) / Advertising Business Net Sales ¥49 million (YoY +67.6%) |
| Breakdown of Factors Affecting the Change | ¥293 million reversal of the allowance for doubtful accounts and a ¥293 million loss on extinguishment of shares in an absorption-type merger. Other performance factors were described as higher average customer spending and new orders for Premium Benefits Club, lower revenue from the advertising business, the shift of sustainability solutions projects to the second half, and higher personnel expenses |
| Key KPIs | Indicator name Premium Benefits Club customers / Value 108 companies / Year on year against the same period last year Not disclosed, Indicator name IR-navi investor relations platform customers / Value 369 companies / Year on year against the same period last year Not disclosed, Indicator name Number of individual shareholders (cumulative) / Value 8,359 10,000 people / Year on year against the same period last year Increased for 11 consecutive years, Indicator name Companies with shareholder benefit programs / Value 1,679 companies / Year on year against the same period last year Increased by 106 companies |
| Unit price and quantity metrics | Premium Benefits Club had 108 customers, a net decrease of 2 from the end of the previous fiscal year, while transaction value per customer increased. Revenue was ¥887 million, or 139.3% of the year-earlier quarter |
| Number of employees | 138 (consolidated employees and other personnel, including officers and non-regular employees, as of 31 December 2025). Changes during the period and the hiring plan: not disclosed |
| Assumptions Underlying the Business Outlook | The trend of performance being weighted toward the second half is expected to continue. Numerical assumptions for foreign exchange rates, raw material prices, interest rates and other factors: not disclosed |
| Medium-term management plan targets | Revenue of ¥10 billion in FY2030. Comparison with actual results: not disclosed |
| Market Size / Share | Household financial assets of approximately ¥1,200 trillion, 83.59 million individual shareholders, and 1,679 companies offering shareholder benefits. Market share: not disclosed |
| New initiatives | Proposal launch for the next-generation IR platform “IR-port”, Publication of a tie-up book with a startup originating from the Matsuo Institute at the University of Tokyo and planned seminar, Management efficiency improvements through an absorption-type merger, along with investment in human resources and base-pay increases to support growth |
Items this document does not state (9)
Number of stores and locationsRisk amount incorporated into the outlookFinancial targetsAnnual DividendPayout ratioAcquisition of treasury sharesCapital expendituresOrders received and order backlogKey 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.Premium Benefits Club benefited from higher sales of shareholder benefit points to existing customers, new orders and higher average customer spending. The increase in gross profit from higher revenue absorbed the decline in profit from the advertising business and higher personnel expenses, while management streamlining following the absorption-type merger of a consolidated subsidiary also contributed. In sustainability solutions, projects including integrated reports shifted to the second half, while the advertising business reported lower revenue.
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.