Komori
Earnings presentation4482WILLs Inc.Information and Communications, Services and Others

Financial Results Presentation for the Third Quarter of the Fiscal Year Ending December 2026

For the nine months ended 30 September 2026, revenue was ¥5,277 million and operating profit was ¥1,150 million, with both exceeding the same period of the previous year. Revenue, operating profit, and net income are also progressing above plan relative to the full-year projections.

Worth reading
74In focus
Scored from 5 of 6 sections
Direction
Improvement
Direction inferred from the company’s description.
Scale
5277
¥ million
Wording
Conditional
How definitive the wording is.

Contents of this document

Earnings presentationThird quarter of the fiscal year ending December 202612 items taken from the company’s own explanation
Financial Results Figures (The key points of this material are explained below)
Net Sales¥5,277 million+120.8%
Operating profit¥1,150 million+122.1%
Ordinary income¥1,160 million+123.3%
Net income¥912 million+148.2%
Selling, general and administrative expenses¥1,121 million
Operating profit margin21.8%; year-on-year change: Not disclosed
Results for the three months of the current quarterPremium Benefits Club: ¥4,382 million; IR-navi: ¥241 million; sustainability solutions: ¥452 million; Other: ¥66 million; advertising business: ¥134 million. Operating profit was not explicitly stated as a standalone quarterly figure.
Full-year earnings forecast
Net Sales
¥6,750 million
Operating profit
¥1,500 million
Ordinary income
¥1,500 million
Net income
¥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 Sales78.2%
Operating profit76.7%
Net income96.0%
What the company explained in this material
Self-assessment against the planThe company's self-assessment against its own plan.
Progress exceeding plan
Breakdown of Factors Affecting the ChangeReasons cited by the Company for the change in the figures.
Higher average revenue per customer; expanded digital gift sales; increased gross profit resulting from higher revenue; impairment loss of ¥153 million on IR-navi development assets; use of tax loss carryforwards; recognition of deferred tax assets
Assumptions Underlying the Business OutlookThe assumptions used by the company in preparing its forecast.
The trend of performance being weighted toward the second half continued.
New initiatives
  • IR-navi is scheduled to be revamped as Global IR-navi and launched for sale in January 2027.
  • AI options, including AI minutes and summarization functions, are scheduled to be added around spring 2027.
  • Launch of IR-port, an AI-powered service that automatically generates integrated reports
  • Provision of Digital Benefits Club
Key KPIsA metric the company considers important as a management benchmark.
  • Number of companies adopting Premium Benefits Club116 companies
  • IR-navi investor relations platform customers370 companies
  • Companies with shareholder benefit programs1,715 companies
    Year on year against the same period last yearUp 56 companies from the end of the previous fiscal year
  • Number of individual shareholders (cumulative)9,198 10,000 people
    Year on year against the same period last yearIncreased for 12 consecutive years
Unit price and quantity metricsThese figures show sales broken down by price and volume.
Average revenue per customer for Premium Benefits Club increased. In terms of volume, the number of adopting companies was up 6 from the end of the previous fiscal year, to 116.
Segment results
Shareholder management platform business
Net Sales
¥5,142 million+122.7%
Premium Benefits Club (プレミアム優待倶楽部)
Net Sales
¥4,382 million+126.4%
IR-navi
Net Sales
¥241 million+99.2%
Sustainability solutions
Net Sales
¥452 million+109.6%
Other
Net Sales
¥66 million+99.6%
Advertising Business
Net Sales
¥134 million+73.5%
Points and owned-media web advertising
Net Sales
¥38 million+66.9%
Web advertising agency services and advertising games
Net Sales
¥96 million+76.5%
Medium-term management plan targets
FY2030
Net Sales
¥100 100 million
Market Size / Share
1,715 companies with shareholder benefit programs; 91.98 million individual shareholders in aggregate; equity market capitalization of ¥1,213 trillion, among other figures
Number of employees
Number of Employees138 people
Record date31 December 2025
Annual Dividend
¥18 per share
Interim
¥9 per share
End of period
¥9 per share
Payout ratio
38.30% (FY2026 forecast)
Contents of this document
ItemDetails
Document typeEarnings presentation
Fiscal Period CoveredThird quarter of the fiscal year ending December 2026
Net Sales¥5,277 million (YoY +120.8%)
Operating profit¥1,150 million (YoY +122.1%)
Ordinary income¥1,160 million (YoY +123.3%)
Net income¥912 million (YoY +148.2%)
Operating profit margin21.8%; year-on-year change: Not disclosed
Selling, general and administrative expenses¥1,121 million
Results for the three months of the current quarterPremium Benefits Club: ¥4,382 million; IR-navi: ¥241 million; sustainability solutions: ¥452 million; Other: ¥66 million; advertising business: ¥134 million. Operating profit was not explicitly stated as a standalone quarterly figure.
Full-year earnings forecastNet Sales ¥6,750 million / Operating profit ¥1,500 million / Ordinary income ¥1,500 million / Net income ¥950 million
Progress against full-year forecastNet Sales 78.2% / Operating profit 76.7% / Net income 96.0%
Self-assessment against the planProgress exceeding plan
Segment resultsShareholder management platform business Net Sales ¥5,142 million (YoY +122.7%) / Premium Benefits Club (プレミアム優待倶楽部) Net Sales ¥4,382 million (YoY +126.4%) / IR-navi Net Sales ¥241 million (YoY +99.2%) / Sustainability solutions Net Sales ¥452 million (YoY +109.6%) / Other Net Sales ¥66 million (YoY +99.6%) / Advertising Business Net Sales ¥134 million (YoY +73.5%) / Points and owned-media web advertising Net Sales ¥38 million (YoY +66.9%) / Web advertising agency services and advertising games Net Sales ¥96 million (YoY +76.5%)
Breakdown of Factors Affecting the ChangeHigher average revenue per customer; expanded digital gift sales; increased gross profit resulting from higher revenue; impairment loss of ¥153 million on IR-navi development assets; use of tax loss carryforwards; recognition of deferred tax assets
Key KPIsIndicator name Number of companies adopting Premium Benefits Club / Value 116 companies / Year on year against the same period last year Not disclosed, Indicator name IR-navi investor relations platform customers / Value 370 companies / Year on year against the same period last year Not disclosed, Indicator name Companies with shareholder benefit programs / Value 1,715 companies / Year on year against the same period last year Up 56 companies from the end of the previous fiscal year, Indicator name Number of individual shareholders (cumulative) / Value 9,198 10,000 people / Year on year against the same period last year Increased for 12 consecutive years
Unit price and quantity metricsAverage revenue per customer for Premium Benefits Club increased. In terms of volume, the number of adopting companies was up 6 from the end of the previous fiscal year, to 116.
Number of employeesNumber of Employees 138 people / Record date 31 December 2025
Assumptions Underlying the Business OutlookThe trend of performance being weighted toward the second half continued.
Medium-term management plan targetsFY2030 Net Sales ¥100 100 million
Annual Dividend¥18 per share
Payout ratio38.30% (FY2026 forecast)
Market Size / Share1,715 companies with shareholder benefit programs; 91.98 million individual shareholders in aggregate; equity market capitalization of ¥1,213 trillion, among other figures
New initiativesIR-navi is scheduled to be revamped as Global IR-navi and launched for sale in January 2027., AI options, including AI minutes and summarization functions, are scheduled to be added around spring 2027., Launch of IR-port, an AI-powered service that automatically generates integrated reports, Provision of Digital Benefits Club
Items this document does not state (8)
Gross Profit MarginNumber of stores and locationsRisk amount incorporated into the outlookFinancial targetsAcquisition 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.

Higher average revenue per customer for Premium Benefits Club and expanded digital gift sales contributed to higher revenue, while increased gross profit resulting from higher revenue drove operating profit. The use of tax loss carryforwards and recognition of deferred tax assets made a temporary contribution to net income.

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 Presentation for the Third Quarter of the Fiscal Year Ending December 2026 | WILLs Inc. (4482) timely disclosure | Komori