Komori
Earnings4813ACCESS CO.,LTD.Information and Communications, Services and Others

Summary of Financial Results for the First Quarter of the Fiscal Year Ending January 2027 (Japanese GAAP) (Consolidated)

In the first quarter, net sales increased 18.0% year on year, driven by the contribution from a large project in the Network business, and the operating loss narrowed significantly. Ordinary income and net income both turned profitable from losses in the same quarter of the previous year.

Worth reading
59In focus
Scored from 4 of 6 sections
Direction
Improvement
Direction inferred from the company’s description.
Scale
18
%
Wording
Conditional
How definitive the wording is.

Results for this period

First quarter1 February 2026–30 April 2026ConsolidatedJapanese GAAP
Net Sales6,157million yenYear on year +18.0%Progress 26.8%
Operating profit-9million yen
Ordinary income104million yenProgress 12.4%
Net income attributable to owners of the parent88million yenProgress 14.4%

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¥2.35
Financial position at period-end
Total assets16,180million yen
of which net assets 6,783 million yenEquity ratio 41.8%vs. prior year-end +2.2pt

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 revenueIoT Business 2,330,878 thousand yen (YoY -30.2%), Web Platform business 467,338 thousand yen (YoY -10.3%), Network Business 3,359,339 thousand yen (YoY +147.0%)
Segment profitIoT Business -124,690 thousand yen, Web Platform business -51,138 thousand yen, Network Business 136,838 thousand yen
Outlook and shareholder returns
Full-year earnings forecast
Net Sales23,000 million yen (YoY +19.7%)
Operating profit800 million yen
Ordinary income840 million yen
Net income610 million yen
Revision to Earnings ForecastNo revision
Annual Dividend Forecast0 yen → Not disclosed
Factors Behind Changes in Business Performance

Overall revenue increased and the loss narrowed, due to the contribution from a large project received in the previous year in the Network business. In the IoT business, the factors behind the decline in revenue and profit were the reversal of the boost from a large project in the previous year and the conservative recognition of estimated future costs. In the Web Platform business, a slight decline in domestic sales led to lower revenue and profit.

Disclosure regarding the going concern assumption

Disclosure of significant events, etc. While events that raise significant doubt about the going-concern assumption continue, it was determined that no material uncertainty exists. The notes section states, “None applicable.”

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 None
Impairment loss15,277 thousand yen
Breakdown of extraordinary income (loss)Extraordinary income Not disclosed / Extraordinary loss Impairment Losses 15,277 thousand yen
Depreciation and amortization336,432 thousand yen
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingNo
Issued Shares at Period-End39,962,100 Shares
Treasury Shares at Period-End2,447,808 Shares
Results for this period
ItemDetails
Fiscal Period ClassificationFirst quarter
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 February 2026–30 April 2026
Net Sales6,157 million yen (YoY +18.0%)
Operating profit-9 million yen
Ordinary income104 million yen
Profit attributable to owners of the parent88 million yen
Net income per share¥2.35
Equity ratioEnd of the current fiscal period 41.8 / End of previous period 39.6
Total assets16,180 million yen
Net assets6,783 million yen
Full-year earnings forecastNet Sales 23,000 million yen (YoY +19.7%) / Operating profit 800 million yen / Ordinary income 840 million yen / Net income 610 million yen
Revision to Earnings ForecastNo revision
Annual Dividend Forecast0 yen → Not disclosed
Segment revenueIoT Business 2,330,878 thousand yen (YoY -30.2%), Web Platform business 467,338 thousand yen (YoY -10.3%), Network Business 3,359,339 thousand yen (YoY +147.0%)
Segment profitIoT Business -124,690 thousand yen, Web Platform business -51,138 thousand yen, Network Business 136,838 thousand yen
Depreciation and amortization336,432 thousand yen
Impairment loss15,277 thousand yen
Breakdown of extraordinary income (loss)Extraordinary income Not disclosed / Extraordinary loss Impairment Losses 15,277 thousand yen
Disclosure regarding the going concern assumptionDisclosure of significant events, etc. While events that raise significant doubt about the going-concern assumption continue, it was determined that no material uncertainty exists. The notes section states, “None applicable.”
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 None
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingNo
Issued Shares at Period-End39,962,100 Shares
Treasury Shares at Period-End2,447,808 Shares
Factors Behind Changes in Business PerformanceOverall revenue increased and the loss narrowed, due to the contribution from a large project received in the previous year in the Network business. In the IoT business, the factors behind the decline in revenue and profit were the reversal of the boost from a large project in the previous year and the conservative recognition of estimated future costs. In the Web Platform business, a slight decline in domestic sales led to lower revenue and profit.
Items this document does not state (10)
Operating MarginCash flows from operating activitiesCash flows from investing activitiesCash flows from financing activitiesCash and cash equivalents at end of periodPayout ratioShareholder Return PolicyRegional salesOrders received and order backlogMaterial 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 the contribution from a large project received by the Network business in the previous year. In the IoT business, the factors behind the decline in revenue and profit were the reversal of the boost from a large project in the previous year and the conservative recognition of estimated future costs. In the Web Platform business, a slight decline in domestic sales led to lower revenue and profit.

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Summary of Financial Results for the First Quarter of the Fiscal Year Ending January 2027 (Japanese GAAP) (Consolidated) | ACCESS CO.,LTD. (4813) timely disclosure | Komori