Worth reading
81Important
Scored from 4 of 6 sectionsDirection
Deterioration
Direction inferred from the company’s description.Scale
750
¥ million (decrease in full-year revenue forecast)Wording
Conditional
How definitive the wording is.Contents of this document
Earnings presentationThird quarter of the fiscal year ending May 20268 items taken from the company’s own explanation
Financial Results Figures (The key points of this material are explained below)
Net Sales3,327 million yen+2.0%
Operating profit26 million yen-25.4%
Ordinary income49 million yen-5.2%
Net income¥7 million profit attributable to owners of the parent
Selling, general and administrative expenses1,094 million yen
Results for the three months of the current quarterFor the quarterly trend, standalone revenue for the third quarter of the fiscal year ending May 2026 was ¥1,107 million on a consolidated basis, ¥460 million for the Creation Business, and ¥647 million for the Solutions Business. Standalone quarterly profit figures were not disclosed.
Full-year earnings forecast
Net Sales
4,580 million yen
Operating profit
85 million yen
Ordinary income
110 million yen
Profit attributable to owners of the parent
45 million yen
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 Sales72.7%
Operating profit31.1%
Ordinary income44.9%
Profit attributable to owners of the parent16.7%
What the company explained in this material
Breakdown of Factors Affecting the ChangeReasons cited by the Company for the change in the figures.
Year-on-year change in operating incomeChange from operating income of ¥35 million in the third quarter of the fiscal year ended May 2025 to operating income of ¥26 million in the third quarter of the fiscal year ending May 2026
Net Sales+¥64 million
Cost of sales-¥135 million
Advertising expenses+¥42 million
Personnel Expenses+¥17 million
Other SG&A expenses+¥2 million
New initiatives
- Established セキュア・バンク株式会社 on 1 April 2026 and launched businesses in information security, AI and data analytics, and IaaS, SaaS and PaaS.
- Strengthen alliances with corporations in the content services business
- Proactively introduce AI into system development services and promote support for customers adopting AI
- Expand tool sales and bespoke tools in kitting support services
Key KPIsA metric the company considers important as a management benchmark.
- Number of devices kitted55,000 devices monthly, per project
- Number of employees (consolidated)221 people
- Solar power generation1,760 MWh
- Group electricity consumption297 MWh
- Equity ratio83.7 %
Segment results
Creation Business
Net Sales
1,398 million yen+8.0%
Solutions Business
Net Sales
1,929 million yen-1.9%
Market Size / Share
- Domestic DX-related investment¥92,666 hundred million FY2030 estimate
- Mobile content-related market¥104,803 hundred million 2024
- Domestic software market¥87,261 hundred million 2029 forecast
- Domestic IT services market expenditure¥96,625 hundred million 2029 forecast
- Digital talent recruitment and utilization support services market¥17,598 100 million FY2026
Number of employees
Number of Employees221 people
Record date30 November 2025
Annual Dividend
Annual dividend per share3 yen
Payout ratio
Rate256.4 %
| Item | Details |
|---|---|
| Document type | Earnings presentation |
| Fiscal Period Covered | Third quarter of the fiscal year ending May 2026 |
| Net Sales | 3,327 million yen (YoY +2.0%) |
| Operating profit | 26 million yen (YoY -25.4%) |
| Ordinary income | 49 million yen (YoY -5.2%) |
| Net income | ¥7 million (profit attributable to owners of the parent) |
| Selling, general and administrative expenses | 1,094 million yen |
| Results for the three months of the current quarter | For the quarterly trend, standalone revenue for the third quarter of the fiscal year ending May 2026 was ¥1,107 million on a consolidated basis, ¥460 million for the Creation Business, and ¥647 million for the Solutions Business. Standalone quarterly profit figures were not disclosed. |
| Full-year earnings forecast | Net Sales 4,580 million yen / Operating profit 85 million yen / Ordinary income 110 million yen / Profit attributable to owners of the parent 45 million yen |
| Progress against full-year forecast | Net Sales 72.7% / Operating profit 31.1% / Ordinary income 44.9% / Profit attributable to owners of the parent 16.7% |
| Segment results | Creation Business Net Sales 1,398 million yen (YoY +8.0%) / Profit Not disclosed / Solutions Business Net Sales 1,929 million yen (YoY -1.9%) / Profit Not disclosed |
| Breakdown of Factors Affecting the Change | Year-on-year change in operating income Change from operating income of ¥35 million in the third quarter of the fiscal year ended May 2025 to operating income of ¥26 million in the third quarter of the fiscal year ending May 2026 / Net Sales +¥64 million / Cost of sales -¥135 million / Advertising expenses +¥42 million / Personnel Expenses +¥17 million / Other SG&A expenses +¥2 million |
| Key KPIs | Indicator name Number of devices kitted / Value 55,000 devices (monthly, per project) / Year on year against the same period last year Not disclosed, Indicator name Number of employees (consolidated) / Value 221 people / Year on year against the same period last year Not disclosed, Indicator name Solar power generation / Value 1,760 MWh / Year on year against the same period last year Not disclosed, Indicator name Group electricity consumption / Value 297 MWh / Year on year against the same period last year Not disclosed, Indicator name Equity ratio / Value 83.7 % / Year on year against the same period last year Not disclosed |
| Number of employees | Number of Employees 221 people / Record date 30 November 2025 / Changes during the period and hiring plan Not disclosed |
| Annual Dividend | Annual dividend per share 3 yen / Interim and Year-End Breakdown Not disclosed |
| Payout ratio | Rate 256.4 % / Total payout ratio Not disclosed / DOE Not disclosed |
| Market Size / Share | Market Domestic DX-related investment / Value ¥92,666 hundred million (FY2030 estimate), Market Mobile content-related market / Value ¥104,803 hundred million (2024), Market Domestic software market / Value ¥87,261 hundred million (2029 forecast), Market Domestic IT services market expenditure / Value ¥96,625 hundred million (2029 forecast), Market Digital talent recruitment and utilization support services market / Value ¥17,598 100 million (FY2026) |
| New initiatives | Established セキュア・バンク株式会社 on 1 April 2026 and launched businesses in information security, AI and data analytics, and IaaS, SaaS and PaaS., Strengthen alliances with corporations in the content services business, Proactively introduce AI into system development services and promote support for customers adopting AI, Expand tool sales and bespoke tools in kitting support services |
Items this document does not state (13)
Gross Profit MarginOperating profit marginSelf-assessment against the planUnit price and quantity metricsNumber of stores and locationsAssumptions Underlying the Business OutlookRisk amount incorporated into the outlookMedium-term management plan targetsFinancial 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.The company cited lower-than-expected revenue due to a review of the advertising strategy for its content services, insufficient recruitment for its business support services, and higher cost of sales, including outsourcing expenses associated with the growth of kitting support services (outsourced services) despite revenue falling below expectations.
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.