Worth reading
59In 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
70
¥ millions (operating profit)Wording
Conditional
How definitive the wording is.Contents of this document
Earnings briefing transcriptSecond quarter of the fiscal year ending August 20269 items taken from the company’s own explanation
Financial Results Figures (The key points of this material are explained below)
Net Sales¥2,809 million+102.7%
Operating profit¥70 million
Net income¥36 million
Gross Profit MarginGPU Server business: 56.5%
Full-year earnings forecast
Operating profit
¥81 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 SalesApproximately 50%
Gross profitApproximately 50%
Operating profit85.8%
Net income for the current fiscal year98.3%
What the company explained in this material
Self-assessment against the planThe company's self-assessment against its own plan.
Revenue and gross profit were in line with the plan, while operating profit and net income were well ahead of plan due to greater-than-expected profit improvementKey points of the Q&AKey questions raised by investors at the briefing and the company's answers
Not disclosed (a Q&A compilation is scheduled for release at a later date)Breakdown of Factors Affecting the ChangeReasons cited by the Company for the change in the figures.
- Provision for bonuses linked to consolidated performance¥42 million
- Impairment loss resulting from the downturn in the cryptoasset market¥23 million
- Increased demand for AI development, larger projects and higher unit prices
Assumptions Underlying the Business OutlookThe assumptions used by the company in preparing its forecast.
- Higher selling, general and administrative expenses associated with new graduate recruitment in April
- Market volatility in the GPU Server business
New initiatives
- Collaboration with domestic tablet manufacturer LIMNO
- Collaboration with SIOS Technology's Gruagent Gate
- Collaboration with 勤次郎's HRM services
- Company-wide AI training beginning in May 2026
- Development of a new business combining GPU servers and AI products for offline environments
- Development of automotive design support software and a local LLM design support application
Key KPIsA metric the company considers important as a management benchmark.
- Cumulative number of AIZE IDs150,000 ID
- Number of companies using PRISMMore than 40
- Number of アルろく for LINE WORKS IDs4,000 ID
- Reduction in man-hours for automotive design software4,000 Hours/year
- Increase in average monthly revenue per employee¥35 10,000/month
Unit price and quantity metricsThese figures show sales broken down by price and volume.
Average monthly revenue per employee increased by approximately ¥350,000. In the AI Solutions business, larger projects and higher unit prices contributed. Customer numbers and sales volumes were not disclosedSegment results
AI Solutions BusinessRevenue grew approximately 118.3% year on year, with both revenue and operating profit reaching record highs for a first half
Engineering BusinessRevenue and profit are gradually recovering; specific amounts not disclosed
GPU Server businessOperating loss of ¥52 million; gross margin of 56.5% (47.4% in the same period of the previous year)
Number of employees
Number of employees not disclosed. The group began company-wide AI training in May 2026 and continues to recruit new graduates| Item | Details |
|---|---|
| Document type | Earnings briefing transcript |
| Fiscal Period Covered | Second quarter of the fiscal year ending August 2026 |
| Net Sales | ¥2,809 million (YoY +102.7%) |
| Operating profit | ¥70 million |
| Net income | ¥36 million |
| Gross Profit Margin | GPU Server business: 56.5% |
| Full-year earnings forecast | Operating profit ¥81 million / Net Sales Not disclosed / Gross profit Not disclosed / Net income for the current fiscal year Not disclosed |
| Progress against full-year forecast | Net Sales Approximately 50% / Gross profit Approximately 50% / Operating profit 85.8% / Net income for the current fiscal year 98.3% |
| Self-assessment against the plan | Revenue and gross profit were in line with the plan, while operating profit and net income were well ahead of plan due to greater-than-expected profit improvement |
| Segment results | AI Solutions Business Revenue grew approximately 118.3% year on year, with both revenue and operating profit reaching record highs for a first half / Engineering Business Revenue and profit are gradually recovering; specific amounts not disclosed / GPU Server business Operating loss of ¥52 million; gross margin of 56.5% (47.4% in the same period of the previous year) |
| Breakdown of Factors Affecting the Change | Factors Provision for bonuses linked to consolidated performance / Amount ¥42 million, Factors Impairment loss resulting from the downturn in the cryptoasset market / Amount ¥23 million, Factors Increased demand for AI development, larger projects and higher unit prices / Amount Not disclosed |
| Key KPIs | Indicator name Cumulative number of AIZE IDs / Value 150,000 ID / Year on year against the same period last year Not disclosed, Indicator name Number of companies using PRISM / Value More than 40 / Year on year against the same period last year Not disclosed, Indicator name Number of アルろく for LINE WORKS IDs / Value 4,000 ID / Year on year against the same period last year Not disclosed, Indicator name Reduction in man-hours for automotive design software / Value 4,000 Hours/year / Year on year against the same period last year Not disclosed, Indicator name Increase in average monthly revenue per employee / Value ¥35 10,000/month / Year on year against the same period last year Not disclosed |
| Unit price and quantity metrics | Average monthly revenue per employee increased by approximately ¥350,000. In the AI Solutions business, larger projects and higher unit prices contributed. Customer numbers and sales volumes were not disclosed |
| Number of employees | Number of employees not disclosed. The group began company-wide AI training in May 2026 and continues to recruit new graduates |
| Assumptions Underlying the Business Outlook | Higher selling, general and administrative expenses associated with new graduate recruitment in April, Market volatility in the GPU Server business |
| Key points of the Q&A | Not disclosed (a Q&A compilation is scheduled for release at a later date) |
| New initiatives | Collaboration with domestic tablet manufacturer LIMNO, Collaboration with SIOS Technology's Gruagent Gate, Collaboration with 勤次郎's HRM services, Company-wide AI training beginning in May 2026, Development of a new business combining GPU servers and AI products for offline environments, Development of automotive design support software and a local LLM design support application |
Items this document does not state (14)
Ordinary incomeOperating profit marginSelling, general and administrative expensesResults for the three months of the current quarterNumber of stores and locationsRisk amount incorporated into the outlookMedium-term management plan targetsFinancial targetsAnnual DividendPayout ratioAcquisition of treasury sharesCapital expendituresOrders received and order backlogMarket Size / Share
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.Demand for generative AI and AI agent development increased in the AI Solutions business, while larger projects and higher unit prices also contributed. In the Engineering business, the impact of the decline in personnel in the previous fiscal year subsided. In the GPU Server business, the gross margin improved as the business shifted from servers for mining to servers for AI training. The company cited higher selling, general and administrative expenses associated with new graduate recruitment and market volatility in the GPU Server business as reasons for not revising its full-year forecast upward.
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