Results for this period
First quarter1 January 2026–31 March 2026ConsolidatedIFRSThe 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.
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.
Stacked from zero: upward is an increase in cash, downward a decrease (in ¥ million).The net change represented by the dotted line is the total of three items, calculated from figures provided by the company.
The Marketing Platform increased by ¥812 million, the Partner Growth Platform decreased by ¥484 million, and the D2C/EC Platform increased by ¥4,791 million. The Marketing business benefited from renewed efforts to strengthen its sales structure, while the D2C/EC business benefited from the consolidation of Sun Smile Co., Ltd., growth in the Southeast Asian market, new customer acquisition and upselling to existing customers. The Partner Growth business was affected by changes in market conditions.
No applicable matters
| Item | Details |
|---|---|
| Fiscal Period Classification | First quarter |
| Accounting standards | IFRS |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 1 January 2026–31 March 2026 |
| Net Sales | ¥17,742 million (YoY +40.3%) |
| Operating profit | ¥193 million (YoY -35.2%) |
| Ordinary income | ¥174 million (YoY +49.6%) |
| Profit attributable to owners of the parent | ¥169 million (YoY +402.5%) |
| Net income per share | ¥2.83 |
| Equity ratio | End of the current fiscal period 34.8 / End of previous period 37.4 |
| Total assets | ¥49,992 million |
| Net assets | ¥17,528 million |
| Cash flows from operating activities | ¥525 million |
| Cash flows from investing activities | ¥-753 million |
| Cash flows from financing activities | ¥697 million |
| Cash and cash equivalents at end of period | ¥9,107 million |
| Full-year earnings forecast | Net Sales ¥79,110 million (YoY +38.1%) / Operating profit ¥3,060 million (YoY +70.1%) / Ordinary income ¥2,510 million (YoY +78.1%) / Net income ¥1,630 million (YoY +75.8%) |
| Annual Dividend Forecast | ¥2 → ¥2（0.0%） |
| Regional sales | Region Japan and South Korea / Current-period percentage 49% / Year-on-year percentage 38%, Region Southeast Asia / Current-period percentage 43% / Year-on-year percentage 53%, Region India, Greater China and other regions / Current-period percentage 8% / Year-on-year percentage 9% |
| Depreciation and amortization | ¥597 million |
| Impairment loss | ¥6 million (net impairment loss on trade and other receivables) |
| Disclosure regarding the going concern assumption | No applicable matters |
| Change in accounting policy | Changes due to revisions to standards No / Other changes No / Change in accounting estimate No / Restatement Not disclosed |
| Changes in the scope of consolidation | New Number of companies 1 / Company name 株式会社サン・スマイル / Excluded Number of companies 0 / Company name Not disclosed |
| Material subsequent events | No applicable matters. |
| Availability of Supplementary Financial Results Materials | Yes |
| Availability of Financial Results Briefing | Yes (online sessions for institutional investors and individual investors) |
| Issued Shares at Period-End | 61,386,700 Shares |
| Treasury Shares at Period-End | 1,250,000 Shares |
| Factors Behind Changes in Business Performance | The Marketing Platform increased by ¥812 million, the Partner Growth Platform decreased by ¥484 million, and the D2C/EC Platform increased by ¥4,791 million. The Marketing business benefited from renewed efforts to strengthen its sales structure, while the D2C/EC business benefited from the consolidation of Sun Smile Co., Ltd., growth in the Southeast Asian market, new customer acquisition and upselling to existing customers. The Partner Growth business was affected by changes in market conditions. |
Items this document does not state (8)
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 Marketing business and corporate support services in the D2C/EC business maintained high growth, while also incorporating growth from M&A. In the Partner Growth business, however, changes in market conditions affected profitability.