Worth reading
57In focus
Scored from 3 of 6 sectionsDirection
Neutral
Direction inferred from the company’s description.Scale
—
Displayed only when the document provides numerical figures.Wording
Avoiding a definitive answer
How definitive the wording is.Contents of this document
Summary of Q&AFiscal 2026 second quarter7 items taken from the company’s own explanation
Financial Results Figures (The key points of this material are explained below)
Selling, general and administrative expensesPersonnel expenses account for approximately half of total selling, general and administrative expenses. Amount and SG&A-to-sales ratio: Not disclosed.
What the company explained in this material
Self-assessment against the planThe company's self-assessment against its own plan.
The second quarter of fiscal 2026 finished above the internal plan.Key points of the Q&AKey questions raised by investors at the briefing and the company's answers
- Containing the increase in selling, general and administrative expenses and improving productivity through the use of AI
- Acquiring new customers and expanding transactions with existing customers through AI products
- Factors behind strong performance in the talent management business and its future growth
- Expansion of cross-border opportunities, including those targeting Greater China, K-Beauty and the United States
- Impact of changes to social media revenue-sharing rules and regulations on use by younger users
Breakdown of Factors Affecting the ChangeReasons cited by the Company for the change in the figures.
Strong performance in the talent management business led to upside in the creator-focused D2C/EC business and the creator support business. Amount: Not disclosed.
Assumptions Underlying the Business OutlookThe assumptions used by the company in preparing its forecast.
The company plans to make the necessary investments in personnel based on the growth potential and workload of each business, while improving productivity through the use of AI. Numerical assumptions: Not disclosed.New initiatives
- Rollout of the AI avatar livestreaming platform AnyLive, offering multilingual, 24-hour streaming
- Continued development of AI-powered advertising delivery infrastructure and automated video-generation tools
- Establishment of a marketing support structure for the United States
- Improved productivity through the use of AI and standardization of business processes
Market Size / Share
The company has stated that the US market is large, but specific market size and market share: Not disclosed.Number of employees
The number of employees has remained broadly flat since the beginning of 2026. Actual headcount: Not disclosed.| Item | Details |
|---|---|
| Document type | Summary of Q&A |
| Fiscal Period Covered | Fiscal 2026 second quarter |
| Selling, general and administrative expenses | Personnel expenses account for approximately half of total selling, general and administrative expenses. Amount and SG&A-to-sales ratio: Not disclosed. |
| Self-assessment against the plan | The second quarter of fiscal 2026 finished above the internal plan. |
| Breakdown of Factors Affecting the Change | Strong performance in the talent management business led to upside in the creator-focused D2C/EC business and the creator support business. Amount: Not disclosed. |
| Number of employees | The number of employees has remained broadly flat since the beginning of 2026. Actual headcount: Not disclosed. |
| Assumptions Underlying the Business Outlook | The company plans to make the necessary investments in personnel based on the growth potential and workload of each business, while improving productivity through the use of AI. Numerical assumptions: Not disclosed. |
| Market Size / Share | The company has stated that the US market is large, but specific market size and market share: Not disclosed. |
| Key points of the Q&A | Containing the increase in selling, general and administrative expenses and improving productivity through the use of AI, Acquiring new customers and expanding transactions with existing customers through AI products, Factors behind strong performance in the talent management business and its future growth, Expansion of cross-border opportunities, including those targeting Greater China, K-Beauty and the United States, Impact of changes to social media revenue-sharing rules and regulations on use by younger users |
| New initiatives | Rollout of the AI avatar livestreaming platform AnyLive, offering multilingual, 24-hour streaming, Continued development of AI-powered advertising delivery infrastructure and automated video-generation tools, Establishment of a marketing support structure for the United States, Improved productivity through the use of AI and standardization of business processes |
Items this document does not state (21)
Net SalesOperating profitOrdinary incomeNet incomeGross Profit MarginOperating profit marginResults for the three months of the current quarterFull-year earnings forecastProgress against full-year forecastSegment resultsKey KPIsUnit price and quantity metricsNumber of stores and locationsRisk amount incorporated into the outlookMedium-term management plan targetsFinancial targetsAnnual DividendPayout ratioAcquisition of treasury sharesCapital expendituresOrders received and order backlog
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.To strengthen communications with investors and ensure fair disclosure, similar disclosures will be made around the end of each quarter.
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.