Worth reading
44Recurring
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
-1.7
%Wording
Conditional
How definitive the wording is.Results for this period
First quarter2024年２月１日～2024年４月30日Non-consolidated (standalone)Japanese GAAPNet Sales1,577¥ millionYear on year -1.7%Progress 25.2%
Operating profit45¥ millionYear on year -6.1%Progress 62.5%
Ordinary income48¥ millionYear on year -4.9%Progress 56.5%
Net income attributable to owners of the parent44¥ millionYear on year +5.9%
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 share3.17円
Financial position at period-end
Total assets3,698¥ million
of which net assets 1,888 ¥ millionEquity ratio 51.1%vs. prior year-end +1.0pt
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.
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥6,251 million (YoY -2.8%)
Operating profit¥72 million (YoY -49.4%)
Ordinary income¥85 million (YoY -45.5%)
Net incomeNot disclosed
Annual Dividend Forecast¥0 → ¥0
Factors Behind Changes in Business Performance
国内ライブ配信サービス市場における競争環境の変化の影響による減少傾向を回復するには至らず、月間平均ポイントPUは73千（前年同期比4.5%減）、月間平均ポイントARPPUは6,509円（同0.6%減）となった。一方、「メンバーシップ」の売上は引き続き順調に成長した。
Disclosure regarding the going concern assumption
Not 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
Material subsequent eventsNot applicable.
Depreciation and amortization¥12,155 thousand
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingNo
Issued Shares at Period-End13,966,000株
Treasury Shares at Period-End0 shares
| Item | Details |
|---|---|
| Fiscal Period Classification | First quarter |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Non-consolidated (standalone) |
| Period Covered | 2024年２月１日～2024年４月30日 |
| Net Sales | ¥1,577 million (YoY -1.7%) |
| Operating profit | ¥45 million (YoY -6.1%) |
| Ordinary income | ¥48 million (YoY -4.9%) |
| Profit attributable to owners of the parent | ¥44 million (YoY +5.9%) |
| Net income per share | 3.17円 |
| Equity ratio | End of the current fiscal period 51.1% / End of previous period 50.1% |
| Total assets | ¥3,698 million |
| Net assets | ¥1,888 million |
| Full-year earnings forecast | Net Sales ¥6,251 million (YoY -2.8%) / Operating profit ¥72 million (YoY -49.4%) / Ordinary income ¥85 million (YoY -45.5%) / Net income Not disclosed |
| Annual Dividend Forecast | ¥0 → ¥0 |
| Depreciation and amortization | ¥12,155 thousand |
| Disclosure regarding the going concern assumption | Not applicable. |
| Change in accounting policy | Changes due to revisions to standards No / Other changes No / Change in accounting estimate No / Restatement No |
| Material subsequent events | Not applicable. |
| Availability of Supplementary Financial Results Materials | Yes |
| Availability of Financial Results Briefing | No |
| Issued Shares at Period-End | 13,966,000株 |
| Treasury Shares at Period-End | 0 shares |
| Factors Behind Changes in Business Performance | 国内ライブ配信サービス市場における競争環境の変化の影響による減少傾向を回復するには至らず、月間平均ポイントPUは73千（前年同期比4.5%減）、月間平均ポイントARPPUは6,509円（同0.6%減）となった。一方、「メンバーシップ」の売上は引き続き順調に成長した。 |
Items this document does not state (15)
Operating MarginCash flows from operating activitiesCash flows from investing activitiesCash flows from financing activitiesCash and cash equivalents at end of periodRevision to Earnings ForecastPayout ratioShareholder Return PolicySegment revenueSegment profitRegional salesOrders received and order backlogImpairment lossBreakdown of extraordinary income (loss)Changes in the scope of consolidation
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.国内ライブ配信サービス市場における競争環境の変化による減少傾向を回復できず、月間平均ポイントPUとARPPUが低下した。一方、「メンバーシップ」の売上が順調に成長した。
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.