Worth reading
50Recurring
0–100. This measures how worthwhile something is to read, not how good or bad the company is.Direction
Improvement
Direction inferred from the company’s description.Scale
20.7
%Wording
Conditional
How definitive the wording is.Results for this period
Interim period (second quarter)2024年2月1日〜2024年7月31日Non-consolidated (standalone)Japanese GAAPNet Sales3,268¥ millionYear on year +2.0%Progress 50.0%
Operating profit132¥ millionYear on year +20.7%Progress 80.0%
Ordinary income144¥ millionYear on year +24.7%Progress 77.0%
Net income attributable to owners of the parent111¥ millionYear on year +20.4%
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 share¥8.00
Financial position at period-end
Total assets3,893¥ million
of which net assets 1,955 ¥ millionEquity ratio 50.2%vs. prior year-end +0.1pt
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.
Cash inflows and outflows
Operating+234,731
Investment-20,017
Financials-60
Net change+214,654
Stacked from zero: upward is an increase in cash, downward a decrease (in ¥ thousand).The net change represented by the dotted line is the total of three items, calculated from figures provided by the company.
Cash and cash equivalents at end of period¥2,474,609 thousand
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥6,536 million (YoY +1.6%)
Operating profit¥165 million (YoY +15.8%)
Ordinary income¥187 million (YoY +19.3%)
Net incomeNot disclosed
Annual Dividend Forecast¥0 → ¥0
Factors Behind Changes in Business Performance
月間平均ポイントPUは前年同期比3.4％減となった一方、ARPPUは2.6％増。「メンバーシップ」の成長継続などにより実質売上総利益は前年同期比4.3％増となり、売上高・利益が増加した。
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
Breakdown of extraordinary income (loss)Extraordinary income Not disclosed / Extraordinary loss No applicable matters
Depreciation and amortization¥28,755 thousand
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingWhether applicable Yes / Subject person Not disclosed
Issued Shares at Period-End13,966,000 shares
| Item | Details |
|---|---|
| Fiscal Period Classification | Interim period (second quarter) |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Non-consolidated (standalone) |
| Period Covered | 2024年2月1日〜2024年7月31日 |
| Net Sales | ¥3,268 million (YoY +2.0%) |
| Operating profit | ¥132 million (YoY +20.7%) |
| Ordinary income | ¥144 million (YoY +24.7%) |
| Profit attributable to owners of the parent | ¥111 million (YoY +20.4%) |
| Net income per share | ¥8.00 |
| Equity ratio | End of the current fiscal period 50.2 / End of previous period 50.1 |
| Total assets | ¥3,893 million |
| Net assets | ¥1,955 million |
| Cash flows from operating activities | ¥234,731 thousand |
| Cash flows from investing activities | ¥-20,017 thousand |
| Cash flows from financing activities | ¥-60 thousand |
| Cash and cash equivalents at end of period | ¥2,474,609 thousand |
| Full-year earnings forecast | Net Sales ¥6,536 million (YoY +1.6%) / Operating profit ¥165 million (YoY +15.8%) / Ordinary income ¥187 million (YoY +19.3%) / Net income Not disclosed |
| Annual Dividend Forecast | ¥0 → ¥0 |
| Depreciation and amortization | ¥28,755 thousand |
| Breakdown of extraordinary income (loss) | Extraordinary income Not disclosed / Extraordinary loss No applicable matters |
| 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 | Whether applicable Yes / Subject person Not disclosed |
| Issued Shares at Period-End | 13,966,000 shares |
| Factors Behind Changes in Business Performance | 月間平均ポイントPUは前年同期比3.4％減となった一方、ARPPUは2.6％増。「メンバーシップ」の成長継続などにより実質売上総利益は前年同期比4.3％増となり、売上高・利益が増加した。 |
Items this document does not state (11)
Operating MarginRevision to Earnings ForecastPayout ratioShareholder Return PolicySegment revenueSegment profitRegional salesOrders received and order backlogImpairment lossChanges in the scope of consolidationTreasury Shares at Period-End
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.会社は、通期業績予想の上方修正について「足元の業績動向を踏まえて」と説明している。中間期の実質売上総利益については、「メンバーシップ」の成長継続などを要因として挙げている。
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.