Worth reading
63In 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
10.5
Year-on-year change in operating profit (%)Wording
Conditional
How definitive the wording is.Contents of this document
Earnings presentation materials2026年1月期 第2四半期（中間期）8 items taken from the company’s own explanation
Financial Results Figures (The key points of this material are explained below)
Net Sales¥3,305 million+1.1%
Operating profit¥146 million+10.5%
Ordinary income¥181 million+25.3%
Net income¥68 million-38.4%
Gross Profit Margin27.8 %実質売上総利益率
Operating profit margin5.6 %当四半期単独
Selling, general and administrative expenses¥1,542.74 million
Results for the three months of the current quarter
Net Sales
¥1,697 million+0.4%
Point sales revenue
¥1,506 million-1.4%
実質売上総利益
¥472 million+0.4%
Operating profit
¥94 million
Full-year earnings forecast
Net Sales
¥6,610 million
Operating profit
¥115 million
Ordinary income
¥129 million
Net income for the current fiscal yearUndetermined
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 Sales50
Operating profit126.2
Ordinary income139.4
Net income for the current fiscal yearNot disclosed
What the company explained in this material
Self-assessment against the planThe company's self-assessment against its own plan.
Net SalesProgress in line with expectations
Operating profit計画を大きく前倒して着地
Ordinary income計画を大きく前倒して着地
Net income for the current fiscal year想定範囲内で推移中
Breakdown of Factors Affecting the ChangeReasons cited by the Company for the change in the figures.
- Gross profit¥-1 million
- Fees¥3 million
- Infrastructure¥18 million
- Strengthening the Operating Structure¥-4 million
- Marketing¥7 million
- Other¥-17 million
New initiatives
- ツイキャスプレミアへの公式ストアのリニューアルとプラチナアワード制度の新設
- 配信者同士をつなぐリンク機能の公開
- ツイキャスシアターでの共同視聴イベント
- アイテムチケットの1枚からの購入対応とPayPay追加
- アプリ内課金のポイント販売価格改定とお団子付与率引き上げ
- スタジオ配信、ツイキャスVVなどのサービス展開
Key KPIsA metric the company considers important as a management benchmark.
- Points PU67 thousandYear on year against the same period last year-7.6%
- Points ARPPU¥7,179Year on year against the same period last year+7.1%
- Point sales revenue¥2,923 millionYear on year against the same period last year-1.1%
- Membership revenueYear on year against the same period last year+29.6%
- Membership GMV¥552 millionYear on year against the same period last year+28.0%
- Membership PU116 thousandYear on year against the same period last year+11.6%
- Membership ARPPU¥1,576Year on year against the same period last year+14.7%
Unit price and quantity metricsThese figures show sales broken down by price and volume.
- Points PU67 thousandYear on year against the same period last year-8.3%
- Points ARPPU¥7,416Year on year against the same period last year+7.5%
- Membership PU116 thousandYear on year against the same period last year+11.6%
- Membership ARPPU¥1,576Year on year against the same period last year+14.7%
Financial targets
Equity ratio
Actual results46.4 %
Market Size / Share
- ライブ配信市場規模¥1,399 billion
- 国内動画投稿・ライブ配信市場規模（2026年）¥10,855 billion
- Domestic live-streaming app MAU share21.6 %
Number of employees
Number of Employees42 people
As ofEnd-July 2025
Hiring plan新規採用を推進
| Item | Details |
|---|---|
| Document type | Earnings presentation materials |
| Fiscal Period Covered | 2026年1月期 第2四半期（中間期） |
| Net Sales | ¥3,305 million (YoY +1.1%) |
| Operating profit | ¥146 million (YoY +10.5%) |
| Ordinary income | ¥181 million (YoY +25.3%) |
| Net income | ¥68 million (YoY -38.4%) |
| Gross Profit Margin | 27.8 %（実質売上総利益率） |
| Operating profit margin | 5.6 %（当四半期単独） |
| Selling, general and administrative expenses | ¥1,542.74 million |
| Results for the three months of the current quarter | Net Sales ¥1,697 million (YoY +0.4%) / Point sales revenue ¥1,506 million (YoY -1.4%) / 実質売上総利益 ¥472 million (YoY +0.4%) / Operating profit ¥94 million |
| Full-year earnings forecast | Net Sales ¥6,610 million / Operating profit ¥115 million / Ordinary income ¥129 million / Net income for the current fiscal year Undetermined |
| Progress against full-year forecast | Net Sales 50 / Operating profit 126.2 / Ordinary income 139.4 / Net income for the current fiscal year Not disclosed |
| Self-assessment against the plan | Net Sales Progress in line with expectations / Operating profit 計画を大きく前倒して着地 / Ordinary income 計画を大きく前倒して着地 / Net income for the current fiscal year 想定範囲内で推移中 |
| Breakdown of Factors Affecting the Change | Factors Gross profit / Amount ¥-1 million, Factors Fees / Amount ¥3 million, Factors Infrastructure / Amount ¥18 million, Factors Strengthening the Operating Structure / Amount ¥-4 million, Factors Marketing / Amount ¥7 million, Factors Other / Amount ¥-17 million |
| Key KPIs | Indicator name Points PU / Value 67 thousand / Year on year against the same period last year -7.6 thousand, Indicator name Points ARPPU / Value ¥7,179 / Year on year against the same period last year ¥7.1, Indicator name Point sales revenue / Value ¥2,923 million / Year on year against the same period last year ¥-1.1 million, Indicator name Membership revenue / Value Not disclosed / Year on year against the same period last year 29.6, Indicator name Membership GMV / Value ¥552 million / Year on year against the same period last year ¥28 million, Indicator name Membership PU / Value 116 thousand / Year on year against the same period last year 11.6 thousand, Indicator name Membership ARPPU / Value ¥1,576 / Year on year against the same period last year ¥14.7 |
| Unit price and quantity metrics | Indicator name Points PU / Value 67 thousand / Year on year against the same period last year -8.3 thousand, Indicator name Points ARPPU / Value ¥7,416 / Year on year against the same period last year ¥7.5, Indicator name Membership PU / Value 116 thousand / Year on year against the same period last year 11.6 thousand, Indicator name Membership ARPPU / Value ¥1,576 / Year on year against the same period last year ¥14.7 |
| Number of employees | Number of Employees 42 people / As of End-July 2025 / Change during the period Not disclosed / Hiring plan 新規採用を推進 |
| Financial targets | Equity ratio Actual results 46.4 % / Target Not disclosed |
| Market Size / Share | Item ライブ配信市場規模 / Value ¥1,399 billion, Item 国内動画投稿・ライブ配信市場規模（2026年） / Value ¥10,855 billion, Item Domestic live-streaming app MAU share / Value 21.6 % |
| New initiatives | ツイキャスプレミアへの公式ストアのリニューアルとプラチナアワード制度の新設, 配信者同士をつなぐリンク機能の公開, ツイキャスシアターでの共同視聴イベント, アイテムチケットの1枚からの購入対応とPayPay追加, アプリ内課金のポイント販売価格改定とお団子付与率引き上げ, スタジオ配信、ツイキャスVVなどのサービス展開 |
Items this document does not state (11)
Segment resultsNumber of stores and locationsAssumptions Underlying the Business OutlookRisk amount incorporated into the outlookMedium-term management plan targetsAnnual DividendPayout ratioAcquisition of treasury sharesCapital expendituresOrders received and order backlogKey points of the Q&A
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.売上高と実質売上総利益はメンバーシップ売上の成長が寄与した。営業利益は売上総利益の増加に加え、手数料、体制強化、マーケティング、インフラ関連費用が計画を下回ったことで増加した。純利益は音楽著作権管理団体との協議に伴う特別損失75,100千円の計上により減少した。
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.