Komori
Earnings5031Moi CorporationInformation and Communications, Services and Others

Summary of Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending January 2027 (Japanese GAAP, Non-consolidated)

During the interim period, revenue and operating profit fell below the same period of the previous year, primarily due to a decline in the number of paying users. Meanwhile, ordinary profit was largely flat due to an increase in non-operating income and the absence of the extraordinary loss recorded in the same period of the previous year, while interim net income increased substantially.

Worth reading
54Recurring
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
-3.8
Year-on-year change in revenue (%)
Wording
Conditional
How definitive the wording is.

Results for this period

Interim period (second quarter)1 February 2026 to 31 July 2026Non-consolidated (standalone)Japanese GAAP
Net Sales3,181¥ millionYear on year -3.8%Progress 46.6%
Operating profit122¥ millionYear on year -16.5%Progress 29.8%
Ordinary income181¥ millionYear on year +0.1%Progress 39.3%
Net income attributable to owners of the parent121¥ millionYear on year +76.6%

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¥8.06
Financial position at period-end
Total assets5,050¥ million
of which net assets 3,016 ¥ millionEquity ratio 59.7%vs. prior year-end +13.3pt

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-39,814
Investment-1,540,421
Financials+921,525
Net change-658,710

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¥2,325,425 thousand
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥6,829 million (YoY +2.1%)
Operating profit¥409 million (YoY +20.5%)
Ordinary income¥461 million (YoY +18.5%)
Net incomeNot disclosed
Revision to Earnings ForecastNo revision
Annual Dividend Forecast¥0 → ¥0(0.0%)
Factors Behind Changes in Business Performance

Monthly average point ARPPU rose 12.2% year on year and underlying gross profit rose 8.3%, while monthly average point PU declined 15.7% year on year due to changes in the competitive environment in Japan's live-streaming services market, and point sales revenue fell 5.5%.

Disclosure regarding the going concern assumption

No applicable matters.

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 eventsNo applicable matters.
Breakdown of extraordinary income (loss)Extraordinary income Not disclosed / Extraordinary loss None for the interim accounting period
Depreciation and amortization¥22,670 thousand
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingHeld (対象者:Not disclosed)
Issued Shares at Period-End17,317,000 shares
Treasury Shares at Period-End0 shares
Results for this period
ItemDetails
Fiscal Period ClassificationInterim period (second quarter)
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedNon-consolidated (standalone)
Period Covered1 February 2026 to 31 July 2026
Net Sales¥3,181 million (YoY -3.8%)
Operating profit¥122 million (YoY -16.5%)
Ordinary income¥181 million (YoY +0.1%)
Profit attributable to owners of the parent¥121 million (YoY +76.6%)
Net income per share¥8.06
Equity ratioEnd of the current fiscal period 59.7 / End of previous period 46.4
Total assets¥5,050 million
Net assets¥3,016 million
Cash flows from operating activities¥-39,814 thousand
Cash flows from investing activities¥-1,540,421 thousand
Cash flows from financing activities¥921,525 thousand
Cash and cash equivalents at end of period¥2,325,425 thousand
Full-year earnings forecastNet Sales ¥6,829 million (YoY +2.1%) / Operating profit ¥409 million (YoY +20.5%) / Ordinary income ¥461 million (YoY +18.5%) / Net income Not disclosed
Revision to Earnings ForecastNo revision
Annual Dividend Forecast¥0 → ¥0(0.0%)
Depreciation and amortization¥22,670 thousand
Breakdown of extraordinary income (loss)Extraordinary income Not disclosed / Extraordinary loss None for the interim accounting period
Disclosure regarding the going concern assumptionNo applicable matters.
Change in accounting policyChanges due to revisions to standards No / Other changes No / Change in accounting estimate No / Restatement No
Material subsequent eventsNo applicable matters.
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingHeld (対象者:Not disclosed)
Issued Shares at Period-End17,317,000 shares
Treasury Shares at Period-End0 shares
Factors Behind Changes in Business PerformanceMonthly average point ARPPU rose 12.2% year on year and underlying gross profit rose 8.3%, while monthly average point PU declined 15.7% year on year due to changes in the competitive environment in Japan's live-streaming services market, and point sales revenue fell 5.5%.
Items this document does not state (9)
Operating MarginPayout ratioShareholder Return PolicySegment revenueSegment profitRegional salesOrders received and order backlogImpairment lossChanges 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.

Changes in the competitive environment in Japan's live-streaming services market led to a decline in monthly average point PU, resulting in lower point sales revenue. Meanwhile, underlying gross profit increased due to changes in the revenue structure resulting from a lower proportion of app payments in point sales and growth in memberships.

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.
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Corrections happenIf the company reissues this disclosure, the page is rebuilt from the corrected version and the revision number moves up.
Summary of Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending January 2027 (Japanese GAAP, Non-consolidated) | Moi Corporation (5031) timely disclosure | Komori