Worth reading
42Recurring
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
10.2
Year-on-year change (revenue, %)Wording
Conditional
How definitive the wording is.Contents of this document
Results presentationThird quarter of the fiscal year ending December 20266 items taken from the company’s own explanation
Financial Results Figures (The key points of this material are explained below)
Net Sales1,718 Millions of yen+10.2%
Operating profit221 Millions of yen-10.5%
Ordinary income218 Millions of yen
Net income-32 Millions of yen
Full-year earnings forecast
Net Sales
2,300 Millions of yen
Operating profit
201 Millions of yen
Ordinary income
201 Millions of yen
Profit attributable to owners of the parent
-113 Millions of yen
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 Sales74.7%
Operating profit110.0%
Ordinary income108.5%
Profit attributable to owners of the parentVariance occurred (rate not disclosed)
What the company explained in this material
Breakdown of Factors Affecting the ChangeReasons cited by the Company for the change in the figures.
Revenue: Increase in the number of PORTERS series IDs; decrease in offshore development projects for external customers. Operating profit: Increase in headcount; higher personnel expenses associated with upfront investment in product development. Amount breakdown: Not disclosed.
Key KPIsA metric the company considers important as a management benchmark.
- Recurring revenue ratio94.8 %
- ARR22.2 Hundreds of millions of yen
- Churn rate1.47 %
- Number of IDs17,418 ID
- Decline rate in existing IDs0.2 %
- ARPU10,334 Yen
Unit price and quantity metricsThese figures show sales broken down by price and volume.
Number of IDs17,418ID
ARPU¥10,334. Up ¥62 from June 2026, mainly due to an increase in option sales
Segment results
PORTERS segment
Net Sales
1,739 Millions of yen
Breakdown¥1,714 million from external customers, ¥25 million intersegment
Segment profit
301 Millions of yen
New Investment Business
Net Sales
27 Millions of yen
Breakdown¥4 million from external customers, ¥22 million intersegment
Segment profit
-78 Millions of yen
Financial targets
Equity ratio
80.1 %
As ofThird quarter of the fiscal year ending December 2026
Number of employees
Number of Employees79 People
As ofAs of the end of September 2026, non-consolidated
| Item | Details |
|---|---|
| Document type | Results presentation |
| Fiscal Period Covered | Third quarter of the fiscal year ending December 2026 |
| Net Sales | 1,718 Millions of yen (YoY +10.2%) |
| Operating profit | 221 Millions of yen (YoY -10.5%) |
| Ordinary income | 218 Millions of yen |
| Net income | -32 Millions of yen |
| Full-year earnings forecast | Net Sales 2,300 Millions of yen / Operating profit 201 Millions of yen / Ordinary income 201 Millions of yen / Profit attributable to owners of the parent -113 Millions of yen |
| Progress against full-year forecast | Net Sales 74.7% / Operating profit 110.0% / Ordinary income 108.5% / Profit attributable to owners of the parent Variance occurred (rate not disclosed) |
| Segment results | PORTERS segment Net Sales 1,739 Millions of yen / Segment profit 301 Millions of yen / New Investment Business Net Sales 27 Millions of yen / Segment profit -78 Millions of yen |
| Breakdown of Factors Affecting the Change | Revenue: Increase in the number of PORTERS series IDs; decrease in offshore development projects for external customers. Operating profit: Increase in headcount; higher personnel expenses associated with upfront investment in product development. Amount breakdown: Not disclosed. |
| Key KPIs | Indicator name Recurring revenue ratio / Value 94.8 % / Year on year against the same period last year Not disclosed, Indicator name ARR / Value 22.2 Hundreds of millions of yen / Year on year against the same period last year Not disclosed, Indicator name Churn rate / Value 1.47 % / Year on year against the same period last year Not disclosed, Indicator name Number of IDs / Value 17,418 ID / Year on year against the same period last year Not disclosed, Indicator name Decline rate in existing IDs / Value 0.2 % / Year on year against the same period last year Not disclosed, Indicator name ARPU / Value 10,334 Yen / Year on year against the same period last year Not disclosed |
| Unit price and quantity metrics | Number of IDs 17,418ID / ARPU ¥10,334. Up ¥62 from June 2026, mainly due to an increase in option sales |
| Number of employees | Number of Employees 79 People / As of As of the end of September 2026, non-consolidated / Changes during the period and hiring plan Not disclosed |
| Financial targets | Equity ratio 80.1 % |
Items this document does not state (17)
Gross Profit MarginOperating profit marginSelling, general and administrative expensesResults for the three months of the current quarterSelf-assessment against the planNumber 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 backlogMarket Size / ShareKey points of the Q&ANew initiatives
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.The increase in revenue was mainly due to growth in the number of PORTERS series IDs. The decrease in operating profit was mainly due to higher personnel expenses associated with increased headcount and upfront investment in product development. The New Investment Business reported lower revenue due to a decrease in offshore development projects for external customers. Development costs are expected to increase in the fourth 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.
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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.