Komori
Earnings5132pluszero,Inc.Information and Communications, Services and Others

Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending October 2026 [Japanese GAAP] (Non-consolidated)

For the interim period of the fiscal year ending October 2026, net sales, operating income, ordinary income and interim net income all exceeded the corresponding figures for the same period of the previous year. The full-year earnings forecast and annual dividend forecast remain unchanged.

Worth reading
27Immaterial
Scored from 5 of 6 sections
Direction
Improvement
Direction inferred from the company’s description.
Scale
6.8
% (year-on-year change in revenue)
Wording
Conditional
How definitive the wording is.

Results for this period

Interim period (second quarter)1 November 2025 to 30 April 2026Non-consolidated (standalone)Japanese GAAP
Net Sales851¥ millionYear on year +6.8%Progress 42.3%
Operating profit312¥ millionYear on year +7.5%Progress 42.0%
Ordinary income312¥ millionYear on year +7.5%Progress 42.0%
Net income attributable to owners of the parent196¥ millionYear on year +3.3%Progress 41.3%

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¥25.04
Financial position at period-end
Total assets1,894¥ million
of which net assets 1,599 ¥ millionEquity ratio 84.4%vs. prior year-end +2.7pt

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+213,897
Investment-118,687
Financials-113,142
Net change-17,932

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¥1,175,833 thousand
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥2,010 million (YoY +30.0%)
Operating profit¥743 million (YoY +44.0%)
Ordinary income¥743 million (YoY +43.2%)
Net income¥475 million (YoY +29.9%)
Annual Dividend Forecast¥0 → ¥0(0.0%)
Factors Behind Changes in Business Performance

Sales performed steadily as contract volumes and other metrics increased steadily, mainly for solutions provided to customers in the information and communications and manufacturing industries. The company also launched the provision of “miraio,” granted AEI-related licenses, supported the launch of related businesses and services, and provided AEI fundamental technologies converted into APIs, thereby progressively commercializing its research and development.

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
Breakdown of extraordinary income (loss)Extraordinary income Not disclosed / Extraordinary loss Impairment Loss on Investment Securities ¥9,999 thousand
Depreciation and amortization¥755 thousand
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingYes (for institutional investors, analysts and individual investors)
Issued Shares at Period-End7,877,358 shares
Treasury Shares at Period-End55,703 shares
Results for this period
ItemDetails
Fiscal Period ClassificationInterim period (second quarter)
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedNon-consolidated (standalone)
Period Covered1 November 2025 to 30 April 2026
Net Sales¥851 million (YoY +6.8%)
Operating profit¥312 million (YoY +7.5%)
Ordinary income¥312 million (YoY +7.5%)
Profit attributable to owners of the parent¥196 million (YoY +3.3%)
Net income per share¥25.04
Equity ratioEnd of the current fiscal period 84.4 / End of previous period 81.7
Total assets¥1,894 million
Net assets¥1,599 million
Cash flows from operating activities¥213,897 thousand
Cash flows from investing activities¥-118,687 thousand
Cash flows from financing activities¥-113,142 thousand
Cash and cash equivalents at end of period¥1,175,833 thousand
Full-year earnings forecastNet Sales ¥2,010 million (YoY +30.0%) / Operating profit ¥743 million (YoY +44.0%) / Ordinary income ¥743 million (YoY +43.2%) / Net income ¥475 million (YoY +29.9%)
Annual Dividend Forecast¥0 → ¥0(0.0%)
Depreciation and amortization¥755 thousand
Breakdown of extraordinary income (loss)Extraordinary income Not disclosed / Extraordinary loss Impairment Loss on Investment Securities ¥9,999 thousand
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
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingYes (for institutional investors, analysts and individual investors)
Issued Shares at Period-End7,877,358 shares
Treasury Shares at Period-End55,703 shares
Factors Behind Changes in Business PerformanceSales performed steadily as contract volumes and other metrics increased steadily, mainly for solutions provided to customers in the information and communications and manufacturing industries. The company also launched the provision of “miraio,” granted AEI-related licenses, supported the launch of related businesses and services, and provided AEI fundamental technologies converted into APIs, thereby progressively commercializing its research and development.
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 consolidationMaterial subsequent events

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.

Contract volumes and other metrics increased steadily, mainly among customers in the information and communications and manufacturing industries. In addition, the company launched the provision of “miraio,” provided services including AEI-related licenses and APIs, and advanced the commercialization of its research and development.

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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.
Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending October 2026 [Japanese GAAP] (Non-consolidated) | pluszero,Inc. (5132) timely disclosure | Komori