Worth reading
45Recurring
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
42
Year-on-year decline in operating profit (%)Wording
Conditional
How definitive the wording is.Results for this period
First quarter1 November 2025 to 31 January 2026Non-consolidated (standalone)Japanese GAAPNet Sales349¥ millionYear on year +1.3%Progress 24.5%
Operating profit36¥ millionYear on year -42.0%Progress 42.4%
Ordinary income36¥ millionYear on year -42.0%Progress 43.4%
Net income attributable to owners of the parent30¥ millionYear on year -40.2%Progress 54.5%
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¥7.78
Financial position at period-end
Total assets1,202¥ million
of which net assets 907 ¥ millionEquity ratio 74.9%vs. prior year-end +4.9pt
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.
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥1,425 million (YoY +2.6%)
Operating profit¥85 million (YoY -50.8%)
Ordinary income¥83 million (YoY -51.7%)
Net income¥55 million (YoY -59.7%)
Annual Dividend Forecast¥0 → ¥0
Factors Behind Changes in Business Performance
売上高は「Comiru」の課金生徒ID数の着実な積み上げ等により増加。利益は、システム基盤の強化、サーバー増強、セキュリティ対策、専門人材の確保などの先行投資を計画に沿って実施したことにより減少。
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 Gain on reversal of subscription rights to shares ¥2 thousand / Extraordinary loss Not disclosed
Depreciation and amortization¥4,014 thousand
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingWhether applicable Yes / Subject person Institutional investors and analysts
Issued Shares at Period-End3,944,576 Shares
Treasury Shares at Period-End98 Shares
| Item | Details |
|---|---|
| Fiscal Period Classification | First quarter |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Non-consolidated (standalone) |
| Period Covered | 1 November 2025 to 31 January 2026 |
| Net Sales | ¥349 million (YoY +1.3%) |
| Operating profit | ¥36 million (YoY -42.0%) |
| Ordinary income | ¥36 million (YoY -42.0%) |
| Profit attributable to owners of the parent | ¥30 million (YoY -40.2%) |
| Net income per share | ¥7.78 |
| Equity ratio | End of the current fiscal period 74.9 / End of previous period 70 |
| Total assets | ¥1,202 million |
| Net assets | ¥907 million |
| Full-year earnings forecast | Net Sales ¥1,425 million (YoY +2.6%) / Operating profit ¥85 million (YoY -50.8%) / Ordinary income ¥83 million (YoY -51.7%) / Net income ¥55 million (YoY -59.7%) |
| Annual Dividend Forecast | ¥0 → ¥0 |
| Depreciation and amortization | ¥4,014 thousand |
| Breakdown of extraordinary income (loss) | Extraordinary income Gain on reversal of subscription rights to shares ¥2 thousand / Extraordinary loss Not disclosed |
| Disclosure regarding the going concern assumption | No applicable matters |
| Change in accounting policy | Changes due to revisions to standards No / Other changes No / Change in accounting estimate No / Restatement No |
| Availability of Supplementary Financial Results Materials | Yes |
| Availability of Financial Results Briefing | Whether applicable Yes / Subject person Institutional investors and analysts |
| Issued Shares at Period-End | 3,944,576 Shares |
| Treasury Shares at Period-End | 98 Shares |
| Factors Behind Changes in Business Performance | 売上高は「Comiru」の課金生徒ID数の着実な積み上げ等により増加。利益は、システム基盤の強化、サーバー増強、セキュリティ対策、専門人材の確保などの先行投資を計画に沿って実施したことにより減少。 |
Items this document does not state (15)
Operating MarginCash flows from operating activitiesCash flows from investing activitiesCash flows from financing activitiesCash and cash equivalents at end of periodRevision 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.事業規模の拡大と将来の成長基盤構築に向け、システム基盤の強化、サーバー増強、セキュリティ対策、人件費、人材採用費などの戦略的投資を当初計画どおり実施したため。
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.