Worth reading
52Recurring
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
7100
¥10,000 (operating profit)Wording
Conditional
How definitive the wording is.Contents of this document
Earnings briefing transcriptSecond quarter of the fiscal year ending October 2026 (interim period)8 items taken from the company’s own explanation
Financial Results Figures (The key points of this material are explained below)
Net Sales¥71,400 10,000+3.3%
Operating profit¥7,100 10,000-39.5%
Ordinary income¥7,100 10,000
Net income¥5,700 10,000
Gross Profit Margin72.6%
Operating profit margin10.1%
Selling, general and administrative expenses¥44,600 10,000
Full-year earnings forecast
Net Sales¥1.425 billion
Gross profit¥1.02 billion
Operating profit¥85 million
Ordinary income¥83 million
Interim-period net profit¥55 million
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 Sales50.1%
Gross profit50.8%
Operating profit83.7%
Ordinary income85.6%
Interim-period net profitExceeded the full-year forecast of ¥55 million
What the company explained in this material
Self-assessment against the planThe company's self-assessment against its own plan.
Progressing well against the initial full-year planKey points of the Q&AKey questions raised by investors at the briefing and the company's answers
Not disclosed. The materials are an earnings briefing script, not a question-and-answer transcript.Breakdown of Factors Affecting the ChangeReasons cited by the Company for the change in the figures.
Planned investments, including renewal of the system infrastructure, enhanced security, product development, hiring personnel, and marketing expenses. Amounts by factor: not disclosed.
New initiatives
- Adding convenience-store payment and credit-card payment functions to ComiruPay
- Focused proposals for ComiruERP and semi-custom development
- Building an operating model to roll out a municipal DX support package
- Shifting the revenue model from contract development to one centered on SaaS and cross-selling
Key KPIsA metric the company considers important as a management benchmark.
- Number of companies with paid contracts2,103 companiesYear on year against the same period last yearUp 16.4%
- ARPU¥46,279Year on year against the same period last yearDown
- ARR¥116,700 10,000Year on year against the same period last year6.0% increase
- Customer churn rate0.5 %
- Billable student IDs483,000 IDs+Year on year against the same period last yearUp 6.6%
- Number of companies using ComiruPay673 companiesYear on year against the same period last yearUp 47.6% quarter on quarter
Unit price and quantity metricsThese figures show sales broken down by price and volume.
ARPU: ¥46,279; billable student IDs: 483 thousand; companies with paid contracts: 2,103Number of employees
Not disclosed. However, the materials mention expanding and hiring personnel in sales, customer success, and product development.Acquisition of treasury shares
Total acquisition price¥39.9 million
Number of shares acquired69,100 shares
Period13 March to 16 April 2026
| Item | Details |
|---|---|
| Document type | Earnings briefing transcript |
| Fiscal Period Covered | Second quarter of the fiscal year ending October 2026 (interim period) |
| Net Sales | ¥71,400 10,000 (YoY +3.3%) |
| Operating profit | ¥7,100 10,000 (YoY -39.5%) |
| Ordinary income | ¥7,100 10,000 |
| Net income | ¥5,700 10,000 |
| Gross Profit Margin | 72.6% |
| Operating profit margin | 10.1% |
| Selling, general and administrative expenses | ¥44,600 10,000 |
| Full-year earnings forecast | Net Sales ¥1.425 billion / Gross profit ¥1.02 billion / Operating profit ¥85 million / Ordinary income ¥83 million / Interim-period net profit ¥55 million |
| Progress against full-year forecast | Net Sales 50.1% / Gross profit 50.8% / Operating profit 83.7% / Ordinary income 85.6% / Interim-period net profit Exceeded the full-year forecast of ¥55 million |
| Self-assessment against the plan | Progressing well against the initial full-year plan |
| Breakdown of Factors Affecting the Change | Planned investments, including renewal of the system infrastructure, enhanced security, product development, hiring personnel, and marketing expenses. Amounts by factor: not disclosed. |
| Key KPIs | Indicator name Number of companies with paid contracts / Value 2,103 companies / Year on year against the same period last year Up 16.4%, Indicator name ARPU / Value ¥46,279 / Year on year against the same period last year Down, Indicator name ARR / Value ¥116,700 10,000 / Year on year against the same period last year 6.0% increase, Indicator name Customer churn rate / Value 0.5 % / Year on year against the same period last year Not disclosed, Indicator name Billable student IDs / Value 483,000 IDs+ / Year on year against the same period last year Up 6.6%, Indicator name Number of companies using ComiruPay / Value 673 companies / Year on year against the same period last year Up 47.6% quarter on quarter |
| Unit price and quantity metrics | ARPU: ¥46,279; billable student IDs: 483 thousand; companies with paid contracts: 2,103 |
| Number of employees | Not disclosed. However, the materials mention expanding and hiring personnel in sales, customer success, and product development. |
| Acquisition of treasury shares | Total acquisition price ¥39.9 million / Number of shares acquired 69,100 shares / Period 13 March to 16 April 2026 |
| Key points of the Q&A | Not disclosed. The materials are an earnings briefing script, not a question-and-answer transcript. |
| New initiatives | Adding convenience-store payment and credit-card payment functions to ComiruPay, Focused proposals for ComiruERP and semi-custom development, Building an operating model to roll out a municipal DX support package, Shifting the revenue model from contract development to one centered on SaaS and cross-selling |
Items this document does not state (12)
Results for the three months of the current quarterSegment resultsNumber of stores and locationsAssumptions Underlying the Business OutlookRisk amount incorporated into the outlookMedium-term management plan targetsFinancial targetsAnnual DividendPayout ratioCapital expendituresOrders received and order backlogMarket Size / Share
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.Revenue increased due to growth in the number of companies with paid Comiru contracts. On the earnings front, the Company explained that the decline in profit and increase in expenses were attributable to planned investments aimed at future growth and improved profitability, including renewing and strengthening the security of the system infrastructure, product development, hiring personnel, and marketing.
How to read this page
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