Review of the Calculation Methods for ARPU and ARR
First written in FY2023-Q1. 6 of 7 entries say "Restated". Latest entry: FY2025-H1.
6 other companies' latest entry also says "Restated".
- FY2025-H1RestatedAnnual report
「ARPU is an abbreviation for Average Revenue Per User and is calculated by dividing MRR at the end of the quarter (or fiscal year) by the number of paying customer companies. MRR is an abbreviation for Monthly Recurring Revenue and represents the total monthly fees for customer contract plans as of the end of the relevant month, excluding one-time revenue. ARR is an abbreviation for Annual Recurring Revenue and is calculated by multiplying MRR at the end of the quarter (or fiscal year) by 12.」
The calculation method continues to be used whereby ARPU is MRR divided by the number of paying customer companies and ARR is 12 times MRR at period-end. - FY2024-Q2RestatedAnnual report
「ARR is an abbreviation for Annual Recurring Revenue and is calculated by multiplying MRR at the end of the quarter (or fiscal year) by 12.」
The revised MRR-based calculation methods continue to be used for ARPU and ARR. - FY2023RestatedAnnual report
「ARR is an abbreviation for Annual Recurring Revenue and is calculated by multiplying MRR at the end of the quarter (or fiscal year) by 12.」
The revised MRR-based calculation methods continue to be used for ARPU and ARR. - FY2023-Q3RestatedAnnual report
「ARR is an abbreviation for Annual Recurring Revenue and is calculated by multiplying MRR at the end of the quarter (or fiscal year) by 12.」
The revised calculation method continues to be used, with ARR calculated as 12 times MRR at the end of the quarter. - FY2023-Q2RestatedAnnual report
「ARR is an abbreviation for Annual Recurring Revenue and is calculated by multiplying MRR at the end of the quarter (or fiscal year) by 12.」
There has been no change to the MRR-based calculation method for ARR. - FY2023-Q2RestatedAnnual report
「ARPU is an abbreviation for Average Revenue Per User and is calculated by dividing MRR at the end of the quarter (or fiscal year) by the number of paying customer companies. MRR is an abbreviation for Monthly Recurring Revenue and represents the total monthly fees for customer contract plans as of the end of the relevant month, excluding one-time revenue.」
The revised calculation methods continue to be used, with ARPU calculated as MRR divided by the number of paying customer companies and ARR as 12 times MRR at period-end. - FY2023-Q1First statedAnnual report
「Regarding the calculation of ARPU, we previously reported the average basic usage fee for Comiru (monthly fee) per paying customer company. We have revised the method to calculate ARPU by dividing MRR at the end of the quarter (or fiscal year) by the number of paying customer companies. Regarding the calculation of ARR, we previously reported the annualized accumulation of basic usage fees (monthly fees). We have revised the method to calculate ARR by multiplying MRR at the end of the quarter (or fiscal year) by 12.」
The calculation methods for ARPU and ARR were changed to an MRR-based method. Prior-year figures have also been restated based on the new calculation methods, so caution is required when making simple comparisons with previously disclosed figures.