Worth reading
40Recurring
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
155981
千円（臨時損失）Wording
Conditional
How definitive the wording is.Results for this period
Third quarter2024年４月１日〜2024年12月31日ConsolidatedJapanese GAAPNet Sales10,244¥ millionYear on year +13.1%Progress 75.9%
Operating profit1,538¥ millionYear on year +19.0%Progress 76.9%
Ordinary income1,422¥ millionYear on year +8.4%Progress 77.9%
Net income attributable to owners of the parent789¥ millionYear on year -9.1%
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¥18.78
Financial position at period-end
Total assets6,488¥ million
of which net assets 3,807 ¥ millionEquity ratio 58.7%vs. prior year-end +1.8pt
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¥13,500 million (YoY +10.2%)
Operating profit¥2,000 million (YoY +10.8%)
Ordinary income¥1,825 million (YoY +0.1%)
Profit attributable to owners of the parent¥1,215 million (YoY 0.0%)
Annual Dividend Forecast¥5.78 → ¥2.89（-50.0%）
Factors Behind Changes in Business Performance
ライブ配信サービス『ふわっち』で新たなアイテムや機能の提供、サービス内イベントの開催、効果的な広告宣伝活動を実施した。一方、特定ユーザーによるリファンド対象売上の未回収分155,981千円を臨時損失として計上した。
Disclosure regarding the going concern assumption
None. The notes on the going concern assumption state: “There are no applicable matters.”
Change in accounting policy
基準改正に伴う変更 Yesそれ以外の変更 No見積りの変更 No修正再表示 No
Changes in the scope of consolidationNew Number of companies 1 / Company name 株式会社C Inc. / Excluded Not disclosed
Breakdown of extraordinary income (loss)Category Extraordinary income / Item Gain on bargain purchase / Amount Not disclosed, Category Extraordinary income / Item Gain on reversal of stock acquisition rights / Amount ¥1,000 thousand, Category Extraordinary Losses / Item Extraordinary Losses / Amount ¥155,981 thousand
Depreciation and amortization¥17,136 thousand
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingWhether applicable Yes / Subject person For institutional investors and analysts
Issued Shares at Period-End42,568,400 shares
Treasury Shares at Period-End900,000 shares
| Item | Details |
|---|---|
| Fiscal Period Classification | Third quarter |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 2024年４月１日〜2024年12月31日 |
| Net Sales | ¥10,244 million (YoY +13.1%) |
| Operating profit | ¥1,538 million (YoY +19.0%) |
| Ordinary income | ¥1,422 million (YoY +8.4%) |
| Profit attributable to owners of the parent | ¥789 million (YoY -9.1%) |
| Net income per share | ¥18.78 |
| Equity ratio | End of the current fiscal period 58.7 / End of previous period 56.9 |
| Total assets | ¥6,488 million |
| Net assets | ¥3,807 million |
| Full-year earnings forecast | Net Sales ¥13,500 million (YoY +10.2%) / Operating profit ¥2,000 million (YoY +10.8%) / Ordinary income ¥1,825 million (YoY +0.1%) / Profit attributable to owners of the parent ¥1,215 million (YoY 0.0%) |
| Annual Dividend Forecast | ¥5.78 → ¥2.89（-50.0%） |
| Depreciation and amortization | ¥17,136 thousand |
| Breakdown of extraordinary income (loss) | Category Extraordinary income / Item Gain on bargain purchase / Amount Not disclosed, Category Extraordinary income / Item Gain on reversal of stock acquisition rights / Amount ¥1,000 thousand, Category Extraordinary Losses / Item Extraordinary Losses / Amount ¥155,981 thousand |
| Disclosure regarding the going concern assumption | None. The notes on the going concern assumption state: “There are no applicable matters.” |
| Change in accounting policy | Changes due to revisions to standards Yes / Other changes No / Change in accounting estimate No / Restatement No |
| Changes in the scope of consolidation | New Number of companies 1 / Company name 株式会社C Inc. / Excluded Not disclosed |
| Availability of Supplementary Financial Results Materials | Yes |
| Availability of Financial Results Briefing | Whether applicable Yes / Subject person For institutional investors and analysts |
| Issued Shares at Period-End | 42,568,400 shares |
| Treasury Shares at Period-End | 900,000 shares |
| Factors Behind Changes in Business Performance | ライブ配信サービス『ふわっち』で新たなアイテムや機能の提供、サービス内イベントの開催、効果的な広告宣伝活動を実施した。一方、特定ユーザーによるリファンド対象売上の未回収分155,981千円を臨時損失として計上した。 |
Items this document does not state (14)
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 lossMaterial 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.「ふわっち」で新たなアイテムや機能の提供、サービス内イベント、効果的な広告宣伝活動を実施した。親会社株主に帰属する四半期純利益の減少については、特定ユーザーによるリファンド対象売上の未回収分155,981千円を臨時損失として計上したことなどによる。
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.