Financial Results Presentation for the Third Quarter of the Fiscal Year Ending June 2026 | Arent Inc. (5254) timely disclosure

Worth reading

72In focus

Scored from 5 of 6 sections

Direction

Mixed performance

Direction inferred from the company’s description.

Scale

710

¥ million (year-on-year change in net sales)

Wording

Conditional

How definitive the wording is.

Contents of this document

Presentation materials for financial resultsThird quarter of the fiscal year ending June 20269 items taken from the company’s own explanation

Financial Results Figures (The key points of this material are explained below)

Net Sales¥3,858 million+22.6%

Operating profit¥475 million-69.3%

Ordinary income¥489 million-32.6%

Net income¥1,237 million+158.2%

Operating profit margin12.3%, down 36.9 percentage points year on year

Full-year earnings forecast

Net Sales

¥5,831 million

Operating profit

¥1,032 million

Ordinary income

¥1,022 million

Profit attributable to owners of the parent

¥1,573 million

Earnings per share

¥233.84

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 Sales66.2%

Operating income excluding goodwill48.2%

Operating profit46.1%

Ordinary income excluding goodwill49.5%

Ordinary income47.9%

Profit attributable to owners of the parent78.6%

Earnings per share79.4%

What the company explained in this material

Self-assessment against the planThe company's self-assessment against its own plan.

Major projects are progressing as planned, and performance remains solid toward achieving the full-year target

Breakdown of Factors Affecting the ChangeReasons cited by the Company for the change in the figures.

Net Sales

External revenue from the DX business
Addition of 4 M&A companies to the consolidated results
Addition of PlantStream社 to the consolidated results
Elimination of contract development revenue for PlantStream社 from the current year's consolidated results
Absence of ¥500 million in unrealized profit recognized in the previous year
Other

Ordinary income

Profit from external revenue of the DX business
Addition of 4 M&A companies to the consolidated results
¥254 million increase in M&A-related expenses
Increase in costs from adding 4 M&A companies to the consolidated results
Expansion of sales staff and upfront investments
Upfront development investments in proprietary products and M&A products
¥160 million increase in amortization of goodwill
Equity-method investment loss on PlantStream社 (previous year)
Absence of ¥86 million in temporary factors related to the establishment of a subsidiary in the previous year
Impairment loss on PlantStream社 and recognition of unrealized profit (previous year)
Elimination of contract development revenue for PlantStream社 from the consolidated results
Other

New initiatives

Acquisition of all shares of 株式会社建設ドットウェブ and conversion into a wholly owned subsidiary
Acquisition of all shares of アサクラソフト株式会社 and conversion into a wholly owned subsidiary
Acquisition of all shares of 株式会社レッツ and conversion into a wholly owned subsidiary
Buy-and-hold strategy to expand the product portfolio through M&A
AI-boost strategy through AI implementation in M&A products
Share Repurchases

Key KPIsA metric the company considers important as a management benchmark.

DX business revenue (cumulative)¥2,810 million
Year on year against the same period last year110%
DX business operating margin (cumulative)36.3 %
Duration of full-scale development30.2 months
Average contract value for the most recent 10 contracts0.8 Hundreds of millions of yen
Average monthly unit price¥1,300 10,000
Conversion rate from business discussions to PoCs16.3 %
Conversion rate from PoCs to full-scale development77.8 %
Average lead time from business discussions to PoCs168 days
Average lead time from PoCs to full-scale development111 days
Percentage of engineers with science or engineering degrees81 %
Patent-related4, 4, 1, 4

Unit price and quantity metricsThese figures show sales broken down by price and volume.

Average contract value for the most recent 10 contracts: ¥80 million; average monthly unit price: ¥13 million. Conversion rates and lead times from business discussions to PoCs and from PoCs to full-scale development are also provided.

Segment results

DX Business

Net Sales

¥2,810 million

Year on year against the same period last year110%

Operating profit margin36.3%

Revenue versus plan96%

Market Size / Share

Construction industry: ¥75 trillion; market share: Not disclosed

Number of employees

Number of Employees153 people Arent on a non-consolidated basis, as of 31 March 2026

Changes during the period and hiring planRecruitment activities will be strengthened and sales staff increased in line with project expansion

Acquisition of treasury shares

Buyback limit

7 Shares

Number of Shares202,000

Amount unitHundreds of millions of yen

Period6 January 2026–5 January 2027

Repurchase results as of 30 April 2026

3.4 Shares

Number of Shares96,500

Amount unitHundreds of millions of yen

Progress against share authorization47.8%

Progress against repurchase amount authorization48.4%

Contents of this document
Item	Details
Document type	Presentation materials for financial results
Fiscal Period Covered	Third quarter of the fiscal year ending June 2026
Net Sales	¥3,858 million (YoY +22.6%)
Operating profit	¥475 million (YoY -69.3%)
Ordinary income	¥489 million (YoY -32.6%)
Net income	¥1,237 million (YoY +158.2%)
Operating profit margin	12.3%, down 36.9 percentage points year on year
Full-year earnings forecast	Net Sales ¥5,831 million / Operating profit ¥1,032 million / Ordinary income ¥1,022 million / Profit attributable to owners of the parent ¥1,573 million / Earnings per share ¥233.84
Progress against full-year forecast	Net Sales 66.2% / Operating income excluding goodwill 48.2% / Operating profit 46.1% / Ordinary income excluding goodwill 49.5% / Ordinary income 47.9% / Profit attributable to owners of the parent 78.6% / Earnings per share 79.4%
Self-assessment against the plan	Major projects are progressing as planned, and performance remains solid toward achieving the full-year target
Segment results	DX Business Net Sales ¥2,810 million / Year on year against the same period last year 110% / Operating profit margin 36.3% / Revenue versus plan 96% / Product Business Not disclosed
Breakdown of Factors Affecting the Change	Net Sales External revenue from the DX business, Addition of 4 M&A companies to the consolidated results, Addition of PlantStream社 to the consolidated results, Elimination of contract development revenue for PlantStream社 from the current year's consolidated results, Absence of ¥500 million in unrealized profit recognized in the previous year, Other / Ordinary income Profit from external revenue of the DX business, Addition of 4 M&A companies to the consolidated results, ¥254 million increase in M&A-related expenses, Increase in costs from adding 4 M&A companies to the consolidated results, Expansion of sales staff and upfront investments, Upfront development investments in proprietary products and M&A products, ¥160 million increase in amortization of goodwill, Equity-method investment loss on PlantStream社 (previous year), Absence of ¥86 million in temporary factors related to the establishment of a subsidiary in the previous year, Impairment loss on PlantStream社 and recognition of unrealized profit (previous year), Elimination of contract development revenue for PlantStream社 from the consolidated results, Other
Key KPIs	Indicator name DX business revenue (cumulative) / Value ¥2,810 million / Year on year against the same period last year 110%, Indicator name DX business operating margin (cumulative) / Value 36.3 % / Year on year against the same period last year Not disclosed, Indicator name Duration of full-scale development / Value 30.2 months / Year on year against the same period last year Not disclosed, Indicator name Average contract value for the most recent 10 contracts / Value 0.8 Hundreds of millions of yen / Year on year against the same period last year Not disclosed, Indicator name Average monthly unit price / Value ¥1,300 10,000 / Year on year against the same period last year Not disclosed, Indicator name Conversion rate from business discussions to PoCs / Value 16.3 % / Year on year against the same period last year Not disclosed, Indicator name Conversion rate from PoCs to full-scale development / Value 77.8 % / Year on year against the same period last year Not disclosed, Indicator name Average lead time from business discussions to PoCs / Value 168 days / Year on year against the same period last year Not disclosed, Indicator name Average lead time from PoCs to full-scale development / Value 111 days / Year on year against the same period last year Not disclosed, Indicator name Percentage of engineers with science or engineering degrees / Value 81 % / Year on year against the same period last year Not disclosed, Indicator name Patent-related / Value 4, 4, 1, 4 / Year on year against the same period last year Not disclosed
Unit price and quantity metrics	Average contract value for the most recent 10 contracts: ¥80 million; average monthly unit price: ¥13 million. Conversion rates and lead times from business discussions to PoCs and from PoCs to full-scale development are also provided.
Number of employees	Number of Employees 153 people (Arent on a non-consolidated basis, as of 31 March 2026) / Changes during the period and hiring plan Recruitment activities will be strengthened and sales staff increased in line with project expansion
Acquisition of treasury shares	Buyback limit Number of Shares 202,000 Shares / Amount 7 Shares / Amount unit Hundreds of millions of yen / Period 6 January 2026–5 January 2027 / Repurchase results as of 30 April 2026 Number of Shares 96,500 Shares / Amount 3.4 Shares / Amount unit Hundreds of millions of yen / Progress against share authorization 47.8% / Progress against repurchase amount authorization 48.4%
Market Size / Share	Construction industry: ¥75 trillion; market share: Not disclosed
New initiatives	Acquisition of all shares of 株式会社建設ドットウェブ and conversion into a wholly owned subsidiary, Acquisition of all shares of アサクラソフト株式会社 and conversion into a wholly owned subsidiary, Acquisition of all shares of 株式会社レッツ and conversion into a wholly owned subsidiary, Buy-and-hold strategy to expand the product portfolio through M&A, AI-boost strategy through AI implementation in M&A products, Share Repurchases

Items this document does not state (13)

Gross Profit MarginSelling, general and administrative expensesResults for the three months of the current quarterNumber of stores and locationsAssumptions Underlying the Business OutlookRisk amount incorporated into the outlookMedium-term management plan targetsFinancial targetsAnnual DividendPayout ratioCapital expendituresOrders received and order backlogKey points of the Q&A

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 benefited from growth in the DX business and revenue from M&A subsidiaries. This was partly offset by the elimination of contract revenue related to PlantStream社 following its consolidation as a subsidiary and the absence of ¥500 million in unrealized profit recognized in the previous year. On the earnings side, M&A-related expenses increased by ¥254 million and amortization of goodwill increased by ¥160 million. In addition, the ¥86 million temporary earnings boost associated with the establishment of a Vietnamese subsidiary in the previous year was no longer present. The company also made upfront investments in recruitment, personnel expenses, and the use of AI. Net income increased due to the recognition of approximately ¥1 billion in deferred tax assets in connection with the absorption-type merger with PlantStream社.

How to read this page

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