Worth reading
51Recurring
0–100. This measures how worthwhile something is to read, not how good or bad the company is.Direction
Improvement
Direction inferred from the company’s description.Scale
100
¥ million (increase from the initial operating profit forecast)Wording
Conditional
How definitive the wording is.Contents of this document
Presentation materials for financial resultsSecond quarter of the fiscal year ending August 20267 items taken from the company’s own explanation
Financial Results Figures (The key points of this material are explained below)
Net Sales¥2,351 million+30.0%
Operating profit¥384 million+32.6%
Gross Profit Margin57.8 %
Operating profit margin16.4 %
Results for the three months of the current quarter
Net Sales
¥1,152 million
Year on year against the same period last year+10.9%
Gross profit
¥653 million
Year on year against the same period last year+3.1%
Gross Profit Margin
56.7 %
Year-on-year change (points)-4.3
Selling, general and administrative expenses
¥488 million
Year on year against the same period last year+11.3%
Operating profit
¥165 million
Year on year against the same period last year-15.4%
Operating profit margin
14.3 %
Year-on-year change (points)-4.5
Full-year earnings forecast
Net Sales
¥4,500 million
Operating profit
¥600 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。
Revised forecast
Net Sales52.2
Operating profit64.1
Initial forecast
Net Sales53.4
Operating profit76.9
What the company explained in this material
Self-assessment against the planThe company's self-assessment against its own plan.
Progressing smoothly against planBreakdown of Factors Affecting the ChangeReasons cited by the Company for the change in the figures.
Vs. the second quarter of the previous fiscal year
Increase/decrease in revenue113
Changes in cost of sales-93
Changes in SG&A personnel expenses-49
Changes in recruitment and training expenses-14
Changes in SG&A outsourcing expenses-36
Changes in SG&A system usage fees-5
Changes in other SG&A expenses-11
Vs. 1Q of the current fiscal year
Increase/decrease in revenue-45
Changes in cost of sales-5
Changes in SG&A personnel expenses7
Changes in recruitment and training expenses11
Changes in SG&A outsourcing expenses-27
Changes in SG&A system usage fees0
Changes in other SG&A expenses4
Assumptions Underlying the Business OutlookThe assumptions used by the company in preparing its forecast.
Demand conditionsNo major changes are expected
Second-half planThe plan incorporates upfront investment in strategic projects and areas such as Physical AI, but does not assume excessive revenue from these investments
New initiatives
- Change the business name from Digital Platform Business to Enterprise Platform Business
- Begin considering a joint business with 富士山マガジンサービス and acquire a 9.32% stake in the company
- Enter into a joint development agreement with ANREALAGE for an AI-based creative product generation process and make a minority investment
- Advance public-sector and individual projects related to Physical AI
Key KPIsA metric the company considers important as a management benchmark.
- LLM project ratioApproximately 80
- Revenue ratio from recurring customers82.7／88.8FY August 2024 / FY August 2025
- Projected annual reduction in Fuji Television operating hours7,500 Hours/year
Segment results
Transformation domain
Net Sales¥904 million
Operations domain
Net Sales¥248 million
Number of employees
Number of Employees127 people
Change during the period+4 people vs. the end of 2Q of the previous fiscal year, -6 people vs. the end of 1Q of the current fiscal year
| Item | Details |
|---|---|
| Document type | Presentation materials for financial results |
| Fiscal Period Covered | Second quarter of the fiscal year ending August 2026 |
| Net Sales | ¥2,351 million (YoY +30.0%) |
| Operating profit | ¥384 million (YoY +32.6%) |
| Gross Profit Margin | 57.8 % |
| Operating profit margin | 16.4 % |
| Results for the three months of the current quarter | Net Sales ¥1,152 million / Gross profit ¥653 million / Gross Profit Margin 56.7 % / Selling, general and administrative expenses ¥488 million / Operating profit ¥165 million / Operating profit margin 14.3 % |
| Full-year earnings forecast | Net Sales ¥4,500 million / Operating profit ¥600 million |
| Progress against full-year forecast | Revised forecast Net Sales 52.2 / Operating profit 64.1 / Initial forecast Net Sales 53.4 / Operating profit 76.9 |
| Self-assessment against the plan | Progressing smoothly against plan |
| Segment results | Transformation domain Net Sales ¥904 million / Year on year against the same period last year Not disclosed / Operations domain Net Sales ¥248 million / Year on year against the same period last year Not disclosed |
| Breakdown of Factors Affecting the Change | Vs. the second quarter of the previous fiscal year Increase/decrease in revenue 113 / Changes in cost of sales -93 / Changes in SG&A personnel expenses -49 / Changes in recruitment and training expenses -14 / Changes in SG&A outsourcing expenses -36 / Changes in SG&A system usage fees -5 / Changes in other SG&A expenses -11 / Vs. 1Q of the current fiscal year Increase/decrease in revenue -45 / Changes in cost of sales -5 / Changes in SG&A personnel expenses 7 / Changes in recruitment and training expenses 11 / Changes in SG&A outsourcing expenses -27 / Changes in SG&A system usage fees 0 / Changes in other SG&A expenses 4 |
| Key KPIs | Indicator name LLM project ratio / Value Approximately 80 / Year on year against the same period last year Not disclosed, Indicator name Revenue ratio from recurring customers / Value 82.7／88.8 / Year on year against the same period last year Not disclosed, Indicator name Projected annual reduction in Fuji Television operating hours / Value 7,500 Hours/year / Year on year against the same period last year Not disclosed |
| Number of employees | Number of Employees 127 people / Change during the period +4 people vs. the end of 2Q of the previous fiscal year, -6 people vs. the end of 1Q of the current fiscal year / Hiring plan Not disclosed |
| Assumptions Underlying the Business Outlook | Demand conditions No major changes are expected / Second-half plan The plan incorporates upfront investment in strategic projects and areas such as Physical AI, but does not assume excessive revenue from these investments |
| New initiatives | Change the business name from Digital Platform Business to Enterprise Platform Business, Begin considering a joint business with 富士山マガジンサービス and acquire a 9.32% stake in the company, Enter into a joint development agreement with ANREALAGE for an AI-based creative product generation process and make a minority investment, Advance public-sector and individual projects related to Physical AI |
Items this document does not state (15)
Ordinary incomeNet incomeSelling, general and administrative expensesUnit price and quantity metricsNumber of stores and locationsRisk amount incorporated into the outlookMedium-term management plan targetsFinancial targetsAnnual DividendPayout ratioAcquisition of treasury sharesCapital expendituresOrders received and order backlogMarket Size / ShareKey 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.First-half performance progressed at a high level, driven by the capture of demand for LLMs and the expansion of recurring operations and usage through ABEJA Platform. The second-half plan incorporates upfront investment in future growth areas, including strategic projects and Physical AI, while not assuming excessive revenue from these investments.
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.