Earnings Presentation Materials for the Third Quarter of the Fiscal Year Ending August 2026 | Prodelight Co.,Ltd. (5580) timely disclosure

Worth reading

50Recurring

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

302

¥ million

Wording

Conditional

How definitive the wording is.

Contents of this document

Earnings presentationFY ending August 2026, third quarter7 items taken from the company’s own explanation

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

Net Sales¥2,364 million+14.7%

Operating profit¥74 million-39.9%

Ordinary income¥70 million-41.8%

Net income¥10 million-85.7%

Gross Profit Margin46 %

Operating profit margin3.1 %

Selling, general and administrative expenses¥1,012 million

Results for the three months of the current quarter

Net Sales

Standalone, third quarter¥673.6 million

Recurring revenue

¥530.6 million

Non-recurring revenue

¥142.9 million

Full-year earnings forecast

Net Sales

¥3,360 million

Operating profit

¥254 million

Ordinary income

¥250 million

Net income for the current fiscal year

¥161 million

What the company explained in this material

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

Gross profit

Increase in profit from the voice solutions business104

Increase in profit from the mobile communications equipment business13

Decrease in profit from the agency sales business-31

Selling, General and Administrative Expenses

Increase in personnel expenses64

Increase in outsourcing expenses15

Increase in amortization of goodwill12

Increase in advisory fees11

Increase in repair and maintenance expenses11

Increase in Advertising Expenses10

Increase in supplies expenses9

Increase in rent and lease expenses3

Decrease in payment fees-15

Non-Operating Income and Expenses-1

Assumptions Underlying the Business OutlookThe assumptions used by the company in preparing its forecast.

Potential M&A transactions to be executed during the fiscal year ending August 2026 have not been factored into the earnings forecast.

New initiatives

Withdraw from the intermediary sales business and sell N’s Company, which operates that business
Capital and business alliance with Tobila Systems Inc.
Multilingual support for INNOVERA's Autocall function
Automatic transcription of recorded calls in INNOVERA
Establishment of the Wide-Area Sales Department and the Customer Success Promotion Department
The Company's first new graduates joined in April 2026

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

Number of INNOVERA accounts55,456 Accounts
Year on year against the same period last year+14.9%
Number of IP-Line channels80,949 Channels
Year on year against the same period last year+5.6%
Recurring revenue ratio81 %
Average monthly churn rate for INNOVERA accounts0.65 %
Average monthly churn rate for IP-Line channels0.74 %

Segment results

Voice Solutions

Net Sales

¥2,015 million+16.0%

Segment Profit or Loss

¥449 million-6.3%

Mobile communications equipment

Net Sales

¥302 million+22.6%

Segment Profit or Loss

¥27 million+196.3%

Agency sales

Net Sales

¥46 million-40.1%

Segment Profit or Loss

¥-12 million

Market Size / Share

Voice communications market2,440

Unit for the voice communications market¥ million

Cloud PBX market330

Unit for the cloud PBX market¥ million

Cloud PBX market forecast

202537,000

202641,500

202746,500

202851,500

202956,000

203060,000

Unit for the cloud PBX market forecast¥ million

IP telephone line market (corporate)3,027

Unit for the corporate IP telephone line market¥ million

Number of employees

Number of Employees145 People

As ofJuly 2026

Changes during the period and hiring planThe Company's first new graduates joined in April 2026. The Company is pursuing ongoing recruitment and development of new graduates.

Contents of this document
Item	Details
Document type	Earnings presentation
Fiscal Period Covered	FY ending August 2026, third quarter
Net Sales	¥2,364 million (YoY +14.7%)
Operating profit	¥74 million (YoY -39.9%)
Ordinary income	¥70 million (YoY -41.8%)
Net income	¥10 million (YoY -85.7%)
Gross Profit Margin	46 %
Operating profit margin	3.1 %
Selling, general and administrative expenses	¥1,012 million
Results for the three months of the current quarter	Net Sales Standalone, third quarter ¥673.6 million / Recurring revenue ¥530.6 million / Non-recurring revenue ¥142.9 million
Full-year earnings forecast	Net Sales ¥3,360 million / Operating profit ¥254 million / Ordinary income ¥250 million / Net income for the current fiscal year ¥161 million
Segment results	Voice Solutions Net Sales ¥2,015 million (YoY +16.0%) / Segment Profit or Loss ¥449 million (YoY -6.3%) / Mobile communications equipment Net Sales ¥302 million (YoY +22.6%) / Segment Profit or Loss ¥27 million (YoY +196.3%) / Agency sales Net Sales ¥46 million (YoY -40.1%) / Segment Profit or Loss ¥-12 million
Breakdown of Factors Affecting the Change	Gross profit Increase in profit from the voice solutions business 104 / Increase in profit from the mobile communications equipment business 13 / Decrease in profit from the agency sales business -31 / Selling, General and Administrative Expenses Increase in personnel expenses 64 / Increase in outsourcing expenses 15 / Increase in amortization of goodwill 12 / Increase in advisory fees 11 / Increase in repair and maintenance expenses 11 / Increase in Advertising Expenses 10 / Increase in supplies expenses 9 / Increase in rent and lease expenses 3 / Decrease in payment fees -15 / Non-Operating Income and Expenses -1
Key KPIs	Indicator name Number of INNOVERA accounts / Value 55,456 Accounts / Year on year against the same period last year 14.9 Accounts, Indicator name Number of IP-Line channels / Value 80,949 Channels / Year on year against the same period last year 5.6 Channels, Indicator name Recurring revenue ratio / Value 81 % / Year on year against the same period last year Not disclosed, Indicator name Average monthly churn rate for INNOVERA accounts / Value 0.65 % / Year on year against the same period last year Not disclosed, Indicator name Average monthly churn rate for IP-Line channels / Value 0.74 % / Year on year against the same period last year Not disclosed
Number of employees	Number of Employees 145 People / As of July 2026 / Changes during the period and hiring plan The Company's first new graduates joined in April 2026. The Company is pursuing ongoing recruitment and development of new graduates.
Assumptions Underlying the Business Outlook	Potential M&A transactions to be executed during the fiscal year ending August 2026 have not been factored into the earnings forecast.
Market Size / Share	Voice communications market 2,440 / Unit for the voice communications market ¥ million / Cloud PBX market 330 / Unit for the cloud PBX market ¥ million / Cloud PBX market forecast 2025 37,000 / 2026 41,500 / 2027 46,500 / 2028 51,500 / 2029 56,000 / 2030 60,000 / Unit for the cloud PBX market forecast ¥ million / IP telephone line market (corporate) 3,027 / Unit for the corporate IP telephone line market ¥ million
New initiatives	Withdraw from the intermediary sales business and sell N’s Company, which operates that business, Capital and business alliance with Tobila Systems Inc., Multilingual support for INNOVERA's Autocall function, Automatic transcription of recorded calls in INNOVERA, Establishment of the Wide-Area Sales Department and the Customer Success Promotion Department, The Company's first new graduates joined in April 2026

Items this document does not state (13)

Progress against full-year forecastSelf-assessment against the planUnit 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 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 increased against the backdrop of growth in the core Voice Solutions business. The factors cited for the decline in profit were deterioration in the profitability of the intermediary sales business, costs related to the BizTAP IVR/BizTAP business, investments in human resources including personnel expenses, and increases in outsourcing costs and amortization of goodwill, among others.

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.