Worth reading
50Recurring
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
26.6
%Wording
Conditional
How definitive the wording is.Results for this period
First quarter1 January 2026 to 31 March 2026ConsolidatedJapanese GAAPNet Sales1,331¥ millionYear on year +26.6%Progress 23.1%
Operating profit116¥ millionProgress 23.2%
Ordinary income161¥ millionYear on year +207.8%Progress 22.8%
Net income attributable to owners of the parent137¥ millionYear on year +204.6%Progress 27.8%
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¥8.14
Financial position at period-end
Total assets40,427¥ million
of which net assets 7,813 ¥ millionEquity ratio 19.3%vs. prior year-end -0.6pt
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¥5,760 million (YoY +20.3%)
Operating profit¥500 million (YoY +70.8%)
Ordinary income¥707 million (YoY +59.7%)
Net income¥493 million (YoY +1.7%)
Annual Dividend Forecast¥0 → ¥0
Factors Behind Changes in Business Performance
Transaction volume increased to ¥549.7 billion, up 17.6% year on year, due to the expansion of the payments market and the steady increase in the number of merchants, among other factors, driving growth in payment-related revenue. For DX-related services, the company pursued promotional activities, including exhibiting at trade shows, and product development.
Disclosure regarding the going concern assumption
No applicable matters
Change in accounting policy
基準改正に伴う変更 Noそれ以外の変更 Yes (change in the method of calculating tax expenses)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StarPay-Entertainment / Excluded Number of companies 0 / Company name Not disclosed
Material subsequent eventsThe company entered into an overdraft agreement. The agreement with Sumitomo Mitsui Banking Corporation has a credit limit of ¥6 billion and was executed on 30 April 2026. It is intended to provide a flexible and stable source of working capital required for the early settlement service for merchants.
Breakdown of extraordinary income (loss)Extraordinary income Not disclosed / Extraordinary loss Item Loss on Disposal of Fixed Assets / Amount Not disclosed
Depreciation and amortization¥54,067 thousand
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingWhether applicable Yes / Subject person Institutional investors and securities analysts
Issued Shares at Period-End16,890,800
Treasury Shares at Period-End57
| Item | Details |
|---|---|
| Fiscal Period Classification | First quarter |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 1 January 2026 to 31 March 2026 |
| Net Sales | ¥1,331 million (YoY +26.6%) |
| Operating profit | ¥116 million |
| Ordinary income | ¥161 million (YoY +207.8%) |
| Profit attributable to owners of the parent | ¥137 million (YoY +204.6%) |
| Net income per share | ¥8.14 |
| Equity ratio | End of the current fiscal period 19.3 / End of previous period 19.9 |
| Total assets | ¥40,427 million |
| Net assets | ¥7,813 million |
| Full-year earnings forecast | Net Sales ¥5,760 million (YoY +20.3%) / Operating profit ¥500 million (YoY +70.8%) / Ordinary income ¥707 million (YoY +59.7%) / Net income ¥493 million (YoY +1.7%) |
| Annual Dividend Forecast | ¥0 → ¥0 |
| Depreciation and amortization | ¥54,067 thousand |
| Breakdown of extraordinary income (loss) | Extraordinary income Not disclosed / Extraordinary loss Item Loss on Disposal of Fixed Assets / Amount Not disclosed |
| Disclosure regarding the going concern assumption | No applicable matters |
| Change in accounting policy | Changes due to revisions to standards No / Other changes Yes (change in the method of calculating tax expenses) / Change in accounting estimate No / Restatement No |
| Changes in the scope of consolidation | New Number of companies 1 / Company name 株式会社StarPay-Entertainment / Excluded Number of companies 0 / Company name Not disclosed |
| Material subsequent events | The company entered into an overdraft agreement. The agreement with Sumitomo Mitsui Banking Corporation has a credit limit of ¥6 billion and was executed on 30 April 2026. It is intended to provide a flexible and stable source of working capital required for the early settlement service for merchants. |
| Availability of Supplementary Financial Results Materials | Yes |
| Availability of Financial Results Briefing | Whether applicable Yes / Subject person Institutional investors and securities analysts |
| Issued Shares at Period-End | 16,890,800 |
| Treasury Shares at Period-End | 57 |
| Factors Behind Changes in Business Performance | Transaction volume increased to ¥549.7 billion, up 17.6% year on year, due to the expansion of the payments market and the steady increase in the number of merchants, among other factors, driving growth in payment-related revenue. For DX-related services, the company pursued promotional activities, including exhibiting at trade shows, and product development. |
Items this document does not state (13)
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 loss
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.Payment volume increased as the company captured growth in the cashless payments market and steadily increased its merchant base. For DX-related services, the company pursued promotional activities, including exhibiting at trade shows, and developed products tailored to customer needs.
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.