Komori
Earnings5590NETSTARS Co.,Ltd.Information and Communications, Services and Others

Financial Results Summary for the Second Quarter (Interim Period) of the Fiscal Year Ending December 2026 [Japanese GAAP] (Consolidated)

For the interim period of the fiscal year ending December 2026, revenue, operating income, ordinary income, and interim net income attributable to owners of the parent all exceeded the same period of the previous year, driven by increases in payment volume and the number of merchants. The full-year earnings forecasts and annual dividend forecast remain unchanged from the previous forecasts.

Worth reading
48Recurring
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
161.6
% (year-on-year change in operating profit)
Wording
Conditional
How definitive the wording is.

Results for this period

Interim period (second quarter)1 January 2026–30 June 2026ConsolidatedJapanese GAAP
Net Sales2,467¥ millionYear on year +14.3%Progress 42.8%
Operating profit154¥ millionYear on year +161.6%Progress 30.8%
Ordinary income243¥ millionYear on year +61.0%Progress 34.4%
Net income attributable to owners of the parent203¥ millionYear on year +59.5%

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¥12.06
Financial position at period-end
Total assets39,775¥ million
of which net assets 7,918 ¥ millionEquity ratio 19.9%vs. prior year-end 0.0pt

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.

Cash inflows and outflows
Operating+1,181,658
Investment-46,846
Financials+61,000
Net change+1,195,812

Stacked from zero: upward is an increase in cash, downward a decrease (in ¥ thousand).The net change represented by the dotted line is the total of three items, calculated from figures provided by the company.

Cash and cash equivalents at end of period¥37,425,482 thousand
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%)
Profit attributable to owners of the parent¥493 million (YoY +1.7%)
Annual Dividend Forecast¥0 → ¥0(0.0%)
Factors Behind Changes in Business Performance

The company captured the expansion of the market, while the number of merchants increased steadily, resulting in payment volume of ¥1,128.9 billion, up 15.2% year on year. For DX-related services, the company pursued promotional activities, including exhibiting at trade shows in Japan and overseas, and product development tailored to customer needs.

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 1 / Name of newly added company 株式会社StarPay-Entertainment / Excluded 0 / Excluded Company Name Not disclosed
Material subsequent eventsNo applicable matters.
Breakdown of extraordinary income (loss)No applicable items for the interim period (no extraordinary income or extraordinary loss reported)
Depreciation and amortization¥110,135 thousand
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingYes (for institutional investors and securities analysts)
Issued Shares at Period-End16,950,800 Shares
Treasury Shares at Period-End57 Shares
Results for this period
ItemDetails
Fiscal Period ClassificationInterim period (second quarter)
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 January 2026–30 June 2026
Net Sales¥2,467 million (YoY +14.3%)
Operating profit¥154 million (YoY +161.6%)
Ordinary income¥243 million (YoY +61.0%)
Profit attributable to owners of the parent¥203 million (YoY +59.5%)
Net income per share¥12.06
Equity ratioEnd of the current fiscal period 19.9 / End of previous period 19.9
Total assets¥39,775 million
Net assets¥7,918 million
Cash flows from operating activities¥1,181,658 thousand
Cash flows from investing activities¥-46,846 thousand
Cash flows from financing activities¥61,000 thousand
Cash and cash equivalents at end of period¥37,425,482 thousand
Full-year earnings forecastNet Sales ¥5,760 million (YoY +20.3%) / Operating profit ¥500 million (YoY +70.8%) / Ordinary income ¥707 million (YoY +59.7%) / Profit attributable to owners of the parent ¥493 million (YoY +1.7%)
Annual Dividend Forecast¥0 → ¥0(0.0%)
Depreciation and amortization¥110,135 thousand
Breakdown of extraordinary income (loss)No applicable items for the interim period (no extraordinary income or extraordinary loss reported)
Disclosure regarding the going concern assumptionNo applicable matters
Change in accounting policyChanges 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 consolidationNew 1 / Name of newly added company 株式会社StarPay-Entertainment / Excluded 0 / Excluded Company Name Not disclosed
Material subsequent eventsNo applicable matters.
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingYes (for institutional investors and securities analysts)
Issued Shares at Period-End16,950,800 Shares
Treasury Shares at Period-End57 Shares
Factors Behind Changes in Business PerformanceThe company captured the expansion of the market, while the number of merchants increased steadily, resulting in payment volume of ¥1,128.9 billion, up 15.2% year on year. For DX-related services, the company pursued promotional activities, including exhibiting at trade shows in Japan and overseas, and product development tailored to customer needs.
Items this document does not state (9)
Operating MarginRevision 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.

The company captured the expansion of the market, while the number of merchants increased steadily, resulting in a 15.2% year-on-year increase in payment volume. For DX-related services, the company pursued promotional activities, including exhibiting at trade shows in Japan and overseas, and product development 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.
Financial Results Summary for the Second Quarter (Interim Period) of the Fiscal Year Ending December 2026 [Japanese GAAP] (Consolidated) | NETSTARS Co.,Ltd. (5590) timely disclosure | Komori