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Financial results presentation6029Artra Group CorporationInformation and Communications, Services and Others

Results Briefing Materials for the Second Quarter of the Fiscal Year Ending December 2026

In the first half of the fiscal year ending December 2026, consolidated net sales declined following the transfer of the toy sales business, while operating income and ordinary income increased significantly due to higher revenue from the A-COMS business and reductions in selling, general and administrative expenses. Interim net income/loss was in the red due to a loss on the sale of shares in an affiliated company, but the full-year earnings forecast was revised upward and full-year net income is expected to return to profitability.

Worth reading
56In focus
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
56
Millions of yen (year-on-year increase in operating profit)
Wording
Conditional
How definitive the wording is.

Contents of this document

Financial results presentationSecond quarter (interim period) of the fiscal year ending December 20268 items taken from the company’s own explanation
Financial Results Figures (The key points of this material are explained below)
Net Sales¥1,619 million-14.0%
Operating profit¥81 million+217.8%
Ordinary income¥91 million+201.5%
Net income-45 Millions of yen interim net income/loss attributable to owners of the parent
Selling, general and administrative expenses¥496 million
Gross Profit Margin
Rate35.7%
Year-on-year change (points)+1.5 percentage points (34.2% in the same period of the previous year)
Full-year earnings forecast
Net Sales
¥2,700 million
Operating profit
¥160 million
Ordinary income
¥165 million
Net income or loss attributable to owners of the parent
¥15 million
Net income/loss per share
¥1.45
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 Sales60.0%
Operating profit51.0%
Ordinary income55.4%
What the company explained in this material
Self-assessment against the planThe company's self-assessment against its own plan.
First-half results came in above the previous forecast
Breakdown of Factors Affecting the ChangeReasons cited by the Company for the change in the figures.
  • Earnings contribution from the A-COMS business¥29 million
  • Reduction in losses from the toy sales business¥26 million
  • Intersegment adjustments and other factors¥1 million
New initiatives
  • Expansion of the A-COMS platform into the medical, dental, relaxation and beauty salon markets
  • Joint development of next-generation reverse-aging services through a capital and business alliance with クオンタムリープ株式会社
  • Introduction of magnetic stimulation therapy technology through a business alliance with REMED
  • Promotion of collaboration with major companies in brain technology, gait sensing, NEC and other fields
Key KPIsA metric the company considers important as a management benchmark.
  • A-COMS business net sales¥1,245 million
    Year on year against the same period last year+8.5%
  • Number of clinics using A-COMS3,000 clinics
  • Acupuncture and osteopathic clinic market size50,000 clinics
  • Atra billing services net sales¥316 million
    Year on year against the same period last year+5.8%
  • Nursing care support net sales¥218 million
    Year on year against the same period last year+5.1%
Segment results
A-COMS business
Net Sales
¥1,245 million+8.5%
Segment profit
¥87 million
Toy Retail Business
Net Sales
¥373 million-49.1%
Segment loss
¥-7 million
Market Size / Share
  • Approximately 50,000 clinics
    DetailsAcupuncture and osteopathic clinic market
  • Approximately 3,000 clinics
    DetailsA-COMS implementation track record
  • ¥100 billion (forecast for 2030)
    DetailsMouthpiece market
Number of employees
Number of Employees73 People
Record dateEnd of March 2026
Capital expenditures
165 Millions of yen ¥139 million in tangible fixed assets and ¥26 million in intangible fixed assets
Contents of this document
ItemDetails
Document typeFinancial results presentation
Fiscal Period CoveredSecond quarter (interim period) of the fiscal year ending December 2026
Net Sales¥1,619 million (YoY -14.0%)
Operating profit¥81 million (YoY +217.8%)
Ordinary income¥91 million (YoY +201.5%)
Net income-45 Millions of yen (interim net income/loss attributable to owners of the parent)
Gross Profit MarginRate 35.7% / Year-on-year change (points) +1.5 percentage points (34.2% in the same period of the previous year)
Selling, general and administrative expenses¥496 million
Full-year earnings forecastNet Sales ¥2,700 million / Operating profit ¥160 million / Ordinary income ¥165 million / Net income or loss attributable to owners of the parent ¥15 million / Net income/loss per share ¥1.45
Progress against full-year forecastNet Sales 60.0% / Operating profit 51.0% / Ordinary income 55.4%
Self-assessment against the planFirst-half results came in above the previous forecast
Segment resultsA-COMS business Net Sales ¥1,245 million (YoY +8.5%) / Segment profit ¥87 million / Toy Retail Business Net Sales ¥373 million (YoY -49.1%) / Segment loss ¥-7 million
Breakdown of Factors Affecting the ChangeFactors Earnings contribution from the A-COMS business / Amount ¥29 million, Factors Reduction in losses from the toy sales business / Amount ¥26 million, Factors Intersegment adjustments and other factors / Amount ¥1 million
Key KPIsIndicator name A-COMS business net sales / Value ¥1,245 million / Year on year against the same period last year +8.5%, Indicator name Number of clinics using A-COMS / Value 3,000 clinics / Year on year against the same period last year Not disclosed, Indicator name Acupuncture and osteopathic clinic market size / Value 50,000 clinics / Year on year against the same period last year Not disclosed, Indicator name Atra billing services net sales / Value ¥316 million / Year on year against the same period last year +5.8%, Indicator name Nursing care support net sales / Value ¥218 million / Year on year against the same period last year +5.1%
Number of employeesNumber of Employees 73 People / Record date End of March 2026 / Changes during the period and hiring plan Not disclosed
Capital expenditures165 Millions of yen (¥139 million in tangible fixed assets and ¥26 million in intangible fixed assets)
Market Size / ShareDetails Acupuncture and osteopathic clinic market / Value Approximately 50,000 clinics / Share Not disclosed, Details A-COMS implementation track record / Value Approximately 3,000 clinics / Share Not disclosed, Details Mouthpiece market / Value ¥100 billion (forecast for 2030) / Share Not disclosed
New initiativesExpansion of the A-COMS platform into the medical, dental, relaxation and beauty salon markets, Joint development of next-generation reverse-aging services through a capital and business alliance with クオンタムリープ株式会社, Introduction of magnetic stimulation therapy technology through a business alliance with REMED, Promotion of collaboration with major companies in brain technology, gait sensing, NEC and other fields
Items this document does not state (13)
Operating profit marginResults for the three months of the current quarterUnit price and quantity metricsNumber of stores and locationsAssumptions Underlying the Business OutlookRisk amount incorporated into the outlookMedium-term management plan targetsFinancial targetsAnnual DividendPayout ratioAcquisition of treasury sharesOrders 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.

The decline in net sales was attributable to the transfer of the toy sales business. The increases in operating income and ordinary income were due to higher revenue and earnings from the A-COMS business, a reduction in losses from the toy sales business, an improvement in the gross profit margin, and lower selling, general and administrative expenses. The interim net loss resulted from a ¥130 million loss on the sale of shares in an affiliated company associated with the transfer of the toy sales business. The upward revision to the full-year forecast reflected factors including expansion of the A-COMS business's implementation base, subscription-based recurring billing, and sales of original equipment exceeding plan.

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Results Briefing Materials for the Second Quarter of the Fiscal Year Ending December 2026 | Artra Group Corporation (6029) timely disclosure | Komori