Worth reading
46Recurring
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
12
Full-year profitability for the first time in [ ] fiscal yearsWording
Avoiding a definitive answer
How definitive the wording is.Contents of this document
Medium-Term Management Plan PresentationFY December 2027 (medium-term target: FY December 2030)7 items taken from the company’s own explanation
Financial Results Figures (The key points of this material are explained below)
Operating profit marginFY December 2030 target: 10% or higher (year-on-year change in percentage points: Not disclosed)
Results for the three months of the current quarterEBITDA is expected to turn profitable in Q3 FY December 2026. Quarterly sales are stated as ¥388 million in Q1 and ¥381 million in Q2 of FY December 2026.
Full-year earnings forecastNo consolidated earnings forecast has been disclosed for FY December 2026. The company aims to achieve full-year profitability in FY December 2027, but forecasts by line item are Not disclosed.
What the company explained in this material
Breakdown of Factors Affecting the ChangeReasons cited by the Company for the change in the figures.
Factors increasing sales: reversal of the impact of the transition to the new football season and improvement in the impact of incidents involving some customers. Factors reducing costs: lower future amortisation expenses following partial impairment of goodwill. Other structural factors: progress on co-creation initiatives, consolidation of new companies and creation of synergies, stronger collaboration with agencies, and the launch of the AI business.
Assumptions Underlying the Business OutlookThe assumptions used by the company in preparing its forecast.
SCR SaaS model: approximately 9,700 target companies, 3–10% adoption rate, and annual unit price of ¥2.4 million; SCR custom model: approximately 1,900 target factories, 1–5% adoption rate, initial unit price of ¥40 million, and annual maintenance fee of ¥7.5 million. These are all estimates used for calculation, not actual results or forecasts.New initiatives
- Expand sales of SCR's SaaS and custom models as AX Solutions
- Plan to complete development of a sales-promotion AI solution within the year
- Technical verification of an on-premises AI platform and Personal AI "Money Twin" under the MOU with ジャスミー
- IP BANK and IP CROSS, which use AI to collect and analyse IP and automatically match companies with IP
- Release IP CROSS on 24 September 2026
Key KPIsA metric the company considers important as a management benchmark.
- Accuracy in reading SCR implementation case studies99.3%
- Number of samples supporting the new format5 items
- musica lab's manufacturing subcontractor network280 Factories
- musica lab's sales channels160+
- AppBank.net operating periodSince 2008
- Touchpoints with local broadcasters47 prefectures
- Number of IR communications on business projects15 projectsYear on year against the same period last yearYear-on-year change: Not disclosed
Unit price and quantity metricsThese figures show sales broken down by price and volume.
SCR SaaS model: approximately 9,700 target companies, 3–10% adoption rate, and annual unit price of ¥2.4 million. SCR custom model: approximately 1,900 factories, 1–5% adoption rate, initial unit price of ¥40 million, and annual maintenance fee of ¥7.5 million (all assumptions).Medium-term management plan targets
FY December 2030: sales CAGR of +40%, operating margin of 10% or higher, and sustained market capitalisation of more than ¥10 billionMarket Size / Share
Inbound tourism market: approximately ¥8 trillion; live entertainment market: approximately ¥710 billion. In paper- and fax-related manufacturing, approximately 950,000 ordering businesses across 6 industries, approximately 9,700 mid-sized companies that are potential SCR customers, and approximately 1,900 large factories that are potential custom-model customers.| Item | Details |
|---|---|
| Document type | Medium-Term Management Plan Presentation |
| Fiscal Period Covered | FY December 2027 (medium-term target: FY December 2030) |
| Operating profit margin | FY December 2030 target: 10% or higher (year-on-year change in percentage points: Not disclosed) |
| Results for the three months of the current quarter | EBITDA is expected to turn profitable in Q3 FY December 2026. Quarterly sales are stated as ¥388 million in Q1 and ¥381 million in Q2 of FY December 2026. |
| Full-year earnings forecast | No consolidated earnings forecast has been disclosed for FY December 2026. The company aims to achieve full-year profitability in FY December 2027, but forecasts by line item are Not disclosed. |
| Breakdown of Factors Affecting the Change | Factors increasing sales: reversal of the impact of the transition to the new football season and improvement in the impact of incidents involving some customers. Factors reducing costs: lower future amortisation expenses following partial impairment of goodwill. Other structural factors: progress on co-creation initiatives, consolidation of new companies and creation of synergies, stronger collaboration with agencies, and the launch of the AI business. |
| Key KPIs | Indicator name Accuracy in reading SCR implementation case studies / Value 99.3% / Year on year against the same period last year Not disclosed, Indicator name Number of samples supporting the new format / Value 5 items / Year on year against the same period last year Not disclosed, Indicator name musica lab's manufacturing subcontractor network / Value 280 Factories / Year on year against the same period last year Not disclosed, Indicator name musica lab's sales channels / Value 160+ / Year on year against the same period last year Not disclosed, Indicator name AppBank.net operating period / Value Since 2008 / Year on year against the same period last year Not disclosed, Indicator name Touchpoints with local broadcasters / Value 47 prefectures / Year on year against the same period last year Not disclosed, Indicator name Number of IR communications on business projects / Value 15 projects / Year on year against the same period last year Year-on-year change: Not disclosed |
| Unit price and quantity metrics | SCR SaaS model: approximately 9,700 target companies, 3–10% adoption rate, and annual unit price of ¥2.4 million. SCR custom model: approximately 1,900 factories, 1–5% adoption rate, initial unit price of ¥40 million, and annual maintenance fee of ¥7.5 million (all assumptions). |
| Assumptions Underlying the Business Outlook | SCR SaaS model: approximately 9,700 target companies, 3–10% adoption rate, and annual unit price of ¥2.4 million; SCR custom model: approximately 1,900 target factories, 1–5% adoption rate, initial unit price of ¥40 million, and annual maintenance fee of ¥7.5 million. These are all estimates used for calculation, not actual results or forecasts. |
| Medium-term management plan targets | FY December 2030: sales CAGR of +40%, operating margin of 10% or higher, and sustained market capitalisation of more than ¥10 billion |
| Market Size / Share | Inbound tourism market: approximately ¥8 trillion; live entertainment market: approximately ¥710 billion. In paper- and fax-related manufacturing, approximately 950,000 ordering businesses across 6 industries, approximately 9,700 mid-sized companies that are potential SCR customers, and approximately 1,900 large factories that are potential custom-model customers. |
| New initiatives | Expand sales of SCR's SaaS and custom models as AX Solutions, Plan to complete development of a sales-promotion AI solution within the year, Technical verification of an on-premises AI platform and Personal AI "Money Twin" under the MOU with ジャスミー, IP BANK and IP CROSS, which use AI to collect and analyse IP and automatically match companies with IP, Release IP CROSS on 24 September 2026 |
Items this document does not state (19)
Net SalesOperating profitOrdinary incomeNet incomeGross Profit MarginSelling, general and administrative expensesProgress against full-year forecastSelf-assessment against the planSegment resultsNumber of stores and locationsNumber of employeesRisk amount incorporated into the outlookFinancial 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.The company cited easing revenue pressure from the transition to the new football season and incidents involving some customers, lower amortisation expenses for goodwill, progress on co-creation initiatives, synergies with newly consolidated companies, stronger collaboration with agencies, the launch of the AI business, and fixed-cost reductions.
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.