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Financial results presentation7035and factory,incInformation and Communications, Services and Others

First-Quarter Financial Results Presentation for the Fiscal Year Ending August 2026

2026年8月期第1四半期は、売上高が計画をやや下回り前年同期比でも減収となった一方、コスト削減により営業赤字は当初計画より縮小した。通期予想は、2四半期以降の不確実性を織り込んだうえで据え置かれた。

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Financial results presentation2026年8月期 第1四半期9 items taken from the company’s own explanation
Financial Results Figures (The key points of this material are explained below)
Net Sales¥699 million-8.1%
Operating profit¥-72 million
Results for the three months of the current quarter
Net Sales
¥699 million
Operating profit (loss)
¥-72 million
Full-year earnings forecast
Net Sales
¥3,072 million
Operating profit
¥0 million
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 Sales22.8%
What the company explained in this material
Self-assessment against the planThe company's self-assessment against its own plan.
売上高は計画に対し微減、営業損益は当初計画を上回る水準で赤字を圧縮
Breakdown of Factors Affecting the ChangeReasons cited by the Company for the change in the figures.
  • 既存マンガアプリの売上伸び悩み
    ImpactDecline in Revenue
  • uraracaの売上減少
    ImpactLower revenue and lower earnings
  • 主力サービスの限界利益率低下
    ImpactProfit decrease
  • 不採算サービスの特定と原価・販管費の適正化
    Impact営業赤字縮小
Assumptions Underlying the Business OutlookThe assumptions used by the company in preparing its forecast.
2Q以降の不確実性を織り込み。需要期である年末年始、インバウンド需要、2Q以降の売上加速を前提として記載しているが、為替・原材料価格等の数値前提はNot disclosed
New initiatives
  • マンガ制作工程向けAIツールの開発着手
  • 人気占い師を起用した新規占いアプリの開発
  • 自社オンライン鑑定システムのOEM・toB展開
  • マンガの大型受託開発案件の受注
  • Vtuberとのコラボ宿泊イベントの開催
  • Steam以外のEpic Games Store、STOVE等への展開強化
Key KPIsA metric the company considers important as a management benchmark.
  • &AND HOSTEL average occupancy rate87.5 %
  • Webtoon・横読みマンガの実績・公開予定タイトル数9 タイトルFY26現予定
    Year on year against the same period last year25年6タイトルから増加
  • 星ひとみプロジェクト売上102 % vs. same period last year
    Year on year against the same period last year+2 percentage points
  • Manga app MAU841 10,000 people
    Year on year against the same period last yearDeclining trend
  • Manga app paying-user ARPU
    Year on year against the same period last year施策により売上を牽引
Unit price and quantity metricsThese figures show sales broken down by price and volume.
  • Manga app MAU841 10,000 people
  • 課金ARPU・広告ARPU指数表示
  • &AND HOSTEL average occupancy rate87.5 %
  • ドミトリー宿泊単価Approximately 4 times
  • 個室宿泊単価約2.5倍〜約4倍
Segment results
  • Manga
    Net Sales¥471 million
    Operating profit¥-1 million
  • Entertainment
    Net Sales¥192 million
    Operating profit¥-8 million
    Year on year against the same period last yearRevenue Decline
  • RET
    Net Sales¥21 million
    Operating profit¥4 million
    Year on year against the same period last year実質同程度
  • Other
    Net Sales¥14 million
Risk amount incorporated into the outlookThe amount representing the range of variation the company expects in its forecast.
Net Sales▲50〜+50百万円
Operating profit (loss)▲25〜+25百万円
Number of stores and locations
東京3拠点、大阪2拠点の&AND HOSTELを記載。期中の出退店数はNot disclosed
Contents of this document
ItemDetails
Document typeFinancial results presentation
Fiscal Period Covered2026年8月期 第1四半期
Net Sales¥699 million (YoY -8.1%)
Operating profit¥-72 million
Results for the three months of the current quarterNet Sales ¥699 million / Operating profit (loss) ¥-72 million
Full-year earnings forecastNet Sales ¥3,072 million / Operating profit ¥0 million
Progress against full-year forecastNet Sales 22.8%
Self-assessment against the plan売上高は計画に対し微減、営業損益は当初計画を上回る水準で赤字を圧縮
Segment resultsSegment Manga / Net Sales ¥471 million / Operating profit ¥-1 million / Year on year against the same period last year Not disclosed, Segment Entertainment / Net Sales ¥192 million / Operating profit ¥-8 million / Year on year against the same period last year Revenue Decline, Segment RET / Net Sales ¥21 million / Operating profit ¥4 million / Year on year against the same period last year 実質同程度, Segment Other / Net Sales ¥14 million / Operating profit Not disclosed / Year on year against the same period last year Not disclosed
Breakdown of Factors Affecting the ChangeFactors 既存マンガアプリの売上伸び悩み / Impact Decline in Revenue, Factors uraracaの売上減少 / Impact Lower revenue and lower earnings, Factors 主力サービスの限界利益率低下 / Impact Profit decrease, Factors 不採算サービスの特定と原価・販管費の適正化 / Impact 営業赤字縮小
Key KPIsIndicator name &AND HOSTEL average occupancy rate / Value 87.5 % / Year on year against the same period last year Not disclosed, Indicator name Webtoon・横読みマンガの実績・公開予定タイトル数 / Value 9 タイトル（FY26現予定） / Year on year against the same period last year 25年6タイトルから増加, Indicator name 星ひとみプロジェクト売上 / Value 102 % vs. same period last year / Year on year against the same period last year +2 percentage points, Indicator name Manga app MAU / Value 841 10,000 people / Year on year against the same period last year Declining trend, Indicator name Manga app paying-user ARPU / Value Not disclosed / Year on year against the same period last year 施策により売上を牽引
Unit price and quantity metricsIndicator name Manga app MAU / Value 841 10,000 people, Indicator name 課金ARPU・広告ARPU / Value 指数表示, Indicator name &AND HOSTEL average occupancy rate / Value 87.5 %, Indicator name ドミトリー宿泊単価 / Value Approximately 4 times, Indicator name 個室宿泊単価 / Value 約2.5倍〜約4倍
Number of stores and locations東京3拠点、大阪2拠点の&AND HOSTELを記載。期中の出退店数はNot disclosed
Assumptions Underlying the Business Outlook2Q以降の不確実性を織り込み。需要期である年末年始、インバウンド需要、2Q以降の売上加速を前提として記載しているが、為替・原材料価格等の数値前提はNot disclosed
Risk amount incorporated into the outlookNet Sales ▲50〜+50百万円 / Operating profit (loss) ▲25〜+25百万円
New initiativesマンガ制作工程向けAIツールの開発着手, 人気占い師を起用した新規占いアプリの開発, 自社オンライン鑑定システムのOEM・toB展開, マンガの大型受託開発案件の受注, Vtuberとのコラボ宿泊イベントの開催, Steam以外のEpic Games Store、STOVE等への展開強化
Items this document does not state (15)
Ordinary incomeNet incomeGross Profit MarginOperating profit marginSelling, general and administrative expensesNumber of employeesMedium-term management plan targetsFinancial targetsAnnual DividendPayout ratioAcquisition of treasury sharesCapital expendituresOrders received and order backlogMarket Size / ShareKey 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.

既存マンガアプリの伸び悩み、占いアプリ「uraraca」の売上減少、主力サービスの限界利益率低下などが減収・減益要因として挙げられている。一方、不採算サービスの特定、原価・販管費の適正化、インフラ・システム費用や広告宣伝費、人件費の見直しにより営業赤字を縮小したとしている。

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.
First-Quarter Financial Results Presentation for the Fiscal Year Ending August 2026 | and factory,inc (7035) timely disclosure | Komori