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

Full-Year Earnings Presentation for the Fiscal Year Ending August 2026

For the fiscal year ended August 2026, revenue declined slightly year on year, while operating income turned positive through cost structure reforms and a review of the business portfolio. For the fiscal year ending August 2027, the Company expects an operating loss as it prioritizes new investments related to intellectual property, but plans to increase net income through gains on the sale of shares.

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Contents of this document

Financial results presentationFull year ended August 20267 items taken from the company’s own explanation
Financial Results Figures (The key points of this material are explained below)
Net Sales¥3,138 million
Operating profit¥6 million
Ordinary income¥6 million
Net income¥7 million
Results for the three months of the current quarter
Consolidated revenue
¥929 million
Consolidated operating profit
¥49 million
Full-year earnings forecast
Fiscal Period CoveredFiscal year ending August 2027
Consolidated revenue
¥2,928 million
Consolidated operating income (loss)
¥-172 million
Consolidated ordinary income (loss)
¥-172 million
Consolidated net income
¥70 million
ROE
7.6 %
What the company explained in this material
Breakdown of Factors Affecting the ChangeReasons cited by the Company for the change in the figures.
Consolidated revenue
Factors behind the increaseGrowth in the rights business, large-scale development and commissioned projects, and real estate-related projects
Factors reducing profitChallenges at the integrated digital manga bookstore
Consolidated operating income (loss)
Previous period▲¥270 million
Current fiscal year¥6 million
Improvement amount¥276 million
New initiatives
  • Manga production business using generative AI
  • E-commerce and online lottery business operated in collaboration with publishers
  • E-commerce business operated in collaboration with top creators
  • VTuber business based on internally created IP
  • Ghost-story and spiritual content business spanning YouTube and live events
  • Overseas translation and publishing business for games
  • Launch of a YouTube program
  • Launch of the Reion telephone fortune-telling service
  • Conversion of ＆AND HOSTEL to directly operated locations
Key KPIsA metric the company considers important as a management benchmark.
  • Manga app MAUAs shown in the graph
    Year on year against the same period last yearRate of decline slowed
  • Manga app paying-user ARPUAs shown in the graph
    Year on year against the same period last yearHigher
  • Manga app advertising ARPUAs shown in the graph
    Year on year against the same period last yearFlat
  • Full-year revenue from the telephone fortune-telling businessRecord high
  • Publishing revenue from the localization businessApproximately 3.4x
    Year on year against the same period last yearApproximately 3.4x
  • Publishing revenue as a percentage of localization business revenue41 %
    Year on year against the same period last yearApproximately 14% in the previous fiscal year
  • Average quarterly occupancy rate at ＆AND HOSTEL locations in Tokyo92 Over %
Unit price and quantity metricsThese figures show sales broken down by price and volume.
  • MAUAs shown in the graph
  • Paying-user ARPUAs shown in the graph
  • Advertising ARPUAs shown in the graph
  • Average revenue per paying user of the telephone fortune-telling serviceIncrease
  • Number of unique users of the telephone fortune-telling serviceIncrease
Segment results
Quarterly revenue and operating profit trends by segment are presented. Full-year segment totals: Not disclosed
Financial targets
ROE
FY26 actual0.8 %
FY27 plan7.6 %
Number of stores and locations
Number at period-endProduced the 20th ＆AND HOSTEL-branded property
Number of store openings and closures during the periodOpened ＆AND HOSTEL NAMBA SOUTH on 1 August 2026
Contents of this document
ItemDetails
Document typeFinancial results presentation
Fiscal Period CoveredFull year ended August 2026
Net Sales¥3,138 million
Operating profit¥6 million
Ordinary income¥6 million
Net income¥7 million
Results for the three months of the current quarterConsolidated revenue ¥929 million / Consolidated operating profit ¥49 million
Full-year earnings forecastFiscal Period Covered Fiscal year ending August 2027 / Consolidated revenue ¥2,928 million / Consolidated operating income (loss) ¥-172 million / Consolidated ordinary income (loss) ¥-172 million / Consolidated net income ¥70 million / ROE 7.6 %
Segment resultsQuarterly revenue and operating profit trends by segment are presented. Full-year segment totals: Not disclosed
Breakdown of Factors Affecting the ChangeConsolidated revenue Factors behind the increase Growth in the rights business, large-scale development and commissioned projects, and real estate-related projects / Factors reducing profit Challenges at the integrated digital manga bookstore / Consolidated operating income (loss) Previous period ▲¥270 million / Current fiscal year ¥6 million / Improvement amount ¥276 million
Key KPIsIndicator name Manga app MAU / Value As shown in the graph / Year on year against the same period last year Rate of decline slowed, Indicator name Manga app paying-user ARPU / Value As shown in the graph / Year on year against the same period last year Higher, Indicator name Manga app advertising ARPU / Value As shown in the graph / Year on year against the same period last year Flat, Indicator name Full-year revenue from the telephone fortune-telling business / Value Record high / Year on year against the same period last year Not disclosed, Indicator name Publishing revenue from the localization business / Value Approximately 3.4x / Year on year against the same period last year Approximately 3.4x, Indicator name Publishing revenue as a percentage of localization business revenue / Value 41 % / Year on year against the same period last year Approximately 14% in the previous fiscal year, Indicator name Average quarterly occupancy rate at ＆AND HOSTEL locations in Tokyo / Value 92 Over % / Year on year against the same period last year Not disclosed
Unit price and quantity metricsIndicator name MAU / Value As shown in the graph, Indicator name Paying-user ARPU / Value As shown in the graph, Indicator name Advertising ARPU / Value As shown in the graph, Indicator name Average revenue per paying user of the telephone fortune-telling service / Value Increase, Indicator name Number of unique users of the telephone fortune-telling service / Value Increase
Number of stores and locationsNumber at period-end Produced the 20th ＆AND HOSTEL-branded property / Number of store openings and closures during the period Opened ＆AND HOSTEL NAMBA SOUTH on 1 August 2026
Financial targetsROE FY26 actual 0.8 % / FY27 plan 7.6 %
New initiativesManga production business using generative AI, E-commerce and online lottery business operated in collaboration with publishers, E-commerce business operated in collaboration with top creators, VTuber business based on internally created IP, Ghost-story and spiritual content business spanning YouTube and live events, Overseas translation and publishing business for games, Launch of a YouTube program, Launch of the Reion telephone fortune-telling service, Conversion of ＆AND HOSTEL to directly operated locations
Items this document does not state (16)
Gross Profit MarginOperating profit marginSelling, general and administrative expensesProgress against full-year forecastSelf-assessment against the planNumber of employeesAssumptions Underlying the Business OutlookRisk amount incorporated into the outlookMedium-term management plan 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.

Revenue was supported by growth in the rights business, the acquisition and execution of large-scale projects, and real estate-related projects, despite challenges at the integrated digital manga bookstore. Operating income improved through a review of the business portfolio, optimization of the cost structure, and reallocation of management resources. For the fiscal year ending August 2027, the Company expects to record a gain on the sale of shares associated with Skyfall's IPO, while forecasting an operating loss due to upfront investment in the IP business.

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Full-Year Earnings Presentation for the Fiscal Year Ending August 2026 | and factory,inc (7035) timely disclosure | Komori