Worth reading
80Important
Scored from 3 of 6 sectionsDirection
Mixed performance
Direction inferred from the company’s description.Scale
208
¥ million (increase in net profit from the year-earlier period)Wording
Conditional
How definitive the wording is.Contents of this document
Financial results presentationFirst quarter of the fiscal year ending December 20266 items taken from the company’s own explanation
Financial Results Figures (The key points of this material are explained below)
Net Sales¥414 million-2.4%
Operating profit¥63 million-1.1%
Ordinary income¥74 million+18.7%
Net income¥61 million
Selling, general and administrative expensesDecrease of ¥9 million in other SG&A expenses. SG&A expenses as a percentage of revenue: Not disclosed
Results for the three months of the current quarter
Operating revenue
¥414 million
Operating profit
¥63 million
Ordinary income
¥74 million
Net income for the current fiscal year
¥61 million
Full-year earnings forecast
Operating revenue
¥1,661 million
Operating profit
¥171 million
Ordinary income
¥185 million
Net income for the current fiscal year
¥136 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。
Operating revenue24.9%
Operating profit37.2%
Ordinary income40.0%
Net income for the current fiscal year45.2%
What the company explained in this material
Self-assessment against the planThe company's self-assessment against its own plan.
Progressing steadily against the earnings outlookBreakdown of Factors Affecting the ChangeReasons cited by the Company for the change in the figures.
- Decrease in operating revenue¥-10 million
- Decrease in other SG&A expenses¥9 million
New initiatives
- Strengthen cross-selling for existing projects and prevent cancellations of large projects
- Strengthen efforts to win new medium-sized and large projects
- Strengthen the rollout of proprietary services using generative AI
- Expand the number of LINE official account management projects
Key KPIsA metric the company considers important as a management benchmark.
- Operating revenue per client2.18 IndexYear on year against the same period last yearUp from 2.09 in the year-earlier period
- Operating revenue per employee0.94 IndexYear on year against the same period last yearAt roughly the same level as 0.95 in the year-earlier period
- Sales Productivity1.77 IndexYear on year against the same period last yearImproved approximately 10% from 1.60 in the year-earlier period
- Progress toward the full-year forecast (operating profit)37.2 %
Segment results
Advertising agency business
SalesRevenue down approximately 5% year on year
Collaboration with SoftBank Corp.
SalesRevenue up 9% year on year
Contracted services from advertising media companies
SalesRevenue down 13% year on year
Financial targets
The equity ratio was 33.2% at the end of the previous fiscal year and 36.9% at the end of the first quarter. Target: Not disclosed| Item | Details |
|---|---|
| Document type | Financial results presentation |
| Fiscal Period Covered | First quarter of the fiscal year ending December 2026 |
| Net Sales | ¥414 million (YoY -2.4%) |
| Operating profit | ¥63 million (YoY -1.1%) |
| Ordinary income | ¥74 million (YoY +18.7%) |
| Net income | ¥61 million |
| Selling, general and administrative expenses | Decrease of ¥9 million in other SG&A expenses. SG&A expenses as a percentage of revenue: Not disclosed |
| Results for the three months of the current quarter | Operating revenue ¥414 million / Operating profit ¥63 million / Ordinary income ¥74 million / Net income for the current fiscal year ¥61 million |
| Full-year earnings forecast | Operating revenue ¥1,661 million / Operating profit ¥171 million / Ordinary income ¥185 million / Net income for the current fiscal year ¥136 million |
| Progress against full-year forecast | Operating revenue 24.9% / Operating profit 37.2% / Ordinary income 40.0% / Net income for the current fiscal year 45.2% |
| Self-assessment against the plan | Progressing steadily against the earnings outlook |
| Segment results | Advertising agency business Sales Revenue down approximately 5% year on year / Profit Not disclosed / Collaboration with SoftBank Corp. Sales Revenue up 9% year on year / Profit Not disclosed / Contracted services from advertising media companies Sales Revenue down 13% year on year / Profit Not disclosed |
| Breakdown of Factors Affecting the Change | Factors Decrease in operating revenue / Amount ¥-10 million, Factors Decrease in other SG&A expenses / Amount ¥9 million |
| Key KPIs | Indicator name Operating revenue per client / Value 2.18 Index / Year on year against the same period last year Up from 2.09 in the year-earlier period, Indicator name Operating revenue per employee / Value 0.94 Index / Year on year against the same period last year At roughly the same level as 0.95 in the year-earlier period, Indicator name Sales Productivity / Value 1.77 Index / Year on year against the same period last year Improved approximately 10% from 1.60 in the year-earlier period, Indicator name Progress toward the full-year forecast (operating profit) / Value 37.2 % / Year on year against the same period last year Not disclosed |
| Financial targets | The equity ratio was 33.2% at the end of the previous fiscal year and 36.9% at the end of the first quarter. Target: Not disclosed |
| New initiatives | Strengthen cross-selling for existing projects and prevent cancellations of large projects, Strengthen efforts to win new medium-sized and large projects, Strengthen the rollout of proprietary services using generative AI, Expand the number of LINE official account management projects |
Items this document does not state (15)
Gross Profit MarginOperating profit marginUnit price and quantity metricsNumber of stores and locationsNumber 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.Operating profit was broadly in line with the year-earlier period as lower other SG&A expenses offset the decline in operating revenue. Revenue from the advertising agency business declined due to the absence of the large spot project recorded in the year-earlier period, while revenue from commissioned services for advertising media fell because of lower unit prices for recurring projects. Revenue from the collaboration with SoftBank Corp. increased as advertising budgets for existing projects expanded and the number of LINE official account management projects grew.
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.