Worth reading
75Important
Scored from 5 of 6 sectionsDirection
Mixed performance
Direction inferred from the company’s description.Scale
-24
¥ million (year-on-year change in operating income)Wording
Conditional
How definitive the wording is.Contents of this document
Presentation materials on financial resultsSecond quarter of the fiscal year ending December 20267 items taken from the company’s own explanation
Financial Results Figures (The key points of this material are explained below)
Net Sales¥768 million-3.4%
Operating profit¥57 million-29.8%
Ordinary income¥80 million+1.7%
Net income¥67 million
Selling, general and administrative expensesAt the same level as the previous year. Amount and SG&A-to-revenue ratio: Not disclosed
Results for the three months of the current quarterQuarterly standalone trend in operating profit presented. Operating profit for the second quarter of the fiscal year ending December 2026 was ¥37 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 revenue46.3%
Operating profit33.8%
Ordinary income43.7%
Net income for the current fiscal year49.1%
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.
- FY2025 operating profit¥82 million
- Decrease in operating revenue¥-27 million
- Decrease in other SG&A expenses¥-2 million
- FY2026 operating profit¥57 million
New initiatives
- Development of an automation platform for ad submission and an ad-submission audit agent
- Securing production contracts using agents that generate ad banner and landing-page structure proposals
- Plans to apply AX to ad report creation, improvement proposal generation and delivery anomaly detection
- Plans to promote AX for the mass production of short-form advertising videos
- Considering commercialization of AX solutions based on the company's internal AX initiatives
Key KPIsA metric the company considers important as a management benchmark.
- Operating revenue per client1.38 CoefficientYear on year against the same period last year+0.06 points
- Operating revenue per employee1.26 CoefficientYear on year against the same period last year-0.06 percentage points
- Sales Productivity1.07 CoefficientYear on year against the same period last year-0.06 percentage points
Unit price and quantity metricsThese figures show sales broken down by price and volume.
- Number of existing projectsIn line with the prior-year period
- Average fee per client for existing projectsIncreased year on year
- Number of new projectsGrowth stalled year on year
- Average fee per client for new projectsTrending lower year on year, but improved quarter on quarter
Segment results
- Advertising agency businessYear-on-year change in operating revenue-5%
- Collaboration with SoftBank Corp.Year-on-year change in operating revenue-2.9%
- Contracted services from advertising media companiesYear-on-year change in operating revenue+9.3%
Medium-term management plan targets
Phase 1 (FY2026): Cost structure reform; Phase 2 (FY2027-2028): AX support and SaaS model; Phase 3 (FY2029-2030): Business co-creation and collaboration. Numerical targets: Not disclosed| Item | Details |
|---|---|
| Document type | Presentation materials on financial results |
| Fiscal Period Covered | Second quarter of the fiscal year ending December 2026 |
| Net Sales | ¥768 million (YoY -3.4%) |
| Operating profit | ¥57 million (YoY -29.8%) |
| Ordinary income | ¥80 million (YoY +1.7%) |
| Net income | ¥67 million |
| Selling, general and administrative expenses | At the same level as the previous year. Amount and SG&A-to-revenue ratio: Not disclosed |
| Results for the three months of the current quarter | Quarterly standalone trend in operating profit presented. Operating profit for the second quarter of the fiscal year ending December 2026 was ¥37 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 46.3% / Operating profit 33.8% / Ordinary income 43.7% / Net income for the current fiscal year 49.1% |
| Self-assessment against the plan | Progressing steadily against the earnings outlook |
| Segment results | Segment Advertising agency business / Year-on-year change in operating revenue -5% / Profit Not disclosed, Segment Collaboration with SoftBank Corp. / Year-on-year change in operating revenue -2.9% / Profit Not disclosed, Segment Contracted services from advertising media companies / Year-on-year change in operating revenue +9.3% / Profit Not disclosed |
| Breakdown of Factors Affecting the Change | Factors FY2025 operating profit / Amount ¥82 million, Factors Decrease in operating revenue / Amount ¥-27 million, Factors Decrease in other SG&A expenses / Amount ¥-2 million, Factors FY2026 operating profit / Amount ¥57 million |
| Key KPIs | Indicator name Operating revenue per client / Value 1.38 Coefficient / Year on year against the same period last year +0.06 points, Indicator name Operating revenue per employee / Value 1.26 Coefficient / Year on year against the same period last year -0.06 percentage points, Indicator name Sales Productivity / Value 1.07 Coefficient / Year on year against the same period last year -0.06 percentage points |
| Unit price and quantity metrics | Indicator name Number of existing projects / Value In line with the prior-year period, Indicator name Average fee per client for existing projects / Value Increased year on year, Indicator name Number of new projects / Value Growth stalled year on year, Indicator name Average fee per client for new projects / Value Trending lower year on year, but improved quarter on quarter |
| Medium-term management plan targets | Phase 1 (FY2026): Cost structure reform; Phase 2 (FY2027-2028): AX support and SaaS model; Phase 3 (FY2029-2030): Business co-creation and collaboration. Numerical targets: Not disclosed |
| New initiatives | Development of an automation platform for ad submission and an ad-submission audit agent, Securing production contracts using agents that generate ad banner and landing-page structure proposals, Plans to apply AX to ad report creation, improvement proposal generation and delivery anomaly detection, Plans to promote AX for the mass production of short-form advertising videos, Considering commercialization of AX solutions based on the company's internal AX initiatives |
Items this document does not state (14)
Gross Profit MarginOperating profit marginNumber of stores and locationsNumber of employeesAssumptions Underlying the Business OutlookRisk amount incorporated into the outlookFinancial 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.In the advertising agency business, the cancellation of large spot projects from the same period of the previous year reduced revenue. In the collaboration with SoftBank Corporation, the cancellation of large projects also reduced revenue. Operating profit was affected by the decline in operating revenue, while selling, general and administrative expenses were either at the same level as the previous year or decreased due to lower other SG&A expenses.
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.