Worth reading
52Recurring
Scored from 5 of 6 sectionsDirection
Improvement
Direction inferred from the company’s description.Scale
66.5
% (year-on-year change in revenue)Wording
Conditional
How definitive the wording is.Results for this period
Third quarter2025年５月１日～2026年１月31日ConsolidatedJapanese GAAPNet Sales22,934¥ millionYear on year +66.5%Progress 80.5%
Operating profit1,920¥ millionYear on year +145.5%Progress 106.7%
Ordinary income1,923¥ millionYear on year +148.6%Progress 105.7%
Net income attributable to owners of the parent993¥ millionYear on year +69.4%Progress 89.5%
The width of the band at each stage is based on revenue. The narrower it becomes toward the bottom, the smaller the proportion of revenue that remains as profit. The dotted outline is the full-year forecast and the band inside it is the result for this period. The progress rate is the result divided by the forecast.
Net income per share111円60銭
Financial position at period-end
Total assets16,256¥ million
of which net assets 10,005 ¥ millionEquity ratio 58.2%vs. prior year-end -3.2pt
塗りつぶした部分が自己資本比率です。総資産のうち、返済のいらない自前の資金がどれだけかを表します。The thin vertical line indicates the level at the end of the previous fiscal year.
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥28,500 million (YoY +40.2%)
Operating profit¥1,800 million (YoY +40.9%)
Ordinary income¥1,820 million (YoY +43.6%)
Net income¥1,110 million (YoY +26.7%)
Annual Dividend Forecast¥99 → ¥63（-36.4%）
Factors Behind Changes in Business Performance
大型継続案件の拡大、ほぼ全業種のクライアントからの前年同期を大きく上回るオーダー、ロールアップ戦略によるハイブランド案件の拡大、新規クライアント開発、グループ会社間の共同提案によるシナジー効果。
Disclosure regarding the going concern assumption
Not applicable.
Change in accounting policy
基準改正に伴う変更 Noそれ以外の変更 No見積りの変更 No修正再表示 No
Changes in the scope of consolidationNew Number of companies 1 / Company name ＮＰＵ株式会社 / Excluded Number of companies 0 / Company name Not disclosed
Material subsequent events2026年２月１日付で、普通株式１株を２株に分割し、これに伴う定款変更を行った。
Breakdown of extraordinary income (loss)Extraordinary income Gain on Sale of Fixed Assets ¥4,135 thousand / Extraordinary loss Loss on disposal of property, plant and equipment ¥4,009 thousand, Impairment Loss on Investment Securities ¥15,115 thousand
Depreciation and amortization¥20,418 thousand
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingNone (対象者：Not disclosed)
Issued Shares at Period-End9,238,000
Treasury Shares at Period-End338,200
| Item | Details |
|---|---|
| Fiscal Period Classification | Third quarter |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 2025年５月１日～2026年１月31日 |
| Net Sales | ¥22,934 million (YoY +66.5%) |
| Operating profit | ¥1,920 million (YoY +145.5%) |
| Ordinary income | ¥1,923 million (YoY +148.6%) |
| Profit attributable to owners of the parent | ¥993 million (YoY +69.4%) |
| Net income per share | 111円60銭 |
| Equity ratio | End of the current fiscal period 58.2 / End of previous period 61.4 |
| Total assets | ¥16,256 million |
| Net assets | ¥10,005 million |
| Full-year earnings forecast | Net Sales ¥28,500 million (YoY +40.2%) / Operating profit ¥1,800 million (YoY +40.9%) / Ordinary income ¥1,820 million (YoY +43.6%) / Net income ¥1,110 million (YoY +26.7%) |
| Annual Dividend Forecast | ¥99 → ¥63（-36.4%） |
| Depreciation and amortization | ¥20,418 thousand |
| Breakdown of extraordinary income (loss) | Extraordinary income Gain on Sale of Fixed Assets ¥4,135 thousand / Extraordinary loss Loss on disposal of property, plant and equipment ¥4,009 thousand, Impairment Loss on Investment Securities ¥15,115 thousand |
| Disclosure regarding the going concern assumption | Not applicable. |
| Change in accounting policy | Changes due to revisions to standards No / Other changes No / Change in accounting estimate No / Restatement No |
| Changes in the scope of consolidation | New Number of companies 1 / Company name ＮＰＵ株式会社 / Excluded Number of companies 0 / Company name Not disclosed |
| Material subsequent events | 2026年２月１日付で、普通株式１株を２株に分割し、これに伴う定款変更を行った。 |
| Availability of Supplementary Financial Results Materials | Yes |
| Availability of Financial Results Briefing | None (対象者：Not disclosed) |
| Issued Shares at Period-End | 9,238,000 |
| Treasury Shares at Period-End | 338,200 |
| Factors Behind Changes in Business Performance | 大型継続案件の拡大、ほぼ全業種のクライアントからの前年同期を大きく上回るオーダー、ロールアップ戦略によるハイブランド案件の拡大、新規クライアント開発、グループ会社間の共同提案によるシナジー効果。 |
Items this document does not state (13)
Operating MarginCash flows from operating activitiesCash flows from investing activitiesCash flows from financing activitiesCash and cash equivalents at end of periodRevision to Earnings ForecastPayout ratioShareholder Return PolicySegment revenueSegment profitRegional salesOrders received and order backlogImpairment loss
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.ゲーム関連イベント、著名IPのポップアップストア、大手小売企業のデジタル広告運用などの大型継続案件が拡大し、ほぼ全業種のクライアントから前年同期を大きく上回るオーダーを受けた。加えて、ロールアップ戦略によるハイブランド案件の拡大、新規クライアント開発、グループ会社間の共同提案によるシナジー効果が寄与した。
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.