Komori
Financial results presentation7050FRONTIER INTERNATIONAL INC.Information and Communications, Services and Others

Supplementary Materials for the Third-Quarter Financial Results Briefing for the Fiscal Year Ending April 2026

For the nine months through the third quarter, both revenue and profit substantially exceeded the year-earlier period. Operating margin also improved as a result of improved profitability at the 3 organic companies, business expansion through M&A and group synergies.

Worth reading
57In focus
0–100. This measures how worthwhile something is to read, not how good or bad the company is.
Direction
Improvement
Direction inferred from the company’s description.
Scale
66.5
% (year-on-year increase in net sales)
Wording
Conditional
How definitive the wording is.

Contents of this document

Financial results presentationThird quarter of the fiscal year ending April 202611 items taken from the company’s own explanation
Financial Results Figures (The key points of this material are explained below)
Net Sales¥22,934 million+66.5%
Operating profit¥1,920 million+145.5%
Ordinary income¥1,923 million+148.6%
Net income993 JPY millions +69.4%net income attributable to owners of the parent
Gross Profit Margin19.0%
Operating profit margin8.4%
Selling, general and administrative expenses¥2,425 million
Results for the three months of the current quarter
Net Sales
¥8,460 million+65.0%
Operating profit
¥797 million+118.2%
Full-year earnings forecast
Net Sales
¥28,500 million
Operating profit
¥1,800 million
Ordinary income
¥1,820 million
Net income for the current fiscal year
¥1,110 million
What the company explained in this material
Breakdown of Factors Affecting the ChangeReasons cited by the Company for the change in the figures.
  • オーガニック3社の売上増加による営業利益増¥1,000 million
  • M&Aで取得したグループ会社の売上増加¥736 million
  • Improvement in Gross Profit Margin¥33 million
  • グループの拡大による人件費の増加¥-276 million
  • Change in accounting treatment¥-77 million
  • Higher recruitment expenses due to stepped-up hiring¥-65 million
  • Increase in retirement benefit costs¥-44 million
  • Goodwill amortization¥-169 million
  • Other
Assumptions Underlying the Business OutlookThe assumptions used by the company in preparing its forecast.
NPU株式会社のPPAおよびその償却額は現時点で未定。これを踏まえ、通期連結業績予想は保守的な予想としている。その他の数値前提はNot disclosed。
New initiatives
  • ロールアップ戦略に基づくM&A・CVC投資の継続
  • NPU株式会社の連結子会社化に伴うグループシナジーの創出
  • Strengthening New Graduate and Mid-Career Recruitment
  • 全社横断型のプランニング研修・マーケティング研修の導入
  • ベースアップの3期連続実施と各種手当の新設
  • エンゲージメントサーベイによる社内コミュニケーション・インフラ改善
Key KPIsA metric the company considers important as a management benchmark.
  • Direct client ratio48.6%
  • ROE11.6%（2026年4月期見込）
  • Order and Inquiry Backlog¥5,096 million
    Year on year against the same period last year+710百万円
  • Total Low¥907 million
    Year on year against the same period last year-172百万円
Segment results
スポーツ・ファッション
Net Sales
¥4,000 million
Year on year against the same period last year+715.4%
Information and Communications
Net Sales
¥3,139 million
Year on year against the same period last year+51.2%
Food
Net Sales
¥2,281 million
Year on year against the same period last year-9.1%
Gaming and IP
Net Sales
¥2,164 million
Year on year against the same period last year+82.4%
小売・家電
Net Sales
¥1,994 million
Year on year against the same period last year+80.9%
官公庁・団体
Net Sales
¥1,895 million
Year on year against the same period last year+31.4%
その他団体
Net Sales
¥1,661 million
Year on year against the same period last year+65.0%
Other
Net Sales
¥1,386 million
Year on year against the same period last year+130.9%
嗜好品・化粧品
Net Sales
¥1,325 million
Year on year against the same period last year+42.9%
不動産・住宅設備
Net Sales
¥972 million
Year on year against the same period last year+50.1%
交通・レジャー
Net Sales
¥948 million
Year on year against the same period last year+8.8%
自動車・関連品
Net Sales
¥494 million
Year on year against the same period last year+47.1%
Financial services and insurance
Net Sales
¥424 million
Year on year against the same period last year-7.3%
薬品・医療用品
Net Sales
¥251 million
Year on year against the same period last year+105.3%
Financial targets
Equity ratio58.2%（2026年1月末実績）
ROE11.6%（2026年4月期見込）
Orders received and order backlog
Order and Inquiry Backlog¥5,096 million
Total Low¥907 million
Number of employees
Number of Employees正社員464名（2025年4月時点）
Changes during the period and hiring plan2026年4月期にグループ合計で新卒40名、中途50名超を採用
Annual Dividend
Annual dividend per share63円（予想）
Payout ratio
連結配当性向50.0%程度を基準（大型M&A実施時を除く）
Acquisition of treasury shares
過去の実績として記載があるが、今回の取得枠・株数・期間はNot disclosed
Contents of this document
ItemDetails
Document typeFinancial results presentation
Fiscal Period CoveredThird quarter of the fiscal year ending April 2026
Net Sales¥22,934 million (YoY +66.5%)
Operating profit¥1,920 million (YoY +145.5%)
Ordinary income¥1,923 million (YoY +148.6%)
Net income993 JPY millions (net income attributable to owners of the parent) (YoY +69.4%)
Gross Profit Margin19.0%
Operating profit margin8.4%
Selling, general and administrative expenses¥2,425 million
Results for the three months of the current quarterNet Sales ¥8,460 million (YoY +65.0%) / Operating profit ¥797 million (YoY +118.2%)
Full-year earnings forecastNet Sales ¥28,500 million / Operating profit ¥1,800 million / Ordinary income ¥1,820 million / Net income for the current fiscal year ¥1,110 million
Segment resultsスポーツ・ファッション Net Sales ¥4,000 million / yoy_pct 715.4 / Information and Communications Net Sales ¥3,139 million / yoy_pct 51.2 / Food Net Sales ¥2,281 million / yoy_pct -9.1 / Gaming and IP Net Sales ¥2,164 million / yoy_pct 82.4 / 小売・家電 Net Sales ¥1,994 million / yoy_pct 80.9 / 官公庁・団体 Net Sales ¥1,895 million / yoy_pct 31.4 / その他団体 Net Sales ¥1,661 million / yoy_pct 65 / Other Net Sales ¥1,386 million / yoy_pct 130.9 / 嗜好品・化粧品 Net Sales ¥1,325 million / yoy_pct 42.9 / 不動産・住宅設備 Net Sales ¥972 million / yoy_pct 50.1 / 交通・レジャー Net Sales ¥948 million / yoy_pct 8.8 / 自動車・関連品 Net Sales ¥494 million / yoy_pct 47.1 / Financial services and insurance Net Sales ¥424 million / yoy_pct -7.3 / 薬品・医療用品 Net Sales ¥251 million / yoy_pct 105.3
Breakdown of Factors Affecting the ChangeFactors オーガニック3社の売上増加による営業利益増 / Amount ¥1,000 million, Factors M&Aで取得したグループ会社の売上増加 / Amount ¥736 million, Factors Improvement in Gross Profit Margin / Amount ¥33 million, Factors グループの拡大による人件費の増加 / Amount ¥-276 million, Factors Change in accounting treatment / Amount ¥-77 million, Factors Higher recruitment expenses due to stepped-up hiring / Amount ¥-65 million, Factors Increase in retirement benefit costs / Amount ¥-44 million, Factors Goodwill amortization / Amount ¥-169 million, Factors Other / Amount Not disclosed
Key KPIsIndicator name Direct client ratio / Value 48.6% / Year on year against the same period last year Not disclosed, Indicator name ROE / Value 11.6%（2026年4月期見込） / Year on year against the same period last year Not disclosed, Indicator name Order and Inquiry Backlog / Value ¥5,096 million / Year on year against the same period last year +710百万円, Indicator name Total Low / Value ¥907 million / Year on year against the same period last year -172百万円
Number of employeesNumber of Employees 正社員464名（2025年4月時点） / Changes during the period and hiring plan 2026年4月期にグループ合計で新卒40名、中途50名超を採用
Assumptions Underlying the Business OutlookNPU株式会社のPPAおよびその償却額は現時点で未定。これを踏まえ、通期連結業績予想は保守的な予想としている。その他の数値前提はNot disclosed。
Financial targetsEquity ratio 58.2%（2026年1月末実績） / ROE 11.6%（2026年4月期見込）
Annual DividendAnnual dividend per share 63円（予想） / Interim and Year-End Breakdown Not disclosed
Payout ratio連結配当性向50.0%程度を基準（大型M&A実施時を除く）
Acquisition of treasury shares過去の実績として記載があるが、今回の取得枠・株数・期間はNot disclosed
Orders received and order backlogOrder and Inquiry Backlog ¥5,096 million / Total Low ¥907 million
New initiativesロールアップ戦略に基づくM&A・CVC投資の継続, NPU株式会社の連結子会社化に伴うグループシナジーの創出, Strengthening New Graduate and Mid-Career Recruitment, 全社横断型のプランニング研修・マーケティング研修の導入, ベースアップの3期連続実施と各種手当の新設, エンゲージメントサーベイによる社内コミュニケーション・インフラ改善
Items this document does not state (9)
Progress against full-year forecastSelf-assessment against the planUnit price and quantity metricsNumber of stores and locationsRisk amount incorporated into the outlookMedium-term management plan targetsCapital expendituresMarket 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.

オーガニック3社の採算性改善、ロールアップ戦略によるM&A効果、グループシナジーの発現、直クライアント開拓の進展、イベント・展示会・ポップアップストア・デジタル広告案件の大型化を挙げている。営業利益については、売上拡大による利益増加があった一方、人件費・採用費・減価償却費などの先行投資があったとしている。

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.
Supplementary Materials for the Third-Quarter Financial Results Briefing for the Fiscal Year Ending April 2026 | FRONTIER INTERNATIONAL INC. (7050) timely disclosure | Komori