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
210
Year-on-year change in operating income (%)Wording
Conditional
How definitive the wording is.Results for this period
Interim period (second quarter)1 April 2026–30 September 2026ConsolidatedJapanese GAAPNet Sales2,259Millions of yenYear on year +2.5%Progress 46.6%
Operating profit41Millions of yenYear on year +210.0%Progress 41.0%
Ordinary income42Millions of yenYear on year +247.6%Progress 42.0%
Net income attributable to owners of the parent33Millions of yenProgress 50.8%
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 share¥20.81
Financial position at period-end
Total assets2,257Millions of yen
of which net assets 1,258 Millions of yenEquity ratio 55.4%vs. prior year-end -2.9pt
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.
Cash inflows and outflows
Operating-13,017
Investment-295,824
Financials+60,765
Net change-248,076
Stacked from zero: upward is an increase in cash, downward a decrease (in Thousands of yen).The net change represented by the dotted line is the total of three items, calculated from figures provided by the company.
Cash and cash equivalents at end of period998,184 Thousands of yen
Segment revenueBrand Business 653,484 Thousands of yen (YoY +1.4%), Digital Marketing Business 1,606,118 Thousands of yen (YoY +3.0%)
Segment profitBrand Business 145,918 Thousands of yen (YoY +19.0%), Digital Marketing Business 125,266 Thousands of yen (YoY +2.9%)
Outlook and shareholder returns
Full-year earnings forecast
Net Sales4,850 Millions of yen (YoY +1.1%)
Operating profit100 Millions of yen (YoY +27.2%)
Ordinary income100 Millions of yen (YoY +24.5%)
Net income65 Millions of yen (YoY +46.8%)
Revision to Earnings ForecastRevenue: ¥4,850 million; operating profit: ¥100 million; ordinary profit: ¥100 million; net income attributable to owners of the parent: ¥65 million → No change（None）
Annual Dividend Forecast10 Yen → 10 Yen（0.0%）
Factors Behind Changes in Business Performance
The Brand Business focused on selling short-lead-time, high-margin products. In the Digital Marketing Business, expanding the customer base through co-hosted seminars with partner companies and other initiatives, as well as generating results from several mid-sized projects, contributed to performance.
Disclosure regarding the going concern assumption
No applicable matters
Change in accounting policy
基準改正に伴う変更 Noneそれ以外の変更 None見積りの変更 None修正再表示 None
Changes in the scope of consolidationNew 1 company (株式会社menu magazine) / Excluded Not disclosed
Material subsequent eventsNo applicable matters
Impairment lossNone (material impairment loss related to property, plant and equipment)
Depreciation and amortization18,206 Thousands of yen
Availability of Supplementary Financial Results MaterialsAvailable
Availability of Financial Results BriefingYes (explanatory video released)
Issued Shares at Period-End1,602,215
Treasury Shares at Period-End27,900
| Item | Details |
|---|---|
| Fiscal Period Classification | Interim period (second quarter) |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 1 April 2026–30 September 2026 |
| Net Sales | 2,259 Millions of yen (YoY +2.5%) |
| Operating profit | 41 Millions of yen (YoY +210.0%) |
| Ordinary income | 42 Millions of yen (YoY +247.6%) |
| Profit attributable to owners of the parent | 33 Millions of yen |
| Net income per share | ¥20.81 |
| Equity ratio | End of the current fiscal period 55.4 / End of previous period 58.3 |
| Total assets | 2,257 Millions of yen |
| Net assets | 1,258 Millions of yen |
| Cash flows from operating activities | -13,017 Thousands of yen |
| Cash flows from investing activities | -295,824 Thousands of yen |
| Cash flows from financing activities | 60,765 Thousands of yen |
| Cash and cash equivalents at end of period | 998,184 Thousands of yen |
| Full-year earnings forecast | Net Sales 4,850 Millions of yen (YoY +1.1%) / Operating profit 100 Millions of yen (YoY +27.2%) / Ordinary income 100 Millions of yen (YoY +24.5%) / Net income 65 Millions of yen (YoY +46.8%) |
| Revision to Earnings Forecast | Revenue: ¥4,850 million; operating profit: ¥100 million; ordinary profit: ¥100 million; net income attributable to owners of the parent: ¥65 million → No change（None） |
| Annual Dividend Forecast | 10 Yen → 10 Yen（0.0%） |
| Segment revenue | Brand Business 653,484 Thousands of yen (YoY +1.4%), Digital Marketing Business 1,606,118 Thousands of yen (YoY +3.0%) |
| Segment profit | Brand Business 145,918 Thousands of yen (YoY +19.0%), Digital Marketing Business 125,266 Thousands of yen (YoY +2.9%) |
| Depreciation and amortization | 18,206 Thousands of yen |
| Impairment loss | None (material impairment loss related to property, plant and equipment) |
| Disclosure regarding the going concern assumption | No applicable matters |
| Change in accounting policy | Changes due to revisions to standards None / Other changes None / Change in accounting estimate None / Restatement None |
| Changes in the scope of consolidation | New 1 company (株式会社menu magazine) / Excluded Not disclosed |
| Material subsequent events | No applicable matters |
| Availability of Supplementary Financial Results Materials | Available |
| Availability of Financial Results Briefing | Yes (explanatory video released) |
| Issued Shares at Period-End | 1,602,215 |
| Treasury Shares at Period-End | 27,900 |
| Factors Behind Changes in Business Performance | The Brand Business focused on selling short-lead-time, high-margin products. In the Digital Marketing Business, expanding the customer base through co-hosted seminars with partner companies and other initiatives, as well as generating results from several mid-sized projects, contributed to performance. |
Items this document does not state (6)
Operating MarginPayout ratioShareholder Return PolicyRegional salesOrders received and order backlogBreakdown of extraordinary income (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.The Brand Business focused on selling short-lead-time, high-margin products, while the Digital Marketing Business worked to expand its customer base through seminars co-hosted with partner companies and to generate results from several mid-sized projects.
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.