Worth reading
61In focus
Scored from 5 of 6 sectionsDirection
Improvement
Direction inferred from the company’s description.Scale
256.2
Year-on-year change in operating profit (%)Wording
Conditional
How definitive the wording is.Results for this period
Interim period (second quarter)1 October 2025–31 March 2026ConsolidatedJapanese GAAPNet Sales4,151¥ millionYear on year +18.9%Progress 50.6%
Operating profit394¥ millionYear on year +256.2%Progress 75.8%
Ordinary income381¥ millionYear on year +222.0%Progress 78.2%
Net income attributable to owners of the parent263¥ millionYear on year +302.4%Progress 71.5%
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 share¥65.24
Financial position at period-end
Total assets3,543¥ million
of which net assets 1,067 ¥ millionEquity ratio 25.1%vs. prior year-end +6.3pt
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+514,409
Investment-45,511
Financials-316,325
Net change+152,573
Stacked from zero: upward is an increase in cash, downward a decrease (in ¥ thousand).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 period¥1,429,530 thousand
Segment revenueSMM business ¥3,862,777 thousand (YoY +19.8%), Live streaming platform business ¥249,926 thousand (YoY +16.6%), Other ¥38,911 thousand (YoY -29.7%)
Segment profitSMM business ¥804,913 thousand (YoY +44.1%), Live streaming platform business ¥41,931 thousand (YoY +161.3%), Other ¥-15,689 thousand
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥8,200 million (YoY +15.0%)
Operating profit¥520 million (YoY +48.8%)
Ordinary income¥487 million (YoY +41.2%)
Net income¥368 million (YoY -4.7%)
Revision to Earnings ForecastNet Sales Not disclosed → ¥8,200 million / Operating profit Not disclosed → ¥520 million / Ordinary income Not disclosed → ¥487 million / Net income Not disclosed → ¥368 million
Annual Dividend Forecast¥0.00 → ¥0.00（0.0%）
Factors Behind Changes in Business Performance
The primary factors were strong performance in proprietary products resulting from the sales mix in the SMM business, growth in B2B events and the effects of B2C initiatives in the live streaming platform business, and the HR business underperforming the previous year in the Other business.
Disclosure regarding the going concern assumption
No applicable matters.
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 2 / Company name 株式会社Men’s B.P., 株式会社BuzzInnovation / Excluded Not disclosed
Material subsequent eventsA resolution was passed to conduct a 2-for-1 stock split of common shares, effective 1 July 2026.
Impairment lossNo applicable matters.
Breakdown of extraordinary income (loss)Extraordinary income No applicable matters. / Extraordinary loss Settlement payment for early redemption of corporate bonds ¥38,194 thousand
Depreciation and amortization¥35,759 thousand
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingWhether applicable No / Subject person Not disclosed
Issued Shares at Period-End4,086,420 Shares
Treasury Shares at Period-End13,518 Shares
| Item | Details |
|---|---|
| Fiscal Period Classification | Interim period (second quarter) |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 1 October 2025–31 March 2026 |
| Net Sales | ¥4,151 million (YoY +18.9%) |
| Operating profit | ¥394 million (YoY +256.2%) |
| Ordinary income | ¥381 million (YoY +222.0%) |
| Profit attributable to owners of the parent | ¥263 million (YoY +302.4%) |
| Net income per share | ¥65.24 |
| Equity ratio | End of the current fiscal period 25.1 / End of previous period 18.8 |
| Total assets | ¥3,543 million |
| Net assets | ¥1,067 million |
| Cash flows from operating activities | ¥514,409 thousand |
| Cash flows from investing activities | ¥-45,511 thousand |
| Cash flows from financing activities | ¥-316,325 thousand |
| Cash and cash equivalents at end of period | ¥1,429,530 thousand |
| Full-year earnings forecast | Net Sales ¥8,200 million (YoY +15.0%) / Operating profit ¥520 million (YoY +48.8%) / Ordinary income ¥487 million (YoY +41.2%) / Net income ¥368 million (YoY -4.7%) |
| Revision to Earnings Forecast | Net Sales Not disclosed → ¥8,200 million / Operating profit Not disclosed → ¥520 million / Ordinary income Not disclosed → ¥487 million / Net income Not disclosed → ¥368 million |
| Annual Dividend Forecast | ¥0.00 → ¥0.00（0.0%） |
| Segment revenue | SMM business ¥3,862,777 thousand (YoY +19.8%), Live streaming platform business ¥249,926 thousand (YoY +16.6%), Other ¥38,911 thousand (YoY -29.7%) |
| Segment profit | SMM business ¥804,913 thousand (YoY +44.1%), Live streaming platform business ¥41,931 thousand (YoY +161.3%), Other ¥-15,689 thousand |
| Depreciation and amortization | ¥35,759 thousand |
| Impairment loss | No applicable matters. |
| Breakdown of extraordinary income (loss) | Extraordinary income No applicable matters. / Extraordinary loss Settlement payment for early redemption of corporate bonds ¥38,194 thousand |
| Disclosure regarding the going concern assumption | No applicable matters. |
| 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 2 / Company name 株式会社Men’s B.P., 株式会社BuzzInnovation / Excluded Not disclosed |
| Material subsequent events | A resolution was passed to conduct a 2-for-1 stock split of common shares, effective 1 July 2026. |
| Availability of Supplementary Financial Results Materials | Yes |
| Availability of Financial Results Briefing | Whether applicable No / Subject person Not disclosed |
| Issued Shares at Period-End | 4,086,420 Shares |
| Treasury Shares at Period-End | 13,518 Shares |
| Factors Behind Changes in Business Performance | The primary factors were strong performance in proprietary products resulting from the sales mix in the SMM business, growth in B2B events and the effects of B2C initiatives in the live streaming platform business, and the HR business underperforming the previous year in the Other business. |
Items this document does not state (5)
Operating MarginPayout ratioShareholder Return PolicyRegional salesOrders received and order backlog
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 SMM business was driven by strong performance in proprietary products resulting from the sales mix, while revenue in the live streaming platform business expanded due to growth in B2B events and the effects of B2C initiatives. In the Other business, the HR business underperformed the previous year, which was the primary cause of the decline in revenue and the operating loss.
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.