Worth reading
52Recurring
Scored from 5 of 6 sectionsDirection
Improvement
Direction inferred from the company’s description.Scale
18.2
Year-on-year change in revenue (%)Wording
Conditional
How definitive the wording is.Results for this period
Third quarter1 October 2025 to 30 June 2026ConsolidatedJapanese GAAPNet Sales6,117¥ millionYear on year +18.2%Progress 74.6%
Operating profit482¥ millionYear on year +149.3%Progress 92.7%
Ordinary income464¥ millionYear on year +137.3%Progress 95.3%
Net income attributable to owners of the parent319¥ millionYear on year +202.8%Progress 86.7%
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¥39.39
Financial position at period-end
Total assets3,393¥ million
of which net assets 1,129 ¥ millionEquity ratio 27.8%vs. prior year-end +9.0pt
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.
Segment revenueSMM business ¥5,700,873 thousand (YoY +19.5%), Live streaming platform business ¥360,504 thousand (YoY +8.2%), Other ¥55,977 thousand (YoY -21.4%)
Segment profitSMM business ¥1,167,717 thousand (YoY +38.1%), Live streaming platform business ¥51,856 thousand (YoY +44.6%), Other ¥-27,592 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%)
Annual Dividend Forecast¥0 → ¥0（0.0%）
Factors Behind Changes in Business Performance
The increase in revenue and profit in the SMM business was driven by growth in influencer marketing and internet advertising sales, while the live-streaming platform business benefited from stable demand, primarily for high-margin projects. The decline in revenue and profit in the Other business resulted from a contraction in business scale as resources were concentrated on the core businesses.
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 eventsIt was resolved to transfer all shares of the consolidated subsidiary 株式会社BuzzJob through an employee buyout (EBO). The transfer price is ¥40,000 thousand, and the effective date of the share transfer is scheduled for 31 August 2026. A gain on the sale of shares in an affiliated company is expected to be recognized, although the amount is still under review.
Impairment lossNo applicable matters.
Breakdown of extraordinary income (loss)Extraordinary income No expense recognized in the current period / Extraordinary loss Loss on Disposal of Fixed Assets ¥41 thousand, Settlement payment for early redemption of corporate bonds ¥38,194 thousand
Depreciation and amortization¥54,158 thousand
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingWhether applicable No / Subject person Not disclosed
Issued Shares at Period-End8,172,840
Treasury Shares at Period-End27,036
| Item | Details |
|---|---|
| Fiscal Period Classification | Third quarter |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 1 October 2025 to 30 June 2026 |
| Net Sales | ¥6,117 million (YoY +18.2%) |
| Operating profit | ¥482 million (YoY +149.3%) |
| Ordinary income | ¥464 million (YoY +137.3%) |
| Profit attributable to owners of the parent | ¥319 million (YoY +202.8%) |
| Net income per share | ¥39.39 |
| Equity ratio | End of the current fiscal period 27.8 / End of previous period 18.8 |
| Total assets | ¥3,393 million |
| Net assets | ¥1,129 million |
| 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%) |
| Annual Dividend Forecast | ¥0 → ¥0（0.0%） |
| Segment revenue | SMM business ¥5,700,873 thousand (YoY +19.5%), Live streaming platform business ¥360,504 thousand (YoY +8.2%), Other ¥55,977 thousand (YoY -21.4%) |
| Segment profit | SMM business ¥1,167,717 thousand (YoY +38.1%), Live streaming platform business ¥51,856 thousand (YoY +44.6%), Other ¥-27,592 thousand |
| Depreciation and amortization | ¥54,158 thousand |
| Impairment loss | No applicable matters. |
| Breakdown of extraordinary income (loss) | Extraordinary income No expense recognized in the current period / Extraordinary loss Loss on Disposal of Fixed Assets ¥41 thousand, 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 | It was resolved to transfer all shares of the consolidated subsidiary 株式会社BuzzJob through an employee buyout (EBO). The transfer price is ¥40,000 thousand, and the effective date of the share transfer is scheduled for 31 August 2026. A gain on the sale of shares in an affiliated company is expected to be recognized, although the amount is still under review. |
| Availability of Supplementary Financial Results Materials | Yes |
| Availability of Financial Results Briefing | Whether applicable No / Subject person Not disclosed |
| Issued Shares at Period-End | 8,172,840 |
| Treasury Shares at Period-End | 27,036 |
| Factors Behind Changes in Business Performance | The increase in revenue and profit in the SMM business was driven by growth in influencer marketing and internet advertising sales, while the live-streaming platform business benefited from stable demand, primarily for high-margin projects. The decline in revenue and profit in the Other business resulted from a contraction in business scale as resources were concentrated on the core businesses. |
Items this document does not state (10)
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 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 drove performance through growth in influencer marketing and internet advertising sales. The live-streaming platform business secured stable demand, primarily for high-margin projects, while the Other business contracted in scale as resources were concentrated on the core businesses.
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.
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Corrections happenIf the company reissues this disclosure, the page is rebuilt from the corrected version and the revision number moves up.