Komori
Earnings7077ALiNK Internet,INC.Information and Communications, Services and Others

Summary of Financial Results for the Second Quarter of the Fiscal Year Ending February 2027 (Japanese GAAP, Consolidated)

For the interim period of the fiscal year ending February 2027, revenue increased 5.8% year on year, while operating profit, ordinary profit and interim net income attributable to owners of the parent turned from losses in the same period of the previous year to profits. The full-year earnings forecast and dividend forecast remain unchanged.

Worth reading
44Recurring
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
98.046
Millions of yen (year-on-year improvement in operating profit)
Wording
Conditional
How definitive the wording is.

Results for this period

Interim period (second quarter)1 March 2026 to 31 August 2026ConsolidatedJapanese GAAP
Net Sales539Millions of yenYear on year +5.8%Progress 56.1%
Operating profit48Millions of yenProgress 92.3%
Ordinary income54Millions of yenProgress 84.4%
Net income attributable to owners of the parent28Millions of yenProgress 62.2%

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¥15.56
Financial position at period-end
Total assets1,645Millions of yen
of which net assets 1,416 Millions of yenEquity ratio 86.1%vs. prior year-end +10.7pt

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+111,405
Investment+432,558
Financials-300,000
Net change+243,963

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¥700,078 thousand
Segment revenuetenki.jp business ¥301,393 thousand (YoY +2.0%), IP Production Business ¥131,647 thousand (YoY +3.1%), Solar consulting business ¥82,113 thousand (YoY +21.1%)
Segment profittenki.jp business ¥139,686 thousand (YoY +25.3%), IP Production Business ¥-15,351 thousand, Solar consulting business ¥78,298 thousand (YoY +17.7%)
Outlook and shareholder returns
Full-year earnings forecast
Net Sales960 Millions of yen (YoY -5.4%)
Operating profit52 Millions of yen
Ordinary income64 Millions of yen
Net income45 Millions of yen
Annual Dividend Forecast¥0 → ¥0(0.0%)
Factors Behind Changes in Business Performance

The number of paid subscribers increased within the expected range. Average revenue per user fell below expectations because the revised pricing was not implemented until the latter half of the second quarter. At tenki.jp, advertising revenue exceeded the plan, while the company promoted the use of AI, reduced outsourcing and advanced in-house production. In the IP production business, the burden of app development costs and goodwill amortization incurred in the same period of the previous year was eliminated. In the solar power consulting business, the number of power generation facilities held remained at a high level during the first quarter.

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 0 / Excluded 0 / Company name None
Material subsequent eventsEffective 1 September 2026, the space-sharing business was transferred to GMO Office Support, Inc. through a company split. Gain on transfer of business was ¥9.4 million.
Impairment loss¥0 thousand
Breakdown of extraordinary income (loss)No extraordinary gains or losses were recognized in the current interim period (impairment loss of ¥9.452 million in the same period of the previous year)
Depreciation and amortization¥2,254 thousand
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingNo
Issued Shares at Period-End2,136,900
Treasury Shares at Period-End330,068
Results for this period
ItemDetails
Fiscal Period ClassificationInterim period (second quarter)
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 March 2026 to 31 August 2026
Net Sales539 Millions of yen (YoY +5.8%)
Operating profit48 Millions of yen
Ordinary income54 Millions of yen
Profit attributable to owners of the parent28 Millions of yen
Net income per share¥15.56
Equity ratioEnd of the current fiscal period 86.1 / End of previous period 75.4
Total assets1,645 Millions of yen
Net assets1,416 Millions of yen
Cash flows from operating activities¥111,405 thousand
Cash flows from investing activities¥432,558 thousand
Cash flows from financing activities¥-300,000 thousand
Cash and cash equivalents at end of period¥700,078 thousand
Full-year earnings forecastNet Sales 960 Millions of yen (YoY -5.4%) / Operating profit 52 Millions of yen / Ordinary income 64 Millions of yen / Net income 45 Millions of yen
Annual Dividend Forecast¥0 → ¥0(0.0%)
Segment revenuetenki.jp business ¥301,393 thousand (YoY +2.0%), IP Production Business ¥131,647 thousand (YoY +3.1%), Solar consulting business ¥82,113 thousand (YoY +21.1%)
Segment profittenki.jp business ¥139,686 thousand (YoY +25.3%), IP Production Business ¥-15,351 thousand, Solar consulting business ¥78,298 thousand (YoY +17.7%)
Depreciation and amortization¥2,254 thousand
Impairment loss¥0 thousand
Breakdown of extraordinary income (loss)No extraordinary gains or losses were recognized in the current interim period (impairment loss of ¥9.452 million in the same period of the previous year)
Disclosure regarding the going concern assumptionNo applicable matters
Change in accounting policyChanges due to revisions to standards No / Other changes No / Change in accounting estimate No / Restatement No
Changes in the scope of consolidationNew 0 / Excluded 0 / Company name None
Material subsequent eventsEffective 1 September 2026, the space-sharing business was transferred to GMO Office Support, Inc. through a company split. Gain on transfer of business was ¥9.4 million.
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingNo
Issued Shares at Period-End2,136,900
Treasury Shares at Period-End330,068
Factors Behind Changes in Business PerformanceThe number of paid subscribers increased within the expected range. Average revenue per user fell below expectations because the revised pricing was not implemented until the latter half of the second quarter. At tenki.jp, advertising revenue exceeded the plan, while the company promoted the use of AI, reduced outsourcing and advanced in-house production. In the IP production business, the burden of app development costs and goodwill amortization incurred in the same period of the previous year was eliminated. In the solar power consulting business, the number of power generation facilities held remained at a high level during the first quarter.
Items this document does not state (6)
Operating MarginRevision 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.

While the number of paid subscribers increased within the expected range, average revenue per user fell below expectations because the revised pricing was not implemented until the latter half of the second quarter. At tenki.jp, advertising revenue exceeded the plan, while the company advanced the use of AI, reduced outsourcing and promoted in-house production. In the IP production business, the burden of app development costs incurred in the same period of the previous year and goodwill amortization was eliminated. In the solar power consulting business, the number of power generation facilities held remained at a high level during the first quarter.

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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.
Summary of Financial Results for the Second Quarter of the Fiscal Year Ending February 2027 (Japanese GAAP, Consolidated) | ALiNK Internet,INC. (7077) timely disclosure | Komori