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Earnings7793IMAGE MAGIC Inc.Information and Communications, Services and Others

Summary of Financial Results for the First Quarter of the Fiscal Year Ending December 2026 [Japanese GAAP] (Non-consolidated)

In Q1 of the fiscal year ending December 2026, net sales increased 22.9% year on year, while the operating loss widened to ¥41 million from ¥3 million in the same period of the previous year. Full-year earnings and dividend forecasts remain unchanged.

Worth reading
47Recurring
Scored from 5 of 6 sections
Direction
Mixed performance
Direction inferred from the company’s description.
Scale
22.9
% (year-on-year change in revenue)
Wording
Conditional
How definitive the wording is.

Results for this period

First quarter1 January 2026–31 March 2026Non-consolidated (standalone)Japanese GAAP
Net Sales2,283¥ millionYear on year +22.9%Progress 21.3%
Operating profit-41¥ million
Ordinary income-39¥ million
Net income attributable to owners of the parent-30¥ million

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-¥12.06
Financial position at period-end
Total assets3,299¥ million
of which net assets 1,895 ¥ millionEquity ratio 57.5%vs. prior year-end -1.1pt

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.

Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥10,700 million (YoY +13.8%)
Operating profit¥650 million (YoY +16.9%)
Ordinary income¥650 million (YoY +16.4%)
Net income¥440 million (YoY +33.4%)
Annual Dividend Forecast¥32 → ¥35(+9.4%)
Factors Behind Changes in Business Performance

Strengthened offering of new products, strong performance by the proprietary e-commerce site "オリジナルプリント.jp," and strong sales of hardware consumables in the solution services 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
Material subsequent eventsNo applicable matters.
Impairment loss¥2,000 thousand
Breakdown of extraordinary income (loss)Extraordinary income No / Extraordinary loss Loss on Disposal of Fixed Assets ¥513 thousand, Impairment Losses ¥2,000 thousand, Total extraordinary loss ¥2,513 thousand
Depreciation and amortization¥61,640 thousand
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingWhether applicable No / Subject person Not disclosed
Issued Shares at Period-End2,572,235 shares
Treasury Shares at Period-End88,656 treasury shares
Results for this period
ItemDetails
Fiscal Period ClassificationFirst quarter
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedNon-consolidated (standalone)
Period Covered1 January 2026–31 March 2026
Net Sales¥2,283 million (YoY +22.9%)
Operating profit¥-41 million
Ordinary income¥-39 million
Profit attributable to owners of the parent¥-30 million
Net income per share-¥12.06
Equity ratioEnd of the current fiscal period 57.5 / End of previous period 58.6
Total assets¥3,299 million
Net assets¥1,895 million
Full-year earnings forecastNet Sales ¥10,700 million (YoY +13.8%) / Operating profit ¥650 million (YoY +16.9%) / Ordinary income ¥650 million (YoY +16.4%) / Net income ¥440 million (YoY +33.4%)
Annual Dividend Forecast¥32 → ¥35(+9.4%)
Depreciation and amortization¥61,640 thousand
Impairment loss¥2,000 thousand
Breakdown of extraordinary income (loss)Extraordinary income No / Extraordinary loss Loss on Disposal of Fixed Assets ¥513 thousand, Impairment Losses ¥2,000 thousand, Total extraordinary loss ¥2,513 thousand
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
Material subsequent eventsNo applicable matters.
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingWhether applicable No / Subject person Not disclosed
Issued Shares at Period-End2,572,235 shares
Treasury Shares at Period-End88,656 treasury shares
Factors Behind Changes in Business PerformanceStrengthened offering of new products, strong performance by the proprietary e-commerce site "オリジナルプリント.jp," and strong sales of hardware consumables in the solution services business
Items this document does not state (13)
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 PolicySegment revenueSegment profitRegional salesOrders received and order backlogChanges in the scope of consolidation

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 Company strengthened its offering of new products to expand the range of items available for on-demand production, and its proprietary e-commerce site, "オリジナルプリント.jp," performed strongly. In its solution services, sales of hardware consumables remained strong.

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.
Summary of Financial Results for the First Quarter of the Fiscal Year Ending December 2026 [Japanese GAAP] (Non-consolidated) | IMAGE MAGIC Inc. (7793) timely disclosure | Komori