Worth reading
63In focus
Scored from 3 of 6 sectionsDirection
Improvement
Direction inferred from the company’s description.Scale
14.5
% (increase in operating profit versus the initial plan)Wording
Conditional
How definitive the wording is.Contents of this document
Summary of Q&ASecond quarter of the fiscal year ending September 20264 items taken from the company’s own explanation
Financial Results Figures (The key points of this material are explained below)
Net SalesAmount not stated+78.1%
Operating profit2.7 Hundreds of millions of yen+47.2%
Results for the three months of the current quarter
Operating profit
2.7 Hundreds of millions of yen+47.2%
Operating profit excluding one-time expenses
3.5 Hundreds of millions of yen
Full-year earnings forecast
Net Sales
40 Hundreds of millions of yen
Operating profit
11.2 Hundreds of millions of yen
What the company explained in this material
Key points of the Q&AKey questions raised by investors at the briefing and the company's answers
- Issues Assessment of second-quarter results / Answer Revenue and profit increased due to the acquisition of new customers, and operating profit reached a record high of ¥270 million.
- Issues Reasons for raising the full-year forecast / Answer The company expects performance to exceed its initial plan due to the continued acquisition of new customers and the M&A involving Spica.
- Issues Spica's business model and PMI / Answer Spica operates a talent management business for TikTok LIVE streamers. It is advancing data-driven management, the acquisition of new streamers, retention initiatives, and the recruitment, training and evaluation of managers.
- Issues Impact of generative AI on performance / Answer The company views changes in the digital marketing environment not as a risk, but as a tailwind that highlights its competitive advantages.
- Issues Additional purchases by existing shareholders / Answer The company recognizes shareholders' expectations for the improvement of corporate value and business growth over the medium to long term, and says it will work to enhance corporate value.
Breakdown of Factors Affecting the ChangeReasons cited by the Company for the change in the figures.
- Acquisition of new customers, particularly enterprise customers
- Consolidation of Spica following the M&A
- One-time expenses related to the M&A involving Spica0.8 Hundreds of millions of yen
- Amortization of goodwill and other intangible assets related to Spica¥0.7 100 million 8 months
New initiatives
- Introducing data-driven management practices as part of PMI following the acquisition of Spica
- Implementing initiatives to acquire new streamers and retain existing streamers
- Introducing a cycle for recruiting, training and evaluating managers
- Using the “慧眼AI” tool in collaboration with Claude and other systems
Key KPIsA metric the company considers important as a management benchmark.
- Growth rate in revenue per employee27.9 %Year on year against the same period last yearYoY
| Item | Details |
|---|---|
| Document type | Summary of Q&A |
| Fiscal Period Covered | Second quarter of the fiscal year ending September 2026 |
| Net Sales | 非開示 (YoY +78.1%) |
| Operating profit | 2.7 Hundreds of millions of yen (YoY +47.2%) |
| Results for the three months of the current quarter | Operating profit 2.7 Hundreds of millions of yen (YoY +47.2%) / Operating profit excluding one-time expenses 3.5 Hundreds of millions of yen |
| Full-year earnings forecast | Net Sales 40 Hundreds of millions of yen / Operating profit 11.2 Hundreds of millions of yen / Ordinary income Not disclosed / Net income Not disclosed |
| Breakdown of Factors Affecting the Change | Factors Acquisition of new customers, particularly enterprise customers / Amount Not disclosed, Factors Consolidation of Spica following the M&A / Amount Not disclosed, Factors One-time expenses related to the M&A involving Spica / Amount 0.8 Hundreds of millions of yen, Factors Amortization of goodwill and other intangible assets related to Spica / Amount ¥0.7 100 million (8 months) |
| Key KPIs | Indicator name Growth rate in revenue per employee / Value 27.9 % / Year on year against the same period last year YoY |
| Key points of the Q&A | Issues Assessment of second-quarter results / Answer Revenue and profit increased due to the acquisition of new customers, and operating profit reached a record high of ¥270 million., Issues Reasons for raising the full-year forecast / Answer The company expects performance to exceed its initial plan due to the continued acquisition of new customers and the M&A involving Spica., Issues Spica's business model and PMI / Answer Spica operates a talent management business for TikTok LIVE streamers. It is advancing data-driven management, the acquisition of new streamers, retention initiatives, and the recruitment, training and evaluation of managers., Issues Impact of generative AI on performance / Answer The company views changes in the digital marketing environment not as a risk, but as a tailwind that highlights its competitive advantages., Issues Additional purchases by existing shareholders / Answer The company recognizes shareholders' expectations for the improvement of corporate value and business growth over the medium to long term, and says it will work to enhance corporate value. |
| New initiatives | Introducing data-driven management practices as part of PMI following the acquisition of Spica, Implementing initiatives to acquire new streamers and retain existing streamers, Introducing a cycle for recruiting, training and evaluating managers, Using the “慧眼AI” tool in collaboration with Claude and other systems |
Items this document does not state (21)
Ordinary incomeNet incomeGross Profit MarginOperating profit marginSelling, general and administrative expensesProgress against full-year forecastSelf-assessment against the planSegment resultsUnit price and quantity metricsNumber of stores and locationsNumber of employeesAssumptions Underlying the Business OutlookRisk amount incorporated into the outlookMedium-term management plan targetsFinancial targetsAnnual DividendPayout ratioAcquisition of treasury sharesCapital expendituresOrders received and order backlogMarket Size / Share
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 expects performance to exceed its initial plan, driven by the continued acquisition of new customers, particularly enterprise customers, and the consolidation effects of the M&A involving Spica. It also identified higher average customer spending, expanded cross-selling, talent development and the use of AI as factors contributing to performance.
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.