Worth reading
48Recurring
0–100. This measures how worthwhile something is to read, not how good or bad the company is.Direction
Mixed performance
Direction inferred from the company’s description.Scale
-69650
千円（営業損失の前年同期差）Wording
Conditional
How definitive the wording is.Results for this period
Third quarter2024年11月1日〜2025年7月31日ConsolidatedJapanese GAAPNet Sales1,590¥ millionYear on year +2.9%Progress 62.4%
Operating profit-122¥ million
Ordinary income-125¥ million
Net income attributable to owners of the parent-124¥ 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△44.91円
Financial position at period-end
Total assets1,325¥ million
of which net assets 374 ¥ millionEquity ratio 26.5%vs. prior year-end -19.0pt
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.
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥2,550 million (YoY +12.8%)
Operating profit¥-45 million
Ordinary income¥-45 million
Profit attributable to owners of the parent¥-35 million
Revision to Earnings ForecastNo
Annual Dividend Forecast¥0 → ¥0
Factors Behind Changes in Business Performance
イベント企画・運営ではインフルエンサー主催イベントや海外クライアント案件が増加し、エージェンシーサービスではコミュニティマーケティング、SNSマーケティング、OOH広告などの受注が伸長した。一方、子会社の連結化による人件費、本社移転費用、貸倒引当金繰入額が増加した。
Disclosure regarding the going concern assumption
Not applicable.
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 1 / Company name 株式会社28 / Excluded Number of companies 0 / Company name Not disclosed
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of non-current assets ¥271 thousand / Extraordinary loss Not disclosed
Depreciation and amortization¥16,922 thousand
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingWhether applicable Yes / Subject person Individual investors, institutional investors and securities analysts
Issued Shares at Period-End2,772,933
Treasury Shares at Period-End14
| Item | Details |
|---|---|
| Fiscal Period Classification | Third quarter |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 2024年11月1日〜2025年7月31日 |
| Net Sales | ¥1,590 million (YoY +2.9%) |
| Operating profit | ¥-122 million |
| Ordinary income | ¥-125 million |
| Profit attributable to owners of the parent | ¥-124 million |
| Net income per share | △44.91円 |
| Equity ratio | End of the current fiscal period 26.5 / End of previous period 45.5 |
| Total assets | ¥1,325 million |
| Net assets | ¥374 million |
| Full-year earnings forecast | Net Sales ¥2,550 million (YoY +12.8%) / Operating profit ¥-45 million / Ordinary income ¥-45 million / Profit attributable to owners of the parent ¥-35 million |
| Revision to Earnings Forecast | No |
| Annual Dividend Forecast | ¥0 → ¥0 |
| Depreciation and amortization | ¥16,922 thousand |
| Breakdown of extraordinary income (loss) | Extraordinary income Gain on sale of non-current assets ¥271 thousand / Extraordinary loss Not disclosed |
| Disclosure regarding the going concern assumption | Not applicable. |
| 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 1 / Company name 株式会社28 / Excluded Number of companies 0 / Company name Not disclosed |
| Availability of Supplementary Financial Results Materials | Yes |
| Availability of Financial Results Briefing | Whether applicable Yes / Subject person Individual investors, institutional investors and securities analysts |
| Issued Shares at Period-End | 2,772,933 |
| Treasury Shares at Period-End | 14 |
| Factors Behind Changes in Business Performance | イベント企画・運営ではインフルエンサー主催イベントや海外クライアント案件が増加し、エージェンシーサービスではコミュニティマーケティング、SNSマーケティング、OOH広告などの受注が伸長した。一方、子会社の連結化による人件費、本社移転費用、貸倒引当金繰入額が増加した。 |
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 periodPayout ratioShareholder Return PolicySegment revenueSegment profitRegional salesOrders received and order backlogImpairment lossMaterial subsequent events
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.インフルエンサー主催イベントや海外クライアント案件、コミュニティマーケティング・SNSマーケティング・OOH広告などの受注が増加した。一方、事業拡大に伴う体制強化による子会社の連結化に伴う人件費、本社移転費用が増加し、予防的な観点から貸倒引当金繰入額も計上した。
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.