Worth reading
43Recurring
Scored from 5 of 6 sectionsDirection
Improvement
Direction inferred from the company’s description.Scale
25.8
%Wording
Conditional
How definitive the wording is.Results for this period
Full year2024年11月1日〜2025年10月31日ConsolidatedJapanese GAAPNet Sales2,843¥ millionYear on year +25.8%Progress 84.9%
Operating profit18¥ millionYear on year +11.6%Progress 36.0%
Ordinary income24¥ millionYear on year +79.4%Progress 60.0%
Net income attributable to owners of the parent3¥ 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 share1.38円
Operating Margin0.7%
Financial position at period-end
Total assets1,614¥ million
of which net assets 506 ¥ millionEquity ratio 29.7%vs. prior year-end -15.8pt
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+125
Investment-186
Financials+189
Net change+128
Stacked from zero: upward is an increase in cash, downward a decrease (in ¥ million).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¥486 million
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥3,350 million (YoY +17.8%)
Operating profit¥50 million (YoY +177.8%)
Ordinary income¥40 million (YoY +66.7%)
Profit attributable to owners of the parent¥6 million (YoY +100.0%)
Annual Dividend Forecast¥0 → ¥0
Factors Behind Changes in Business Performance
eスポーツ・イベントサービス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インフルエンサーマーケティング等に加え、コミュニティマーケティング、SNSマーケティング、OOH広告など新規領域の受注が増加した。費用面では、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 Yes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
Material subsequent eventsNot applicable.
Breakdown of extraordinary income (loss)Extraordinary income Item Gain on sale of non-current assets / Amount ¥271 thousand / Extraordinary loss Not disclosed
Depreciation and amortization¥27,245 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-End2,775,933
Treasury Shares at Period-End61
| Item | Details |
|---|---|
| Fiscal Period Classification | Full year |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 2024年11月1日〜2025年10月31日 |
| Net Sales | ¥2,843 million (YoY +25.8%) |
| Operating profit | ¥18 million (YoY +11.6%) |
| Ordinary income | ¥24 million (YoY +79.4%) |
| Profit attributable to owners of the parent | ¥3 million |
| Net income per share | 1.38円 |
| Operating Margin | 0.7% |
| Equity ratio | End of the current fiscal period 29.7% / End of previous period 45.5% |
| Total assets | ¥1,614 million |
| Net assets | ¥506 million |
| Cash flows from operating activities | ¥125 million |
| Cash flows from investing activities | ¥-186 million |
| Cash flows from financing activities | ¥189 million |
| Cash and cash equivalents at end of period | ¥486 million |
| Full-year earnings forecast | Net Sales ¥3,350 million (YoY +17.8%) / Operating profit ¥50 million (YoY +177.8%) / Ordinary income ¥40 million (YoY +66.7%) / Profit attributable to owners of the parent ¥6 million (YoY +100.0%) |
| Annual Dividend Forecast | ¥0 → ¥0 |
| Depreciation and amortization | ¥27,245 thousand |
| Breakdown of extraordinary income (loss) | Extraordinary income Item Gain on sale of non-current assets / Amount ¥271 thousand / Extraordinary loss Not disclosed |
| Disclosure regarding the going concern assumption | Not applicable. |
| Change in accounting policy | Changes due to revisions to standards Yes / 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 |
| Material subsequent events | Not applicable. |
| 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 | 2,775,933 |
| Treasury Shares at Period-End | 61 |
| Factors Behind Changes in Business Performance | eスポーツ・イベントサービス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インフルエンサーマーケティング等に加え、コミュニティマーケティング、SNSマーケティング、OOH広告など新規領域の受注が増加した。費用面では、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 (8)
Revision to Earnings ForecastPayout ratioShareholder Return PolicySegment revenueSegment profitRegional salesOrders received and order backlogImpairment loss
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.eスポーツ・ゲームイベント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広告など新規領域の受注が増加しました。一方、子会社の連結化や本社移転による費用増加、予防的な貸倒引当金繰入額も計上しています。
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.