User Local,Inc. FY2026 Q1 Earnings Report | IR Tracker

User Local,Inc. FY2026 Q1 Earnings Report | IR Tracker

Financial Highlights

Net Sales: ¥1.27B
Operating Income: ¥616M
Net Income: ¥430M
EPS: ¥26.98

Income Statement

Item	Current	Prior	YoY %
Net Sales	¥1.27B	¥1.07B	+18.7%
Cost of Sales	¥110M	¥94M	+16.1%
Gross Profit	¥1.16B	¥973M	+19.1%
SG&A Expenses	¥542M	¥469M	+15.5%
Operating Income	¥616M	¥504M	+22.2%
Non-operating Income	¥10M	¥3M	+242.0%
Non-operating Expenses	¥4M	¥3M	+49.3%
Ordinary Income	¥622M	¥504M	+23.4%
Profit Before Tax	¥622M	¥504M	+23.4%
Income Tax Expense	¥192M	¥156M	+23.1%
Net Income	¥430M	¥348M	+23.6%
Basic EPS	¥26.98	¥21.56	+25.1%
Diluted EPS	¥26.92	¥21.50	+25.2%
Dividend Per Share	¥0.00	¥0.00	-

Balance Sheet

Item	Current End	Prior End	Change
Current Assets	¥9.18B	¥9.23B	¥-57M
Cash and Deposits	¥8.62B	¥8.55B	+¥73M
Accounts Receivable	¥285M	¥271M	+¥14M
Non-current Assets	¥708M	¥739M	¥-32M
Property, Plant & Equipment	¥242M	¥258M	¥-16M

Profitability Ratios

Item	Value
Net Profit Margin	33.9%
Gross Profit Margin	91.4%
Current Ratio	838.7%
Quick Ratio	838.7%
Debt-to-Equity Ratio	0.12x
Effective Tax Rate	30.8%

Year-over-Year Comparison

Item	YoY Change
Net Sales YoY Change	+18.8%
Operating Income YoY Change	+22.3%
Ordinary Income YoY Change	+23.4%
Net Income YoY Change	+23.6%

Item	Value
Shares Outstanding (incl. Treasury)	16.23M shares
Treasury Stock	277K shares
Average Shares Outstanding	15.96M shares
Book Value Per Share	¥550.75

Dividend Information

Item	Amount
Q2 Dividend	¥0.00
Year-End Dividend	¥14.00

Full Year Forecast

Item	Forecast
Net Sales Forecast	¥5.28B
Operating Income Forecast	¥2.21B
Ordinary Income Forecast	¥2.21B
Net Income Forecast	¥1.52B
Basic EPS Forecast	¥95.48
Dividend Per Share Forecast	¥10.00