# Macbee Planet: business model and financials

> Latest period: FY ending Apr 2026, consolidated, IFRS
> Unit: JPY millions
> Sources: 有価証券報告書－第11期(2025/05/01－2026/04/30) (S100YSEQ)
> Page: https://vizora.meequs.com/en/company/macbee-planet
> Retrieved: 2026-09-30T19:36:22.381Z

## Company

Macbee Planet, founded in 2015, is a company in Advertising listed on TSE Prime. It has 201 employees (consolidated).

| Field | Value |
| --- | ---: |
| Legal name | Macbee Planet,Inc. |
| Ticker | 7095 |
| Stock price | View on Yahoo Finance (https://finance.yahoo.co.jp/quote/7095.T) |
| Listing | TSE Prime |
| Head office | 東京都渋谷区渋谷三丁目11番11号 |
| Representative (per filing) | 代表取締役社長 千葉 知裕 |
| Founded | Aug 2015 |
| Share capital | ¥2.63B |
| Employees (consolidated) | 201 |
| Average salary (parent only) | ¥9M |
| Fiscal year end | April |
| Website | macbee-planet.com (https://macbee-planet.com/) |
| Corporate number | 7011001107074 |
| EDINET | E35534 |
| Industries (Vizora) | Advertising |

> Profile source: annual securities report (S100YSEQ, filed 2026-07-27). As of filing

## Five-axis industry profile

Primary industry: Advertising (2026-04-30)

| Axis | Industry percentile | Peers |
| --- | ---: | ---: |
| Profitability | 61 | 86 |
| Cash conversion | 23.3 | 75 |
| Efficiency | 90.1 | 86 |

Each axis is shown independently. Missing values are labeled unavailable; no combined score is calculated. Industry rank is not an investment recommendation.

## Key points (generated from figures)

- About 98% of Macbee Planet's sales come from LTV marketing business, with Other making up much of the rest.
- Out of every ¥100 of sales, about ¥7 is left as operating profit.
- Revenue changed -2.1% from the prior year, operating profit -29.4%.

## Company structure

- Segment revenue mix: LTV marketing business 97.6%、Other 2.4%
- Revenue → net income: ¥50579000000 → ¥2354000000
- Net income → operating cash flow: ¥2354000000 → ¥1625000000（difference ¥-729000000）
- Main uses of operating cash flow: CapEx ¥30000000 / dividends ¥249000000 / buybacks ¥2003000000
- Change in cash: ¥-195000000
Segment shares use total reported segment revenue, which may include inter-segment sales. The cash bridge is operating cash flow minus net income and combines non-cash items and working-capital effects.

## Key figures at a glance

| Metric | Value | Note |
| --- | ---: | ---: |
| Revenue | ¥50.6B |  |
| Operating income | ¥3.65B | Margin 7.2% |
| Net income | ¥2.35B | Margin 4.7% |
| Free cash flow | ¥1.59B |  |
| Largest business | LTV marketing business | of segment revenue 97.6% |
| Employees (consolidated) | 201 |  |
| EPS | ¥169.49 |  |
| Book value per share | ¥750.41 |  |
| Equity ratio | 52.4% | Derived from disclosed figures |
| Shares outstanding | 14,654,272 |  |
| Treasury shares | 2,197,800 |  |
| Shareholders | 6,139 |  |
| Average salary (parent only) | ¥9M | Filing company only |
| Cash ratio | 30.3% | Cash ÷ revenue 14.5% |
| Vs. industry median margin | +1.6 pp | Advertising |
| ROE | 19.0% | Derived from disclosed figures |
| ROA | 10.0% | Derived from disclosed figures |

## Notable figures

- FY2026, buybacks were 8.0× dividends
- FY2026, one segment accounts for 94% of positive segment profit
- FY2026, cash is 30% of total assets

## What changed in 5 years

Accounting standard changed in FY2023; percentage changes are omitted.

| Metric | FY ending Apr 2021 | FY ending Apr 2026 | Change |
| --- | ---: | ---: | ---: |
| Revenue | ¥9779066000 | ¥50579000000 | — |
| Operating income | ¥785695000 | ¥3650000000 | — |
| Operating margin | 8.0% | 7.2% | -0.8 pp |
| Employees | 46 people | 201 people | — |
| Cash and equivalents | ¥1923574000 | ¥7311000000 | — |

### Change in segment revenue mix

Span: FY ending Apr 2021 → FY ending Apr 2026. Stable segment keys are connected; unmatched shares are marked as new or reorganized. Shares use total segment revenue.

| Flow | Revenue share |
| --- | ---: |
| アナリティクスコンサルティング事業 → 事業再編・廃止 | 96.9% |
| マーケティングテクノロジー事業 → 事業再編・廃止 | 3.1% |
| 新設・再編 → ＬＴＶマーケティング事業 | 97.6% |
| 新設・再編 → その他 | 2.4% |

Segment revenue source references: 4 (derived)

## Income statement（FY ending Apr 2026, consolidated, IFRS）

| Item | Amount (JPY mn) | % of revenue | Source |
| --- | ---: | ---: | ---: |
| Revenue | 50,579 | 100.0% | S100YSEQ |
| Cost of revenue | 41,937 | 82.9% | S100YSEQ |
| Gross profit | 8,642 | 17.1% | S100YSEQ |
| SG&A | 4,991 | 9.9% | S100YSEQ |
| Operating income | 3,650 | 7.2% | S100YSEQ |
| Pretax income | 3,617 | 7.2% | S100YSEQ |
| Income tax | 1,263 | 2.5% | S100YSEQ |
| Net income | 2,354 | 4.7% | S100YSEQ |
| Net income attributable to owners | 2,353 | 4.7% | S100YSEQ |

## Per ¥100 of revenue（FY ending Apr 2026）

| Part | JPY |
| --- | ---: |
| Cost of revenue | 83 |
| SG&A | 10 |
| Operating income | 7 |
| (Ref.) Net income | 5 |

### Margin funnel

Gross margin 17.1% → Operating margin 7.2% → Net margin 4.7%
Derived from reported figures (DERIVED).

## Revenue and profit pattern

Pattern: Revenue and profit down
Revenue growth: -2.1%; Core profit growth: -29.4%
Operating leverage (core profit growth ÷ revenue growth): 13.87×
Calculated from comparable annual consolidated filings.

## Year over year（FY ending Apr 2025 → FY ending Apr 2026、JPY mn）

| Metric | Prior | Current | Change | % change |
| --- | ---: | ---: | ---: | ---: |
| Revenue | 51,675 | 50,579 | -1,096 | -2.1% |
| Gross profit | 9,236 | 8,642 | -594 | -6.4% |
| Operating income | 5,171 | 3,650 | -1,521 | -29.4% |
| Net income attributable to owners | 3,443 | 2,353 | -1,090 | -31.7% |
| Operating cash flow | -341 | 1,625 | 1,966 | — |
| Free cash flow | -371 | 1,595 | 1,966 | — |

## History（JPY mn）

| Period | Revenue | Op. income | Op. margin | Net income | Op. CF | FCF | Source |
| --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| FY ending Apr 2021 | 9,779 | 786 | 8.0% | 547 | 774 | 728 | S100OUH8 |
| FY ending Apr 2022 | 14,425 | 1,238 | 8.6% | 760 | 745 | 675 | S100RH7B |
| FY ending Apr 2023 | 19,589 | 2,162 | 11.0% | 1,567 | 1,482 | 1,457 | S100U4G8 |
| FY ending Apr 2024 | 39,405 | 4,048 | 10.3% | 2,729 | 4,902 | 4,891 | S100WG0C |
| FY ending Apr 2025 | 51,675 | 5,171 | 10.0% | 3,443 | -341 | -371 | S100YSEQ |
| FY ending Apr 2026 | 50,579 | 3,650 | 7.2% | 2,353 | 1,625 | 1,595 | S100YSEQ |

## People and productivity（FY ending Apr 2026, consolidated, IFRS）

| Metric | Value |
| --- | ---: |
| Revenue per employee (consolidated) | ¥251.6M |
| Operating income per employee (consolidated) | ¥18.2M |
| Net income per employee (consolidated) | ¥11.7M |

Employees, revenue and profit are consolidated. Average annual salary is a separate parent-company figure. Calculated from disclosed figures (DERIVED).

| History | FY ending Apr 2022 | FY ending Apr 2023 | FY ending Apr 2024 | FY ending Apr 2025 | FY ending Apr 2026 |
| --- | ---: | ---: | ---: | ---: | ---: |
| Employees (consolidated) | 66 | 149 | 159 | 182 | 201 |
| Average salary (parent company) | ¥6.1M | ¥6.6M | ¥7.2M | ¥7.5M | ¥9M |
| Average age (parent company) | 34.0 years | 31.5 years | 31.9 years | 33.1 years | 35.9 years |
| Average tenure (parent company) | 2.5 years | 2.4 years | 2.8 years | 3.1 years | 3.2 years |

Year over year: Employees (consolidated) +10.4% · Revenue (consolidated) -2.1%

## Segments（FY ending Apr 2026, consolidated, IFRS、JPY mn）

| Segment | Revenue | Share | Op. income | Op. margin |
| --- | ---: | ---: | ---: | ---: |
| LTV marketing business | 49,363 | 97.6% | 6,197 | 12.6% |
| Other | 1,216 | 2.4% | 425 | 35.0% |

### segmentMix — Revenue and profit mix

Calculated from disclosed figures (DERIVED). Shares use total segment revenue and total positive segment profit respectively. Difference = profit share − revenue share (pt). Inter-segment sales may prevent reconciliation to company revenue.

| Segment | Revenue share | Profit share | Difference (pt) | Margin |
| --- | ---: | ---: | ---: | ---: |
| LTV marketing business | 97.6% | 93.6% | -4.0 | 12.6% |
| Other | 2.4% | 6.4% | 4.0 | 35.0% |

Segment → industry: LTV marketing business → Advertising

## Revenue by geography

No geographic revenue breakdown was disclosed.

## Cash flow（FY ending Apr 2026, consolidated, IFRS）

| Item | Amount (JPY mn) | % of revenue | Source |
| --- | ---: | ---: | ---: |
| Operating cash flow | 1,625 | 3.2% | S100YSEQ |
| Capital expenditure | 30 | 0.1% | S100YSEQ |
| Free cash flow | 1,595 | 3.2% | 算出 |
| Investing cash flow | -903 | -1.8% | S100YSEQ |
| Financing cash flow | -917 | -1.8% | S100YSEQ |
| Dividends paid | 249 | 0.5% | S100YSEQ |
| Share buyback | 2,003 | 4.0% | S100YSEQ |
| Change in cash | -195 | -0.4% | S100YSEQ |
| Cash and equivalents | 7,311 | 14.5% | S100YSEQ |

## Balance sheet

Figures are as of each fiscal year end. Derived values are marked as such in the source column. Lease liabilities are excluded from interest-bearing debt.

| Metric | FY ending Apr 2022 | FY ending Apr 2023 | FY ending Apr 2024 | FY ending Apr 2025 | FY ending Apr 2026 | Source |
| --- | ---: | ---: | ---: | ---: | ---: | ---: |
| Cash and equivalents | 2,097 | 9,663 | 11,327 | 7,506 | 7,311 | S100U4G8, S100WG0C, S100YSEQ |
| Total assets | 5,881 | 18,375 | 21,268 | 23,068 | 24,091 | S100RH7B, S100WG0C, S100YSEQ |
| Net assets | 2,788 | 8,290 | 10,578 | 12,229 | 12,691 | S100U4G8, S100WG0C, S100YSEQ |
| Share capital | 404 | 2,340 | 2,635 | 2,635 | 2,635 | S100RH7B, S100WG0C, S100YSEQ |
| Property, plant and equipment | 63 | 603 | 399 | 581 | 390 | S100RH7B, S100WG0C, S100YSEQ |
| Intangible assets excluding goodwill | 762 | 3,092 | 2,753 | — | — | S100RH7B, S100U4G8 |
| Goodwill | 709 | 2,466 | 2,646 | 3,312 | 3,930 | S100RH7B, S100WG0C, S100YSEQ |
| Investment securities | 860 | 258 | 954 | — | — | S100RH7B, S100U4G8 |
| Current assets | 4,120 | 13,886 | 15,840 | 16,376 | 16,571 | S100RH7B, S100WG0C, S100YSEQ |
| Current liabilities | 2,547 | 7,409 | 8,553 | — | — | S100RH7B, S100U4G8 |
| Short-term borrowings | 300 | 1,682 | 1,088 | — | — | S100RH7B, S100U4G8 |
| Long-term borrowings | 546 | 1,942 | 1,513 | — | — | S100RH7B, S100U4G8 |
| Total liabilities | 3,093 | 10,085 | 10,690 | 10,839 | 11,400 | S100RH7B, S100WG0C, S100YSEQ |
| Non-controlling interests | 78 | 69 | 74 | — | — | S100RH7B, S100U4G8 |
| Equity attributable to owners of parent | 2,657 | 8,220 | 10,503 | 12,152 | 12,614 | S100RH7B, S100WG0C, S100YSEQ |
| Retained earnings | 1,859 | 3,548 | 6,077 | 9,249 | 11,327 | S100RH7B, S100WG0C, S100YSEQ |
| Treasury stock | -0 | 0 | -693 | -2,131 | -4,003 | S100RH7B, S100WG0C, S100YSEQ |

### Assets and funding mix

| Assets | Share | Source |
| --- | ---: | ---: |
| Cash | 30% | S100YSEQ |
| Property, plant and equipment | 2% | S100YSEQ |
| Intangibles and goodwill | 16% | — |
| Other assets | 52% | S100YSEQ |

| Funding source | Share | Source |
| --- | ---: | ---: |
| Other liabilities | 47% | S100YSEQ |
| Equity | 53% | S100YSEQ |

### Balance sheet history

| Metric | FY ending Apr 2022 | FY ending Apr 2023 | FY ending Apr 2024 | FY ending Apr 2025 | FY ending Apr 2026 |
| --- | ---: | ---: | ---: | ---: | ---: |
| Total assets | 5,881 | 18,375 | 21,268 | 23,068 | 24,091 |
| Equity | 2,788 | 8,290 | 10,578 | 12,229 | 12,691 |
| Interest-bearing debt | — | — | — | — | — |
| Cash | 2,097 | 9,663 | 11,327 | 7,506 | 7,311 |

## Asset intensity and goodwill

Ratios are derived from reported values. Goodwill is used only when separately reported, never inferred from combined intangible assets.

| Metric | Value | Sources |
| --- | ---: | ---: |
| Asset intensity (fixed assets ÷ revenue) | 0.8% | S100YSEQ |
| Fixed assets ÷ total assets | 1.6% | S100YSEQ |
| Goodwill ÷ parent equity | 31.2% | S100YSEQ |

Goodwill over 4 years: 709 → 3,930 JPY; total investing cash flow: -6,020 JPY. This does not imply causation.

### Cash quality

Net cash = cash − interest-bearing debt. Net debt ratio = (interest-bearing debt − cash) ÷ positive operating cash flow. Omit when debt components are incomplete; other ratios are derived from reported figures.

| Metric | Value |
| --- | ---: |
| Cash ratio (cash ÷ total assets) | 30.3% |
| Cash ÷ revenue | 14.5% |
| Net cash (cash − interest-bearing debt) | — |
| Net debt ÷ operating cash flow | — |
| Cash conversion (operating CF ÷ operating income) | 44.5% |
| Cash vs. profit gap | -728 JPY mn (of net income -30.9%) |
| Shareholder returns / net income | 95.7% |
| Shareholder returns / FCF | 141.2% |
| Shareholder payments — dividends / net income | 10.6% |
| Shareholder payments — dividends / FCF | 15.6% |
| CapEx intensity (capex ÷ revenue) | 0.1% |
| Investing CF relative to operating CF | 55.6% |

## ROA and ROE

ROE is decomposed into net margin × asset turnover × financial leverage. Leverage can raise ROE, so the ratio alone does not assess a company's condition. Ending balances are used without a prior year; total equity approximates parent equity when unavailable.

| Period | Net margin | Asset turnover | ROA | Financial leverage | ROE | Sources |
| --- | ---: | ---: | ---: | ---: | ---: | ---: |
| 2022 | 5.3% | 2.45× | 12.9% | 2.21× | 28.6% | S100RH7B |
| 2023 | 8.0% | 1.62× | 12.9% | 2.23× | 28.8% | S100U4G8, S100WG0C |
| 2024 | 6.9% | 1.99× | 13.8% | 2.12× | 29.2% | S100WG0C |
| 2025 | 6.7% | 2.33× | 15.5% | 1.96× | 30.4% | S100YSEQ |
| 2026 | 4.7% | 2.15× | 10.0% | 1.90× | 19.0% | S100YSEQ |

## Ownership

| Counterparty | Relation | Ratio | As of |
| --- | ---: | ---: | ---: |
| ＭＧ合同会社 | Major shareholder | 30.4% | 2026-04-30 |
| 小嶋 雄介 | Major shareholder | 8.9% | 2026-04-30 |
| 日本マスタートラスト信託銀行株式会社（信託口） | Major shareholder | 4.7% | 2026-04-30 |
| ＢＢＨ ＣＯ ＦＯＲ ＡＲＣＵＳ ＪＡＰＡＮ ＶＡＬＵＥ ＦＵＮＤ（常任代理人：株式会社三菱ＵＦＪ銀行） | Major shareholder | 3.6% | 2026-04-30 |
| 株式会社日本カストディ銀行（信託口） | Major shareholder | 1.8% | 2026-04-30 |
| 株式会社ＴＭＡＣ | Major shareholder | 1.7% | 2026-04-30 |
| 野村信託銀行株式会社（投信口） | Major shareholder | 1.5% | 2026-04-30 |
| ＢＮＹ ＧＣＭ ＣＬＩＥＮＴ ＡＣＣＯＵＮＴ ＪＰＲＤ ＡＣ ＩＳＧ （ＦＥ－ＡＣ）（常任代理人：株式会社三菱ＵＦＪ銀行） | Major shareholder | 1.4% | 2026-04-30 |
| 加藤 誠悟 | Major shareholder | 1.1% | 2026-04-30 |
| 南角 光彦 | Major shareholder | 1.0% | 2026-04-30 |

## Sources

| Document | ID | Published | URL |
| --- | ---: | ---: | ---: |
| 有価証券報告書－第11期(2025/05/01－2026/04/30) | S100YSEQ | 2026-07-27 | https://disclosure2.edinet-fsa.go.jp/WZEK0040.aspx?S100YSEQ,, |
| 訂正有価証券報告書－第10期(2024/05/01－2025/04/30) | S100WG0C | 2025-08-01 | https://disclosure2.edinet-fsa.go.jp/WZEK0040.aspx?S100WG0C,, |
| 有価証券報告書－第9期(2023/05/01－2024/04/30) | S100U4G8 | 2024-07-30 | https://disclosure2.edinet-fsa.go.jp/WZEK0040.aspx?S100U4G8,, |
| 有価証券報告書－第8期(2022/05/01－2023/04/30) | S100RH7B | 2023-07-28 | https://disclosure2.edinet-fsa.go.jp/WZEK0040.aspx?S100RH7B,, |
| 訂正有価証券報告書－第7期(令和3年5月1日－令和4年4月30日) | S100OUH8 | 2022-08-04 | https://disclosure2.edinet-fsa.go.jp/WZEK0040.aspx?S100OUH8,, |
| 有価証券報告書－第6期(令和2年5月1日－令和3年4月30日) | S100M20Q | 2021-07-28 | https://disclosure2.edinet-fsa.go.jp/WZEK0040.aspx?S100M20Q,, |

## Definitions

- Amounts are in millions of JPY (rounded). The period is stated in each table heading
- Operating margin = operating income ÷ revenue. Net income is attributable to owners of the parent when disclosed
- Free cash flow (FCF) = operating cash flow − capital expenditure
- ¥100 model = breakdown per ¥100 of revenue (rounded so parts sum to 100)
- Segment revenues include inter-segment sales and may not sum to consolidated revenue
- Source IDs are EDINET document IDs (docID). "算出" (derived) means computed from other disclosed values
- All figures are extracted mechanically from filings. AI-written text never generates figures
- Source: company filings submitted to EDINET (Financial Services Agency of Japan). Figures were extracted, edited and processed, and charts and text were created, by Vizora — not by the FSA (used under the Public Data License v1.0).