bBreak Systems Company,Limited
3986・Standard Market・Information & Communication
Package Business
The company's priority business centered on the cloud ERP "MA-EYES"
| Period | Current | Previous | Change |
|---|---|---|---|
| Segment revenue (cumulative nine months of FY2026, ending March 2026) | ¥549 million | ¥559 million (cumulative nine months of FY2025, ended March 2025) | ↓ |
| Segment profit (cumulative nine months of FY2026, ending March 2026) | ¥260 million | ¥246 million (cumulative nine months of FY2025, ended March 2025) | ↑ |
| Segment revenue (full year FY2025, ended March 2025) | ¥727 million | — | — |
| Segment profit (full year FY2025, ended March 2025) | ¥323 million | — | — |
| Segment revenue (first half of FY2026, ending March 2026) | ¥359 million | — | — |
| Segment profit (first half of FY2026, ending March 2026) | ¥161 million | — | — |
| Order backlog (full year FY2025, ended March 2025) | ¥716 million | — | — |
Business Details
A business that develops the company's core enterprise resource planning systems in-house and sells them directly to end users. The flagship product, "MA-EYES," is a cloud ERP specialized for service industries (labor-intensive, project-based businesses), offered in both a SaaS version and a one-time implementation version. Revenue consists of flow-type revenue (implementation fees) and stock-type revenue (recurring usage fees). The company positions this segment as a "priority business" and intends to prioritize resource allocation to it in order to drive expansion and growth. The primary target is service companies with 100 to under 1,000 employees.
Recent Overview
Profit increased on progress in a large-scale project, but new orders remained sluggish
In the cumulative nine months of FY2026 (ending March 2026), Package Business revenue was ¥549 million (down 1.8% year on year), and segment profit was ¥260 million (up 5.4% year on year). Development of a large-scale project ordered in the prior period progressed smoothly, contributing to both revenue and profit, while new orders for the one-time implementation version and additional development orders from existing users were sluggish. The SaaS version has been tracking above plan, and the accumulation of stock-type revenue is contributing to margin improvement.
Key Products
Growth Drivers
- Expansion of the ERP implementation market driven by the entrenchment of the cloud-first trend
- Rising need for productivity improvement accompanying work-style reform and DX promotion
- Continued contribution to revenue recognition from a large-scale project ordered in the prior period (percentage-of-completion method)
- New orders for the non-customized SaaS version tracking solidly above plan
- Development and sales of the next-generation MA-EYES to open up new customer segments
Risks
- Sluggish additional development orders from existing users (decline due to the reversal of law-revision-related demand)
- Risk that new orders for the one-time implementation version fall below plan
- Risk that increased R&D man-hours to counter competing packages reduce engineer utilization rates
- Risk that revenue recognition for large-scale one-time implementation projects is delayed due to the percentage-of-completion method
- Profit pressure from continued increases in personnel expenses (due to compensation improvements)
Last updated: September 26, 2025