Komori
Earnings3661m-up holdings,Inc.Information and Communications, Services and Others

Summary of Financial Results for the First Quarter of the Fiscal Year Ending March 2027 (Japanese GAAP) (Consolidated)

First-quarter revenue increased 21.6% and operating income increased 15.8%, while profit attributable to owners of the parent decreased 22.4% due to the recognition of a ¥402 million loss on redemption of investment securities. The full-year earnings forecasts were unchanged, while the annual dividend forecast was increased to ¥24 from the previous fiscal year's actual dividend of ¥20.

Worth reading
43Recurring
Scored from 5 of 6 sections
Direction
Mixed performance
Direction inferred from the company’s description.
Scale
21.6
%
Wording
Conditional
How definitive the wording is.

Results for this period

First quarter1 April 2026 to 30 June 2026ConsolidatedJapanese GAAP
Net Sales9,018¥ millionYear on year +21.6%Progress 25.1%
Operating profit1,606¥ millionYear on year +15.8%Progress 27.7%
Ordinary income1,706¥ millionYear on year +21.1%Progress 28.4%
Net income attributable to owners of the parent666¥ millionYear on year -22.4%Progress 19.0%

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¥9.57
Financial position at period-end
Total assets31,008¥ million
of which net assets 10,126 ¥ millionEquity ratio 27.2%vs. prior year-end -2.5pt

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.

Segment revenueContent business ¥7,738 million (YoY +22.5%), Electronic ticket business ¥1,270 million (YoY +17.1%)
Segment profitContent business ¥1,443 million (YoY +21.5%), Electronic ticket business ¥442 million (YoY +21.8%)
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥36,000 million (YoY +13.5%)
Operating profit¥5,800 million (YoY +15.9%)
Ordinary income¥6,000 million (YoY +10.5%)
Net income¥3,500 million (YoY +17.9%)
Annual Dividend Forecast¥20 → ¥24(+20.0%)
Factors Behind Changes in Business Performance

Revenue and operating income increased due to the expansion of the fan club membership base, strong activity in the live entertainment and events market, increases in electronic ticket issuance volumes and transaction value, and stronger integration among fan platforms. Profit attributable to owners of the parent decreased due to the recognition of a ¥402 million loss on redemption of investment securities.

Disclosure regarding the going concern assumption

No applicable matters

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 consolidationAdditions: — companies; exclusions: — companies (company names not disclosed)
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of non-current assets ¥2 million / Extraordinary loss Loss on redemption of investment securities ¥402 million
Depreciation and amortization¥53 million
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingNone (対象者:Not applicable)
Issued Shares at Period-End72,992,776
Treasury Shares at Period-End3,490,304
Results for this period
ItemDetails
Fiscal Period ClassificationFirst quarter
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 April 2026 to 30 June 2026
Net Sales¥9,018 million (YoY +21.6%)
Operating profit¥1,606 million (YoY +15.8%)
Ordinary income¥1,706 million (YoY +21.1%)
Profit attributable to owners of the parent¥666 million (YoY -22.4%)
Net income per share¥9.57
Equity ratioEnd of the current fiscal period 27.2% / End of previous period 29.7%
Total assets¥31,008 million
Net assets¥10,126 million
Full-year earnings forecastNet Sales ¥36,000 million (YoY +13.5%) / Operating profit ¥5,800 million (YoY +15.9%) / Ordinary income ¥6,000 million (YoY +10.5%) / Net income ¥3,500 million (YoY +17.9%)
Annual Dividend Forecast¥20 → ¥24(+20.0%)
Segment revenueContent business ¥7,738 million (YoY +22.5%), Electronic ticket business ¥1,270 million (YoY +17.1%)
Segment profitContent business ¥1,443 million (YoY +21.5%), Electronic ticket business ¥442 million (YoY +21.8%)
Depreciation and amortization¥53 million
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of non-current assets ¥2 million / Extraordinary loss Loss on redemption of investment securities ¥402 million
Disclosure regarding the going concern assumptionNo applicable matters
Change in accounting policyChanges due to revisions to standards No / Other changes No / Change in accounting estimate No / Restatement No
Changes in the scope of consolidationAdditions: — companies; exclusions: — companies (company names not disclosed)
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingNone (対象者:Not applicable)
Issued Shares at Period-End72,992,776
Treasury Shares at Period-End3,490,304
Factors Behind Changes in Business PerformanceRevenue and operating income increased due to the expansion of the fan club membership base, strong activity in the live entertainment and events market, increases in electronic ticket issuance volumes and transaction value, and stronger integration among fan platforms. Profit attributable to owners of the parent decreased due to the recognition of a ¥402 million loss on redemption of investment securities.
Items this document does not state (12)
Operating MarginCash flows from operating activitiesCash flows from investing activitiesCash flows from financing activitiesCash and cash equivalents at end of periodRevision to Earnings ForecastPayout ratioShareholder Return PolicyRegional 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.

Revenue and operating income increased due to the expansion of the fan club membership base, strong activity in the live entertainment and events market, increases in electronic ticket issuance volumes and transaction value, and stronger integration among fan platforms. The decrease in profit attributable to owners of the parent reflects the recognition of a ¥402 million loss on redemption of investment securities.

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Corrections happenIf the company reissues this disclosure, the page is rebuilt from the corrected version and the revision number moves up.
Summary of Financial Results for the First Quarter of the Fiscal Year Ending March 2027 (Japanese GAAP) (Consolidated) | m-up holdings,Inc. (3661) timely disclosure | Komori