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Results3661m-up holdings,Inc.Information and Communications, Services and Others

Summary of Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending March 2027 [Japanese GAAP] (Consolidated)

For the interim period of the fiscal year ending March 2027, revenue and operating income exceeded the year-earlier levels, while interim net income attributable to owners of the parent declined. The full-year earnings forecast and annual dividend forecast were unchanged.

Worth reading
41Recurring
Scored from 5 of 6 sections
Direction
Mixed performance
Direction inferred from the company’s description.
Scale
25.9
% (year-on-year increase in revenue)
Wording
Conditional
How definitive the wording is.

Results for this period

Interim period (second quarter)1 April 2026 to 30 September 2026ConsolidatedJapanese GAAP
Net Sales19,016¥ millionYear on year +25.9%Progress 52.8%
Operating profit3,216¥ millionYear on year +19.1%Progress 55.4%
Ordinary income3,301¥ millionYear on year +18.2%Progress 55.0%
Net income attributable to owners of the parent1,634¥ millionYear on year -3.8%

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¥23.45
Financial position at period-end
Total assets34,704¥ million
of which net assets 11,096 ¥ millionEquity ratio 27.9%vs. prior year-end -1.8pt

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+1,026
Investment-883
Financials-2,297
Net change-2,154

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¥14,227 million
Segment revenueContent Business ¥16,392 million (YoY +26.5%), Electronic ticket business ¥2,600 million (YoY +22.3%), Other businesses ¥24 million (YoY +24.8%)
Segment profitContent Business ¥2,838 million (YoY +17.9%), Electronic ticket business ¥926 million (YoY +44.0%), Other businesses ¥-17 million
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%)
Profit attributable to owners of the parent¥3,500 million (YoY +17.9%)
Revision to Earnings ForecastNo revision
Annual Dividend Forecast¥20 per share → ¥24 per share(+20.0%)
Factors Behind Changes in Business Performance

Expansion of content for existing fan clubs, the launch of new fan clubs, contributions from newly operated fan clubs, increased sales of the online lottery “Fanpla Chance,” solid electronic ticket issuance, and expanded handling of official ticket trading, among other factors.

Disclosure regarding the going concern assumption

None

Change in accounting policy
基準改正に伴う変更 Noneそれ以外の変更 None見積りの変更 None修正再表示 None
Changes in the scope of consolidationNew 0 / Excluded 0 / Name of new entity Not disclosed / Excluded Company Name Not disclosed
Material subsequent eventsNone
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¥112 million
Availability of Supplementary Financial Results MaterialsAvailable
Availability of Financial Results BriefingWhether applicable None / Subject person Not disclosed
Issued Shares at Period-End72,992,776 shares
Treasury Shares at Period-End3,128,304 shares
Results for this period
ItemDetails
Fiscal Period ClassificationInterim period (second quarter)
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 April 2026 to 30 September 2026
Net Sales¥19,016 million (YoY +25.9%)
Operating profit¥3,216 million (YoY +19.1%)
Ordinary income¥3,301 million (YoY +18.2%)
Profit attributable to owners of the parent¥1,634 million (YoY -3.8%)
Net income per share¥23.45
Equity ratioEnd of the current fiscal period 27.9 / End of previous period 29.7
Total assets¥34,704 million
Net assets¥11,096 million
Cash flows from operating activities¥1,026 million
Cash flows from investing activities¥-883 million
Cash flows from financing activities¥-2,297 million
Cash and cash equivalents at end of period¥14,227 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%) / Profit attributable to owners of the parent ¥3,500 million (YoY +17.9%)
Revision to Earnings ForecastNo revision
Annual Dividend Forecast¥20 per share → ¥24 per share(+20.0%)
Segment revenueContent Business ¥16,392 million (YoY +26.5%), Electronic ticket business ¥2,600 million (YoY +22.3%), Other businesses ¥24 million (YoY +24.8%)
Segment profitContent Business ¥2,838 million (YoY +17.9%), Electronic ticket business ¥926 million (YoY +44.0%), Other businesses ¥-17 million
Depreciation and amortization¥112 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 assumptionNone
Change in accounting policyChanges due to revisions to standards None / Other changes None / Change in accounting estimate None / Restatement None
Changes in the scope of consolidationNew 0 / Excluded 0 / Name of new entity Not disclosed / Excluded Company Name Not disclosed
Material subsequent eventsNone
Availability of Supplementary Financial Results MaterialsAvailable
Availability of Financial Results BriefingWhether applicable None / Subject person Not disclosed
Issued Shares at Period-End72,992,776 shares
Treasury Shares at Period-End3,128,304 shares
Factors Behind Changes in Business PerformanceExpansion of content for existing fan clubs, the launch of new fan clubs, contributions from newly operated fan clubs, increased sales of the online lottery “Fanpla Chance,” solid electronic ticket issuance, and expanded handling of official ticket trading, among other factors.
Items this document does not state (6)
Operating MarginPayout ratioShareholder Return PolicyRegional 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.

The company explained that revenue and operating income increased due to the expansion of content for existing fan clubs, the launch of new fan clubs, increased sales of online lotteries in its e-commerce business, and the expansion of electronic ticket issuance and official ticket trading services. The main text does not explain the reason for the decline in interim net income attributable to owners of the parent.

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.
Summary of Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending March 2027 [Japanese GAAP] (Consolidated) | m-up holdings,Inc. (3661) timely disclosure | Komori