Results for this period
Third quarter1 January 2026–30 September 2026Non-consolidated (individual)Japanese GAAPThe 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.
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.
The business performed well, led by the core CLIP STUDIO PAINT service, and sales of Ver.5.0 subscription contracts and the one-time purchase version significantly exceeded the initial plan. The company also implemented initiatives for mobile devices, marketing in emerging markets and an average 10% price increase for the one-time purchase version.
No applicable matters
| Item | Details |
|---|---|
| Fiscal Period Classification | Third quarter |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Non-consolidated (individual) |
| Period Covered | 1 January 2026–30 September 2026 |
| Net Sales | ¥8,068 million (YoY +15.5%) |
| Operating profit | ¥3,092 million (YoY +38.3%) |
| Ordinary income | ¥3,116 million (YoY +40.0%) |
| Profit attributable to owners of the parent | ¥2,123 million (YoY +56.1%) |
| Net income per share | ¥71.60 |
| Equity ratio | End of the current fiscal period 60.9 / End of previous period 54 |
| Total assets | ¥9,283 million |
| Net assets | ¥5,705 million |
| Full-year earnings forecast | Net Sales ¥10,810 million (YoY +14.1%) / Operating profit ¥4,000 million (YoY +34.8%) / Ordinary income ¥4,000 million (YoY +36.3%) / Net income ¥2,670 million (YoY +58.8%) |
| Annual Dividend Forecast | ¥36 → ¥52 |
| Payout ratio | 57 |
| Shareholder Return Policy | The company aims to maintain ROE of 30% or more while working to increase dividends on an ongoing basis. The payout ratio based on the latest full-year earnings forecast is expected to be 57%. |
| Depreciation and amortization | ¥520,980 thousand |
| Breakdown of extraordinary income (loss) | Extraordinary income Not recorded / Extraordinary loss Item Other / Amount ¥0 thousand |
| Disclosure regarding the going concern assumption | No applicable matters |
| Change in accounting policy | Changes due to revisions to standards No / Other changes No / Change in accounting estimate No / Restatement No |
| Material subsequent events | None applicable |
| Availability of Supplementary Financial Results Materials | Available |
| Availability of Financial Results Briefing | Whether applicable No / Subject person Not disclosed |
| Issued Shares at Period-End | 32,771,180 shares |
| Treasury Shares at Period-End | 3,087,410 shares |
| Factors Behind Changes in Business Performance | The business performed well, led by the core CLIP STUDIO PAINT service, and sales of Ver.5.0 subscription contracts and the one-time purchase version significantly exceeded the initial plan. The company also implemented initiatives for mobile devices, marketing in emerging markets and an average 10% price increase for the one-time purchase version. |
Items this document does not state (12)
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 business performed well, led by the core service CLIP STUDIO PAINT. Sales of Ver.5.0 subscription contracts and the one-time purchase version significantly exceeded the initial plan, while initiatives for mobile devices, marketing in emerging markets and price revisions also contributed. The dividend increase includes a higher interim dividend, a higher regular year-end dividend and a ¥10 commemorative dividend marking the company's 35th anniversary.