Komori
Occurring Fact3672AltPlus Holdings Inc.Information and Communications, Services and Others

Summary of Financial Results for the Third Quarter of the Fiscal Year Ending September 2026 (Japanese GAAP, Consolidated)

Cumulative revenue for the third quarter of the fiscal year ending September 2026 decreased from the same period of the previous fiscal year, while operating loss, ordinary loss and quarterly net loss attributable to owners of the parent all widened. The company also disclosed a material uncertainty regarding the going concern assumption, against a backdrop including 12 consecutive periods of losses.

Worth reading
70In focus
Scored from 4 of 5 sections
Direction
Deterioration
Direction inferred from the company’s description.
Scale
555962
¥ thousands (quarterly net loss attributable to owners of the parent)
Wording
Avoiding a definitive answer
How definitive the wording is.

Summary of Financial Results for the Third Quarter of the Fiscal Year Ending September 2026 (Japanese GAAP, Consolidated)

Subject Entity

AltPlus Inc. and the consolidated subsidiaries of the Group

Target Locations / Products

The game business, service development business, and technology and human resources support business. The products covered are the smartphone game applications “CHARISMA de MURDER MYSTERY,” “Sengoku Komachi Kuroutan: Katai Emaki,” “Boukyaku Zenya,” “Everybody Shogi,” “Hypnosis Mic -Alternative Rap Battle-,” “Princess & Knight,” and “Crash & Dream.”

Occurrence30 June 2026 (end of the third-quarter consolidated accounting period; the earnings summary was disclosed on 6 August 2026)
37 days later
Awareness or receipt of notice6 August 2026 (date of disclosure of the earnings summary)
This disclosure08/06/2026
Cause

A reduction in the scale of commissioned projects; a decrease in the number of personnel deployed due to major business partners reviewing their development projects and discontinuing operations; difficulty in recovering minimum guarantee fees because actual revenue fell below the initial plan; higher advertising and promotional expenses associated with the release of new titles; and higher outsourced service expenses related to M&A.

Amount of Impact on Business Performance

Revenue of ¥1,937,016 thousand (down 8.5% year on year), operating loss of ¥457,083 thousand, ordinary loss of ¥483,234 thousand, and quarterly net loss attributable to owners of the parent of ¥555,962 thousand. The company recorded a ¥63,896 thousand loss on the valuation of minimum guarantee fees and a ¥4,279 thousand loss on the valuation of investment securities as extraordinary losses, and recorded a ¥24,015 thousand equity-method investment loss as a non-operating expense.

Accounting period in which recognized

Cumulative third-quarter consolidated accounting period of the fiscal year ending September 2026 (1 October 2025 to 30 June 2026)

Impact on Earnings Forecast

The company will refrain from disclosing consolidated earnings forecasts for the fiscal year ending September 2026 because it is difficult to reasonably calculate reliable earnings forecast figures. The company will disclose them promptly once calculation becomes possible.

Company response

Suspended operations

Operations of “Princess & Knight” and “Crash & Dream” have ended.

Measures to prevent recurrence

1. Improving the earnings structure (① developing new titles and expanding the IP portfolio, ② diversifying revenue, ③ strengthening the marketing structure and creating synergies, ④ strengthening the technology and human resources support business, and ⑤ reducing expenses); 2. Stabilizing the financial base (① raising funds through the issuance of stock acquisition rights, and ② acquiring and managing crypto assets)

Outlook

The company will proceed with improving its earnings structure and stabilizing its financial base. It will advance the development and release of new titles, commissioned development and operations, marketing initiatives, the human resources support business, expense reductions, fundraising through stock acquisition rights, and the acquisition and management of crypto assets.

Planned follow-up disclosure

The Company will disclose the earnings forecast promptly once it becomes possible to calculate it, taking into account future progress and other factors.

Event that occurred
ItemDetails
Event nameSummary of Financial Results for the Third Quarter of the Fiscal Year Ending September 2026 (Japanese GAAP, Consolidated)
Date of occurrence30 June 2026 (end of the third-quarter consolidated accounting period; the earnings summary was disclosed on 6 August 2026)
Date recognized / date notice received6 August 2026 (date of disclosure of the earnings summary)
Subject EntityAltPlus Inc. and the consolidated subsidiaries of the Group
Target Locations / ProductsThe game business, service development business, and technology and human resources support business. The products covered are the smartphone game applications “CHARISMA de MURDER MYSTERY,” “Sengoku Komachi Kuroutan: Katai Emaki,” “Boukyaku Zenya,” “Everybody Shogi,” “Hypnosis Mic -Alternative Rap Battle-,” “Princess & Knight,” and “Crash & Dream.”
CauseA reduction in the scale of commissioned projects; a decrease in the number of personnel deployed due to major business partners reviewing their development projects and discontinuing operations; difficulty in recovering minimum guarantee fees because actual revenue fell below the initial plan; higher advertising and promotional expenses associated with the release of new titles; and higher outsourced service expenses related to M&A.
Amount of Impact on Business PerformanceRevenue of ¥1,937,016 thousand (down 8.5% year on year), operating loss of ¥457,083 thousand, ordinary loss of ¥483,234 thousand, and quarterly net loss attributable to owners of the parent of ¥555,962 thousand. The company recorded a ¥63,896 thousand loss on the valuation of minimum guarantee fees and a ¥4,279 thousand loss on the valuation of investment securities as extraordinary losses, and recorded a ¥24,015 thousand equity-method investment loss as a non-operating expense.
Accounting period in which recognizedCumulative third-quarter consolidated accounting period of the fiscal year ending September 2026 (1 October 2025 to 30 June 2026)
Impact on Earnings ForecastThe company will refrain from disclosing consolidated earnings forecasts for the fiscal year ending September 2026 because it is difficult to reasonably calculate reliable earnings forecast figures. The company will disclose them promptly once calculation becomes possible.
Suspended operationsOperations of “Princess & Knight” and “Crash & Dream” have ended.
Measures to prevent recurrence1. Improving the earnings structure (① developing new titles and expanding the IP portfolio, ② diversifying revenue, ③ strengthening the marketing structure and creating synergies, ④ strengthening the technology and human resources support business, and ⑤ reducing expenses); 2. Stabilizing the financial base (① raising funds through the issuance of stock acquisition rights, and ② acquiring and managing crypto assets)
OutlookThe company will proceed with improving its earnings structure and stabilizing its financial base. It will advance the development and release of new titles, commissioned development and operations, marketing initiatives, the human resources support business, expense reductions, fundraising through stock acquisition rights, and the acquisition and management of crypto assets.
Planned follow-up disclosureThe Company will disclose the earnings forecast promptly once it becomes possible to calculate it, taking into account future progress and other factors.
Items this document does not state (12)
Type of litigation or proceedingCourt or authorityPlaintiffDefendantDate of filing / date of actionClaim amount / surcharge amountAmount of receivables at risk of non-collection or delayed collectionScheduled resumption dateInvestigation structureDirectors' and officers' liabilityVoting rights ownership percentage before the changeVoting rights ownership percentage after the change

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.

In the service development business, the company reduced the scale of commissioned projects as it expanded development of its own publishing titles. In the technology and human resources support business, the number of personnel deployed decreased due to the impact of major business partners reviewing their development projects and discontinuing operations. The company also recorded a loss on the valuation of minimum guarantee fees because actual revenue fell below plan, advertising and promotional expenses associated with the release of new titles, and outsourced service expenses related to M&A.

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 Third Quarter of the Fiscal Year Ending September 2026 (Japanese GAAP, Consolidated) | AltPlus Holdings Inc. (3672) timely disclosure | Komori