Komori
Earnings3723NIHON FALCOM CORPORATIONInformation and Communications, Services and Others

Summary of Financial Results for the Third Quarter of the Fiscal Year Ending September 2026 [Japanese GAAP] (Non-Consolidated)

For the nine months ended 30 June 2026, revenue and operating profit significantly exceeded the year-earlier period, driven by the release of major titles and the rollout of overseas versions. Revenue progress against the full-year forecast was approximately 61%, and performance is expected to be concentrated in the fourth quarter.

Worth reading
50Recurring
Scored from 5 of 6 sections
Direction
Improvement
Direction inferred from the company’s description.
Scale
111.8
Year-on-year change in revenue (%)
Wording
Conditional
How definitive the wording is.

Results for this period

Third quarter1 October 2025 to 30 June 2026Non-consolidated (standalone)Japanese GAAP
Net Sales2,203¥ millionYear on year +111.8%Progress 61.2%
Operating profit1,258¥ millionYear on year +485.2%Progress 57.2%
Ordinary income1,281¥ millionYear on year +470.7%Progress 58.2%
Net income attributable to owners of the parent889¥ millionYear on year +545.1%Progress 59.3%

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¥88.83
Financial position at period-end
Total assets11,711¥ million
of which net assets 10,952 ¥ millionEquity ratio 93.5%vs. prior year-end -1.1pt

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.

Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥3,600 million (YoY +37.7%)
Operating profit¥2,200 million (YoY +64.0%)
Ordinary income¥2,200 million (YoY +61.2%)
Net income¥1,500 million (YoY +65.9%)
Annual Dividend Forecast¥20.00 (actual for the fiscal year ended September 2025) → ¥10.00 (forecast for the fiscal year ending September 2026)
Factors Behind Changes in Business Performance

The Products segment benefited from the release of new titles and music albums, while the Licensing segment advanced sales of overseas versions, including “Trails in the Sky the 1st,” and older titles. Revenue was ¥294 million in the Products segment, up 66.8% year on year, and ¥1,909 million in the Licensing segment, up 121.0%.

Disclosure regarding the going concern assumption

No applicable matters ("There are 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
Breakdown of extraordinary income (loss)Nine months ended 30 June No recognition / Prior-year period Extraordinary loss Expenses related to the memorial service ¥26,036 thousand
Depreciation and amortization¥4,714 thousand
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingWhether applicable No / Subject person Not disclosed
Issued Shares at Period-End10,280,000
Treasury Shares at Period-End412,910
Results for this period
ItemDetails
Fiscal Period ClassificationThird quarter
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedNon-consolidated (standalone)
Period Covered1 October 2025 to 30 June 2026
Net Sales¥2,203 million (YoY +111.8%)
Operating profit¥1,258 million (YoY +485.2%)
Ordinary income¥1,281 million (YoY +470.7%)
Profit attributable to owners of the parent¥889 million (YoY +545.1%)
Net income per share¥88.83
Equity ratioEnd of the current fiscal period 93.5% / End of previous period 94.6%
Total assets¥11,711 million
Net assets¥10,952 million
Full-year earnings forecastNet Sales ¥3,600 million (YoY +37.7%) / Operating profit ¥2,200 million (YoY +64.0%) / Ordinary income ¥2,200 million (YoY +61.2%) / Net income ¥1,500 million (YoY +65.9%)
Annual Dividend Forecast¥20.00 (actual for the fiscal year ended September 2025) → ¥10.00 (forecast for the fiscal year ending September 2026)
Depreciation and amortization¥4,714 thousand
Breakdown of extraordinary income (loss)Nine months ended 30 June No recognition / Prior-year period Extraordinary loss Expenses related to the memorial service ¥26,036 thousand
Disclosure regarding the going concern assumptionNo applicable matters ("There are no applicable matters")
Change in accounting policyChanges due to revisions to standards No / Other changes No / Change in accounting estimate No / Restatement No
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingWhether applicable No / Subject person Not disclosed
Issued Shares at Period-End10,280,000
Treasury Shares at Period-End412,910
Factors Behind Changes in Business PerformanceThe Products segment benefited from the release of new titles and music albums, while the Licensing segment advanced sales of overseas versions, including “Trails in the Sky the 1st,” and older titles. Revenue was ¥294 million in the Products segment, up 66.8% year on year, and ¥1,909 million in the Licensing segment, up 121.0%.
Items this document does not state (15)
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 PolicySegment revenueSegment profitRegional salesOrders received and order backlogImpairment lossChanges in the scope of consolidationMaterial 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.

In the Products segment, the company released new titles and music albums, including “Trails in the Sky the 1st.” In the Licensing segment, it rolled out overseas versions, including of the same title, as well as older titles, resulting in higher revenue.

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Summary of Financial Results for the Third Quarter of the Fiscal Year Ending September 2026 [Japanese GAAP] (Non-Consolidated) | NIHON FALCOM CORPORATION (3723) timely disclosure | Komori