Komori
IG Port (3791) · FactLicensing business posts lower revenue and profit with lower depreciation and amortization expenseLatest Earnings (2026-10-15): "Other"

Increase in amortization expense for video master and content assets

First written in FY2019-Q1. 1 of 27 entries say "Restated". Latest entry: 2026-10-15.

27entries
9years
3from disclosures
Share on X
How it moved
ProgressHeldSoftenedWorseOtherFY2019-Q1 – 2026-10-152018: 12019: 420192020: 320202021: 420212022: 320222023: 420232024: 220242025: 120252026: 52026
Same theme, other companies
Amortization burden from video masters and content assetsA theme 1 companies write about · 1 as a headwind · 0 as a tailwind

No other company in this theme has enough history to compare yet.

Full recordFilings, disclosures and news, newest first
  1. 2026-10-15OtherEarnings

    「映像コンテンツの版権料」

    減価償却費は前年同期の87,121千円から174,035千円へ増加した。版権事業では売上高・営業利益が前年同期を下回る一方、映像マスター・コンテンツ資産に係る償却負担の増加が当四半期に現れている。
  2. FY2026Licensing business posts lower revenue and profit with lower depreciation and amortization expenseAnnual report

    「Revenue declined as a reaction to the previous period's substantial contributions from “From Me to You: KIMI NI TODOKE 3RD SEASON” and “Haikyu!! The Movie: Decisive Battle at the Garbage Dump,” although some other titles performed well.」

    The rights business recorded lower revenue and profit following the previous period's contribution from major titles. Depreciation and amortization declined from ¥1,347.202 million in the previous fiscal year to ¥238.195 million.
  3. FY2026-H1Licensing business posts lower revenue and profit with lower depreciation and amortization expenseAnnual report

    「Revenue declined as a reaction to the previous period, when income from "Kimi ni Todoke 3RD SEASON" and "Haikyu!! The Dumpster Battle" made a significant contribution. As a result, revenue in this business totaled ¥1,017.913 million, down 64.1% year on year, depreciation declined from the prior-year period, and operating profit totaled ¥641.307 million, down 49.7% year on year.」

    The rights business recorded lower revenue and profit following the previous period's contribution from major titles, while depreciation and amortization of video masters and content assets decreased from the same period of the previous year.
  4. FY2025-H1Sharp increase in licensing revenue and profit updatedAnnual report

    「All licensing revenue from “From Me to You: KIMI NI TODOKE 3RD SEASON” was recognized in a lump sum from distributors during the six-month consolidated accounting period. As a result, revenue from this business was ¥2,832.614 million, up 169.5% year on year. Although depreciation and amortization increased from the same period of the previous year, operating profit was ¥1,275.998 million, up 154.7%.」

    Licensing revenue from “From Me to You: KIMI NI TODOKE 3RD SEASON” was recognized in a lump sum. Despite the increase in depreciation and amortization, the rights business recorded a 169.5% increase in revenue and a 154.7% increase in operating profit.
  5. FY2024-Q3Lower depreciation and amortization expense and higher revenue and profit in licensing updatedAnnual report

    「As a result, revenue from this business was ¥1,659.250 million, up 25.8% year on year. Depreciation and amortization decreased from the same period of the previous year, while licensing revenue from titles invested in and fully amortized in previous periods was strong. Operating profit was therefore ¥882.820 million, up 202.2%.」

    The rights business recorded a 25.8% increase in revenue and a 202.2% increase in operating profit, driven by lower depreciation and amortization and strong licensing revenue from previously invested and fully amortized titles.
  6. FY2024-Q2Lower depreciation and amortization expense and higher revenue and profit in licensing updatedAnnual report

    「As a result, revenue from this business was ¥1,050.888 million, up 23.0% year on year. Depreciation and amortization decreased from the same period of the previous year, and licensing revenue from titles invested in and fully amortized in previous periods was strong. Operating profit was therefore ¥501.067 million, up 197.4%.」

    As depreciation and amortization declined and licensing revenue from previously invested and fully amortized titles remained strong, the rights business recorded a 23.0% increase in revenue and a 197.4% increase in operating profit.
  7. FY2024-Q1Licensing business posts higher revenue and profit with lower depreciation and amortization expense updatedAnnual report

    「As a result, revenue from this business was ¥461.096 million, up 4.1% year on year. Depreciation and amortization decreased from the same period of the previous year, and operating profit was ¥202.193 million, up 83.9%.」

    Depreciation and amortization of video masters and content assets decreased from the same period of the previous year, and the rights business recorded higher revenue and profit.
  8. FY2023Full-year lower depreciation and amortization expense and lower revenue and profit updatedAnnual report

    「In the same period of the previous year, licensing revenue from titles in which our group held significant investment stakes had a substantial impact on the rights business's earnings. As this revenue moderated, revenue and profit declined from the same period of the previous year.」

    As licensing revenue from titles that made a significant contribution in the same period of the previous year moderated, the rights business recorded lower revenue and profit for the full year. Depreciation and amortization of video masters and content assets decreased from the previous fiscal year.
  9. FY2023-Q3Licensing business posts lower revenue and profit with lower depreciation and amortization expenseAnnual report

    「“SPY × FAMILY” became a major hit, and licensing revenue remained strong in Japan and overseas after its television broadcast. In the same period of the previous year, licensing revenue from titles in which our group held significant investment stakes had a substantial impact on the rights business's earnings. As this revenue moderated, revenue declined from the same period of the previous year, while depreciation and amortization related to those investments also decreased. As a result, revenue from this business was ¥1,318.462 million, down 26.7% year on year, and operating profit was ¥292.118 million, down 48.4%.」

    Although domestic and overseas licensing revenue from “SPY × FAMILY” remained strong, licensing revenue from titles that had made a significant contribution in the same period of the previous year moderated, resulting in lower revenue and profit in the rights business. Depreciation and amortization related to the investments decreased.
  10. FY2023-Q2Licensing business posts lower revenue and profit with lower depreciation and amortization expenseAnnual report

    「Although licensing and distribution revenue from “SPY × FAMILY” remained strong in Japan and overseas, revenue declined as income from major investment projects moderated. Depreciation and amortization of video masters and content assets also decreased from the same period of the previous year. As a result, revenue from this business was ¥854.038 million, down 37.1% year on year, and operating profit was ¥168.475 million, down 49.0%.」

    Depreciation and amortization of video masters and content assets declined year on year, but as income from major investment projects moderated, the rights business recorded a 37.1% decline in revenue and a 49.0% decline in profit.
  11. FY2023-Q1Higher profit with lower depreciation and amortization expense updatedAnnual report

    「As a result, revenue from this business was ¥442.977 million, down 2.9% year on year. Depreciation and amortization declined from the same period of the previous year, and operating profit was ¥109.967 million, up 1,068.3%.」

    Revenue in the rights business declined 2.9% year on year, but depreciation and amortization decreased from the same period of the previous year, resulting in a 1,068.3% increase in operating profit.
  12. FY2022-Q3Higher profit despite higher depreciation and amortization expense from investment in major productions updatedAnnual report

    「Depreciation and amortization of video masters and content assets increased from the same period of the previous year as a result of investments in major titles to generate licensing revenue. As a result, revenue from this business was ¥1,797.819 million, up 16.0% year on year, and operating profit was ¥566.439 million, up 33.7%.」

    Depreciation and amortization of video masters and content assets increased following investments in major titles, but the rights business generated higher revenue and profit, with operating profit up 33.7% year on year.
  13. FY2022-Q2Lower profit despite higher depreciation and amortization expense due to major releases updatedAnnual report

    「Depreciation and amortization of video masters and content assets increased from the same period of the previous year due to the release, broadcast and distribution of major titles. As a result, revenue from this business was ¥1,357.784 million, up 9.1% year on year, while operating profit was ¥330.577 million, down 28.1%.」

    Depreciation and amortization of video masters and content assets increased following the release, broadcast and distribution of major titles. The rights business therefore generated higher revenue, but operating profit declined 28.1% year on year.
  14. FY2022-Q1Licensing business profit declines due to higher depreciation and amortization expenseAnnual report

    「As a result, revenue from this business was ¥456.260 million, down 16.8% from the same period of the previous year. Operating profit was ¥9.412 million, down 93.5%, due to the increase in depreciation and amortization.」

    In the rights business, operating profit declined to ¥9.412 million due to higher depreciation and amortization, down 93.5% from the same period of the previous year. Revenue also declined 16.8% year on year.
  15. FY2021Higher revenue and profit with lower depreciation and amortization expense updatedAnnual report

    「Depreciation and amortization of video masters and content assets decreased by ¥45.829 million from the previous fiscal year. As a result, revenue from this business was ¥2,131.559 million, up 22.1% year on year, and operating profit was ¥495.272 million, up 81.8%.」

    In the rights business, depreciation and amortization decreased by ¥45.829 million year on year, while both revenue and operating profit increased.
  16. FY2021-Q3Higher profit despite higher depreciation and amortization expense from investment in major productions updatedAnnual report

    「Following investment in major titles to secure licensing revenue, depreciation and amortization expense for video masters and content assets increased year on year. As a result, revenue from the business was ¥1,550.195 million, up 51.1% year on year, and operating profit was ¥423.798 million, up 96.8% year on year.」

    While investment in major titles increased depreciation and amortization expense for video masters and content assets, the licensing business recorded substantial revenue and profit growth.
  17. FY2021-Q2Higher profit despite higher depreciation and amortization expense due to major releases updatedAnnual report

    「Depreciation and amortization expense for video masters and content assets increased year on year due to the release and broadcast of major titles. As a result, revenue from the business was ¥1,244.725 million, up 81.5% year on year, and operating profit was ¥459.564 million, up 192.7% year on year.」

    While the release and broadcast of major titles increased depreciation and amortization expense, the licensing business recorded higher revenue and profit, with operating profit up 192.7% year on year.
  18. FY2021-Q1Higher profit despite higher depreciation and amortization expense updatedAnnual report

    「As a result, revenue from the business was ¥548.367 million, up 49.9% year on year. Although depreciation and amortization expense increased, operating profit was ¥145.536 million, up 18.0% year on year.」

    Despite higher depreciation and amortization expense, the licensing business recorded 49.9% year-on-year revenue growth and operating profit of ¥145.536 million, up 18.0% year on year. Profit increased despite the earnings pressure from higher depreciation and amortization expense seen through the previous fiscal year.
  19. FY2020-Q3Lower depreciation and amortization expense and higher profit updatedAnnual report

    「While investment in major titles is being front-loaded to secure future licensing revenue, depreciation and amortization expense for video masters and content assets decreased compared with the same period of the previous year. As a result, revenue from the business was ¥1,025.856 million, down 2.6% year on year, and operating profit was ¥215.380 million, up 496.5% year on year.」

    While front-loaded investment in major titles continued, depreciation and amortization expense for video masters and content assets decreased, and operating profit in the licensing business increased 496.5% year on year.
  20. FY2020-Q2Lower depreciation and amortization expense and return to profitability updatedAnnual report

    「While investment in major titles is being front-loaded to secure future licensing revenue, depreciation and amortization expense for video masters and content assets decreased compared with the same period of the previous year.」

    While front-loaded investment in major titles continued, depreciation and amortization expense for video masters and content assets decreased year on year, and the licensing business returned to profitability, posting operating profit of ¥156.984 million versus an operating loss in the same period of the previous year.
  21. FY2020-Q1Depreciation and amortization expense decreased year on yearAnnual report

    「Depreciation and amortization expense related to the licensing business decreased by ¥141.506 million year on year, and operating profit was ¥123.384 million, compared with an operating loss of ¥88.107 million in the same period of the previous year.」

    Depreciation and amortization expense related to the licensing business decreased by ¥141.506 million year on year, and operating profit turned to ¥123.384 million from an operating loss in the same period of the previous year.
  22. FY2019Increase in depreciation and amortization expense updatedAnnual report

    「Revenue from overseas sales of "The Ancient Magus' Bride" moderated, while amortization of video masters and content assets increased by ¥441,309 thousand from the previous fiscal year.」

    The moderation in overseas sales of The Ancient Magus' Bride and the ¥441.309 million increase in depreciation and amortization expense for video masters and content assets from the previous fiscal year are cited as full-year performance factors in the licensing business.
  23. FY2019-Q3Increase in depreciation and amortization expense updatedAnnual report

    「Overseas sales of The Ancient Magus' Bride moderated, while depreciation and amortization expense for video masters, content assets and other items increased by ¥265.326 million year on year.」

    The moderation in overseas sales of The Ancient Magus' Bride and the ¥265.326 million year-on-year increase in depreciation and amortization expense for video masters, content assets and other items are cited as performance factors in the licensing business.
  24. FY2019-Q2RestatedAnnual report

    「Overseas sales of The Ancient Magus' Bride moderated, while depreciation and amortization expense for video masters and content assets increased year on year.」

    The moderation in overseas sales of The Ancient Magus' Bride and higher depreciation and amortization expense for video masters and content assets continue to be cited as performance factors in the licensing business.
  25. FY2019-Q1First statedAnnual report

    「Overseas sales of The Ancient Magus' Bride moderated, while amortization expense for video masters and content assets increased.」

    Alongside the moderation in overseas sales, higher amortization expense for video masters and content assets is identified independently for the first time as a performance factor in the licensing business.
Moved together

None of this company's other threads moved the same way in the same document twice or more.

When this could move next
No upcoming earnings preview for IG Port yet. It last moved in the Earnings of 2026-10-15: "Other".
News
No news is linked to this thread yet. When an article touches it, it will appear here by date.
Increase in amortization expense for video master and content assets | IG Port,Inc. (3791) | Komori