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Earnings3981Beaglee Inc.Information and Communications, Services and Others

Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending December 2026 [Japanese GAAP] (Consolidated)

In the interim period of 2026, net sales, operating income, ordinary income and net income were lower than in the same period of the previous year. The full-year earnings forecast has also been revised based on interim results and other factors.

Worth reading
49Recurring
Scored from 5 of 6 sections
Direction
Deterioration
Direction inferred from the company’s description.
Scale
-7.3
Year-on-year revenue growth (%)
Wording
Conditional
How definitive the wording is.

Results for this period

Interim period (second quarter)1 January 2026–30 June 2026ConsolidatedJapanese GAAP
Net Sales7,721¥ millionYear on year -7.3%Progress 50.6%
Operating profit448¥ millionYear on year -10.3%Progress 60.1%
Ordinary income420¥ millionYear on year -10.0%Progress 60.2%
Net income attributable to owners of the parent178¥ millionYear on year -13.4%Progress 65.7%

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¥31.97
Financial position at period-end
Total assets14,740¥ million
of which net assets 8,018 ¥ millionEquity ratio 54.3%vs. prior year-end +5.7pt

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+358,567
Investment-114,638
Financials-1,245,636
Net change-1,001,707

Stacked from zero: upward is an increase in cash, downward a decrease (in ¥ thousand).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¥4,292,289 thousand
Segment revenuePlatform ¥5,088,766 thousand (YoY -2.7%), Content ¥2,730,434 thousand (YoY -15.3%)
Segment profitPlatform ¥265,131 thousand, Content ¥182,993 thousand (YoY -66.7%)
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥15,263 million (YoY -8.7%)
Operating profit¥745 million (YoY -45.5%)
Ordinary income¥698 million (YoY -47.1%)
Net income¥271 million (YoY -60.3%)
Revision to Earnings ForecastNot disclosed → Net Sales 15,263 / Operating profit 745 / Ordinary income 698 / Net income 271
Annual Dividend Forecast¥42 → ¥45(+7.1%)
Factors Behind Changes in Business Performance

The maturation of the digital publishing market and intensifying competition, a decline in the number of active users, the limited impact of new-release hits in boosting sales, contraction of the print publishing market, and higher costs including manuscript fees.

Disclosure regarding the going concern assumption

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
Changes in the scope of consolidationNew — companies / Excluded — companies / Company name Not disclosed
Depreciation and amortization¥176,939 thousand
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingAvailable (for institutional investors and analysts)
Issued Shares at Period-End6,301,986 Shares
Treasury Shares at Period-End708,210 Shares
Results for this period
ItemDetails
Fiscal Period ClassificationInterim period (second quarter)
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 January 2026–30 June 2026
Net Sales¥7,721 million (YoY -7.3%)
Operating profit¥448 million (YoY -10.3%)
Ordinary income¥420 million (YoY -10.0%)
Profit attributable to owners of the parent¥178 million (YoY -13.4%)
Net income per share¥31.97
Equity ratioEnd of the current fiscal period 54.3 / End of previous period 48.6
Total assets¥14,740 million
Net assets¥8,018 million
Cash flows from operating activities¥358,567 thousand
Cash flows from investing activities¥-114,638 thousand
Cash flows from financing activities¥-1,245,636 thousand
Cash and cash equivalents at end of period¥4,292,289 thousand
Full-year earnings forecastNet Sales ¥15,263 million (YoY -8.7%) / Operating profit ¥745 million (YoY -45.5%) / Ordinary income ¥698 million (YoY -47.1%) / Net income ¥271 million (YoY -60.3%)
Revision to Earnings ForecastNot disclosed → Net Sales 15,263 / Operating profit 745 / Ordinary income 698 / Net income 271
Annual Dividend Forecast¥42 → ¥45(+7.1%)
Segment revenuePlatform ¥5,088,766 thousand (YoY -2.7%), Content ¥2,730,434 thousand (YoY -15.3%)
Segment profitPlatform ¥265,131 thousand, Content ¥182,993 thousand (YoY -66.7%)
Depreciation and amortization¥176,939 thousand
Disclosure regarding the going concern assumptionNo applicable matters
Change in accounting policyChanges due to revisions to standards No / Other changes No / Change in accounting estimate No / Restatement No
Changes in the scope of consolidationNew — companies / Excluded — companies / Company name Not disclosed
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingAvailable (for institutional investors and analysts)
Issued Shares at Period-End6,301,986 Shares
Treasury Shares at Period-End708,210 Shares
Factors Behind Changes in Business PerformanceThe maturation of the digital publishing market and intensifying competition, a decline in the number of active users, the limited impact of new-release hits in boosting sales, contraction of the print publishing market, and higher costs including manuscript fees.
Items this document does not state (8)
Operating MarginPayout ratioShareholder Return PolicyRegional salesOrders received and order backlogImpairment lossBreakdown of extraordinary income (loss)Material 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.

The company cited the maturation of the digital publishing market and intensifying competition, a decline in the number of active users, the limited impact of new-release hits in boosting sales, contraction of the print publishing market, and higher costs including manuscript fees.

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.
Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending December 2026 [Japanese GAAP] (Consolidated) | Beaglee Inc. (3981) timely disclosure | Komori