Komori
Results3981Beaglee Inc.Information and Communications, Services and Others

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

For the nine months ended 30 September 2026, revenue fell 8.5% year on year and operating profit fell 33.6%, while net profit also fell 52.5%, with the decline widening. The full-year earnings forecast remains unchanged, while the annual dividend forecast has been raised to ¥45 from ¥42 for the previous fiscal year.

Worth reading
40Recurring
Scored from 5 of 6 sections
Direction
Deterioration
Direction inferred from the company’s description.
Scale
-33.6
Year-on-year change in operating income (%)
Wording
Conditional
How definitive the wording is.

Results for this period

Third quarter1 January 2026 to 30 September 2026ConsolidatedJapanese GAAP
Net Sales11,608Millions of yenYear on year -8.5%Progress 76.1%
Operating profit666Millions of yenYear on year -33.6%Progress 89.4%
Ordinary income629Millions of yenYear on year -35.0%Progress 90.1%
Net income attributable to owners of the parent231Millions of yenYear on year -52.5%Progress 85.2%

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¥41.37
Financial position at period-end
Total assets14,274Millions of yen
of which net assets 8,072 Millions of yenEquity ratio 56.4%vs. prior year-end +7.8pt

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.

Segment revenuePlatform 7,644,722 Thousands of yen (YoY -5.2%), Content 4,107,625 Thousands of yen (YoY -15.0%)
Segment profitPlatform 414,063 Thousands of yen (YoY +70.2%), Content 252,095 Thousands of yen (YoY -66.8%)
Outlook and shareholder returns
Full-year earnings forecast
Net Sales15,263 Millions of yen (YoY -8.7%)
Operating profit745 Millions of yen (YoY -45.5%)
Ordinary income698 Millions of yen (YoY -47.1%)
Net income271 Millions of yen (YoY -60.3%)
Annual Dividend Forecast42 Yen → 45 Yen
Factors Behind Changes in Business Performance

Maturation and intensifying competition in the electronic publishing market, a decline in the number of active users, limited revenue uplift from hit new releases, lower digital and print publishing revenue, and higher costs such as manuscript fees.

Disclosure regarding the going concern assumption

No applicable matters

Change in accounting policy
基準改正に伴う変更 Noneそれ以外の変更 None見積りの変更 None修正再表示 None
Changes in the scope of consolidationNew 0 companies / Excluded 0 companies / Company name None
Breakdown of extraordinary income (loss)No special gains or special losses were reported for the fiscal year.
Depreciation and amortization265,833 Thousands of yen
Availability of Supplementary Financial Results MaterialsAvailable
Availability of Financial Results BriefingWhether applicable None / Subject person Not disclosed
Issued Shares at Period-End6,301,986 shares
Treasury Shares at Period-End708,210 shares
Results for this period
ItemDetails
Fiscal Period ClassificationThird quarter
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 January 2026 to 30 September 2026
Net Sales11,608 Millions of yen (YoY -8.5%)
Operating profit666 Millions of yen (YoY -33.6%)
Ordinary income629 Millions of yen (YoY -35.0%)
Profit attributable to owners of the parent231 Millions of yen (YoY -52.5%)
Net income per share¥41.37
Equity ratioEnd of the current fiscal period 56.4 / End of previous period 48.6
Total assets14,274 Millions of yen
Net assets8,072 Millions of yen
Full-year earnings forecastNet Sales 15,263 Millions of yen (YoY -8.7%) / Operating profit 745 Millions of yen (YoY -45.5%) / Ordinary income 698 Millions of yen (YoY -47.1%) / Net income 271 Millions of yen (YoY -60.3%)
Annual Dividend Forecast42 Yen → 45 Yen
Segment revenuePlatform 7,644,722 Thousands of yen (YoY -5.2%), Content 4,107,625 Thousands of yen (YoY -15.0%)
Segment profitPlatform 414,063 Thousands of yen (YoY +70.2%), Content 252,095 Thousands of yen (YoY -66.8%)
Depreciation and amortization265,833 Thousands of yen
Breakdown of extraordinary income (loss)No special gains or special losses were reported for the fiscal year.
Disclosure regarding the going concern assumptionNo applicable matters
Change in accounting policyChanges due to revisions to standards None / Other changes None / Change in accounting estimate None / Restatement None
Changes in the scope of consolidationNew 0 companies / Excluded 0 companies / Company name None
Availability of Supplementary Financial Results MaterialsAvailable
Availability of Financial Results BriefingWhether applicable None / Subject person Not disclosed
Issued Shares at Period-End6,301,986 shares
Treasury Shares at Period-End708,210 shares
Factors Behind Changes in Business PerformanceMaturation and intensifying competition in the electronic publishing market, a decline in the number of active users, limited revenue uplift from hit new releases, lower digital and print publishing revenue, and higher costs such as manuscript fees.
Items this document does not state (12)
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 PolicyRegional salesOrders received and order backlogImpairment lossMaterial 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 factors cited include the maturation and intensifying competition in the electronic publishing market, a decline in the number of active users, limited revenue uplift from hit new releases, lower digital and print publishing revenue, and higher costs such as manuscript fees. Meanwhile, segment profit increased in the platform segment due to lower selling, general and administrative expenses, primarily advertising and promotional expenses.

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 December 2026 [Japanese GAAP] (Consolidated) | Beaglee Inc. (3981) timely disclosure | Komori