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Financial results presentation3981Beaglee Inc.Information and Communications, Services and Others

Supplementary Materials for the Third Quarter of the Fiscal Year Ending December 2026

For the cumulative third quarter of the fiscal year ending December 2026, revenue declined 8.5% year on year due to lower revenue in both segments, while operating profit fell 33.6%, mainly due to lower profit in the Content segment. The full-year earnings forecast remains unchanged from the figures announced on 14 August 2026.

Worth reading
48Recurring
Scored from 5 of 6 sections
Direction
Deterioration
Direction inferred from the company’s description.
Scale
1080
¥ million (year-on-year decrease in revenue)
Wording
Conditional
How definitive the wording is.

Contents of this document

Supplementary materials to the earnings summaryQ3 of the fiscal year ending December 20266 items taken from the company’s own explanation
Financial Results Figures (The key points of this material are explained below)
Net Sales11,608 Millions of yen-8.5%
Operating profit666 Millions of yen-33.6%
Ordinary income629 Millions of yen-35.0%
Net income231 Millions of yen-52.5%
Full-year earnings forecast
Net Sales
15,263 Millions of yen
Adjusted EBITDA
1,675 Millions of yen
Operating profit
745 Millions of yen
Ordinary income
698 Millions of yen
Profit attributable to owners of the parent
271 Millions of yen
What the company explained in this material
Breakdown of Factors Affecting the ChangeReasons cited by the Company for the change in the figures.
  • Decrease in advertising and promotional expenses in the Platform segment-229 Millions of yen
  • Increase in operating profit in the Platform segment170 Millions of yen
  • Decrease in profit in the Content segment-507 Millions of yen
Assumptions Underlying the Business OutlookThe assumptions used by the company in preparing its forecast.
References are made to interest rates, currency and foreign-exchange movements, and domestic and overseas economic conditions, but the numerical assumptions are Not disclosed
Key KPIsA metric the company considers important as a management benchmark.
  • MAU
    Year on year against the same period last year-16.5%
  • Paying ARPPU
    Year on year against the same period last year+0.8%
  • Consumption ARPPU
    Year on year against the same period last year+3.3%
  • Digital revenue3,231 Millions of yen
    Year on year against the same period last year-15.0%
  • Print publishing revenue876 Millions of yen
    Year on year against the same period last year-17.0%
Unit price and quantity metricsThese figures show sales broken down by price and volume.
  • MAU
    Year on year against the same period last year-16.5%
  • Paying ARPPU
    Year on year against the same period last year+0.8%
  • Consumption ARPPU
    Year on year against the same period last year+3.3%
Segment results
Platform
Net Sales
7,644 Millions of yen-6.0%
Operating profit
243 Millions of yen+170.0%
Content
Net Sales
4,107 Millions of yen-15.0%
Operating profit
252 Millions of yen-66.8%
Digital revenue
3,231 Millions of yen-15.0%
Print publishing revenue
876 Millions of yen-17.0%
Financial targets
Debt-to-equity ratio0.31 times
Equity ratio
56.4 %
Contents of this document
ItemDetails
Document typeSupplementary materials to the earnings summary
Fiscal Period CoveredQ3 of the fiscal year ending December 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%)
Net income231 Millions of yen (YoY -52.5%)
Full-year earnings forecastNet Sales 15,263 Millions of yen / Adjusted EBITDA 1,675 Millions of yen / Operating profit 745 Millions of yen / Ordinary income 698 Millions of yen / Profit attributable to owners of the parent 271 Millions of yen
Segment resultsPlatform Net Sales 7,644 Millions of yen (YoY -6.0%) / Operating profit 243 Millions of yen (YoY +170.0%) / Content Net Sales 4,107 Millions of yen (YoY -15.0%) / Operating profit 252 Millions of yen (YoY -66.8%) / Digital revenue 3,231 Millions of yen (YoY -15.0%) / Print publishing revenue 876 Millions of yen (YoY -17.0%)
Breakdown of Factors Affecting the ChangeFactors Decrease in advertising and promotional expenses in the Platform segment / Amount -229 Millions of yen, Factors Increase in operating profit in the Platform segment / Amount 170 Millions of yen, Factors Decrease in profit in the Content segment / Amount -507 Millions of yen
Key KPIsIndicator name MAU / Value Not disclosed / Year on year against the same period last year -16.5, Indicator name Paying ARPPU / Value Not disclosed / Year on year against the same period last year 0.8, Indicator name Consumption ARPPU / Value Not disclosed / Year on year against the same period last year 3.3, Indicator name Digital revenue / Value 3,231 Millions of yen / Year on year against the same period last year -15 Millions of yen, Indicator name Print publishing revenue / Value 876 Millions of yen / Year on year against the same period last year -17 Millions of yen
Unit price and quantity metricsIndicator name MAU / Value Not disclosed / Year on year against the same period last year -16.5, Indicator name Paying ARPPU / Value Not disclosed / Year on year against the same period last year 0.8, Indicator name Consumption ARPPU / Value Not disclosed / Year on year against the same period last year 3.3
Assumptions Underlying the Business OutlookReferences are made to interest rates, currency and foreign-exchange movements, and domestic and overseas economic conditions, but the numerical assumptions are Not disclosed
Financial targetsDebt-to-equity ratio 0.31 times / Equity ratio 56.4 %
Items this document does not state (18)
Gross Profit MarginOperating profit marginSelling, general and administrative expensesResults for the three months of the current quarterProgress against full-year forecastSelf-assessment against the planNumber of stores and locationsNumber of employeesRisk amount incorporated into the outlookMedium-term management plan targetsAnnual DividendPayout ratioAcquisition of treasury sharesCapital expendituresOrders received and order backlogMarket Size / ShareKey points of the Q&ANew initiatives

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.

Revenue declined because both segments reported lower revenue. In the Content segment, lower revenue and profit were driven by lower revenue per title amid market maturation and intensifying competition, a decrease in the number of hit titles, and a higher cost ratio. In the Platform segment, growth in ARPPU did not fully offset the decline in MAU. Meanwhile, lower advertising and promotional expenses and the absence of one-time costs related to the head office relocation and other items incurred in the previous fiscal year contributed to higher profit in the Platform segment.

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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.
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Corrections happenIf the company reissues this disclosure, the page is rebuilt from the corrected version and the revision number moves up.
Supplementary Materials for the Third Quarter of the Fiscal Year Ending December 2026 | Beaglee Inc. (3981) timely disclosure | Komori