Recognition of revenue, operating profit, ordinary profit and net profit

「上期累計の売上高は1,276,983千円（前年同期比103.4％）となりました。利益面では、新サービス群を中心にプロモーションや開発強化等の成長施策への投資を拡大した一方で、採用や外注費等の支出が計画を下回ったことから、コスト増加は限定的となり、営業利益は15,925千円（前年同期比112.5％）となりました。」

「As a result, second-quarter standalone revenue rose 106.5% year on year, accelerating growth, while cumulative first-half revenue was ¥1,276.983 million, or 103.4% of the year-earlier level. Although investment in growth initiatives, including promotion and strengthened development centered on new services, was increased, spending on hiring and outsourcing costs was below plan, limiting the increase in costs. Operating profit was ¥15.925 million, or 112.5% of the year-earlier level, and ordinary profit was ¥21.800 million, or 72.7%. Interim net income attributable to owners of the parent was ¥24.235 million, or 101.9%, due to the effect of income taxes—deferred.」

「As a result, full-year revenue increased only slightly to ¥2,535.110 million, or 101% of the previous fiscal year's level, but fourth-quarter revenue was ¥743.617 million, or 107%, clearly indicating a return to a growth trajectory. Meanwhile, as growth investment in new services and product development continued and expanded, full-year operating profit was ¥42.706 million, or 41% of the previous fiscal year's level, ordinary profit was ¥66.319 million, or 63%, and net income attributable to owners of the parent was ¥27.505 million, or 27%.」

「For the consolidated fiscal year, operating income was ¥42,706 thousand, or 41% of the previous fiscal year, ordinary income was ¥66,319 thousand, or 63%, and net income attributable to owners of the parent was ¥27,505 thousand, or 27%.」

「As a result, revenue for the interim consolidated period was ¥1,234.498 million, or 99% of the year-earlier level, below the previous year's result.」

「As a result, full-year revenue was ¥2,507.008 million, or 100% of the previous fiscal year's level. Despite continuing and expanding growth investment, operating profit was ¥103.126 million, up 249% year on year, ordinary profit was ¥104.701 million, up 152%, and net income attributable to owners of the parent, reflecting the recognition of deferred tax assets, was ¥103.017 million, up 130%, resulting in a substantial increase in profit from the previous fiscal year.」

「As a result, company-wide results for the interim consolidated period were revenue of ¥1,248.142 million, or 101% of the year-earlier level, and operating profit of ¥16.200 million, or 342%, with both figures increasing year on year. Ordinary profit was ¥16.131 million, or 63% of the year-earlier level, due to subsidies related to events recognized in the same period of the previous year. Interim net income attributable to owners of the parent was ¥33.656 million, or 263% of the year-earlier level, reflecting the recognition of deferred tax assets based on the latest business plan.」

「As a result, company-wide results for the cumulative first quarter were revenue of ¥644.328 million, or 102% of the year-earlier level, and operating profit of ¥17.775 million, or 127%, with both figures increasing year on year. Ordinary profit was ¥18.619 million, or 56% of the year-earlier level, due to subsidies related to events recognized in the same period of the previous year. Quarterly net income attributable to owners of the parent was ¥23.933 million, or 100% of the year-earlier level, reflecting the recognition of deferred tax assets based on the latest business plan.」

「Company-wide results for the fiscal year were revenue of ¥2,508.966 million, or 100% of the year-earlier level. Although the company continued and expanded growth investment in new business areas and systems as disclosed at the beginning of the period, operating profit was ¥41.436 million, an increase of ¥427.083 million from the previous fiscal year. Ordinary profit was ¥68.923 million, an increase of ¥453.640 million, due to the recognition of subsidies related to the event and platform services. Net income attributable to owners of the parent was ¥79.143 million, an increase of ¥487.462 million, reflecting the recognition of deferred tax assets based on the latest business plan. All three figures increased substantially from the previous fiscal year.」

「Company-wide results for the cumulative third quarter were revenue of ¥1,807.785 million, or 102% of the year-earlier level. Although the company continued growth investment in new business areas and systems as disclosed at the beginning of the period, operating loss narrowed to ¥6.408 million, an improvement of ¥312.089 million from the year-earlier period. Ordinary profit was ¥14.818 million, an improvement of ¥332.197 million, due to the recognition of subsidies related to the event services, and quarterly net income attributable to owners of the parent was ¥1.556 million, an improvement of ¥321.365 million. All three figures improved substantially from the year-earlier period.」

「As a result, company-wide results for the cumulative second quarter were revenue of ¥1,239.342 million, up 5.9% year on year. Although the company continued growth investment in new business areas and systems as disclosed at the beginning of the period, operating profit was ¥4.738 million, an increase of ¥68.087 million from the year-earlier period. Ordinary profit was ¥25.665 million, an increase of ¥89.725 million, due to the recognition of subsidies related to the event services, and quarterly net income attributable to owners of the parent was ¥12.794 million, an increase of ¥78.474 million. All three figures increased from the year-earlier period.」

「As a result, company-wide results for the cumulative first quarter were revenue of ¥630.351 million, up 6.2% year on year. As disclosed at the beginning of the period, the company continued growth investment in new business areas and systems, resulting in operating profit of ¥14.018 million, down 27.5%. However, ordinary profit increased 81.2% to ¥33.469 million due to the recognition of subsidies related to the event services. Quarterly net income attributable to owners of the parent declined 28.8% to ¥24.049 million because deferred tax assets had been recognized in the same period of the previous year.」

「As a result, company-wide results for the fiscal year were revenue of ¥2,500.071 million, up 8.9% year on year. As disclosed at the beginning of the period, operating loss was ¥385.647 million, compared with operating profit of ¥322.744 million in the previous fiscal year, ordinary loss was ¥384.716 million, compared with ordinary profit of ¥363.418 million, and net loss attributable to owners of the parent was ¥408.318 million, compared with net income of ¥230.692 million, as growth investment was increased this fiscal year.」

「Company-wide results for the cumulative third quarter were revenue of ¥1,780.677 million, up 6.8% year on year. As disclosed at the beginning of the period, operating loss was ¥318.497 million, compared with operating profit of ¥237.192 million in the year-earlier period, ordinary loss was ¥317.379 million, compared with ordinary profit of ¥232.251 million, and quarterly net loss attributable to owners of the parent was ¥319.809 million, compared with net income of ¥204.327 million, as growth investment was increased this fiscal year.」

「Company-wide results for the cumulative second quarter were revenue of ¥1,170.652 million, up 5.5% year on year. As disclosed at the beginning of the period, operating loss was ¥63.348 million, compared with operating profit of ¥187.828 million in the year-earlier period, ordinary loss was ¥64.060 million, compared with ordinary profit of ¥184.015 million, and quarterly net loss attributable to owners of the parent was ¥65.680 million, compared with net income of ¥146.540 million, as growth investment was increased this fiscal year.」

「Company-wide results for the cumulative first quarter were revenue of ¥593.754 million, down 2.1% year on year. As disclosed at the beginning of the period, operating profit was ¥19.335 million, down 87.0%, ordinary profit was ¥18.470 million, down 87.4%, and quarterly net income attributable to owners of the parent was ¥33.755 million, down 73.8%, as growth investment was increased this fiscal year.」

「Despite the significant reversal of the mask demand generated in the previous year, revenue for the cumulative third quarter was ¥1,666.583 million, up 9.4% year on year. Company-wide revenue excluding handmade-mask sales rose 23.0% year on year, indicating even stronger underlying growth in the services. Meanwhile, operating profit was ¥237.192 million, down 26.8%, as promotional expenses, outsourced development costs and investment in new services were increased as planned to accelerate growth. Ordinary profit was ¥232.251 million, down 24.4%, and quarterly net income attributable to owners of the parent was ¥204.327 million, down 18.0%.」

「Despite the significant reversal of the mask demand generated in the previous year, revenue for the cumulative second quarter was ¥1,109.304 million, up 6.9% year on year. Meanwhile, operating profit was ¥187.828 million, down 24.4%, as promotional expenses, outsourced development costs and investment in new services were increased as planned to accelerate growth. Ordinary profit was ¥184.015 million, down 24.2%, and quarterly net income attributable to owners of the parent was ¥146.540 million, down 38.1%.」

「By integrating all of these services, the company is seeking to maximize user value while raising awareness of the group's services, expanding the market and establishing the Creema ecosystem. Consolidated company-wide results for the cumulative first quarter were revenue of ¥606.219 million, operating profit of ¥148.691 million, ordinary profit of ¥147.069 million and quarterly net income attributable to owners of the parent of ¥129.054 million.」

「As a result, consolidated company-wide results for the fiscal year were revenue of ¥2,062.479 million, up 135.9% year on year, operating profit of ¥226.094 million, up 464.4%, ordinary profit of ¥204.796 million, up 446.0%, and net income attributable to owners of the parent of ¥178.368 million, an increase of ¥206.403 million from the previous year.」

「As a result, for the nine months ended December 31, consolidated company-wide results were net sales of ¥1,523,464 thousand, operating profit of ¥324,161 thousand, ordinary profit of ¥307,377 thousand and quarterly net profit attributable to owners of the parent of ¥249,135 thousand.」