Komori
Earnings414AOVERLAP Holdings,Inc.Information and Communications, Services and Others

Summary of Consolidated Financial Results for the Third Quarter of the Fiscal Year Ending August 2026 [IFRS]

For the nine months ended May 2026, revenue was broadly in line with the same period of the previous fiscal year, while profit declined at every level from operating profit downward. The full-year earnings forecast was revised to revenue of ¥8,300 million and operating profit of ¥2,373 million, among other figures, but the figures before the revision are not stated in this report.

Worth reading
38Recurring
0–100. This measures how worthwhile something is to read, not how good or bad the company is.
Direction
Deterioration
Direction inferred from the company’s description.
Scale
-19
Year-on-year change in operating profit (%)
Wording
Conditional
How definitive the wording is.

Results for this period

Third quarter1 September 2025 to 31 May 2026ConsolidatedIFRS
Net Sales6,057¥ millionYear on year 0.0%Progress 73.0%
Operating profit1,696¥ millionYear on year -19.0%Progress 71.5%
Ordinary income1,479¥ millionYear on year -25.2%Progress 69.7%
Net income attributable to owners of the parent1,121¥ millionYear on year -18.2%Progress 71.6%

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¥78.21
Financial position at period-end
Total assets18,484¥ million
of which net assets 8,542 ¥ millionEquity ratio 46.2%vs. prior year-end +2.4pt

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 and cash equivalents at end of period¥3,515 million
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥8,300 million (YoY -9.9%)
Operating profit¥2,373 million (YoY -30.6%)
Ordinary income¥2,122 million (YoY -34.6%)
Net income¥1,566 million (YoY -29.8%)
Revision to Earnings ForecastNot disclosed → Net Sales 8,300 / Operating profit 2,373 / Ordinary income 2,122 / Net income 1,566
Annual Dividend Forecast¥36.2 → ¥44
Factors Behind Changes in Business Performance

Although the print publishing market is contracting, demand for content remains firm as consumers shift to digital publishing, but growth has slowed compared with previous fiscal years. The company focused on creating new IP, maintaining and enhancing the value of existing IP, and developing media-mix projects using original IP.

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 Not disclosed
Changes in the scope of consolidationNo (the number and names of newly consolidated or excluded companies are not provided)
Depreciation and amortization¥148 million
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingNo
Issued Shares at Period-End20,022,800 Shares
Results for this period
ItemDetails
Fiscal Period ClassificationThird quarter
Accounting standardsIFRS
Consolidated / non-consolidatedConsolidated
Period Covered1 September 2025 to 31 May 2026
Net Sales¥6,057 million (YoY 0.0%)
Operating profit¥1,696 million (YoY -19.0%)
Ordinary income¥1,479 million (YoY -25.2%)
Profit attributable to owners of the parent¥1,121 million (YoY -18.2%)
Net income per share¥78.21
Equity ratioEnd of the current fiscal period 46.2 / End of previous period 43.8
Total assets¥18,484 million
Net assets¥8,542 million
Cash and cash equivalents at end of period¥3,515 million
Full-year earnings forecastNet Sales ¥8,300 million (YoY -9.9%) / Operating profit ¥2,373 million (YoY -30.6%) / Ordinary income ¥2,122 million (YoY -34.6%) / Net income ¥1,566 million (YoY -29.8%)
Revision to Earnings ForecastNot disclosed → Net Sales 8,300 / Operating profit 2,373 / Ordinary income 2,122 / Net income 1,566
Annual Dividend Forecast¥36.2 → ¥44
Depreciation and amortization¥148 million
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 Not disclosed
Changes in the scope of consolidationNo (the number and names of newly consolidated or excluded companies are not provided)
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingNo
Issued Shares at Period-End20,022,800 Shares
Factors Behind Changes in Business PerformanceAlthough the print publishing market is contracting, demand for content remains firm as consumers shift to digital publishing, but growth has slowed compared with previous fiscal years. The company focused on creating new IP, maintaining and enhancing the value of existing IP, and developing media-mix projects using original IP.
Items this document does not state (14)
Operating MarginCash flows from operating activitiesCash flows from investing activitiesCash flows from financing activitiesPayout ratioShareholder Return PolicySegment revenueSegment profitRegional salesOrders received and order backlogImpairment lossBreakdown of extraordinary income (loss)Material subsequent eventsTreasury Shares at Period-End

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.

Although the print publishing market is contracting, demand for content remains firm as consumers shift to digital publishing, but growth has slowed compared with previous fiscal years. Against this backdrop, the company focused on creating new IP, maintaining and enhancing the value of existing IP, and developing media-mix projects using original IP.

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 Consolidated Financial Results for the Third Quarter of the Fiscal Year Ending August 2026 [IFRS] | OVERLAP Holdings,Inc. (414A) timely disclosure | Komori