Komori
Results4301AMUSE INC.Information and Communications, Services and Others

Summary of Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending March 2027 [Japanese GAAP] (Consolidated)

For the interim period of the fiscal year ending March 2027, operating revenue declined due in part to the reaction to the concentration of large concerts in the same period of the previous year, while operating profit and interim net income attributable to owners of the parent also fell sharply. The full-year earnings forecast remains unchanged, while the annual dividend forecast has been increased to ¥64 from ¥40 for the previous fiscal year.

Worth reading
51Recurring
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
-68.8
Year-on-year change in operating profit (%)
Wording
Conditional
How definitive the wording is.

Results for this period

Interim period (second quarter)1 April 2026–30 September 2026ConsolidatedJapanese GAAP
Net Sales34,476Millions of yenYear on year -14.3%Progress 62.7%
Operating profit1,546Millions of yenYear on year -68.8%Progress 77.3%
Ordinary income1,665Millions of yenYear on year -66.6%Progress 79.3%
Net income attributable to owners of the parent983Millions of yenYear on year -69.8%Progress 78.6%

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¥60.64
Financial position at period-end
Total assets61,203Millions of yen
of which net assets 39,729 Millions of yenEquity ratio 60.4%vs. prior year-end +2.7pt

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-988
Investment-1,217
Financials-430
Net change-2,635

Stacked from zero: upward is an increase in cash, downward a decrease (in Millions of yen).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 period23,702 Millions of yen
Segment revenueEvents-related business 20,046 Millions of yen (YoY -22.4%), Music and Video Business 8,961 Millions of yen (YoY +1.2%), Talent appearances and commercials business 3,994 Millions of yen (YoY +11.9%)
Segment profitEvents-related business 377 Millions of yen (YoY -88.2%), Music and Video Business 1,078 Millions of yen (YoY -20.5%), Talent appearances and commercials business 493 Millions of yen (YoY -27.3%)
Outlook and shareholder returns
Full-year earnings forecast
Net Sales55,000 Millions of yen (YoY -21.0%)
Operating profit2,000 Millions of yen (YoY -67.3%)
Ordinary income2,100 Millions of yen (YoY -66.3%)
Net income1,250 Millions of yen (YoY -53.6%)
Annual Dividend Forecast40 Yen → 64 Yen(+60.0%)
Factors Behind Changes in Business Performance

Event revenue fell sharply due to the reaction to large concert tours and Broadway musicals held in the same period of the previous year, and related merchandise and product revenue also declined. Although operating expenses decreased due to lower production costs and expense controls, the impact of the revenue decline was substantially greater.

Disclosure regarding the going concern assumption

Not applicable.

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 Number of companies 0 / Company name Not disclosed / Excluded Number of companies 0 / Company name Not disclosed
Material subsequent eventsNot applicable.
Impairment lossNone (impairment losses on property, plant and equipment by reporting segment)
Breakdown of extraordinary income (loss)Gain on sale of non-current assets 2 Millions of yen, Loss on sale of non-current assets 49 Millions of yen, Other 1 Millions of yen
Depreciation and amortization280 Millions of yen
Availability of Supplementary Financial Results MaterialsAvailable
Availability of Financial Results BriefingHeld (for institutional investors and analysts)
Issued Shares at Period-End17,688,520
Treasury Shares at Period-End1,473,053
Results for this period
ItemDetails
Fiscal Period ClassificationInterim period (second quarter)
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 April 2026–30 September 2026
Net Sales34,476 Millions of yen (YoY -14.3%)
Operating profit1,546 Millions of yen (YoY -68.8%)
Ordinary income1,665 Millions of yen (YoY -66.6%)
Profit attributable to owners of the parent983 Millions of yen (YoY -69.8%)
Net income per share¥60.64
Equity ratioEnd of the current fiscal period 60.4 / End of previous period 57.7
Total assets61,203 Millions of yen
Net assets39,729 Millions of yen
Cash flows from operating activities-988 Millions of yen
Cash flows from investing activities-1,217 Millions of yen
Cash flows from financing activities-430 Millions of yen
Cash and cash equivalents at end of period23,702 Millions of yen
Full-year earnings forecastNet Sales 55,000 Millions of yen (YoY -21.0%) / Operating profit 2,000 Millions of yen (YoY -67.3%) / Ordinary income 2,100 Millions of yen (YoY -66.3%) / Net income 1,250 Millions of yen (YoY -53.6%)
Annual Dividend Forecast40 Yen → 64 Yen(+60.0%)
Segment revenueEvents-related business 20,046 Millions of yen (YoY -22.4%), Music and Video Business 8,961 Millions of yen (YoY +1.2%), Talent appearances and commercials business 3,994 Millions of yen (YoY +11.9%)
Segment profitEvents-related business 377 Millions of yen (YoY -88.2%), Music and Video Business 1,078 Millions of yen (YoY -20.5%), Talent appearances and commercials business 493 Millions of yen (YoY -27.3%)
Depreciation and amortization280 Millions of yen
Impairment lossNone (impairment losses on property, plant and equipment by reporting segment)
Breakdown of extraordinary income (loss)Gain on sale of non-current assets 2 Millions of yen, Loss on sale of non-current assets 49 Millions of yen, Other 1 Millions of yen
Disclosure regarding the going concern assumptionNot applicable.
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 Number of companies 0 / Company name Not disclosed / Excluded Number of companies 0 / Company name Not disclosed
Material subsequent eventsNot applicable.
Availability of Supplementary Financial Results MaterialsAvailable
Availability of Financial Results BriefingHeld (for institutional investors and analysts)
Issued Shares at Period-End17,688,520
Treasury Shares at Period-End1,473,053
Factors Behind Changes in Business PerformanceEvent revenue fell sharply due to the reaction to large concert tours and Broadway musicals held in the same period of the previous year, and related merchandise and product revenue also declined. Although operating expenses decreased due to lower production costs and expense controls, the impact of the revenue decline was substantially greater.
Items this document does not state (6)
Operating MarginRevision to Earnings ForecastPayout ratioShareholder Return PolicyRegional salesOrders received and order backlog

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.

Event revenue and related merchandise and product revenue fell sharply due to the reaction to large concert tours and Broadway musicals held in the same period of the previous year. Although operating expenses declined due to lower production costs and expense controls, the impact of the revenue decline was substantially greater.

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 Second Quarter (Interim Period) of the Fiscal Year Ending March 2027 [Japanese GAAP] (Consolidated) | AMUSE INC. (4301) timely disclosure | Komori