Worth reading
59In focus
0–100. This measures how worthwhile something is to read, not how good or bad the company is.Direction
Mixed performance
Direction inferred from the company’s description.Scale
0.3
% (year-on-year change in revenue)Wording
Conditional
How definitive the wording is.Results for this period
Third quarter2024年1月1日〜2024年9月30日ConsolidatedJapanese GAAPNet Sales7,521¥ millionYear on year +0.3%Progress 79.6%
Operating profit363¥ millionYear on year -0.9%Progress 156.5%
Ordinary income365¥ millionYear on year -3.0%Progress 156.0%
Net income attributable to owners of the parent307¥ millionYear on year -3.6%Progress 53.2%
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 share2.65円
Financial position at period-end
Total assets13,534¥ million
of which net assets 7,042 ¥ millionEquity ratio 47.5%vs. prior year-end -3.2pt
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 revenue
Entertainment Business5,66875.4%+2.9%
Rights & Media business1,85224.6%-7.0%
Other Businesses00.0%-100.0%
Segment profit
Entertainment Business599+0.5%
Rights & Media business227-22.3%
Other Businesses-3
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥9,444 million (YoY +6.0%)
Operating profit¥232 million (YoY +27.6%)
Ordinary income¥234 million (YoY +23.0%)
Net income¥577 million (YoY +120.4%)
Revision to Earnings ForecastNet Sales Not disclosed → ¥9,444 million / Operating profit Not disclosed → ¥232 million / Ordinary income Not disclosed → ¥234 million / Net income Not disclosed → ¥577 million
Annual Dividend Forecast0 yen and sen → 0 yen and sen（0.0%）
Factors Behind Changes in Business Performance
エンターテインメント事業では、コンサートの開催・動員、MD事業の客単価上昇、音源販売、他社イベント出演が業績に寄与した。ライツ＆メディア事業では、多チャンネルサービス市場の縮小に伴う視聴者数減少などにより売上高とセグメント利益が減少した。
Disclosure regarding the going concern assumption
No applicable matters ("There are 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 No
Changes in the scope of consolidationNew 0 / Excluded 0 / Company name No applicable matters
Impairment lossAmount recognized in the current period No applicable matters / Subject assets No applicable matters
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of non-current assets ¥18,666 thousand, Gain on reversal of subscription rights to shares ¥706 thousand / Extraordinary loss No applicable matters
Depreciation and amortization¥8,923 thousand
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingAvailable (participants not specified)
Issued Shares at Period-End115,904,831
Treasury Shares at Period-End9,930
| Item | Details |
|---|---|
| Fiscal Period Classification | Third quarter |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 2024年1月1日〜2024年9月30日 |
| Net Sales | ¥7,521 million (YoY +0.3%) |
| Operating profit | ¥363 million (YoY -0.9%) |
| Ordinary income | ¥365 million (YoY -3.0%) |
| Profit attributable to owners of the parent | ¥307 million (YoY -3.6%) |
| Net income per share | 2.65円 |
| Equity ratio | End of the current fiscal period 47.5 / End of previous period 50.7 |
| Total assets | ¥13,534 million |
| Net assets | ¥7,042 million |
| Full-year earnings forecast | Net Sales ¥9,444 million (YoY +6.0%) / Operating profit ¥232 million (YoY +27.6%) / Ordinary income ¥234 million (YoY +23.0%) / Net income ¥577 million (YoY +120.4%) |
| Revision to Earnings Forecast | Net Sales Not disclosed → ¥9,444 million / Operating profit Not disclosed → ¥232 million / Ordinary income Not disclosed → ¥234 million / Net income Not disclosed → ¥577 million |
| Annual Dividend Forecast | 0 yen and sen → 0 yen and sen（0.0%） |
| Segment revenue | Entertainment Business ¥5,668 million (YoY +2.9%) / Rights & Media business ¥1,852 million (YoY -7.0%) / Other Businesses ¥0 million (YoY -100.0%) |
| Segment profit | Entertainment Business ¥599 million (YoY +0.5%) / Rights & Media business ¥227 million (YoY -22.3%) / Other Businesses ¥-3 million |
| Depreciation and amortization | ¥8,923 thousand |
| Impairment loss | Amount recognized in the current period No applicable matters / Subject assets No applicable matters |
| Breakdown of extraordinary income (loss) | Extraordinary income Gain on sale of non-current assets ¥18,666 thousand, Gain on reversal of subscription rights to shares ¥706 thousand / Extraordinary loss No applicable matters |
| Disclosure regarding the going concern assumption | No applicable matters ("There are no applicable matters") |
| Change in accounting policy | Changes due to revisions to standards No / Other changes No / Change in accounting estimate No / Restatement No |
| Changes in the scope of consolidation | New 0 / Excluded 0 / Company name No applicable matters |
| Availability of Supplementary Financial Results Materials | Yes |
| Availability of Financial Results Briefing | Available (participants not specified) |
| Issued Shares at Period-End | 115,904,831 |
| Treasury Shares at Period-End | 9,930 |
| Factors Behind Changes in Business Performance | エンターテインメント事業では、コンサートの開催・動員、MD事業の客単価上昇、音源販売、他社イベント出演が業績に寄与した。ライツ＆メディア事業では、多チャンネルサービス市場の縮小に伴う視聴者数減少などにより売上高とセグメント利益が減少した。 |
Items this document does not state (10)
Operating MarginCash flows from operating activitiesCash flows from investing activitiesCash flows from financing activitiesCash and cash equivalents at end of periodPayout ratioShareholder Return PolicyRegional salesOrders received and order backlogMaterial 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.エンターテインメント事業では、MD事業の客単価が計画を上回ったこと、音源販売が好調だったこと、他社イベント出演による売上が寄与したことが業績に貢献した。一方、ライツ＆メディア事業では多チャンネルサービス市場の縮小により売上高が減少した。
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.