Worth reading
52Recurring
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
67.5
Operating profit year-on-year change (%)Wording
Conditional
How definitive the wording is.Results for this period
Interim period (second quarter)1 January 2026–30 June 2026ConsolidatedJapanese GAAPNet Sales6,170¥ millionYear on year +26.8%Progress 67.9%
Operating profit232¥ millionYear on year +67.5%Progress 93.9%
Ordinary income271¥ millionYear on year +90.4%Progress 105.4%
Net income attributable to owners of the parent263¥ millionYear on year -27.8%Progress 104.0%
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¥2.28
Financial position at period-end
Total assets14,906¥ million
of which net assets 7,459 ¥ millionEquity ratio 46.8%vs. prior year-end -3.0pt
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-198
Investment-17
Financials-231
Net change-446
Stacked from zero: upward is an increase in cash, downward a decrease (in ¥ million).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 period¥3,259,652 thousand
Segment revenueEntertainment Business ¥4,895 million (YoY +33.3%), Rights & Media business ¥1,275 million (YoY +6.8%)
Segment profitEntertainment Business ¥467 million (YoY +71.2%), Rights & Media business ¥4 million (YoY -96.5%)
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥9,089 million (YoY -10.8%)
Operating profit¥247 million (YoY +42.4%)
Ordinary income¥257 million (YoY +32.4%)
Net income¥253 million (YoY -32.5%)
Revision to Earnings ForecastNo
Annual Dividend Forecast¥2.00 → ¥1.00（△50.0）
Factors Behind Changes in Business Performance
Holding 41 concerts and attracting 730,000 attendees, sales of merchandise and advertising appearances linked to large-scale live events, the strategic supply of content, efficient operations and cost control
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 No
Changes in the scope of consolidationNo material changes. The number and names of companies newly consolidated or excluded are Not disclosed
Material subsequent eventsOn 27 July 2026, 360,000 common shares of DearU Co.,Ltd. held by the consolidated subsidiary 株式会社エブリシングジャパン, representing a 1.52% ownership interest, were transferred to SM ENTERTAINMENT Co., Ltd. The gain on the sale of investment securities was ¥827,482 thousand, and the impact on the full-year earnings forecast is currently under review
Impairment lossNo impairment loss was recorded during the interim period (¥0 thousand)
Breakdown of extraordinary income (loss)No extraordinary income or extraordinary loss was recognized during the interim period
Depreciation and amortization¥8,748 thousand
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingNo (no target participants specified)
Issued Shares at Period-End115,904,831 shares
Treasury Shares at Period-End9,960 shares
| Item | Details |
|---|---|
| Fiscal Period Classification | Interim period (second quarter) |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 1 January 2026–30 June 2026 |
| Net Sales | ¥6,170 million (YoY +26.8%) |
| Operating profit | ¥232 million (YoY +67.5%) |
| Ordinary income | ¥271 million (YoY +90.4%) |
| Profit attributable to owners of the parent | ¥263 million (YoY -27.8%) |
| Net income per share | ¥2.28 |
| Equity ratio | End of the current fiscal period 46.8% / End of previous period 49.8% |
| Total assets | ¥14,906 million |
| Net assets | ¥7,459 million |
| Cash flows from operating activities | ¥-198 million |
| Cash flows from investing activities | ¥-17 million |
| Cash flows from financing activities | ¥-231 million |
| Cash and cash equivalents at end of period | ¥3,259,652 thousand |
| Full-year earnings forecast | Net Sales ¥9,089 million (YoY -10.8%) / Operating profit ¥247 million (YoY +42.4%) / Ordinary income ¥257 million (YoY +32.4%) / Net income ¥253 million (YoY -32.5%) |
| Revision to Earnings Forecast | No |
| Annual Dividend Forecast | ¥2.00 → ¥1.00（△50.0） |
| Segment revenue | Entertainment Business ¥4,895 million (YoY +33.3%), Rights & Media business ¥1,275 million (YoY +6.8%) |
| Segment profit | Entertainment Business ¥467 million (YoY +71.2%), Rights & Media business ¥4 million (YoY -96.5%) |
| Depreciation and amortization | ¥8,748 thousand |
| Impairment loss | No impairment loss was recorded during the interim period (¥0 thousand) |
| Breakdown of extraordinary income (loss) | No extraordinary income or extraordinary loss was recognized during the interim period |
| Disclosure regarding the going concern assumption | 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 | No material changes. The number and names of companies newly consolidated or excluded are Not disclosed |
| Material subsequent events | On 27 July 2026, 360,000 common shares of DearU Co.,Ltd. held by the consolidated subsidiary 株式会社エブリシングジャパン, representing a 1.52% ownership interest, were transferred to SM ENTERTAINMENT Co., Ltd. The gain on the sale of investment securities was ¥827,482 thousand, and the impact on the full-year earnings forecast is currently under review |
| Availability of Supplementary Financial Results Materials | Yes |
| Availability of Financial Results Briefing | No (no target participants specified) |
| Issued Shares at Period-End | 115,904,831 shares |
| Treasury Shares at Period-End | 9,960 shares |
| Factors Behind Changes in Business Performance | Holding 41 concerts and attracting 730,000 attendees, sales of merchandise and advertising appearances linked to large-scale live events, the strategic supply of content, efficient operations and cost control |
Items this document does not state (5)
Operating MarginPayout 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.In addition to holding a total of 41 concerts during the interim period, attracting 730,000 attendees, sales of merchandise linked to large-scale live events and advertising appearances contributed to results. In the Rights & Media business, the Company focused on the strategic supply of content, efficient operations and cost control.
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.
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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.