Komori
Results4772SM ENTERTAINMENT JAPAN Co.,Ltd.Information and Communications, Services and Others

Financial Results for the Third Quarter of the Fiscal Year Ending December 2026 [Japanese GAAP] (Consolidated)

For the cumulative third quarter of the fiscal year ending December 2026, revenue increased 17.1% year on year and operating profit increased 24.9%, indicating improved performance. The full-year earnings forecast remains unchanged, but the annual dividend forecast for the current fiscal year is ¥1, compared with the previous fiscal year's actual dividend of ¥2.

Worth reading
54Recurring
0–100. This measures how worthwhile something is to read, not how good or bad the company is.
Direction
Improvement
Direction inferred from the company’s description.
Scale
17.1
Revenue year on year (%)
Wording
Conditional
How definitive the wording is.

Results for this period

Third quarter1 January 2026–30 September 2026ConsolidatedJapanese GAAP
Net Sales8,736¥ millionYear on year +17.1%Progress 96.1%
Operating profit281¥ millionYear on year +24.9%Progress 113.8%
Ordinary income325¥ millionYear on year +37.5%Progress 126.5%
Net income attributable to owners of the parent668¥ millionYear on year +45.1%

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¥5.77
Financial position at period-end
Total assets14,595¥ million
of which net assets 7,514 ¥ millionEquity ratio 48.2%vs. prior year-end -1.6pt

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 revenueEntertainment Business ¥6,954 million (YoY +23.9%), Rights & Media business ¥1,782 million (YoY -3.7%)
Segment profitEntertainment Business ¥595 million (YoY +48.0%), Rights & Media business ¥42 million (YoY -79.4%)
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%)
Profit attributable to owners of the parent¥253 million (YoY -32.5%)
Annual Dividend Forecast¥2 → ¥1(-50.0%)
Factors Behind Changes in Business Performance

A buoyant live entertainment market, growing demand for oshikatsu, concerts and fan meetings and other performances, merchandise sales, advertising appearance contracts, and strong performance by songs contributed to higher revenue and profit. Profit declined in the Rights & Media business due to costs associated with refreshing its content portfolio, higher production costs, and exchange-rate fluctuations.

Disclosure regarding the going concern assumption

No applicable matter

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 consolidationNone
Impairment lossNo amount recorded in the current period (impairment loss under extraordinary losses: "-")
Breakdown of extraordinary income (loss)Extraordinary income Gain on sales of investment securities ¥827,482 thousand, Gain on reversal of stock acquisition rights ¥5,176 thousand / Extraordinary loss Not disclosed
Depreciation and amortization¥12,458 thousand
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingNone
Issued Shares at Period-End115,904,831 shares
Treasury Shares at Period-End9,960 shares
Results for this period
ItemDetails
Fiscal Period ClassificationThird quarter
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 January 2026–30 September 2026
Net Sales¥8,736 million (YoY +17.1%)
Operating profit¥281 million (YoY +24.9%)
Ordinary income¥325 million (YoY +37.5%)
Profit attributable to owners of the parent¥668 million (YoY +45.1%)
Net income per share¥5.77
Equity ratioEnd of the current fiscal period 48.2 / End of previous period 49.8
Total assets¥14,595 million
Net assets¥7,514 million
Full-year earnings forecastNet Sales ¥9,089 million (YoY -10.8%) / Operating profit ¥247 million (YoY +42.4%) / Ordinary income ¥257 million (YoY +32.4%) / Profit attributable to owners of the parent ¥253 million (YoY -32.5%)
Annual Dividend Forecast¥2 → ¥1(-50.0%)
Segment revenueEntertainment Business ¥6,954 million (YoY +23.9%), Rights & Media business ¥1,782 million (YoY -3.7%)
Segment profitEntertainment Business ¥595 million (YoY +48.0%), Rights & Media business ¥42 million (YoY -79.4%)
Depreciation and amortization¥12,458 thousand
Impairment lossNo amount recorded in the current period (impairment loss under extraordinary losses: "-")
Breakdown of extraordinary income (loss)Extraordinary income Gain on sales of investment securities ¥827,482 thousand, Gain on reversal of stock acquisition rights ¥5,176 thousand / Extraordinary loss Not disclosed
Disclosure regarding the going concern assumptionNo applicable matter
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 consolidationNone
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingNone
Issued Shares at Period-End115,904,831 shares
Treasury Shares at Period-End9,960 shares
Factors Behind Changes in Business PerformanceA buoyant live entertainment market, growing demand for oshikatsu, concerts and fan meetings and other performances, merchandise sales, advertising appearance contracts, and strong performance by songs contributed to higher revenue and profit. Profit declined in the Rights & Media business due to costs associated with refreshing its content portfolio, higher production costs, and exchange-rate fluctuations.
Items this document does not state (11)
Operating MarginCash flows from operating activitiesCash flows from investing activitiesCash flows from financing activitiesCash and cash equivalents at end of periodRevision to Earnings ForecastPayout 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.

Against a backdrop of a buoyant live entertainment market and growing demand for oshikatsu, the company held concerts and fan meetings, attracting approximately 900,000 attendees across 69 performances. Merchandise sales from POPUP events and other activities, advertising appearance contracts, and strong performance by released songs also contributed. Meanwhile, profit declined in the Rights & Media business due to costs associated with refreshing its content portfolio, higher production costs, and the impact of exchange-rate fluctuations. The increase in quarterly net income attributable to owners of the parent was also supported by a gain of ¥827 million on the sale of investment securities.

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