Worth reading
45Recurring
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
0.4
％Wording
Conditional
How definitive the wording is.Results for this period
Interim period (second quarter)1 April 2026–30 September 2026ConsolidatedJapanese GAAPNet Sales1,359Millions of yenYear on year +0.4%Progress 41.2%
Operating profit-114Millions of yen
Ordinary income-110Millions of yen
Net income attributable to owners of the parent-115Millions of yen
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-¥9.08
Financial position at period-end
Total assets930Millions of yen
of which net assets 644 Millions of yenEquity ratio 69.3%vs. prior year-end -3.3pt
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 revenueSolutions business 1,053.94 Millions of yen (YoY +0.3%), Entertainment Business 305.34 Millions of yen (YoY +1.0%)
Segment profitSolutions business -82 Millions of yen, Entertainment Business -32 Millions of yen
Outlook and shareholder returns
Full-year earnings forecast
Net Sales3,300 Millions of yen (YoY +14.8%)
Operating profit50 Millions of yen
Ordinary income50 Millions of yen
Net income30 Millions of yen
Annual Dividend Forecast0 Yen → 0 Yen
Factors Behind Changes in Business Performance
Profitability improved in the Solutions business as a result of resource reallocation, while the segment loss in the Entertainment business widened because of higher operating costs associated with expanding performance locations and opportunities to attend performances.
Disclosure regarding the going concern assumption
No applicable matters
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 0 / Excluded 0 / Company name None
Impairment lossNo applicable matters
Breakdown of extraordinary income (loss)Extraordinary income Not disclosed / Extraordinary loss Loss on disposal of fixed assets 290 Thousands of yen
Availability of Supplementary Financial Results MaterialsNone
Availability of Financial Results BriefingNo (対象者：None)
Issued Shares at Period-End13,015,222
Treasury Shares at Period-End308,719
| Item | Details |
|---|---|
| Fiscal Period Classification | Interim period (second quarter) |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 1 April 2026–30 September 2026 |
| Net Sales | 1,359 Millions of yen (YoY +0.4%) |
| Operating profit | -114 Millions of yen |
| Ordinary income | -110 Millions of yen |
| Profit attributable to owners of the parent | -115 Millions of yen |
| Net income per share | -¥9.08 |
| Equity ratio | End of the current fiscal period 69.3 / End of previous period 72.6 |
| Total assets | 930 Millions of yen |
| Net assets | 644 Millions of yen |
| Full-year earnings forecast | Net Sales 3,300 Millions of yen (YoY +14.8%) / Operating profit 50 Millions of yen / Ordinary income 50 Millions of yen / Net income 30 Millions of yen |
| Annual Dividend Forecast | 0 Yen → 0 Yen |
| Segment revenue | Solutions business 1,053.94 Millions of yen (YoY +0.3%), Entertainment Business 305.34 Millions of yen (YoY +1.0%) |
| Segment profit | Solutions business -82 Millions of yen, Entertainment Business -32 Millions of yen |
| Impairment loss | No applicable matters |
| Breakdown of extraordinary income (loss) | Extraordinary income Not disclosed / Extraordinary loss Loss on disposal of fixed assets 290 Thousands of yen |
| Disclosure regarding the going concern assumption | No applicable matters |
| Change in accounting policy | Changes due to revisions to standards None / Other changes None / Change in accounting estimate None / Restatement None |
| Changes in the scope of consolidation | New 0 / Excluded 0 / Company name None |
| Availability of Supplementary Financial Results Materials | None |
| Availability of Financial Results Briefing | No (対象者：None) |
| Issued Shares at Period-End | 13,015,222 |
| Treasury Shares at Period-End | 308,719 |
| Factors Behind Changes in Business Performance | Profitability improved in the Solutions business as a result of resource reallocation, while the segment loss in the Entertainment business widened because of higher operating costs associated with expanding performance locations and opportunities to attend performances. |
Items this document does not state (12)
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 backlogDepreciation and amortizationMaterial 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.Profitability improved in the Solutions business as a result of resource reallocation, while operating costs increased in the Entertainment business as its activities expanded to include self-produced main performances and performances in regional and overseas markets.
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.