Worth reading
50Recurring
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
8.5
% (year-on-year change in revenue)Wording
Conditional
How definitive the wording is.Results for this period
Interim period (second quarter)1 April 2026–30 September 2026ConsolidatedJapanese GAAPNet Sales12,920¥ millionsYear on year +8.5%Progress 56.2%
Operating profit1,388¥ millionsYear on year +3.7%Progress 69.4%
Ordinary income1,415¥ millionsYear on year +2.5%Progress 69.0%
Net income attributable to owners of the parent867¥ millionsYear on year +8.3%Progress 71.1%
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¥53.45
Financial position at period-end
Total assets19,130¥ millions
of which net assets 9,419 ¥ millionsEquity ratio 48.7%vs. prior year-end +0.7pt
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.
Segment revenueContent ¥6,418,413 thousand (YoY -1.0%), Solutions ¥6,501,600 thousand (YoY +19.9%)
Segment profitContent ¥903,445 thousand (YoY -15.0%), Solutions ¥484,051 thousand (YoY +75.4%)
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥23,000 millions (YoY +0.6%)
Operating profit¥2,000 millions (YoY +2.2%)
Ordinary income¥2,050 millions (YoY +2.3%)
Net income¥1,220 millions (YoY +1.8%)
Annual Dividend Forecast¥25 → ¥30（+20.0%）
Factors Behind Changes in Business Performance
In the content business, the entertainment café business posted higher profit and returned to profitability, while the live business reported lower revenue and profit due to higher event costs and attendance below the previous year's level. In the solutions business, revenue increased in music distribution and neighboring rights, fan clubs, merchandise and events, and creative solutions.
Disclosure regarding the going concern assumption
None
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 Number of companies 0 / Company name Not disclosed / Excluded Number of companies 0 / Company name Not disclosed
Impairment lossNo material impairment loss
Breakdown of extraordinary income (loss)Extraordinary income Gain on Sale of Investment Securities ¥66,648 thousand / Extraordinary loss No applicable matters
Depreciation and amortization¥263,346 thousand
Availability of Supplementary Financial Results MaterialsAvailable
Availability of Financial Results BriefingYes (for institutional investors and analysts, and for individual investors)
Issued Shares at Period-End17,029,205
Treasury Shares at Period-End837,071
| 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 | ¥12,920 millions (YoY +8.5%) |
| Operating profit | ¥1,388 millions (YoY +3.7%) |
| Ordinary income | ¥1,415 millions (YoY +2.5%) |
| Profit attributable to owners of the parent | ¥867 millions (YoY +8.3%) |
| Net income per share | ¥53.45 |
| Equity ratio | End of the current fiscal period 48.7 / End of previous period 48 |
| Total assets | ¥19,130 millions |
| Net assets | ¥9,419 millions |
| Full-year earnings forecast | Net Sales ¥23,000 millions (YoY +0.6%) / Operating profit ¥2,000 millions (YoY +2.2%) / Ordinary income ¥2,050 millions (YoY +2.3%) / Net income ¥1,220 millions (YoY +1.8%) |
| Annual Dividend Forecast | ¥25 → ¥30（+20.0%） |
| Segment revenue | Content ¥6,418,413 thousand (YoY -1.0%), Solutions ¥6,501,600 thousand (YoY +19.9%) |
| Segment profit | Content ¥903,445 thousand (YoY -15.0%), Solutions ¥484,051 thousand (YoY +75.4%) |
| Depreciation and amortization | ¥263,346 thousand |
| Impairment loss | No material impairment loss |
| Breakdown of extraordinary income (loss) | Extraordinary income Gain on Sale of Investment Securities ¥66,648 thousand / Extraordinary loss No applicable matters |
| Disclosure regarding the going concern assumption | None |
| 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 Number of companies 0 / Company name Not disclosed / Excluded Number of companies 0 / Company name Not disclosed |
| Availability of Supplementary Financial Results Materials | Available |
| Availability of Financial Results Briefing | Yes (for institutional investors and analysts, and for individual investors) |
| Issued Shares at Period-End | 17,029,205 |
| Treasury Shares at Period-End | 837,071 |
| Factors Behind Changes in Business Performance | In the content business, the entertainment café business posted higher profit and returned to profitability, while the live business reported lower revenue and profit due to higher event costs and attendance below the previous year's level. In the solutions business, revenue increased in music distribution and neighboring rights, fan clubs, merchandise and events, and creative solutions. |
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.The company held live events such as “POP YOURS,” while visitor numbers at its entertainment cafés and paid fan club membership increased. Revenue also grew in music distribution and neighboring rights, fan clubs, merchandise and events, and creative solutions.
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.