Worth reading
49Recurring
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
44.5
Year-on-year change in operating profit (%)Wording
Conditional
How definitive the wording is.Results for this period
Third quarter2025年2月1日〜2025年10月31日Non-consolidated (standalone)Japanese GAAPNet Sales4,954¥ millionYear on year +0.5%Progress 74.9%
Operating profit265¥ millionYear on year +44.5%Progress 80.8%
Ordinary income306¥ millionYear on year +52.7%Progress 82.0%
Net income attributable to owners of the parent134¥ millionYear on year -13.1%
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 share9.65円
Financial position at period-end
Total assets4,357¥ million
of which net assets 2,006 ¥ millionEquity ratio 46.0%vs. prior year-end +0.8pt
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 revenueOmitted because the Company has a single segment
Segment profitOmitted because the Company has a single segment
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥6,612 million (YoY +0.3%)
Operating profit¥328 million (YoY +41.2%)
Ordinary income¥373 million (YoY +45.8%)
Net incomeNot disclosed
Revision to Earnings ForecastNot disclosed → Net Sales 6,612 / Operating profit 328 / Ordinary income 373 / Net income Not disclosed
Annual Dividend Forecast¥0 → ¥0
Factors Behind Changes in Business Performance
ユーザー参加型キャンペーン、共同視聴イベント、音楽イベント、駅広告などの施策を実施。月間平均ポイントARPPUは7,319円（前年同期比8.8%増）、実質売上総利益は1,402,658千円（同5.5%増）となった一方、月間平均ポイントPUは66千（同9.4%減）で、ポイント販売売上は4,367百万円（同1.4%減）となった。JASRACとの協議解決に伴う費用99,130千円を取引協議費用として計上した。
Disclosure regarding the going concern assumption
Not applicable
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
Material subsequent events本社を東京都文京区から東京都渋谷区へ移転することを決議。2026年5月の移転を予定し、定款変更の株主総会承認を条件として登記上の本店所在地も変更する予定。加えて、NexToneとの楽曲利用に伴う収入報告について協議中で、協議費用が発生する見込みだが、影響額の合理的な見積りは困難。
Breakdown of extraordinary income (loss)取引協議費用 ¥99,130 thousand, JASRAC協議解決に伴い新たに計上した特別損失（本文記載） ¥24,030 thousand
Depreciation and amortization¥42,208 thousand
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingYes (no attendees specified)
Issued Shares at Period-End13,966,000株
Treasury Shares at Period-End0 shares
| Item | Details |
|---|---|
| Fiscal Period Classification | Third quarter |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Non-consolidated (standalone) |
| Period Covered | 2025年2月1日〜2025年10月31日 |
| Net Sales | ¥4,954 million (YoY +0.5%) |
| Operating profit | ¥265 million (YoY +44.5%) |
| Ordinary income | ¥306 million (YoY +52.7%) |
| Profit attributable to owners of the parent | ¥134 million (YoY -13.1%) |
| Net income per share | 9.65円 |
| Equity ratio | End of the current fiscal period 46 / End of previous period 45.2 |
| Total assets | ¥4,357 million |
| Net assets | ¥2,006 million |
| Full-year earnings forecast | Net Sales ¥6,612 million (YoY +0.3%) / Operating profit ¥328 million (YoY +41.2%) / Ordinary income ¥373 million (YoY +45.8%) / Net income Not disclosed |
| Revision to Earnings Forecast | Not disclosed → Net Sales 6,612 / Operating profit 328 / Ordinary income 373 / Net income Not disclosed |
| Annual Dividend Forecast | ¥0 → ¥0 |
| Segment revenue | Omitted because the Company has a single segment |
| Segment profit | Omitted because the Company has a single segment |
| Depreciation and amortization | ¥42,208 thousand |
| Breakdown of extraordinary income (loss) | 取引協議費用 ¥99,130 thousand, JASRAC協議解決に伴い新たに計上した特別損失（本文記載） ¥24,030 thousand |
| Disclosure regarding the going concern assumption | Not applicable |
| Change in accounting policy | Changes due to revisions to standards No / Other changes No / Change in accounting estimate No / Restatement No |
| Material subsequent events | 本社を東京都文京区から東京都渋谷区へ移転することを決議。2026年5月の移転を予定し、定款変更の株主総会承認を条件として登記上の本店所在地も変更する予定。加えて、NexToneとの楽曲利用に伴う収入報告について協議中で、協議費用が発生する見込みだが、影響額の合理的な見積りは困難。 |
| Availability of Supplementary Financial Results Materials | Yes |
| Availability of Financial Results Briefing | Yes (no attendees specified) |
| Issued Shares at Period-End | 13,966,000株 |
| Treasury Shares at Period-End | 0 shares |
| Factors Behind Changes in Business Performance | ユーザー参加型キャンペーン、共同視聴イベント、音楽イベント、駅広告などの施策を実施。月間平均ポイントARPPUは7,319円（前年同期比8.8%増）、実質売上総利益は1,402,658千円（同5.5%増）となった一方、月間平均ポイントPUは66千（同9.4%減）で、ポイント販売売上は4,367百万円（同1.4%減）となった。JASRACとの協議解決に伴う費用99,130千円を取引協議費用として計上した。 |
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 periodPayout ratioShareholder Return PolicyRegional salesOrders received and order backlogImpairment lossChanges in the scope of consolidation
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.ユーザー参加型キャンペーン、共同視聴イベント、音楽イベントや駅広告などの知名度向上施策を実施した。メンバーシップの成長とポイント販売におけるアプリ課金比率の低下により実質売上総利益が増加した一方、月間平均ポイントPUの減少によりポイント販売売上が減少した。JASRACとの協議解決に伴う費用を特別損失に計上した。
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.