Results for this period
Interim period (second quarter)1 January 2026–30 June 2026ConsolidatedJapanese GAAPThe 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.
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.
Stacked from zero: upward is an increase in cash, downward a decrease (in ¥ thousand).The net change represented by the dotted line is the total of three items, calculated from figures provided by the company.
Revenue increased due to the consolidation of 2 subsidiaries, a recovery in revenue from the Media Co-Creation Planning business, and the acquisition of clients in the AI Marketing business. At the same time, the temporary increase in selling, general and administrative expenses caused by additional due diligence and audit fees, as well as the decline in merchandise sales at musica lab due to the J.League's transition to a new season schedule, affected earnings.
There are no matters to be reported in the notes on the going concern assumption. However, although significant events exist due to operating losses for 10 consecutive periods and an operating loss in the current interim period, the Company has determined that no material uncertainty exists regarding the going concern assumption.
| 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 | ¥766 million |
| Operating profit | ¥-116 million |
| Ordinary income | ¥-116 million |
| Profit attributable to owners of the parent | ¥-226 million |
| Net income per share | ¥(9.02) |
| Equity ratio | End of the current fiscal period 78.6 / End of previous period 73.1 |
| Total assets | ¥874 million |
| Net assets | ¥709 million |
| Cash flows from operating activities | ¥-153,528 thousand |
| Cash flows from investing activities | ¥-26,952 thousand |
| Cash flows from financing activities | ¥-61,926 thousand |
| Cash and cash equivalents at end of period | ¥493,349 thousand |
| Annual Dividend Forecast | ¥0 → ¥0 |
| Segment revenue | Media Business ¥461,506 thousand / IP & Commerce business ¥279,191 thousand |
| Segment profit | Media Business ¥17,029 thousand / IP & Commerce business ¥-38,251 thousand |
| Depreciation and amortization | ¥783 thousand |
| Impairment loss | ¥105,674 thousand |
| Breakdown of extraordinary income (loss) | Extraordinary income Gain on reversal of subscription rights to shares ¥634 thousand / Extraordinary loss Impairment Losses ¥105,674 thousand |
| Disclosure regarding the going concern assumption | There are no matters to be reported in the notes on the going concern assumption. However, although significant events exist due to operating losses for 10 consecutive periods and an operating loss in the current interim period, the Company has determined that no material uncertainty exists regarding the going concern assumption. |
| Change in accounting policy | Changes due to revisions to standards No / Other changes No / Change in accounting estimate No / Restatement No |
| Material subsequent events | Not applicable. |
| Availability of Supplementary Financial Results Materials | Yes |
| Availability of Financial Results Briefing | Whether applicable Yes / Subject person Securities analysts |
| Issued Shares at Period-End | 25,243,500 Shares |
| Treasury Shares at Period-End | 14,646 Shares |
| Factors Behind Changes in Business Performance | Revenue increased due to the consolidation of 2 subsidiaries, a recovery in revenue from the Media Co-Creation Planning business, and the acquisition of clients in the AI Marketing business. At the same time, the temporary increase in selling, general and administrative expenses caused by additional due diligence and audit fees, as well as the decline in merchandise sales at musica lab due to the J.League's transition to a new season schedule, affected earnings. |
Items this document does not state (8)
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.Revenue increased as a result of the consolidation of 2 subsidiaries, a recovery in revenue from the Media Co-Creation Planning business, and the acquisition of clients in the AI Marketing business. However, selling, general and administrative expenses temporarily increased because due diligence costs related to the consideration of a business acquisition that did not reach completion and additional audit fees associated with the consolidation of the 2 subsidiaries were recorded in a single period. In the IP & Commerce business, merchandise sales declined due to the J.League's transition to a new season schedule.