Results for this period
Third quarter1 January 2026 to 30 September 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.
Revenue increased due to the commencement of the consolidation of PWAN and musica lab, the recovery in sales in the media co-creation planning business, client acquisition in the AI marketing business, and progress in the sale of IP collaboration products. Selling, general and administrative expenses temporarily increased due to one-off due diligence costs and additional audit fees.
No matters are applicable regarding notes on the going concern assumption. However, the company disclosed material events and other matters that could raise significant doubt about its ability to continue as a going concern, citing operating losses for 10 consecutive periods through prior fiscal years and an operating loss for the nine months ended the third quarter. The company nevertheless determined that no material uncertainty exists.
| Item | Details |
|---|---|
| Fiscal Period Classification | Third quarter |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 1 January 2026 to 30 September 2026 |
| Net Sales | ¥1,258 millions (YoY +43.8%) |
| Operating profit | ¥-121 millions |
| Ordinary income | ¥-119 millions |
| Profit attributable to owners of the parent | ¥-230 millions |
| Net income per share | -¥9.15 |
| Equity ratio | End of the current fiscal period 77 / End of previous period 73.1 |
| Total assets | ¥888 millions |
| Net assets | ¥705 millions |
| Cash and cash equivalents at end of period | ¥223,910 thousand |
| Annual Dividend Forecast | ¥0 → ¥0（0.0%） |
| Segment revenue | Media Business ¥723,846 thousand, IP & Commerce business ¥485,070 thousand, Other ¥54,565 thousand |
| Segment profit | Media Business ¥40,093 thousand, IP & Commerce business ¥-29,543 thousand, Other ¥21,872 thousand |
| Depreciation and amortization | ¥1,588 thousand |
| Impairment loss | ¥105,674 thousand |
| Breakdown of extraordinary income (loss) | Extraordinary income Gain on reversal of subscription rights to shares ¥634 thousand, Other ¥4,500 thousand / Extraordinary loss Impairment loss ¥105,674 thousand |
| Disclosure regarding the going concern assumption | No matters are applicable regarding notes on the going concern assumption. However, the company disclosed material events and other matters that could raise significant doubt about its ability to continue as a going concern, citing operating losses for 10 consecutive periods through prior fiscal years and an operating loss for the nine months ended the third quarter. The company nevertheless determined that no material uncertainty exists. |
| 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 0 companies / Excluded 0 companies / Company name None |
| Material subsequent events | None |
| Availability of Supplementary Financial Results Materials | Available |
| Availability of Financial Results Briefing | No (target: Not disclosed) |
| 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 commencement of the consolidation of PWAN and musica lab, the recovery in sales in the media co-creation planning business, client acquisition in the AI marketing business, and progress in the sale of IP collaboration products. Selling, general and administrative expenses temporarily increased due to one-off due diligence costs and additional audit fees. |
Items this document does not state (10)
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 due to the commencement of the consolidation of PWAN and musica lab, the recovery in sales in the media co-creation planning business, client acquisition in the AI marketing business, and progress in the sale of IP collaboration products. Losses were affected by one-off expenses, including due diligence costs related to consideration of a business acquisition and additional audit fees associated with the consolidation of 2 subsidiaries.