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Presentation materials for financial results7035and factory,incInformation and Communications, Services and Others

Financial Results Presentation for the Third Quarter of the Fiscal Year Ending August 2026

For the cumulative third quarter of the fiscal year ending August 2026, revenue was ¥2,208 million and the operating loss was ¥45 million. In the third quarter alone, the company returned to profitability with operating income of ¥45 million, and expects full-year revenue of ¥3,000–3,120 million and operating income of ¥0–50 million.

Worth reading
36Immaterial
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
125
Year-on-year improvement in operating profit/(loss) (¥ million)
Wording
Avoiding a definitive answer
How definitive the wording is.

Contents of this document

Presentation materials for financial resultsFY ending August 2026, third quarter5 items taken from the company’s own explanation
Financial Results Figures (The key points of this material are explained below)
Net Sales¥2,208 million-8.7%
Operating profit¥-45 million
Results for the three months of the current quarter
Net Sales
¥783 million-6.4%
Operating profit
¥45 million
Full-year earnings forecast
Net Sales
3000〜3120
Operating profit
0〜50
What the company explained in this material
New initiatives
  • Production of manga titles using AI
  • Animation production using AI
  • Partnership between and ST and SokuYomi
  • AI-powered dating service
  • OEM online fortune-telling platform
  • New contract to operate &AND HOSTEL NAMBA SOUTH
Key KPIsA metric the company considers important as a management benchmark.
  • Manga app MAU807 10,000 people
  • Manga app paid ARPU index196 Index
  • Manga app advertising ARPU index78 Index
Unit price and quantity metricsThese figures show sales broken down by price and volume.
  • MAU807 10,000 people
  • ARPUShown in the chart
Segment results
Manga
Net Sales
¥541 million
Operating profit
¥33 million
Entertainment
Net Sales
¥186 million
Operating profit
¥13 million
RET
Net Sales
¥17 million
Operating profit
¥2 million
Number of stores and locations
Store openings during the periodOpening of &AND HOSTEL NAMBA SOUTH decided, scheduled for August 2026
Contents of this document
ItemDetails
Document typePresentation materials for financial results
Fiscal Period CoveredFY ending August 2026, third quarter
Net Sales¥2,208 million (YoY -8.7%)
Operating profit¥-45 million
Results for the three months of the current quarterNet Sales ¥783 million (YoY -6.4%) / Operating profit ¥45 million
Full-year earnings forecastNet Sales 3000〜3120 / Operating profit 0〜50
Segment resultsManga Net Sales ¥541 million / Operating profit ¥33 million / Entertainment Net Sales ¥186 million / Operating profit ¥13 million / RET Net Sales ¥17 million / Operating profit ¥2 million / Localization Not disclosed
Key KPIsIndicator name Manga app MAU / Value 807 10,000 people / Year on year against the same period last year Not disclosed, Indicator name Manga app paid ARPU index / Value 196 Index / Year on year against the same period last year Not disclosed, Indicator name Manga app advertising ARPU index / Value 78 Index / Year on year against the same period last year Not disclosed
Unit price and quantity metricsIndicator name MAU / Value 807 10,000 people, Indicator name ARPU / Value Shown in the chart
Number of stores and locationsEnd of period Not disclosed / Store openings during the period Opening of &AND HOSTEL NAMBA SOUTH decided, scheduled for August 2026 / Store closures during the period Not disclosed
New initiativesProduction of manga titles using AI, Animation production using AI, Partnership between and ST and SokuYomi, AI-powered dating service, OEM online fortune-telling platform, New contract to operate &AND HOSTEL NAMBA SOUTH
Items this document does not state (20)
Ordinary incomeNet incomeGross Profit MarginOperating profit marginSelling, general and administrative expensesProgress against full-year forecastSelf-assessment against the planBreakdown of Factors Affecting the ChangeNumber of employeesAssumptions Underlying the Business OutlookRisk amount incorporated into the outlookMedium-term management plan targetsFinancial targetsAnnual DividendPayout ratioAcquisition of treasury sharesCapital expendituresOrders received and order backlogMarket Size / ShareKey points of the Q&A

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 attributed the return to operating profitability in the third quarter to proactive advertising and promotional spending, initiatives across its businesses, and hits among its manga titles. In the localization business, it cited the confirmed award of a large project, while in the RET business it cited the contract to operate a new store.

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.
Financial Results Presentation for the Third Quarter of the Fiscal Year Ending August 2026 | and factory,inc (7035) timely disclosure | Komori