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Earnings7363baby calendar Inc.Information and Communications, Services and Others

Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending December 2026 (Japanese GAAP, Non-consolidated)

For the interim period of the fiscal year ending December 2026, revenue exceeded the same period of the previous year, while operating income, ordinary income and interim net income all declined. The full-year earnings forecasts and annual dividend forecast remain unchanged.

Worth reading
50Recurring
Scored from 5 of 6 sections
Direction
Mixed performance
Direction inferred from the company’s description.
Scale
18.4
% (year-on-year decline in operating income)
Wording
Avoiding a definitive answer
How definitive the wording is.

Results for this period

Interim period (second quarter)1 January 2026–30 June 2026Non-consolidated (standalone)Japanese GAAP
Net Sales960¥ millionYear on year +4.3%Progress 52.2%
Operating profit81¥ millionYear on year -18.4%Progress 73.0%
Ordinary income77¥ millionYear on year -18.8%Progress 76.2%
Net income attributable to owners of the parent44¥ millionYear on year -23.9%Progress 62.9%

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¥50.25
Financial position at period-end
Total assets1,561¥ million
of which net assets 779 ¥ millionEquity ratio 48.8%vs. prior year-end +9.0pt

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.

Cash inflows and outflows
Operating+72,687
Investment-35,618
Financials-142,821
Net change-105,752

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.

Cash and cash equivalents at end of period¥614,330 thousand
Segment revenueMedia Business ¥747,157 thousand, Business serving medical corporations ¥213,675 thousand
Segment profitMedia Business ¥156,507 thousand, Business serving medical corporations ¥66,011 thousand
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥1,838 million (YoY -4.6%)
Operating profit¥111 million (YoY -47.7%)
Ordinary income¥101 million (YoY -50.3%)
Net income¥70 million (YoY +58.3%)
Annual Dividend Forecast¥0 → ¥0(0.0%)
Factors Behind Changes in Business Performance

Advertising revenue declined because monetization was suspended for certain video distribution channels. This was partly offset by growth in the medical corporation-facing business through new adoptions of website production services and the Echo Video Center, renewals of existing Baby Pad series contracts, and expert- and physician-supervised advertising.

Disclosure regarding the going concern assumption

No applicable matters ("There are no applicable matters")

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 eventsBy 10 August 2026, monetization had resumed for most of the affected channels whose monetization had been suspended. The company continues to address certain channels, but the impact is limited and the suspension of monetization has been largely resolved. Advertising revenue is expected to recover going forward, but the full-year earnings forecast remains unchanged because actual results have not yet been confirmed.
Depreciation and amortization¥28,035 thousand
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingYes (audience: Not disclosed)
Issued Shares at Period-End941,700
Treasury Shares at Period-End50,948
Results for this period
ItemDetails
Fiscal Period ClassificationInterim period (second quarter)
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedNon-consolidated (standalone)
Period Covered1 January 2026–30 June 2026
Net Sales¥960 million (YoY +4.3%)
Operating profit¥81 million (YoY -18.4%)
Ordinary income¥77 million (YoY -18.8%)
Profit attributable to owners of the parent¥44 million (YoY -23.9%)
Net income per share¥50.25
Equity ratioEnd of the current fiscal period 48.8 / End of previous period 39.8
Total assets¥1,561 million
Net assets¥779 million
Cash flows from operating activities¥72,687 thousand
Cash flows from investing activities¥-35,618 thousand
Cash flows from financing activities¥-142,821 thousand
Cash and cash equivalents at end of period¥614,330 thousand
Full-year earnings forecastNet Sales ¥1,838 million (YoY -4.6%) / Operating profit ¥111 million (YoY -47.7%) / Ordinary income ¥101 million (YoY -50.3%) / Net income ¥70 million (YoY +58.3%)
Annual Dividend Forecast¥0 → ¥0(0.0%)
Segment revenueMedia Business ¥747,157 thousand, Business serving medical corporations ¥213,675 thousand
Segment profitMedia Business ¥156,507 thousand, Business serving medical corporations ¥66,011 thousand
Depreciation and amortization¥28,035 thousand
Disclosure regarding the going concern assumptionNo applicable matters ("There are no applicable matters")
Change in accounting policyChanges due to revisions to standards No / Other changes No / Change in accounting estimate No / Restatement No
Material subsequent eventsBy 10 August 2026, monetization had resumed for most of the affected channels whose monetization had been suspended. The company continues to address certain channels, but the impact is limited and the suspension of monetization has been largely resolved. Advertising revenue is expected to recover going forward, but the full-year earnings forecast remains unchanged because actual results have not yet been confirmed.
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingYes (audience: Not disclosed)
Issued Shares at Period-End941,700
Treasury Shares at Period-End50,948
Factors Behind Changes in Business PerformanceAdvertising revenue declined because monetization was suspended for certain video distribution channels. This was partly offset by growth in the medical corporation-facing business through new adoptions of website production services and the Echo Video Center, renewals of existing Baby Pad series contracts, and expert- and physician-supervised advertising.
Items this document does not state (9)
Operating MarginRevision to Earnings ForecastPayout ratioShareholder Return PolicyRegional salesOrders received and order backlogImpairment lossBreakdown of extraordinary income (loss)Changes 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.

The company was significantly affected by the suspension of monetization for certain video distribution channels on a third-party-operated video distribution platform. Meanwhile, the medical corporation-facing business grew through the continuation and new adoption of existing services, while the media business also expanded its expert- and physician-supervised advertising offering.

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 for the Second Quarter (Interim Period) of the Fiscal Year Ending December 2026 (Japanese GAAP, Non-consolidated) | baby calendar Inc. (7363) timely disclosure | Komori