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Results7849Starts Publishing CorporationInformation and Communications, Services and Others

Financial Results for the Third Quarter of the Fiscal Year Ending December 2026 [Japanese GAAP] (Non-consolidated)

For the nine months ended 30 September 2026, revenue increased 5.2% year on year due to higher revenue from hit titles, while operating profit declined 22.0% because of upfront investment to expand comic publishing and higher printing and other costs. The full-year earnings and annual dividend forecasts remain unchanged.

Worth reading
42Recurring
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
22
Year-on-year decrease in operating income (%)
Wording
Conditional
How definitive the wording is.

Results for this period

Third quarter1 January 2026–30 September 2026Non-consolidated (individual)Japanese GAAP
Net Sales5,968¥ millionYear on year +5.2%Progress 72.8%
Operating profit876¥ millionYear on year -22.0%Progress 67.4%
Ordinary income1,028¥ millionYear on year -15.4%Progress 69.5%
Net income attributable to owners of the parent725¥ millionYear on year -21.0%Progress 70.4%

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¥190.49
Financial position at period-end
Total assets12,807¥ million
of which net assets 10,871 ¥ millionEquity ratio 84.9%vs. prior year-end +1.4pt

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+932,951
Investment-2,082,962
Financials-490,400
Net change-1,640,411

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¥3,933,274 thousand
Segment revenueBook Content Business ¥3,655,889 thousand (YoY +9.4%), Media Solutions Business ¥2,313,083 thousand (YoY -0.9%)
Segment profitBook Content Business ¥896,958 thousand (YoY -19.7%), Media Solutions Business ¥85,502 thousand (YoY -12.9%)
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥8,200 million (YoY +0.7%)
Operating profit¥1,300 million (YoY -26.0%)
Ordinary income¥1,480 million (YoY -21.1%)
Net income¥1,030 million (YoY -25.2%)
Annual Dividend Forecast¥120 → ¥130(+8.3%)
Factors Behind Changes in Business Performance

Higher revenue in the book content business from hit titles. Lower profit due to upfront investment to expand the number of comics published, higher manufacturing costs such as printing costs due to inflation, and increased personnel expenses. The media solutions business reported lower revenue and profit due to a decline in the number of orders.

Disclosure regarding the going concern assumption

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
Impairment lossNone (no applicable items)
Breakdown of extraordinary income (loss)Extraordinary income No / Extraordinary loss No
Depreciation and amortization¥48,349 thousand
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingNo (no eligible participants)
Issued Shares at Period-End3,840,000
Treasury Shares at Period-End32,540
Results for this period
ItemDetails
Fiscal Period ClassificationThird quarter
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedNon-consolidated (individual)
Period Covered1 January 2026–30 September 2026
Net Sales¥5,968 million (YoY +5.2%)
Operating profit¥876 million (YoY -22.0%)
Ordinary income¥1,028 million (YoY -15.4%)
Profit attributable to owners of the parent¥725 million (YoY -21.0%)
Net income per share¥190.49
Equity ratioEnd of the current fiscal period 84.9 / End of previous period 83.5
Total assets¥12,807 million
Net assets¥10,871 million
Cash flows from operating activities¥932,951 thousand
Cash flows from investing activities¥-2,082,962 thousand
Cash flows from financing activities¥-490,400 thousand
Cash and cash equivalents at end of period¥3,933,274 thousand
Full-year earnings forecastNet Sales ¥8,200 million (YoY +0.7%) / Operating profit ¥1,300 million (YoY -26.0%) / Ordinary income ¥1,480 million (YoY -21.1%) / Net income ¥1,030 million (YoY -25.2%)
Annual Dividend Forecast¥120 → ¥130(+8.3%)
Segment revenueBook Content Business ¥3,655,889 thousand (YoY +9.4%), Media Solutions Business ¥2,313,083 thousand (YoY -0.9%)
Segment profitBook Content Business ¥896,958 thousand (YoY -19.7%), Media Solutions Business ¥85,502 thousand (YoY -12.9%)
Depreciation and amortization¥48,349 thousand
Impairment lossNone (no applicable items)
Breakdown of extraordinary income (loss)Extraordinary income No / Extraordinary loss No
Disclosure regarding the going concern assumptionNo applicable matters
Change in accounting policyChanges due to revisions to standards No / Other changes No / Change in accounting estimate No / Restatement No
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingNo (no eligible participants)
Issued Shares at Period-End3,840,000
Treasury Shares at Period-End32,540
Factors Behind Changes in Business PerformanceHigher revenue in the book content business from hit titles. Lower profit due to upfront investment to expand the number of comics published, higher manufacturing costs such as printing costs due to inflation, and increased personnel expenses. The media solutions business reported lower revenue and profit due to a decline in the number of orders.
Items this document does not state (8)
Operating MarginRevision to Earnings ForecastPayout ratioShareholder Return PolicyRegional salesOrders received and order backlogChanges in the scope of consolidationMaterial subsequent events

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 hit titles in the book content business, while profit declined because of upfront investment to expand the number of comics published, higher manufacturing costs such as book printing costs due to inflation, and increased personnel expenses.

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 Third Quarter of the Fiscal Year Ending December 2026 [Japanese GAAP] (Non-consolidated) | Starts Publishing Corporation (7849) timely disclosure | Komori