Komori
Earnings9414Nippon BS Broadcasting CorporationInformation and Communications, Services and Others

Summary of Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending August 2026 [Japanese GAAP] (Consolidated)

For the interim period, net sales decreased 0.9% year on year and operating profit decreased 26.7%, resulting in lower sales and lower profit. The full-year earnings forecasts and annual dividend forecast remain unchanged, with the annual dividend maintained at ¥30.

Worth reading
50Recurring
0–100. This measures how worthwhile something is to read, not how good or bad the company is.
Direction
Deterioration
Direction inferred from the company’s description.
Scale
26.7
% (year-on-year decline in operating income)
Wording
Conditional
How definitive the wording is.

Results for this period

Interim period (second quarter)1 September 2025–28 February 2026ConsolidatedJapanese GAAP
Net Sales5,834¥ millionYear on year -0.9%Progress 46.4%
Operating profit849¥ millionYear on year -26.7%Progress 47.1%
Ordinary income876¥ millionYear on year -25.3%Progress 46.4%
Net income attributable to owners of the parent596¥ millionYear on year -25.7%Progress 45.6%

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¥33.44
Financial position at period-end
Total assets26,543¥ million
of which net assets 24,487 ¥ millionEquity ratio 92.2%vs. prior year-end +1.5pt

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+527,057
Investment+1,057,049
Financials-514,961
Net change+1,069,145

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¥4,057,923 thousand
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥12,576 million (YoY +6.5%)
Operating profit¥1,804 million (YoY -6.6%)
Ordinary income¥1,888 million (YoY -4.9%)
Net income¥1,306 million (YoY -2.9%)
Annual Dividend Forecast¥30 → ¥30(0.0%)
Factors Behind Changes in Business Performance

Broadcasting revenue decreased due to sluggish sales in the shopping category and lower revenue from spot mail-order advertising. Revenue from other businesses was strong, driven by dividend income from investments in anime production committees and streaming business revenue. Program production costs and advertising and promotional expenses increased in line with content investment, resulting in higher expenses.

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
Changes in the scope of consolidationNew 0 companies (company name: —) / Excluded 0 companies (company name: —)
Depreciation and amortization¥190,295 thousand
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingYes (for securities analysts and institutional investors)
Issued Shares at Period-End17,834,232
Treasury Shares at Period-End238
Results for this period
ItemDetails
Fiscal Period ClassificationInterim period (second quarter)
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 September 2025–28 February 2026
Net Sales¥5,834 million (YoY -0.9%)
Operating profit¥849 million (YoY -26.7%)
Ordinary income¥876 million (YoY -25.3%)
Profit attributable to owners of the parent¥596 million (YoY -25.7%)
Net income per share¥33.44
Equity ratioEnd of the current fiscal period 92.2 / End of previous period 90.7
Total assets¥26,543 million
Net assets¥24,487 million
Cash flows from operating activities¥527,057 thousand
Cash flows from investing activities¥1,057,049 thousand
Cash flows from financing activities¥-514,961 thousand
Cash and cash equivalents at end of period¥4,057,923 thousand
Full-year earnings forecastNet Sales ¥12,576 million (YoY +6.5%) / Operating profit ¥1,804 million (YoY -6.6%) / Ordinary income ¥1,888 million (YoY -4.9%) / Net income ¥1,306 million (YoY -2.9%)
Annual Dividend Forecast¥30 → ¥30(0.0%)
Depreciation and amortization¥190,295 thousand
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
Changes in the scope of consolidationNew 0 companies (company name: —) / Excluded 0 companies (company name: —)
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingYes (for securities analysts and institutional investors)
Issued Shares at Period-End17,834,232
Treasury Shares at Period-End238
Factors Behind Changes in Business PerformanceBroadcasting revenue decreased due to sluggish sales in the shopping category and lower revenue from spot mail-order advertising. Revenue from other businesses was strong, driven by dividend income from investments in anime production committees and streaming business revenue. Program production costs and advertising and promotional expenses increased in line with content investment, resulting in higher expenses.
Items this document does not state (11)
Operating MarginRevision to Earnings ForecastPayout ratioShareholder Return PolicySegment revenueSegment profitRegional salesOrders received and order backlogImpairment lossBreakdown of extraordinary income (loss)Material 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.

Broadcasting revenue decreased due to sluggish sales in the shopping category and lower revenue from spot mail-order advertising. Meanwhile, expenses increased as program production costs and advertising and promotional expenses rose in line with increased content investment.

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.
Summary of Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending August 2026 [Japanese GAAP] (Consolidated) | Nippon BS Broadcasting Corporation (9414) timely disclosure | Komori