Komori
Earnings9562Business Coach Inc.Information and Communications, Services and Others

Notice Regarding the Financial Results of Our "Other Affiliated Company"

Nikkei Inc.'s interim consolidated financial results for the fiscal year ending December 2026 have been finalized. Although net sales and ordinary income increased, operating income and interim net income attributable to owners of the parent decreased, and the annual dividend forecast for the fiscal year ending December 2026 remains undecided.

Worth reading
40Recurring
Scored from 4 of 6 sections
Direction
Mixed performance
Direction inferred from the company’s description.
Scale
4.3
% (year-on-year change in revenue)
Wording
Definitive
How definitive the wording is.

Results for this period

Interim period (second quarter)1 January 2026–30 June 2026Consolidated
Net Sales195,524¥ millionYear on year +4.3%
Operating profit5,970¥ millionYear on year -0.1%
Ordinary income7,724¥ millionYear on year +17.6%
Net income attributable to owners of the parent4,793¥ millionYear on year -7.6%

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.

Net income per share¥191.73
Financial position at period-end
Total assets689,246¥ million
of which net assets 436,614 ¥ millionEquity ratio 58.7%vs. prior year-end +1.9pt

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+19,044
Investment-11,543
Financials-9,926
Net change-2,425

Stacked from zero: upward is an increase in cash, downward a decrease (in ¥ million).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¥102,765 million
Outlook and shareholder returns
Annual Dividend Forecast¥15.00 (actual for the fiscal year ended December 2025) → Undecided (forecast for the fiscal year ending December 2026)
Factors Behind Changes in Business Performance

Although circulation of the print edition declined, the digital edition remained solid, event revenue increased, and foreign exchange movements also contributed to higher net sales overall. Higher costs due to the weaker yen and other factors increased both cost of sales and selling, general and administrative expenses, resulting in a slight decrease in operating income. Ordinary income increased due to higher equity in earnings of affiliates and other factors, while interim net income attributable to owners of the parent decreased due to higher income tax expenses.

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 consolidation0 additions and 0 exclusions (no significant changes to the scope of consolidation during the interim period)
Impairment loss¥172 million
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of non-current assets ¥457 million, Gain on sale of investment securities ¥1,469 million, Other ¥346 million / Extraordinary loss Loss on disposal and sale of non-current assets ¥83 million, Loss on sale of investment securities ¥93 million, Impairment Loss ¥172 million, Loss on liquidation of an affiliated company ¥185 million
Depreciation and amortization¥13,010 million
Issued Shares at Period-End25,000,000 shares issued and outstanding at period-end
Treasury Shares at Period-End0 shares
Results for this period
ItemDetails
Fiscal Period ClassificationInterim period (second quarter)
Consolidated / non-consolidatedConsolidated
Period Covered1 January 2026–30 June 2026
Net Sales¥195,524 million (YoY +4.3%)
Operating profit¥5,970 million (YoY -0.1%)
Ordinary income¥7,724 million (YoY +17.6%)
Profit attributable to owners of the parent¥4,793 million (YoY -7.6%)
Net income per share¥191.73
Equity ratioEnd of the current fiscal period 58.7 / End of previous period 56.8
Total assets¥689,246 million
Net assets¥436,614 million
Cash flows from operating activities¥19,044 million
Cash flows from investing activities¥-11,543 million
Cash flows from financing activities¥-9,926 million
Cash and cash equivalents at end of period¥102,765 million
Annual Dividend Forecast¥15.00 (actual for the fiscal year ended December 2025) → Undecided (forecast for the fiscal year ending December 2026)
Depreciation and amortization¥13,010 million
Impairment loss¥172 million
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of non-current assets ¥457 million, Gain on sale of investment securities ¥1,469 million, Other ¥346 million / Extraordinary loss Loss on disposal and sale of non-current assets ¥83 million, Loss on sale of investment securities ¥93 million, Impairment Loss ¥172 million, Loss on liquidation of an affiliated company ¥185 million
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 consolidation0 additions and 0 exclusions (no significant changes to the scope of consolidation during the interim period)
Issued Shares at Period-End25,000,000 shares issued and outstanding at period-end
Treasury Shares at Period-End0 shares
Factors Behind Changes in Business PerformanceAlthough circulation of the print edition declined, the digital edition remained solid, event revenue increased, and foreign exchange movements also contributed to higher net sales overall. Higher costs due to the weaker yen and other factors increased both cost of sales and selling, general and administrative expenses, resulting in a slight decrease in operating income. Ordinary income increased due to higher equity in earnings of affiliates and other factors, while interim net income attributable to owners of the parent decreased due to higher income tax expenses.
Items this document does not state (14)
Accounting standardsOperating MarginFull-year earnings forecastRevision to Earnings ForecastPayout ratioShareholder Return PolicySegment revenueSegment profitRegional salesOrders received and order backlogDisclosure regarding the going concern assumptionMaterial subsequent eventsAvailability of Supplementary Financial Results MaterialsAvailability of Financial Results Briefing

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.

Although circulation of the print edition declined, the digital edition remained solid and event revenue increased. In addition, the impact of foreign exchange movements led to higher net sales. Higher costs due to the weaker yen and other factors increased cost of sales and selling, general and administrative expenses, resulting in lower operating income. Ordinary income increased due to higher equity in earnings of affiliates, while interim net income attributable to owners of the parent decreased due to higher income tax 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.
Notice Regarding the Financial Results of Our "Other Affiliated Company" | Business Coach Inc. (9562) timely disclosure | Komori