Financial · August 14, 2025

FY2025 Q2 Financial Results (Consolidated): [Japanese GAAP]

Published by Aiming

Summary

Aiming Inc. reports a significant financial turnaround for the first half of fiscal year 2025, covering the period from January 1 to June 30, 2025. Following a period of losses in the previous year, the company achieved a return to profitability, driven by an 11.0% year-over-year increase in net sales to 8,989 million yen. Operating income reached 1,843 million yen, a substantial recovery from the 748 million yen loss recorded during the same period in 2024. Net income attributable to owners of the parent totaled 827 million yen, compared to a 934 million yen loss in the prior year. The company’s financial position strengthened during this period, with total assets rising to 8,666 million yen and net assets increasing to 6,766 million yen. The equity ratio improved from 71.0% at the end of 2024 to 76.7% as of June 30, 2025. Cash and deposits saw a notable increase, rising from 2,867 million yen to 4,522 million yen. Despite the return to profitability, the company maintained a policy of no dividend payments for the second quarter and has not yet determined a forecast for year-end dividends. Operating within a single segment of online mobile gaming, the company noted that its business environment is characterized by rapid short-term changes. Consequently, management provides rolling quarterly forecasts rather than full-year projections. For the cumulative third quarter ending September 30, 2025, the company expects net sales of 12,639 million yen and an operating profit of 1,834 million yen. The results were prepared in accordance with Japanese GAAP and reflect adjustments in capital surpluses following changes in investment ratios related to specific production committees.

From the report

2025 m 2025 年12月期第２四半期（中間期）決算短信〔日本基準〕(連結) 2025 年７月29日上場会社名株式会社Aiming 上場取引所東コード番号 3911 URL http://aiming-inc. com/ja 代表者 (役職名) 代表取締役社長 (氏名) 椎葉忠志問合せ先責任者 (役職名) 取締役経営管理部 (氏名) 田村紀貴 (TEL)03 (66 72) 6159 ディビジョンディレクター半期報告書提出予定日 2025 年８月14日配当支払開始予定日 ― 決算補足説明資料作成の有無：有決算説明会開催の有無：有 (機関投資家・証券アナリスト向け) (百万円未満切捨て) １．20 25年 12月期第２四半期（中間期）の連結業績（20 25年１月１日～20 25年６月30 日）（１）連結経営成績(累計) (％表示は、対前年中間期増減率) 売上高営業利益経常利益親会社株主に帰属する中間純利益百万円％百万円％百万円％百万円％ 2025 年12月期中間期 8,9 89 11. 0 1,8 43 ― 1,1 18 ― 827 ― 2024 年12月期中間期 8,0 96 △10 .3 △74 8 ― △55 3 ― △93 4 ― (注) 包括利益 2025 年12月期中間期 946 百万円( ―％) 2024 年12月期中間期 △55 7百万円( ―％) １株当たり潜在株式調整後中間純利益１株当たり中間純利益円銭円銭 2025 年12月期中間期 17. 73 ― 2024 年12月期中間期 △21 .10 ― (注)20 24年 12 月期中間期の潜在株式調整後１株当たり中間純利益については、潜在株式は存在するものの、１株当たり中間純損失であるため、記載しておりません。また、当中間連結会計期間では潜在株式は存在しておりません。（２）連結財政状態総資産純資産自己資本比率百万円百万円％ 2025 年12月期中間期 8,6 66 6,7 66 76. 7 2024 年12月期 8,1 54 6,0 64 71. 0 (参考) 自己資本 2025 年12月期中間期 6,6 50百万円 2024 年12月期 5,7 90百万円２．配当の状況年間配当金第１四半期末第２四半期末第３四半期末期末合計円銭円銭円銭円銭円銭 2024 年12月期 0.0 0 0.0 0 0.0 0 0.0 0 0.0 0 2025 年12月期 0.0 0 0.0 0 2025 年12月期(予想) ― ― ― (注) 直近に公表されている配当予想からの修正の有無：無 2025 年12月期の配当予想額は未定であるため、記載しておりません。３．20 25 年12月期の連結業績予想（20 25年１月１日～20 25年９月30日）

．配当の状況年間配当金第１四半期末第２四半期末第３四半期末期末合計円銭円銭円銭円銭円銭 2024 年12月期 0.0 0 0.0 0 0.0 0 0.0 0 0.0 0 2025 年12月期 0.0 0 0.0 0 2025 年12月期(予想) ― ― ― (注) 直近に公表されている配当予想からの修正の有無：無 2025 年12月期の配当予想額は未定であるため、記載しておりません。３．20 25 年12月期の連結業績予想（20 25年１月１日～20 25年９月30日） (％表示は、対前年同四半期増減率) 売上高営業利益経常利益親会社株主に帰属１株当たりする当期純利益当期純利益百万円％百万円％百万円％百万円％円銭第３四半期(累計) 12, 639 7.3 1,8 34 ― 1,1 16 ― 827 ― 17. 72 (注) 直近に公表されている業績予想からの修正の有無：有 (注)当社は、スマートフォンを中心としたオンラインゲーム事業を展開しており、短期的な変化が激しいことなどから、実績の見通しにつきましては適正かつ合理的な数値の算出が困難であるため、四半期ごとの決算短信発表時に翌四半期の業績見通しを公表させていただきます。

※ 注記事項（１）当中間期における連結範囲の重要な変更：無（２）中間連結財務諸表の作成に特有の会計処理の適用：無（３）会計方針の変更・会計上の見積りの変更・修正再表示 ① 会計基準等の改正に伴う会計方針の変更：無 ② ①以外の会計方針の変更：無 ③ 会計上の見積りの変更：無 ④ 修正再表示：無（４）発行済株式数（普通株式） ① 期末発行済株式数（自己株式を含む) 2025年12月期中間期 46,705,300株 2024年12月期 46,705,300株 ② 期末自己株式数 2025年12月期中間期 37,100株 2024年12月期 25,000株 ③ 期中平均株式数（中間期） 2025年12月期中間期 46,674,083株 2024年12月期中間期 44,295,956株 ※ 第２四半期（中間期）決算短信は公認会計士又は監査法人のレビューの対象外です ※ 業績予想の適切な利用に関する説明、その他特記事項本資料に記載されている業績見通し等の将来に関する記述は、当社が現在入手している情報及び合理的であると判断する一定の前提に基づいており、その達成を当社として約束する趣旨のものではありません。また、実際の業績等は様々な要因により大きく異なる可能性があります。

○添付資料の目次１．中間連結財務諸表及び主な注記 ………………………………………………………………………2 （１）中間連結貸借対照表 …………………………………………………………………………………2 （２）中間連結損益計算書及び中間連結包括利益計算書 ………………………………………………3 （３）中間連結財務諸表に関する注記事項 ………………………………………………………………5 （継続企業の前提に関する注記） ……………………………………………………………………5 （株主資本の金額に著しい変動があった場合の注記） ……………………………………………5 （会計上の見積りの変更） ……………………………………………………………………………5 （セグメント情報等） …………………………………………………………………………………5

１．中間連結財務諸表及び主な注記（１）中間連結貸借対照表 <thead> <th colspan="3"></th> <th>前連結会計年度 (2024年12月31日)</th> <th>(単位：千円) 当中間連結会計期間 (2025年６月30日)</th> </thead> <td colspan="3">資産の部</td> <td></td> <td></td> <td></td> <td colspan="2">流動資産</td> <td></td> <td></td> <td></td> <td></td> <td>現金及び預金</td> <td>2,867,502</td> <td>4,522,757</td> <td></td> <td></td> <td>売掛金及び契約資産</td> <td>2,919,139</td> <td>1,424,056</td> <td></td> <td></td> <td>商品及び製品</td> <td>7,030</td> <td>5,907</td> <td></td> <td></td> <td>仕掛品</td> <td>41,824</td> <td>88,800</td> <td></td> <td></td> <td>貯蔵品</td> <td>95</td> <td>88</td> <td></td> <td></td> <td>前払費用</td> <td>272,959</td> <td>402,062</td> <td></td> <td></td> <td>未収入金</td> <td>608,294</td> <td>320,231</td> <td></td> <td></td> <td>その他</td> <td>39,693</td> <td>48,054</td> <td></td> <td></td> <td>流動資産合計</td> <td>6,756,540</td> <td>6,811,958</td> <td></td> <td colspan="2">固定資産</td> <td></td> <td></td> <td></td> <td></td> <td>有形固定資産</td> <td>388,143</td> <td>363,879</td> <td></td> <td></td> <td>無形固定資産</td> <td>3,966</td> <td>3,488</td> <td></td> <td></td> <td>投資その他の資産</td> <td></td> <td></td> <td></td> <td></td> <td>関係会社株式</td> <td>－</td> <td>534,290</td>

63,879</td> <td></td> <td></td> <td>無形固定資産</td> <td>3,966</td> <td>3,488</td> <td></td> <td></td> <td>投資その他の資産</td> <td></td> <td></td> <td></td> <td></td> <td>関係会社株式</td> <td>－</td> <td>534,290</td> <td></td> <td></td> <td>関係会社出資金</td> <td>39,543</td> <td>58,440</td> <td></td> <td></td> <td>長期前払費用</td> <td>370,990</td> <td>330,600</td> <td></td> <td></td> <td>繰延税金資産</td> <td>19,298</td> <td>－</td> <td></td> <td></td> <td>敷金及び保証金</td> <td>575,716</td> <td>563,920</td> <td></td> <td></td> <td>投資その他の資産合計</td> <td>1,005,549</td> <td>1,487,251</td> <td></td> <td></td> <td>固定資産合計</td> <td>1,397,659</td> <td>1,854,620</td> <td></td> <td colspan="2">資産合計</td> <td>8,154,200</td> <td>8,666,578</td> <td colspan="3">負債の部</td> <td></td> <td></td> <td></td> <td colspan="2">流動負債</td> <td></td> <td></td> <td></td> <td></td> <td>買掛金</td> <td>516,467</td> <td>427,407</td> <td></td> <td></td> <td>未払金</td> <td>561,608</td> <td>349,220</td> <td></td> <td></td> <td>未払法人税等</td> <td>41,291</td> <td>189,953</td> <td></td> <td></td> <td>未払消費税等</td> <td>195,139</td> <td>115,982</td> <td></td> <td></td> <td>契約負債</td> <td>366,390</td> <td>399,737</td>

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