Aiming: 2024 Fiscal Year Earnings Results Difference Notice

Aiming reports a variance between its projected and actual consolidated financial results for the 2024 fiscal year, covering the period from January 1, 2024, to December 31, 2024. The primary purpose of this disclosure is to reconcile the differences between the forecasts issued on October 29, 2024, and the final performance figures, providing transparency regarding the impact of specific title performance and accounting adjustments on the company's bottom line.

Actual net sales reached 17,086 million yen, falling 420 million yen short of the 17,507 million yen forecast, representing a 2.4% decrease. Operating losses widened to 552 million yen, exceeding the projected loss of 246 million yen. Conversely, ordinary profit and net profit attributable to owners of the parent outperformed expectations, with net profit reaching a loss of 341 million yen compared to the projected loss of 514 million yen. While these figures remain in the red, they represent a significant improvement over the 2023 fiscal year, where the company recorded a net loss of 2,227 million yen.

The variance is largely attributed to the treatment of the title WIND BREAKER. Although a production committee contract was signed, the delay in capital contributions crossing the fiscal year-end prevented the expected consolidation as an equity-method affiliate. Consequently, anticipated revenue was reduced by approximately 600 million yen, which simultaneously lowered expected non-operating losses. Additionally, while the title 2.5 Dimensional Seduction underperformed relative to expectations, strong contributions from existing titles like Dragon Quest Tact and The Eminence in Shadow: Master of Garden helped bolster revenue. Cost-saving measures in advertising and outsourcing, alongside tax adjustments, ultimately allowed the company to exceed its net profit forecast by approximately 173 million yen.