Aiming: Amendment of Financial Results for the Third Quarter of the Fiscal Year Ending December 2016

Aiming issued a formal amendment to its financial results for the third quarter of the fiscal year ending December 2016, originally disclosed on October 28, 2016. The primary purpose of this correction is to account for additional investment losses incurred through the Game Creator Incubation limited liability partnership. These losses stem from the impairment of fixed assets related to mobile game operations held by the partnership, which necessitated an adjustment to the company’s equity-method investment accounting.

The revisions impact several key financial metrics for the nine-month period ending September 30, 2016. Specifically, the company’s ordinary loss increased from 439 million yen to 458 million yen, and the quarterly net loss attributable to owners of the parent expanded from 679 million yen to 699 million yen. Consequently, the net loss per share was adjusted from 19.75 yen to 20.32 yen. The balance sheet also reflects these changes, with total assets decreasing from 9,085 million yen to 9,065 million yen and net assets declining from 6,135 million yen to 6,116 million yen.

Despite these adjustments to the quarterly financial statements, the company confirmed that there is no impact on its full-year consolidated earnings forecast for the fiscal year ending December 2016. The amendment serves to ensure the accuracy of the previously reported quarterly data by reflecting the updated valuation of the company's investment assets.