FinancialCOLOPL
Consolidated Financial Results for the Three Months Ended December 31, 2025: Japan
10 pages~14 min full read
Net sales for the quarter ended December 31, 2025, declined 10.2% year-over-year to ¥4,772 million.
See it on page 4Ordinary profit surged 752.4% to ¥484 million, primarily driven by foreign-exchange gains and the sale of investment securities.
See it on page 7Operating losses narrowed significantly from ¥730 million in the previous year to ¥86 million for the current quarter.
See it on page 4Profit attributable to owners of the parent rose 279.6% to ¥170 million, resulting in an increase in basic earnings per share from ¥0.35 to ¥1.32.
See it on page 4The Entertainment segment generated ¥4,681 million in sales with an operating loss of ¥54 million, while the Investment and Development segment recorded ¥90 million in sales with a ¥32 million operating loss.
See it on page 9Total assets decreased by ¥3,558 million to ¥72,183 million, though the company maintains a strong equity ratio of 91.7%.
See it on page 4Management has not provided a fiscal-year forecast for the period ending September 30, 2026, citing rapid changes in the business environment.
See it on page 5The quarterly consolidated financial results for the three months ended December 31, 2025 show a 10.2 % decline in net sales to ¥4,772 million compared with the same period a year earlier. Operating loss narrowed from ¥730 million to ¥86 million, while ordinary profit surged 752.4 % to ¥484 million due largely to foreign‑exchange gains and a gain on sale of investment securities. Profit attributable to owners of the parent rose 279.6 % to ¥170 million, and basic earnings per share increased from ¥0.35 to ¥1.32.
Total assets fell by ¥3,558 million to ¥72,183 million, driven mainly by a reduction in cash and deposits. Net assets declined to ¥66,215 million, with retained earnings reduced by ¥2,725 million after dividend payments. The equity ratio remained high at 91.7 %. No significant changes in consolidation scope or accounting policy were reported, and the company disclosed no retrospective restatements.
Segment analysis indicates that the Entertainment business generated ¥4,681 million in sales and incurred an operating loss of ¥54 million, while the Investment and Development business contributed ¥90 million in sales with an operating loss of ¥32 million. The company’s cash dividend policy for the fiscal year ending September 30, 2026 remains undecided.
Due to rapid changes in the business environment, the company refrained from providing a fiscal‑year forecast. The report covers Japan‑based operations under Japanese GAAP for the October–December 2025 quarter, with no significant geographic expansion or new industry segments noted.
