Consolidated Financial Results for the Three Months Ended December 31, 2025: Japan

The 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.