Report

Consolidated Financial Statements: Q1 Fiscal Year 2026 (Japan)

Published by Akatsuki

Summary

Akatsuki Inc. reports a first‑quarter fiscal 2025 performance that reflects a sharp contraction in its core gaming and comics businesses amid a challenging macro‑environment. Net sales fell 44 % YoY to ¥2,313 million, while operating loss widened to ¥1,698 million from a prior‑year loss of ¥775 million. The company’s consolidated equity ratio improved to 78.7 % from 75.3 %, but total assets declined by ¥3,656 million to ¥50,976 million. Net loss attributable to parent shareholders reached ¥1,167 million, a significant increase from the prior‑year loss of ¥271 million. Comprehensive income deteriorated to ¥312 million in losses versus ¥159 million previously. Segment analysis shows the Games unit suffered a 52.3 % sales decline and an operating loss of ¥1,643 million; the Comics unit posted a modest profit of ¥20 million after an 18.3 % sales drop; the newly standalone IP Solutions unit grew sales by 167 % and generated a ¥122 million profit, largely driven by the inclusion of subsidiary CRAYON, Inc. The Others segment recorded a small profit after an 80.9 % sales increase. Geographically, the report focuses on Japan with no disclosed overseas revenue breakdown. Methodologically, figures are based on Japanese GAAP quarterly consolidation; no full‑year forecasts are provided due to market uncertainty. The company maintains a policy of timely quarterly disclosure while withholding FY2026 forecasts, citing volatile gaming and investment conditions.

From the report

ding Consolidated Financial Statements for the First Quarter of Fiscal Year Ending March 31, 2026(Japanese GAAP) August 8, 2025 Name of Listed Company: ＡｋａｔｓｕｋｉＩｎｃ． Stock listed on: Tokyo Stock Exchange Code Number: 3932 URL https://aktsk.jp/ Representative: Title: President and CEO Name: Tetsuro Koda Inquiries: Title: Director, Executive Vice President, Name: Kazuhiro Ishikura TEL; +81-3-5422-7757 CFO and CSO Scheduled dividend payment date: ― Quarterly material to supplement the financial results: Yes Quarterly financial results conference: No (Amounts less than 1 million yen have been rounded down) 1. Consolidated Results for the First Three-Month Period of FY 2025 (April 1, 2025 to June 30, 2025) (1) Consolidated Operating Results (cumulative) (Percentages indicate year-on-year change) Net sales Operating profit Ordinary profit Profit attributable to owners of parent Million yen ％ Million yen ％ Million yen ％ Million yen ％ First three-month 2,313 △44.0 △1,698 - △1,907 - △1,167 - period, FY2025 First three-month 4,131 14.4 △775 - △325 - △271 - period, FY2024 (Note) Comprehensive income: First three-month period, FY2025: △312 Million yen ( - ％) First three-month period, FY2024: △159 Million yen ( - ％) Profit per Share Diluted Profit per Share Yen Yen First three-month period, FY2025 △80.94 - First three-month period, FY2024 △18.84 - (Notes) Diluted Profit per Share is not presented in the above table, because profit per share was negative although there are residual shares.

Million yen ( - ％) Profit per Share Diluted Profit per Share Yen Yen First three-month period, FY2025 △80.94 - First three-month period, FY2024 △18.84 - (Notes) Diluted Profit per Share is not presented in the above table, because profit per share was negative although there are residual shares. (2) Consolidated Financial Position Total assets Net assets Equity Ratio Million yen Million yen ％ As of June 30, 2025 50,976 40,411 78.7 As of March 31, 2025 54,632 41,455 75.3 (Reference) Equity: As of June 30, 2025: 40,105 Million yen As of March 31, 2025: 41,111 Million yen 2. Dividends Dividends per share End of First Quarter End of Second Quarter End of Third Quarter Year End Full Year Total Yen Yen Yen Yen Yen FY2024 － 40.00 － 55.00 95.00 FY2025 － FY2025 (Forecast) 55.00 －－－ (Notes) 1. Revisions to the latest dividend forecasts: None 2. The year-end dividend for the fiscal year ending March 31, 2026 is undetermined given uncertainties in forecasting business performance at the present time. 3. Forecasts for FY2025(April 1, 2025 to March 31, 2026) Providing appropriate and reliable forecasts is difficult given many uncertainties impacting the short-term business environment of the Games business, as well as the Company’s intention to continue investing in other businesses. Therefore, going forward, the Company has a policy to strive for timely disclosure of quarterly financial results and business overview and to not provide full-year forecasts. For details, please refer to “1.

es business, as well as the Company’s intention to continue investing in other businesses. Therefore, going forward, the Company has a policy to strive for timely disclosure of quarterly financial results and business overview and to not provide full-year forecasts. For details, please refer to “1. Qualitative Information on Consolidated Results for the Current Period, (3) Qualitative information on Forecasts of Consolidated Operating Results” on page 3 of the attachment.

* Matters of note: (1) Significant changes in the scope of consolidation during the first quarter of consolidated FY2024: Yes Newly added: 1 company (Company name: CRAYON, Inc.) Excluded: –– (Company name: –– ) Note: For details, please refer to “2. Quarterly Consolidated Financial Statements and Related Notes, (3) Notes on the Quarterly Consolidated Financial Statements (Notes on Significant Changes in Scope of Consolidation)” on page 7 of the attachment. (2) Application of accounting methods specific to the preparation of quarterly consolidated financial statements: Yes (3) Changes in accounting policies, accounting estimates and restatement of corrections 1) Changes in accounting policies due to the revision of accounting standards and other regulations: None 2) Changes in accounting policies other than 1) above: None 3) Changes in accounting estimates: None 4) Restatements: None (4) Shares outstanding (Common shares) 1) Number of shares outstanding (including As of June 30, 2025 14,517,300 As of March 31, 2025 14,517,100 treasury shares) 2) Number of treasury shares As of June 30, 2025 97,531 As of March 31, 2025 97,531 3) Average number of shares First three months of FY2025 14,419,615 First three months of FY2024 14,419,359 during the term (Notes) １．The number of treasury shares includes shares of the Company held by “Employee Stock Ownership Plan (J-ESOP)”. (32,156 shares as of June 30, 2025; 32,156 shares as of March 31, 2025). ２．The number of shares of the Company held by “Employee Stock Ownership Plan (J-ESOP)” are included in treasury shares deducted in calculating the average number of shares during the period.

yee Stock Ownership Plan (J-ESOP)”. (32,156 shares as of June 30, 2025; 32,156 shares as of March 31, 2025). ２．The number of shares of the Company held by “Employee Stock Ownership Plan (J-ESOP)” are included in treasury shares deducted in calculating the average number of shares during the period. (32,156 shares for the first three-month period, FY2025; 32,156 shares for the first three-month period, FY2024). * Review of this “Consolidated Financial Statements” by certificated public accountants or audit firms : None * Explanation on the proper use of financial results forecast and other notes (Cautionary Statement) The forecast figures and forward-looking statements included in these materials are based upon judgements and assumptions derived from information available to management at the time this report was prepared. These judgements and assumptions are subject to uncertainties and changes in the operating environment. Actual performance may differ significantly from forecast figures and the Company does not guarantee the certainty of such forward-looking statements. (Accessing supplementary financial statement briefing materials) Supplementary explanatory materials will be made available on the company’s website.

Table of Contents of Attached Documents 1. Qualitative Information on Consolidated Results for the Current Period.………………………………………….. 2 (1) Qualitative Information on Consolidated Operating Results……………………………………………………… 2 (2) Qualitative Information on Consolidated Financial Position.……………………………………………………… 3 (3) Qualitative Information on Forecasts of Consolidated Operating Results.……………………………………… 3 2. Quarterly Consolidated Financial Statements and Related Notes.…………………………………………………. 4 (1) Quarterly Consolidated Statement of Financial Position…………………………………………… 4 (2) Consolidated Statements of Income and Consolidated Statements of Comprehensive Income 5 Quarterly Consolidated Statements of Income Cumulative First Three Months of the Fiscal Period.………………………………………………………… 5 Quarterly Consolidated Statement of Comprehensive Income Cumulative First Three Months of the Fiscal Period.………………………………………………………… 6 (3) Notes on the Quarterly Consolidated Financial Statements.……………………………………………………... 7 Notes Related to the Going Concern Assumption.………………………………………………………………… 7 Notes on Significant Changes in Scope of Consolidation………………………………………………………… 7 Notes Related to Significant Changes in Shareholders’ Equity.…………………………………………………..

Pages: 11
Words: 4,169
Format: PDF
Type: Report

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