Report

Consolidated Financial Statements for the Third Quarter of Fiscal Year Ending March 31, 2026

Published by Akatsuki

Summary

Akatsuki Inc. reports consolidated financial results for the first nine months of fiscal year 2025, ending December 31 2025. Net sales rose modestly by 2.1 % to ¥16,497 million, while operating profit surged 115.7 % to ¥3,063 million and ordinary profit increased 48.6 % to ¥3,318 million. Net profit attributable to parent shareholders climbed 287.6 % to ¥2,856 million, yielding diluted earnings per share of ¥198.11 versus ¥51.12 in the prior year. Total assets reached ¥57,687 million, up ¥3,054 million from March 31 2025, with net assets at ¥43,092 million and an equity ratio of 74.2 %. The company’s liquidity remained solid, with cash and deposits at ¥28,377 million and current liabilities down to ¥4,462 million. Segment performance varied: the Games and Comics business posted a 5.3 % decline in sales but doubled operating profit through cost reductions; Entertainment and Lifestyle achieved a 76.1 % sales increase to ¥1,400 million but saw a modest profit decline; the newly reported AI/DX Solutions segment generated ¥600 million in sales and incurred a ¥112 million loss. The Others segment recorded a sharp 83.1 % sales drop and a ¥51 million loss. The company added five subsidiaries to its consolidation scope, including CRAYON Inc. and PAPABUBBLE, while excluding Akatsuki Fukuoka after liquidation. No changes to accounting policies were noted. Forecasts for FY 2026 are withheld due to market uncertainties, and the company maintains a policy of not providing full‑year guidance.

From the report

ding Consolidated Financial Statements for the Third Quarter of Fiscal Year Ending March 31, 2026 (Japanese GAAP) February 9, 2026 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, CFO and CSO Name: Kazuhiro Ishikura TEL: +81-3-5422-7757 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 Nine-Month Period of FY 2025 (April 1, 2025 to December 31, 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 nine-month 16,497 2.1 3,063 115.7 3,318 48.6 2,856 287.6 period, FY2025 First nine-month 16,161 △4.0 1,420 △9.1 2,233 41.5 737 9.4 period, FY2024 (Note) Comprehensive income: First nine-month period, FY2025: 3,237 Million yen ( 277.6％) First nine-month period, FY2024: 857 Million yen ( 2.3％) Profit per Share Diluted Profit per Share Yen Yen First nine-month period, FY2025 198.11 198.09 First nine-month period, FY2024 51.12 50.94 (2) Consolidated Financial Position Total assets Net assets Equity Ratio Million yen Million yen ％ As of December 31, 2025 57,687 43,092 74.2 As of March 31, 2025 54,632 41,455 75.3 (Reference) Equity: As of December 31, 2025: 42,785 Million yen As of March 31, 2025: 41,111 Million yen

1.12 50.94 (2) Consolidated Financial Position Total assets Net assets Equity Ratio Million yen Million yen ％ As of December 31, 2025 57,687 43,092 74.2 As of March 31, 2025 54,632 41,455 75.3 (Reference) Equity: As of December 31, 2025: 42,785 Million yen As of March 31, 2025: 41,111 Million yen 2. Dividends Dividends per share End of Third 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 － 55.00 － FY2025 (Forecast) －－ (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 operating environment of the Games and Comics 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 third quarter of consolidated FY2025: Yes Newly added: 5 companies (Company name: CRAYON, Inc. and 4 other companies) Excluded: 1 company (Company name: Akatsuki Fukuoka, Inc.) Note: For details, please refer to “2. Quarterly Consolidated Financial Statements and Related Notes, Notes on the Quarterly Consolidated Financial Statements (Changes in Scope of Consolidation or Scope of Equity Method)” 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 As of December 31, 2025 14,519,800 As of March 31, 2024 14,517,100 (including treasury shares) 2) Number of treasury shares As of December 31, 2025 97,531 As of March 31, 2024 97,531 3) Average number of shares First nine-months of FY2025 14,420,687 First nine-months of FY2024 14,419,522 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 December 31, 2025; 32,156 shares

531 3) Average number of shares First nine-months of FY2025 14,420,687 First nine-months of FY2024 14,419,522 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 December 31, 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 nine-month period, FY2025; 32,156 shares for the first nine-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 Nine Months of the Fiscal Period.………………………………………………………….. 5 Quarterly Consolidated Statement of Comprehensive Income Cumulative First Nine Months of the Fiscal Period.………………………………………………………….. 6 (3) Notes on Quarterly Consolidated Financial Statements.………………………………………………………….. 7 Notes Related to the Going Concern Assumption.………………………………………………………………… 7 Notes Related to Significant Changes in Shareholders’ Equity.………………………………………………….. 7 Changes in Scope of Consolidation or Scope of Equity Method ……….……………………………………….. 7 Accounting Treatments Specific to the Preparation of Quarterly Consolidated Financial Statements.……… 7 Notes Related to Quarterly Consolidated Statements of Cash Flows…………………………………………… 7 Segment Information...................……………….……….……….……………….………………………………… 8 Significant Subsequent Events ..…….……….……………….……………………………………………………..

o the Preparation of Quarterly Consolidated Financial Statements.……… 7 Notes Related to Quarterly Consolidated Statements of Cash Flows…………………………………………… 7 Segment Information...................……………….……….……….……………….………………………………… 8 Significant Subsequent Events ..…….……….……………….…………………………………………………….. 9

Pages: 11
Words: 4,736
Format: PDF
Type: Report

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