Akatsuki Inc. reported consolidated financial results for the second quarter of fiscal year ending March 2026, noting a 9 % decline in sales to ¥7,602 million and a 21 % drop in cumulative year‑to‑date sales of ¥9,915 million versus the prior year. The Games & Comics segment led the decline with a 10 % YoY fall to ¥7,248 million, while Entertainment & Lifestyle grew 36 % to ¥350 million, and the Others segment contracted sharply by 94 %. Operating profit fell 9 % to ¥3,422 million, largely due to weaker performance in the core Games & Comics unit; however, net income rose 80 % to ¥3,020 million, driven by gains from investee exits and reduced valuation losses on investment securities. Adjusted EBITDA increased modestly by 4 % to ¥4,015 million, reflecting a recovery in operating profitability after the release of new titles. Key drivers include the launch of “Kaiju No. 8 The Game” on 31 August 2025, which generated over ¥2 billion in first‑month sales with a 40 % overseas share, partially offsetting declines from legacy titles. Two M&A transactions in Q2 added PAPABUBBLE and WOWs to the consolidated segment from Q3, while Natee and AI Talent Force will join the AI/DX Solutions segment. The company’s balance sheet shows a net asset base of ¥42,995 million and cash equivalents of ¥33,272 million, with current liabilities at ¥6,954 million. Methodologically, the report aggregates data from all operating subsidiaries, restating prior figures to align with revised definitions effective Q2 FY3/26. The analysis covers Japan and international markets, focusing on the Games & Comics, Entertainment & Lifestyle, and AI/DX Solutions segments over a two‑quarter period.