Akatsuki Inc. achieved a significant financial turnaround in the third quarter of the fiscal year ending March 2026, characterized by a 79% year-over-year increase in consolidated sales to ¥6,581 million and a return to profitability with net income reaching ¥1,003 million. This performance was underpinned by a strategic reorganization into three core segments: Games & Comics, Entertainment & Lifestyle, and AI/DX Solutions. Growth was primarily catalyzed by the successful launch of Kaiju No. 8 The Game and the sustained operational efficiency of legacy titles such as Dragon Ball Z Dokkan Battle, which continues to drive revenue despite inherent seasonal fluctuations tied to major anniversary events. The company’s operational structure has shifted toward a model of selection and concentration, marked by strategic M&A activity and a reduction in research and development spending as major projects moved into the operational phase. While personnel and outsourcing costs rose due to the integration of new subsidiaries like PAPABUBBLE and Akatsuki AI Technologies, the core gaming workforce saw a downward trend in permanent staff. Investment activities remain a vital component of the corporate value proposition, with ¥2.2 billion in proceeds realized from exits, including one IPO and two M&A transactions, during the cumulative nine-month period. Future strategy focuses on global IP expansion and optimized capital allocation, supported by a strategic alliance and a commitment to shareholder returns. The company has established a plan to return between ¥10 billion and ¥15 billion to shareholders through fiscal year 2028, utilizing a progressive dividend policy. Despite a slight decrease in total assets to ¥57,687 million due to lower accounts receivable, the group maintains a robust financial position intended to support long-term growth across its diversified entertainment and technology portfolio.