Consolidated Financial Results for the Nine Months Ended June 30, 2025 (under Japanese GAAP)（331KB）

August 6, 2025

Name of the Listed Company: COLOPL, Inc. Listed Stock Exchanges: Tokyo Stock Exchange

Security code: 3668 URL: https://colopl.co.jp/en/ Representative: Takashi Miyamoto, President and CEO

Contact: Yoshiaki Harai, Director and CFO Telephone +81-3-6721-7770 Scheduled date to commence dividend payments: －

Preparation of supplementary material on financial results: Yes

Holding of financial results briefing: Yes (for institutional investors and analysts)

1. Consolidated Financial Results for the Nine Months Ended June 30, 2025 (from October 1, 2024 to June 30, 2025)

   1. Consolidated operating results (Percentages indicate year-on-year changes.)

      	Net sales		Operating profit		Ordinary profit		Profit attributable to owners of parent
      Nine months ended June 30, 2025 June 30, 2024	million yen 18,998 18,307	% 3.8 (18.6)	million yen 609 (695)	% - -	million yen 1,074 315	% 240.3 (85.1)	million yen (601) (435)	% - -

      (Note) Comprehensive income Nine months ended June 30, 2025: 4,934 million yen (－%)

      Nine months ended June 30, 2024: (503) million yen (－%)

      	Basic earnings per share	Diluted earnings per share
      Nine months ended	yen	yen
      June 30, 2025	(4.68)	-
      June 30, 2024	(3.39)	-

      (Note) Diluted earnings per share are not shown in the above table, as there were no residual shares.

   2. Consolidated financial position

   	Total assets	Net assets	Equity ratio
   As of	million yen	million yen	%
   June 30, 2025	82,014	73,798	90.0
   September 30, 2024	79,805	71,387	89.4

   Reference: Shareholder's equity As of June 30, 2025: 73,790 million yen

   As of September 30, 2024: 71,380 million yen

2. Cash dividends

   	Dividend per share
   	First quarter-end	Second quarter-end	Third quarter-end	Fiscal year-end	Annual
   Fiscal year ended September 30, 2024 Fiscal year ending September 30, 2025	yen	yen	yen	yen	yen
   	- -	0.00 0.00	- -	20.00	20.00
   Fiscal year ending September 30, 2025 (forecast)				-	-

   (Note) Revisions to the forecast of cash dividends most recently announced: None Dividends for the fiscal year ending September 30, 2025 are not yet decided.

3. Consolidated Financial Forecast for the Fiscal Year Ending September 30, 2025 (October 1, 2024 to September 30, 2025)

   Due to the fact that the business environment surrounding our group is subject to rapid changes in the short term, it is difficult to calculate appropriate and reasonable figures for the outlook of our group's business performance, and therefore we do not disclose our business forecast.

   Notes.

   1. Significant changes in the scope of consolidation during the period: None

   2. Adoption of accounting treatment specific to the preparation of quarterly consolidated financial statements: Yes

      (Note) For details, please refer to "2. Quarterly Consolidated Financial Statements and Major Notes (3) Notes to Quarterly Consolidated Financial Statements (Adoption of accounting treatment specific to the preparation of quarterly consolidated financial statements)" on page 7 of the attached materials.

   3. Changes in accounting policies, changes in accounting estimates, and retrospective restatements

      1. Changes in accounting policies due to revisions to accounting standards and other regulations: Yes

      2. Changes in accounting policies due to other than (ⅰ): None

      3. Changes in accounting estimates: None

      4. Retrospective restatement: None

         (Note) For details, please refer to "2. Quarterly Consolidated Financial Statements and Major Notes (3) Notes to Quarterly Consolidated Financial Statements (Notes on change in accounting policy)" on page 7 of the attached materials.

   4. Number of issued shares (common shares)

      1. Total number of shares issued at the end of the period (including treasury shares)

         As of June 30, 2025

         130,230,769 shares

         As of September 30, 2024

         130,144,640 shares

      2. Number of treasury shares at the end of the period

         As of June 30, 2025

         1,778,904 shares

         As of September 30, 2024

         1,778,834 shares

      3. Average number of shares during the period

Review of the Japanese-language originals of the attached consolidated quarterly financial statements by certified public accountants or an audit firm: None

Proper use of earnings forecasts, and other special matters

Descriptions and statements concerning estimates and forecasts in this material are judgments and assumptions based on

information currently available to the Company. Due to the uncertainties inherent in these judgments and assumptions, as well as changes in business management and internal or external conditions, actual results may differ substantially from predictions, and the Company does not guarantee the certainty of any details regarding these future predictions.

Accompanying Materials - Contents

1. Consolidated Results for the Nine Months Ended June 30, 2025 2

   1. Analysis of consolidated business results 2

   2. Analysis of consolidated financial position 2

   3. Qualitative information on consolidated business forecasts 3

2. Quarterly Consolidated Financial Statements and Major Notes 4

   1. Quarterly Consolidated Balance Sheets 4

   2. Quarterly Consolidated Statements of Income and Quarterly Consolidated Statements of Comprehensive Income 5

      Quarterly Consolidated Statements of Income

      Third Quarter Consolidated Cumulative Period 5

      Quarterly Consolidated Statements of Comprehensive Income

      Third Quarter Consolidated Cumulative Period 6

   3. Notes to Quarterly Consolidated Financial Statements 7

(Notes on change in accounting policy) 7

(Adoption of accounting treatment specific to the preparation of quarterly consolidated financial statements) 7

(Notes on Segment Information etc.) 8

(Notes on significant changes in the amount of shareholders' equity) 9

(Notes on going concern assumption) 9

(Notes on Quarterly Consolidated Statements of Cash Flows) 9

1. Consolidated Results for the Nine Months Ended June 30, 2025

   1. Analysis of consolidated business results

      With the Group's mission, "'Entertainment in Real Life': Making everyday more enjoyable and wonderful through

      entertainment", the Group has been working to enrich people's everyday lives through entertainment. In the nine months ended June 30, 2025, the Entertainment Business has been keeping in mind the need to enhance engagement with users in conjunction with existing titles, while also focusing on developing new titles. The Investment and Development Business has focused

      primarily on investment and divestment in IT-related and entertainment companies in Japan and overseas.

      As a result, consolidated results for the nine months ended June 30, 2025 were Net sales of 18,998 million yen (up 3.8% from the same period of the previous fiscal year), Operating profit of 609 million yen (Operating loss of 695 million yen in the same period of the previous fiscal year), Ordinary profit of 1,074 million yen (up 240.3% from the same period of the previous fiscal year), and Loss attributable to owners of parent of 601 million yen (Loss attributable to owners of parent 435 million yen in the previous fiscal year).

      Operating results by segment are as follows.

      1. Entertainment Business

         The Entertainment Business is responsible primarily for the development and operation of games for smartphones.

         In games for smartphones, new titles "ISEKAI∞ISEKAI" and "Tsukuyomi: The Divine Hunter" were released. In addition,

         "DRAGON QUEST WALK (planning and production: SQUARE ENIX CO., LTD., development: COLOPL, Inc.)" performed well and continued to contributed to the Group's consolidated financial results. On the other hand, sales decreased due to a decline in sales accompanying the extension of the distribution period for some existing titles, and advertising expenses

         increased due to the release of new titles.

         As a result, consolidated Net sales and Operating loss for the nine months ended June 30, 2025 stood at 16,856 million yen (down 5.8% from the same period of the previous fiscal year) and 825 million yen (Operating loss of 528 million yen in the same period of the previous fiscal year), respectively.

      2. Investment and Development Business

         The Group conducts the Investment and Development Business with a focus on investments in IT-related and entertainment companies in particular.

         The main source of profit for the nine months ended June 30, 2025 was the sale of shares in Timee, Inc. In addition, impairment losses were recorded on a portion of operational investment securities held.

         As a result, consolidated Net sales and Operating profit for the nine months ended June 30, 2025 stood at 2,142 million yen (up 416.7% from the same period of the previous fiscal year) and 1,432 million yen (Operating loss of 168 million yen in the same period of the previous fiscal year), respectively.

   2. Analysis of consolidated financial position (Assets)

      Current assets as of June 30, 2025 were 63,896 million yen (down 3,370 million yen from September 30, 2024). This was mainly due to a decrease in Cash and deposits and Accounts receivable - trade, and contract assets.

      Non-current assets were 18,117 million yen (up 5,580 million yen from September 30, 2024). This was mainly due to an increase in Investment securities.

      As a result, Total assets were 82,014 million yen (up 2,209 million yen from September 30, 2024).

      (Liabilities)

      Current liabilities as of June 30, 2025 were 4,912 million yen (down 1,655 million yen from September 30, 2024). This was mainly due to a decrease in Accounts payable - other.

      In addition, Non-current liabilities were 3,303 million yen (up 1,454 million yen from September 30, 2024). This was mainly due to an increase in Other non-current liabilities.

      As a result, Total liabilities were 8,216 million yen (down 201 million yen from September 30, 2024).

      (Net assets)

      Net assets as of June 30, 2025 were 73,798 million yen (up 2,410 million yen from September 30, 2024). This was mainly due to an increases in Valuation difference on available-for-sale securities despite decrease in Retained earnings resulting from dividend payments.

   3. Qualitative information on consolidated business forecasts

Given significant short-term changes in the business environment surrounding the Group, the Company has difficulties in calculating the Group's earnings forecasts properly and reasonably, and therefore refrains from disclosing financial forecasts.