Consolidated Financial Results for the Six Months Ended March 31, 2026 (under Japanese GAAP)（249KB）

May 7, 2026

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 file semi-annual securities report: May 13, 2026

Scheduled date to commence dividend payments: －

Preparation of supplementary material on semi-annual financial results: Yes

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

(Figures of less than one million are rounded down.)

1. Consolidated Financial Results for the Six Months Ended March 31, 2026 (from October 1, 2025 to March 31, 2026)

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

      	Net sales		Operating profit		Ordinary profit		Profit attributable to owners of parent
      Six months ended	million yen	%	million yen	%	million yen	%	million yen	%
      March 31, 2026	10,088	(28.2)	533	(62.3)	1,435	(29.2)	825	364.0
      March 31, 2025	14,043	10.6	1,413	301.1	2,025	151.4	177	0.5

      (Note) Comprehensive income Six months ended March 31, 2026: 122 million yen (up 56.6%)

      Six months ended March 31, 2025: 77 million yen (up 242.5%)

      	Basic earnings per share	Diluted earnings per share
      Six months ended	yen	yen
      March 31, 2026	6.42	-
      March 31, 2025	1.39	-

      (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	%
   March 31, 2026	71,954	66,543	92.5
   September 30, 2025	75,742	68,940	91.0

   Reference: Shareholders' equity As of March 31, 2026: 66,536 million yen

   As of September 30, 2025: 68,934 million yen

2. Cash dividends

   	Dividend per share
   	First quarter-end	Second quarter-end	Third quarter-end	Fiscal year-end	Annual
   	yen	yen	yen	yen	yen
   Fiscal year ended September 30, 2025	-	0.00	-	20.00	20.00
   Fiscal year ending September 30, 2026	-	0.00
   Fiscal year ending September 30, 2026 (forecast)			-	-	-

   (Note) Revisions to the forecast of cash dividends most recently announced: None Dividends for the fiscal year ending September 30, 2026, are not yet decided.

3. Consolidated Financial Forecast for the Fiscal Year Ending September 30, 2026 (from October 1, 2025 to September 30, 2026) 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 semi-annual consolidated financial statements: Yes

      (Note) For details, please refer to "2. Semi-annual Consolidated Financial Statements and Major Notes (4) Notes to Semi-annual Consolidated Financial Statements (Adoption of Accounting Treatment Specific to the Preparation of Semi-annual Consolidated Financial Statements)" on page 8 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: None

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

      3. Changes in accounting estimates: None

      4. Retrospective restatement: None

   4. Number of issued shares (common shares)

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

         As of March 31, 2026

         130,346,707

         shares

         As of September 30, 2025

         130,230,769

         shares

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

         As of March 31, 2026

         1,779,044

         shares

         As of September 30, 2025

         1,778,924

         shares

      3. Average number of shares during the period

Semi-annual financial results reports are exempt from review conducted by certified public accountants or an audit firm 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 Six Months Ended March 31, 2026 2

   1. Analysis of consolidated business results 2

   2. Analysis of consolidated financial position 2

   3. Qualitative information on consolidated business forecasts 3

2. Semi-annual Consolidated Financial Statements and Major Notes 4

   1. Semi-annual Consolidated Balance Sheets 4

   2. Semi-annual Consolidated Statements of Income and Semi-annual Consolidated Statements of Comprehensive Income 5

      Semi-annual Consolidated Statements of Income 5

      Semi-annual Consolidated Statements of Comprehensive Income 6

   3. Semi-annual Consolidated Statements of Cash Flows 7

   4. Notes to Semi-annual Consolidated Financial Statements 8

(Adoption of Accounting Treatment Specific to the Preparation of Semi-annual Consolidated Financial Statements) 8

(Notes on Segment Information, etc.) 8

(Notes on Significant Changes in the Amount of Shareholders' Equity) 8

(Notes on Going Concern Assumption) 8

1. Consolidated Results for the Six Months Ended March 31, 2026

   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 six months ended March 31, 2026, 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 six months ended March 31, 2026 were Net sales of 10,088 million yen (down 28.2% from the same period of the previous fiscal year), Operating profit of 533 million yen (down 62.3% from the same period of the previous fiscal year), Ordinary profit of 1,435 million yen (down 29.2% from the same period of the previous fiscal year), and Profit attributable to owners of parent of 825 million yen (up 364.0% from the same period of 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, "DRAGON QUEST WALK (planning and production: SQUARE ENIX CO., LTD., Development:

         COLOPL, Inc.)" continued to contribute to the Group's consolidated financial results. Furthermore, although the group

         implemented service operations to enhance user engagement across various titles, Net sales decreased due to a decline in sales accompanying the extension of the distribution period for some existing titles. Conversely, advertising expenses decreased due to a group-wide cost review.

         As a result, consolidated Net sales and Operating profit for the six months ended March 31, 2026 stood at 9,820 million yen (down 18.2% from the same period of the previous fiscal year) and 655 million yen (Operating loss of 167 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 Group's funds generated income from the sale of Operational investment securities for the six months ended March 31, 2026, but this was impacted by a decrease in reaction to a large-scale project in the previous year. In addition, impairment losses were recorded on a portion of Operational investment securities held.

         As a result, consolidated Net sales and Operating loss for the six months ended March 31, 2026 stood at 268 million yen (down 86.8% from the same period of the previous fiscal year) and 123 million yen (Operating profit of 1,579 million yen in the same period of the previous fiscal year), respectively.

   2. Analysis of consolidated financial position

      1. Status of Assets, Liabilities and Net assets (Assets)

         Current assets as of March 31, 2026 were 60,796 million yen (down 3,474 million yen from September 30, 2025). This was mainly due to a decrease in Cash and deposits

         Non-current assets were 11,157 million yen (down 312 million yen from September 30, 2025). This was mainly due to a decrease in Investment securities.

         As a result, total assets were 71,954 million yen (down 3,787 million yen from September 30, 2025).

         (Liabilities)

         Current liabilities as of March 31, 2026 were 4,710 million yen (down 933 million yen from September 30, 2025). This was mainly due to a decrease in Accounts payable - other.

         In addition, Non-current liabilities were 700 million yen (down 456 million yen from September 30, 2025). This was mainly due to a decrease in Other non-current liabilities.

         As a result, total liabilities were 5,411 million yen (down 1,390 million yen from September 30, 2025).

         (Net assets)

         Net assets as of March 31, 2026 were 66,543 million yen (down 2,397 million yen from September 30, 2025). This was mainly due to a decrease in Retained earnings resulting from the payment of dividends.

      2. Status of cash flows

      The balance of cash and cash equivalents at the end of the six months ended March 31, 2026 decreased 2,348 million yen from the end of the previous fiscal year, to 43,300 million yen.

      The status of each of the cash flow segments and contributing factors for changes during the six months ended March 31, 2026 are as follows.

      (Cash flows from operating activities)

      Net cash decreased by 82 million yen in operating activities during the six months ended March 31, 2026 (increase of 2,021 million yen during the same period of the previous fiscal year). The main cash outflow was (620) million yen in Foreign exchange losses (gains) and (613) million yen in Income taxes refund (paid), which offset 1,228 million yen in Profit before income taxes.

      (Cash flows from investing activities)

      Net cash increased by 150 million yen in investing activities during the six months ended March 31, 2026 (decrease of 1,450 million yen during the same period of the previous fiscal year). The main cash inflow was 1,960 million yen in proceeds from withdrawal of time deposits and (1,290) million yen in purchase of investment securities.

      (Cash flows from financing activities)

      Net cash decreased by 2,898 million yen in financing activities during the six months ended March 31, 2026 (decrease of 2,896 million yen during the same period of the previous fiscal year). The main cash outflow was (2,565) million yen in Dividends paid.

   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.

2. Semi-annual Consolidated Financial Statements and Major Notes

   1. Semi-annual Consolidated Balance Sheets

      (million yen)

      As of September 30, 2025 As of March 31, 2026

      Assets

      Current assets
      Cash and deposits	50,273	46,893
      Accounts receivable - trade, and contract assets	3,805	3,114
      Operational investment securities	8,720	9,118
      Inventories	488	738
      Other	1,248	1,202
      Allowance for doubtful accounts	(265)	(270)
      Total current assets	64,271	60,796
      Non-current assets
      Property, plant and equipment	1,498	1,450
      Intangible assets	33	39
      Investments and other assets
      Investment securities	8,249	7,917
      Other	1,688	1,750
      Allowance for doubtful accounts	(0)	(0)
      Total investments and other assets	9,938	9,668
      Total non-current assets	11,470	11,157
      Total assets	75,742	71,954
      Liabilities
      Current liabilities
      Accounts payable - other	1,810	1,338
      Income taxes payable	767	495
      Other	3,065	2,876
      Total current liabilities	5,644	4,710
      Non-current liabilities
      Asset retirement obligations	720	682
      Other	436	18
      Total non-current liabilities	1,156	700
      Total liabilities	6,801	5,411
      Net assets
      Shareholders' equity
      Share capital	6,656	6,680
      Capital surplus	6,394	6,418
      Retained earnings	58,891	57,147
      Treasury shares	(4,645)	(4,645)
      Total shareholders' equity	67,295	65,600
      Accumulated other comprehensive income
      Valuation difference on available-for-sale securities	1,383	638
      Foreign currency translation adjustment	255	297
      Total accumulated other comprehensive income	1,638	935
      Non-controlling interests	6	6
      Total net assets	68,940	66,543
      Total liabilities and net assets	75,742	71,954

   2. Semi-annual Consolidated Statements of Income and Semi-annual Consolidated Statements of Comprehensive Income (Semi-annual Consolidated Statements of Income)

(million yen)

(Semi-annual Consolidated Statements of Comprehensive Income)

(million yen)

Six months ended March 31, 2025

Six months ended March 31, 2026

Comprehensive income attributable to owners of parent

79 122

Comprehensive income attributable to non-controlling

interests

(1)

(0)

Other, net 1 (89)

Collection of investment in capital of subsidiaries and affiliates

43 －

Net cash provided by (used in) investing activities (1,450) 150

(4) Notes to Semi-annual Consolidated Financial Statements

(Adoption of Accounting Treatment Specific to the Preparation of Semi-annual Consolidated Financial Statements)

(Calculation of tax expense)

Tax expenses are calculated by reasonably estimating the effective tax rate after applying tax effect accounting to profit before income taxes for the consolidated fiscal year, including the semi-annual consolidated fiscal year under review, and multiplying profit before income taxes by the estimated effective tax rate.

(Notes on Segment Information, etc.) [Segment information]

Ⅰ For the six months ended March 31, 2025 (October 1, 2024 to March 31, 2025)

Information on net sales and income or loss by reportable segment

(Note) 1. An adjustment in the segment profit (loss) area represents the deduction of intersegment transactions.

2. Segment profit (loss) has been adjusted to be consistent with the operating profit reported in the semi-annual consolidated statements of income.

Ⅱ For the six months ended March 31, 2026 (October 1, 2025 to March 31, 2026)

Information on net sales and income or loss by reportable segment

(Note) 1. An adjustment in the segment profit (loss) area represents the deduction of intersegment transactions.

2. Segment profit (loss) has been adjusted to be consistent with the operating profit reported in the semi-annual consolidated statements of income.

(Notes on Significant Changes in the Amount of Shareholders' Equity)

Not applicable.

(Note on Going Concern Assumption)

Not applicable.