Note: This document is a translated version for reference purposes only. Therefore, any discrepancy may occur with the Japanese original version. Please refer to the Japanese version if you find anything unclear. COLOPL, Inc. takes no responsibility for any problems of translation.
Consolidated Financial Results for the Three Months Ended December 31, 2025 (under Japanese GAAP)
February 4, 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 commence dividend payments: －
Preparation of supplementary material on quarterly financial results: Yes
Holding of quarterly financial results briefing: Yes (for institutional investors and analysts)
Consolidated financial results for the three months ended December 31, 2025 (from October 1, 2025 to December 31, 2025)
Consolidated operating results (Percentages indicate year-on-year changes.)
Net sales
Operating profit
Ordinary profit
Profit attributable to owners of parent
Three months ended
million yen
%
million yen
%
million yen
%
million yen
%
December 31, 2025
4,772
(10.2)
(86)
-
484
752.4
170
279.6
December 31, 2024
5,314
(5.6)
(730)
-
56
-
44
-
Note: Comprehensive income Three months ended December 31, 2025: (156) million yen (－%)
Three months ended December 31, 2024: 276 million yen (－%)
Basic earnings per share
Diluted earnings per share
Three months ended
yen
yen
December 31, 2025
1.32
-
December 31, 2024
0.35
-
(Note) Diluted earnings per share are not shown in the above table, as there were no residual shares.
Consolidated financial position
Total assets
Net assets
Equity ratio
As of
million yen
million yen
%
December 31, 2025
72,183
66,215
91.7
September 30, 2025
75,742
68,940
91.0
Reference: Shareholder's equity As of December 31, 2025: 66,209 million yen
As of September 30, 2025: 68,934 million yen
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
-
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.
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.
Significant changes in the scope of consolidation during the period: None
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.
Changes in accounting policies, changes in accounting estimates, and retrospective restatements
Changes in accounting policies due to revisions to accounting standards and other regulations: None
Changes in accounting policies due to other than (ⅰ): None
Changes in accounting estimates: None
Retrospective restatement: None
Number of issued shares (common shares)
Total number of shares issued at the end of the period (including treasury shares)
As of December 31, 2025
130,230,769
shares
As of September 30, 2025
130,230,769
shares
Number of treasury shares at the end of the period
As of December 31, 2025
1,778,974
shares
As of September 30, 2025
1,778,924
shares
Average number of shares during the period
Three months ended December 31, 2025 | 128,451,812 | shares | Three months ended December 31, 2024 | 128,365,806 | shares |
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
Consolidated Results for the Three Months Period Ended December 31, 2025 2
Analysis of Consolidated Business Results 2
Analysis of Consolidated Financial Position 2
Qualitative Information on Consolidated Business Forecasts 3
Quarterly Consolidated Financial Statements and Major Notes 4
Quarterly Consolidated Balance Sheets 4
Quarterly Consolidated Statements of Income and Quarterly Consolidated Statements of Comprehensive Income 5
Quarterly Consolidated Statements of Income 5
Quarterly Consolidated Statements of Comprehensive Income 6
Notes to Quarterly Consolidated Financial Statements 7
(Adoption of Accounting Treatment Specific to the Preparation of Quarterly Consolidated Financial Statements) 7
(Notes on Segment Information etc.) 7
(Notes on Significant Changes in the Amount of Shareholders' Equity) 8
(Notes on Going Concern Assumption) 8
(Notes on Quarterly Consolidated Statements of Cash Flows) 8
Consolidated Results for the Three Months Period Ended December 31, 2025
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 three months period ended December 31, 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 three months period ended December 31, 2025 were Net sales of 4,772 million yen (down 10.2% from the same period of the previous fiscal year), Operating loss of 86 million yen (Operating loss of 730
million yen in the same period of the previous fiscal year), and due to recording Foreign exchange gains, Ordinary profit of 484 million yen (up 752.4% from the same period of the previous fiscal year), and due to recording Provision for business
restructuring related to the career transition support program, etc., Profit attributable to owners of the parent of 170 million yen (up 279.6% from the same period of the previous fiscal year).
Operating results by segment are as follows.
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.)" performed steadily and 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 loss for the three months period ended December 31, 2025 stood at 4,681 million yen (down 10.6% from the same period of the previous fiscal year) and 54 million yen (Operating loss of 643 million yen in the same period of the previous fiscal year).
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 three months period ended December 31, 2025. 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 three months period ended December 31, 2025 stood at 90
million yen (up 20.4% from the same period of the previous fiscal year), and 32 million yen (Operating loss of 87 million yen in the same period of the previous fiscal year).
Analysis of Consolidated Financial Position (Assets)
Current assets as of December 31, 2025 were 60,516 million yen (down 3,754 million yen from September 30, 2025). This was mainly due to a decrease in Cash and deposits.
Non-current assets were 11,666 million yen (up 195 million yen from September 30, 2025). This was mainly due to an increase in Investment securities.
As a result, Total assets were 72,183 million yen (down 3,558 million yen from September 30, 2025).
(Liabilities)
Current liabilities as of December 31, 2025 were 5,087 million yen (down 557 million yen from September 30, 2025). This was due to a decrease in Accounts payable - other.
In addition, Non-current liabilities were 881 million yen (down 275 million yen from September 30, 2025). This was due to a decrease in Other non-current liabilities .
As a result, Total liabilities were 5,968 million yen (down 832 million yen from September 30, 2025).
(Net assets)
Net assets as of December 31, 2025 were 66,215 million yen (down 2,725 million yen from September 30, 2025). This was mainly due to a decrease in Retained earnings resulting from the payment of dividends.
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.
Quarterly Consolidated Financial Statements and Major Notes
Quarterly Consolidated Balance Sheets
(million yen)
As of September 30, 2025 As of December 31, 2025
Assets
Current assets
Cash and deposits
50,273
47,048
Accounts receivable - trade, and contract assets
3,805
3,616
Operational investment securities
8,720
8,768
Inventories
488
584
Other
1,248
770
Allowance for doubtful accounts
(265)
(271)
Total current assets
64,271
60,516
Non-current assets
Property, plant and equipment
1,498
1,421
Intangible assets
33
38
Investments and other assets
Investment securities
8,249
8,474
Other
1,688
1,733
Allowance for doubtful accounts
(0)
(0)
Total investments and other assets
9,938
10,207
Total non-current assets
11,470
11,666
Total assets
75,742
72,183
Liabilities
Current liabilities
Accounts payable - other
1,810
1,192
Income taxes payable
767
199
Provision for business restructuring
-
273
Other
3,065
3,422
Total current liabilities
5,644
5,087
Non-current liabilities
Asset retirement obligations
720
681
Other
436
200
Total non-current liabilities
1,156
881
Total liabilities
6,801
5,968
Net assets
Shareholders' equity
Share capital
6,656
6,656
Capital surplus
6,394
6,394
Retained earnings
58,891
56,492
Treasury shares
(4,645)
(4,645)
Total shareholders' equity
67,295
64,896
Accumulated other comprehensive income
Valuation difference on available-for-sale
securities
1,383
1,047
Foreign currency translation adjustment
255
264
Total accumulated other comprehensive income
1,638
1,312
Non-controlling interests
6
5
Total net assets
68,940
66,215
Total liabilities and net assets
75,742
72,183
Quarterly Consolidated Statements of Income and Quarterly Consolidated Statements of Comprehensive Income (Quarterly Consolidated Statements of Income)
(million yen)
Three months ended December 31, 2024
Three months ended December 31, 2025
Net sales
5,314
4,772
Cost of sales
4,281
3,695
Gross profit
1,033
1,076
Selling, general and administrative expenses
1,763
1,163
Operating loss
(730)
(86)
Non-operating income
Interest income
97
115
Foreign exchange gains
676
442
Gain on sale of investment securities
7
10
Miscellaneous income
14
25
Total non-operating income
796
594
Non-operating expenses
Interest expenses
2
1
Commission expenses
-
8
Loss on sale of investment securities
4
6
Miscellaneous losses
2
6
Total non-operating expenses
9
22
Ordinary profit
56
484
Extraordinary income
Gain on sale of investment securities
-
58
Total extraordinary income
-
58
Extraordinary losses
Provision for business restructuring
-
273
Total extraordinary losses
-
273
Profit before income taxes
56
269
Income taxes
12
100
Profit
44
169
Loss attributable to non-controlling interests
(0)
(0)
Profit attributable to owners of parent
44
170
(Quarterly Consolidated Statements of Comprehensive Income)
(million yen)
Three months ended December 31, 2024
Three months ended December 31, 2025
Profit
44
169
Other comprehensive income
Valuation difference on available-for-sale securities
348
(335)
Foreign currency translation adjustment
(117)
9
Total other comprehensive income
231
(326)
Comprehensive income
276
(156)
Comprehensive income attributable to
Comprehensive income attributable to owners of parent
276 (156)
Comprehensive income attributable to non-controlling
interests
0
(0)
Notes to Quarterly Consolidated Financial Statements
(Adoption of Accounting Treatment Specific to the Preparation of Quarterly Consolidated Financial Statements)
(Calculation of tax expense)
Tax expenses are calculated by reasonably estimating the effective tax rate after applying tax effect accounting to income before income taxes for the consolidated fiscal year, including the first quarter under review, and multiplying quarterly income before income taxes by the estimated effective tax rate.
(Notes on Segment Information etc.) [Segment information]
I For the three months ended December 31, 2024 (October 1, 2024 to December 31, 2024)
Information on net sales and income or loss by reportable segment
(million yen)
Reportable segment
Adjustment (Note 1)
Amount recorded in Consolidated Financial
Statements (Note 2)
Entertainment Business
Investment and Development Business
Total
Net sales
Sales to external customers
5,239
75
5,314
-
5,314
Intersegment sales and transfers
-
-
-
-
-
Total
5,239
75
5,314
-
5,314
Segment loss
(643)
(87)
(731)
0
(730)
(Note) 1. An adjustment in the segment loss area represents the deduction of intersegment transactions.
Segment loss has been adjusted to be consistent with the Operating loss reported in the consolidated statements of income.
Ⅱ For the three months ended December 31, 2025 (October 1, 2025 to December 31, 2025)
Information on net sales and income or loss by reportable segment
(million yen)
Reportable segment
Adjustment (Note 1)
Amount recorded in Consolidated Financial
Statements (Note 2)
Entertainment Business
Investment and Development Business
Total
Net sales
Sales to external customers
4,681
90
4,772
-
4,772
Intersegment sales and transfers
-
-
-
-
-
Total
4,681
90
4,772
-
4,772
Segment loss
(54)
(32)
(87)
0
(86)
(Note) 1. An adjustment in the segment loss area represents the deduction of intersegment transactions.
Segment loss has been adjusted to be consistent with the Operating loss reported in the consolidated statements of income.
(Notes on Significant Changes in the Amount of Shareholders' Equity)
Not applicable.
(Note on Going Concern Assumption)
Not applicable.
(Notes on Quarterly Consolidated Statements of Cash Flows)
The Group has not prepared a quarterly consolidated cash flow statement for the first quarter consolidated cumulative period. Depreciation expenses for the first quarter consolidated cumulative period (including Depreciation expenses for Intangible fixed assets excluding Goodwill) are as follows.
Three months ended December 31, 2024 Three months ended December 31, 2025
Depreciation 70 million yen 93 million yen