Q1 FY2026 Financial Summary [Japanese GAAP] (Unaudited)

Performance Overview

Celsys, Inc. reported sales of 2,803 million yen (up 16.7% YoY), operating income of 1,211 million yen (up 59.6% YoY), ordinary income of 1,213 million yen (up 61.7% YoY), and net income attributable to owners of the parent of 813 million yen (up 18.9% YoY) for the first quarter of FY2026 (January 1 to March 31, 2026). The strong performance was driven by steady growth in core services such as 'CLIP STUDIO PAINT,' resulting in a record-high for the quarter. The operating profit margin was 43.2% (an increase of 11.6 points YoY).

Financial Position and Dividend Status

Total assets increased to 8,435 million yen (up 525 million yen from the previous term-end), net assets rose to 4,668 million yen (up 334 million yen), and the equity ratio improved to 54.6%. On March 16, 2026, the company executed a share buyback of 1,500,000 shares to improve capital efficiency. The planned dividends include an interim dividend of 18 yen, a year-end dividend of 20 yen, totaling 38 yen for the year, representing an increase of 2 yen from the previous year.

Earnings Forecast and Future Outlook

The full-year forecast for FY2026 predicts sales of 9,963 million yen (up 5.2% YoY), operating income of 3,317 million yen (up 11.8% YoY), ordinary income of 3,282 million yen (up 11.8% YoY), and net income of 2,192 million yen (up 30.4% YoY). The progress rate for the second quarter cumulative results is 28.1% for sales and 36.5% for operating income. The company expects stable growth driven by its main subscription-based services and is actively enhancing value delivery through AI utilization.