{"id":104293,"date":"2026-08-14T16:34:20","date_gmt":"2026-08-14T07:34:20","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/7793-20260814-01_wp_financial_summary\/"},"modified":"2026-08-14T16:34:20","modified_gmt":"2026-08-14T07:34:20","slug":"7793-20260814-01_wp_financial_summary","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-7793\/ir\/7793-20260814-01_wp_financial_summary\/","title":{"rendered":"Image &#038; Magic Co., Ltd. 2026 Fiscal Year Interim (Second Quarter) Financial Summary [Japan GAAP] (Consolidated)"},"content":{"rendered":"<p>Interim period net sales were 5,148,230 thousand yen (YoY +17.6%), operating income 242,370 thousand yen (YoY +16.6%), and interim net income 164,331 thousand yen (YoY +41.4%). Dividend forecast remains unchanged; next full-year forecast unchanged. No treasury stock acquisitions noted.<\/p>\n","protected":false},"comment_status":"open","ping_status":"closed","template":"","meta":{"Ticker":"","DATE":"","longName":"","company_name_ja":"","fullTimeEmployees":0,"address":"","phone":"","website":"","industry":"","sector":"","regularMarketPrice":0,"financialCurrency":"","marketCap":0,"fiftyTwoWeekLow":0,"fiftyTwoWeekHigh":0,"epsTrailingTwelveMonths":0,"epsForward":0,"bookValue":0,"totalRevenue":0,"OperatingIncome":0,"operatingMargins":0,"NetIncome":0,"profitMargins":0,"ebitda":0,"trailingPE":0,"forwardPE":0,"priceToBook":0,"returnOnEquity":0,"recommendationMean":0,"recommendationKey":"","targetMeanPrice":0,"numberOfAnalystOpinions":0,"analyst_earnings_data":"","dividendRate":0,"dividendYield":0,"payoutRatio":0,"totalEsg":0,"environmentScore":0,"socialScore":0,"governanceScore":0,"title":"","providerPublishTime":"","link":"","longBusinessSummary":"","longBusinessSummary_ja":"","quarterly_revenue":0,"quarterly_net_income":0,"quarterly_operating_profit":0,"enterprise_value":0,"company_officer_1_name":"","company_officer_1_title":"","company_officer_2_name":"","company_officer_2_title":"","company_officer_3_name":"","company_officer_3_title":"","company_officer_4_name":"","company_officer_4_title":"","company_officer_5_name":"","company_officer_5_title":"","company_officers_update_time":"","get_dividend_history_year1":0,"get_dividend_history_year2":0,"get_dividend_history_year3":0,"get_dividend_history_year4":0,"get_dividend_history_year5":0,"get_dividend_history_year6":0,"get_dividend_history_year7":0,"get_dividend_history_year8":0,"get_dividend_history_year9":0,"get_dividend_history_year10":0,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"jir_stock_code":"7793","jir_company_name":"Image & Magic Co., Ltd.","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-08-14","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/08\/7793-20260814-01.pdf","jir_short_summary":"Interim period net sales were 5,148,230 thousand yen (YoY +17.6%), operating income 242,370 thousand yen (YoY +16.6%), and interim net income 164,331 thousand yen (YoY +41.4%). Dividend forecast remains unchanged; next full-year forecast unchanged. No treasury stock acquisitions noted.","jir_summary":"### Overview of Operating Results\nThe company operates on-demand print solutions as a single segment, achieving interim period net sales of 5,148,230 thousand yen, a 17.6% year-over-year growth. Demand for on-demand print services and solution services expanded, with all indicators surpassing the previous year. Operating income and ordinary income increased, and interim net income rose substantially.\n\n### Financial Position and Cash Flows\nCurrent assets were 2,033,516 thousand yen and net assets were 2,043,481 thousand yen, with an equity ratio of 58.4%. Cash and deposits decreased, but fixed assets increased due to a rise in tangible fixed assets. Operating cash flow was negative 42,895 thousand yen, investing cash flow negative 353,758 thousand yen, and financing cash flow negative 218,898 thousand yen, with overall net outflows continuing.","jir_financial_highlights":"Net sales: 5,148,230\u5343\u5186 (YoY +17.6%)\nOperating income: 242,370\u5343\u5186 (YoY +16.6%)\nOrdinary income: 245,086\u5343\u5186 (YoY +17.2%)\nInterim net income: 164,331\u5343\u5186 (YoY +41.4%)\nInterim earnings per share: 66.15 yen (YoY)","jir_category":"","jir_hashtags":"#ImageAndMagic, #FinancialResults","jir_key_figures":"Net sales: 5,148,230\u5343\u5186 (YoY +17.6%)\nOperating income: 242,370\u5343\u5186 (YoY +16.6%)\nInterim net income: 164,331\u5343\u5186 (YoY +41.4%)","jir_meta_title":"Image & Magic Co., Ltd. 2026 Interim Quarter 2 Financial Results | Net Sales 5,148,230 thousand yen, Net Income 164,331 thousand yen","jir_meta_description":"Highlights of Image & Magic Co., Ltd.'s Q2 2026 financial results. Net sales increased 17.6% year over year to 5,148,230 thousand yen; profits rose significantly with interim net income at 164,331 thousand yen. Outlook and dividend forecast unchanged.","jir_og_title":"Image & Magic Q2 Financial Results | Net Sales 5,148,230 thousand yen, Net Income 164,331 thousand yen","jir_og_description":"Image & Magic's interim results show expanding net sales YoY. Operating income and ordinary income rose steadily. Dividend forecast unchanged; full-year outlook unchanged.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[{\"jir_chart_id\": \"revenue_trend\", \"jir_chart_type\": \"line\", \"jir_chart_title\": \"Net Sales Trend\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"line\\\",\\\"data\\\":{\\\"labels\\\":[\\\"2025\/12\\\",\\\"2026\/06\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Net Sales\\\",\\\"data\\\":[4375.89,5148.23]}]}}\"}, {\"jir_chart_id\": \"operating_profit_trend\", \"jir_chart_type\": \"line\", \"jir_chart_title\": \"Operating Income Trend\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"line\\\",\\\"data\\\":{\\\"labels\\\":[\\\"2025\/12\\\",\\\"2026\/06\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Operating Income\\\",\\\"data\\\":[207.79,242.37]}]}}\"}, {\"jir_chart_id\": \"net_income_trend\", \"jir_chart_type\": \"line\", \"jir_chart_title\": \"Interim Net Income Trend\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"line\\\",\\\"data\\\":{\\\"labels\\\":[\\\"2025\/12\\\",\\\"2026\/06\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Interim Net Income\\\",\\\"data\\\":[116.20,164.33]}]}}\"}]","ir_related_company":60491,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"financial_summary","footnotes":""},"sector":[],"importance":[],"class_list":["post-104293","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Image &amp; 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