For the second quarter of the fiscal year ending February 2027, revenue was 1,721 million yen (YoY -7.5%), operating income was 33 million yen, ordinary income was 35 million yen, and an interim net loss of 15 million yen was recorded. The full-year earnings forecast has been revised and disclosed. Financial position: net assets 505 million yen, equity ratio 46.9%. Dividend policy: TBD.<\/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,"price_fetched_at":"","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":"3223","jir_company_name":"SLD Entertainment, Inc.","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-10-15","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/10\/3223-20261015-02.pdf","jir_short_summary":"For the second quarter of the fiscal year ending February 2027, revenue was 1,721 million yen (YoY -7.5%), operating income was 33 million yen, ordinary income was 35 million yen, and an interim net loss of 15 million yen was recorded. The full-year earnings forecast has been revised and disclosed. Financial position: net assets 505 million yen, equity ratio 46.9%. Dividend policy: TBD.","jir_summary":"### Overview of Performance\nRevenue for the second quarter decreased year-on-year, and both operating and ordinary income declined significantly. Interim net income turned to a loss, and net assets decreased compared with the end of the previous fiscal year. While the interim financial position shows stability with total assets of 1,077 million yen and an equity ratio of 46.9%, the recognition of an interim net loss has put pressure on shareholders' equity.\n\n### Outlook and Key Points\nThe full-year earnings forecast has been revised and announced separately. The dividend forecast remains TBD, and there is currently no announcement of a new dividend policy from a capital policy perspective. On the business side, the company plans to continue seeking revenue contributions from both the foodservice and content planning service segments. The company aims to restore profitability through DX promotion and cost reduction.","jir_financial_highlights":"Revenue: 1,721,949 (Year-over-Year -7.5%)\nOperating Income: 33,014 (Year-over-Year -63.1%)\nOrdinary Income: 35,141 (Year-over-Year -62.3%)\nInterim Net Income: -15,052 (Year-over-Year change: increase\/decrease of (82) million yen (turned to loss))\nTotal Assets: 1,077,669 (Compared with the end of the previous fiscal year +70 million yen)","jir_category":"","jir_hashtags":"#SLDEntertainment, #EarningsReport","jir_key_figures":"Revenue: 1,721,949 thousand yen (Year-over-Year -7.5%)\nOperating Income: 33,014 thousand yen (Year-over-Year -63.1%)\nInterim Net Income: -15,052 thousand yen (Previous year same period: 82,325 thousand yen profit)","jir_meta_title":"SLD Entertainment, Inc. Second Quarter Financial Summary for FY Ending Feb 2027 | Revenue 1,721 million yen","jir_meta_description":"Summary of SLD Entertainment, Inc.'s second quarter financial summary for the fiscal year ending February 2027: trends in revenue and profits, financial position, revision to full-year forecasts, and dividend policy TBD.","jir_og_title":"SLD Entertainment, Inc. Second Quarter Financial Summary | Revenue 1,721 million yen","jir_og_description":"SLD Entertainment, Inc.'s financial summary for the second quarter of the fiscal year ending February 2027, including revenue and profit trends, financial position, revised full-year forecasts, and dividend TBD.","jir_og_image_url":"\/assets\/og\/company-financial_summary.jpg","jir_chart_data_collection":"[{\"jir_chart_id\": \"revenue_trend\", \"jir_chart_type\": \"line\", \"jir_chart_title\": \"Revenue Trend\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"line\\\",\\\"data\\\":{\\\"labels\\\":[\\\"2025\/3\\\",\\\"2025\/8\\\",\\\"2026\/3\\\",\\\"2026\/8\\\",\\\"2027\/2\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Revenue\\\",\\\"data\\\":[1862,1857,0,0,1722],\\\"borderColor\\\":\\\"#3e95cd\\\",\\\"fill\\\":false}]},\\\"options\\\":{}}\"}, {\"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\/3\\\",\\\"2025\/8\\\",\\\"2026\/3\\\",\\\"2026\/8\\\",\\\"2027\/2\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Operating Income\\\",\\\"data\\\":[895,? ,110,33,33],\\\"borderColor\\\":\\\"#8e5ea2\\\",\\\"fill\\\":false}]},\\\"options\\\":{}}\"}, {\"jir_chart_id\": \"margin_analysis\", \"jir_chart_type\": \"line\", \"jir_chart_title\": \"Operating Margin & Ordinary Income Margin\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"line\\\",\\\"data\\\":{\\\"labels\\\":[\\\"2025\/3\\\",\\\"2025\/8\\\",\\\"2026\/3\\\",\\\"2026\/8\\\",\\\"2027\/2\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Operating Margin\\\",\\\"data\\\":[48.1,45.6,4.9,2.0,1.9],\\\"borderColor\\\":\\\"#3cba9f\\\",\\\"fill\\\":false}]},\\\"options\\\":{}}\"}]","ir_related_company":61265,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"financial_summary","footnotes":""},"sector":[],"importance":[],"class_list":["post-131422","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n