For the third quarter of the fiscal year ending December 2026, consolidated net sales were 8,736 million yen, up 17.1% year-over-year. Operating income was 281 million yen, and net income attributable to owners of parent for the quarter was 668 million yen. By segment, Entertainment reported net sales of 6,954 million yen and segment profit of 595 million yen; Rights & Media reported net sales of 1,782 million yen and segment profit of 42 million yen. There are no revisions to the full-year forecasts or dividend forecasts. Financial position: total assets 14,596 million yen, net assets 7,514 million yen, equity ratio 48.2%.<\/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":"4772","jir_company_name":"SM ENTERTAINMENT JAPAN Co.,Ltd.","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-11-04","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/11\/4772-20261104-01.pdf","jir_short_summary":"For the third quarter of the fiscal year ending December 2026, consolidated net sales were 8,736 million yen, up 17.1% year-over-year. Operating income was 281 million yen, and net income attributable to owners of parent for the quarter was 668 million yen. By segment, Entertainment reported net sales of 6,954 million yen and segment profit of 595 million yen; Rights & Media reported net sales of 1,782 million yen and segment profit of 42 million yen. There are no revisions to the full-year forecasts or dividend forecasts. Financial position: total assets 14,596 million yen, net assets 7,514 million yen, equity ratio 48.2%.","jir_summary":"### Overview of Performance\nDuring this quarter, while the domestic and international live entertainment markets remained robust, intensified competition in broadcasting and media and rising costs were observed. We proactively scheduled fan club events and solo\/unit performances centered on the Entertainment business. Net sales increased significantly year-over-year, and operating income, ordinary income, and net income all achieved substantial increases. By segment, Entertainment performed strongly; Rights & Media experienced a decline in profit due to external factors, but overall profitability was maintained.\n\n### Financial Position and Earnings Outlook\nTotal assets are approximately 1,459.6 hundred million yen (14,596 million yen), and net assets are approximately 751.4 hundred million yen (7,514 million yen), with an equity ratio of 48.2%, indicating sound financials. There is no change to the most recent full-year outlook. There is also no change to the dividend forecast. While an increase in current assets, such as cash and deposits, is notable, dividend payments from retained earnings affected changes in shareholders' equity. Considering uncertainty in market conditions, we will continue to enforce risk diversification and rigorous cost management.","jir_financial_highlights":"Net Sales: 8,736 million yen (Year-over-Year +17.1%)\nOperating Income: 281 million yen (Year-over-Year +24.9%)\nOrdinary Income: 325 million yen (Year-over-Year +37.5%)\nNet Income Attributable to Owners of Parent (Quarter): 668 million yen (Year-over-Year +45.1%)\nTotal Assets: 14,595 million yen (Quarter-end vs Prior-period-end +62 million yen)\nNet Assets: 7,514 million yen (Quarter-end vs Prior-period-end -407 million yen)","jir_category":"","jir_hashtags":"#SMEntertainmentJapan, #Earnings, #Quarterly, #Entertainment, #FinancialResults","jir_key_figures":"Net Sales 8,736 million yen (Year-over-Year +17.1%)\nOperating Income 281 million yen (Year-over-Year +24.9%)\nNet Income Attributable to Owners of Parent (Quarter) 668 million yen (Year-over-Year +45.1%)","jir_meta_title":"SM ENTERTAINMENT JAPAN Co.,Ltd. | FY2026 Q3 Financial Summary \u2014 Net Sales 8,736 million yen (+17.1%)","jir_meta_description":"Summary of SM ENTERTAINMENT JAPAN Co.,Ltd.'s FY2026 Q3 financial results: net sales and profit trends, segment performance, financial position, and full-year outlook status.","jir_og_title":"SM ENTERTAINMENT JAPAN Co.,Ltd. Announces Q3 Financial Results","jir_og_description":"Key points of FY2026 Q3 results: net sales 8,736 million yen, operating income 281 million yen, net income 668 million yen. Analysis of segment performance and financial position.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":58721,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"financial_summary","footnotes":""},"sector":[],"importance":[],"class_list":["post-140621","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n