{"id":153034,"date":"2026-11-14T20:05:31","date_gmt":"2026-11-14T11:05:31","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/3661-20261113-02_wp_financial_summary\/"},"modified":"2026-11-14T20:05:31","modified_gmt":"2026-11-14T11:05:31","slug":"3661-20261113-02_wp_financial_summary","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-3661\/ir\/3661-20261113-02_wp_financial_summary\/","title":{"rendered":"m-up holdings, Inc. Second Quarter (Interim) Financial Summary [Japanese GAAP] (Consolidated)"},"content":{"rendered":"<p>In the interim consolidated results, revenue was 19,016 hundred million yen, up 25.9% year-over-year; operating income was 3,216 hundred million yen; ordinary income was 3,301 hundred million yen; and net income attributable to owners of parent for the interim period was 1,634 hundred million yen. Full-year forecasts are maintained at revenue of 36,000 hundred million yen, operating income of 5,800 hundred million yen, ordinary income of 6,000 hundred million yen, and net income of 3,500 hundred million yen. The company is strengthening its fan platform and advancing diverse fan engagement initiatives.<\/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":"3661","jir_company_name":"m-up holdings, Inc.","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-11-13","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/11\/3661-20261113-02.pdf","jir_short_summary":"In the interim consolidated results, revenue was 19,016 hundred million yen, up 25.9% year-over-year; operating income was 3,216 hundred million yen; ordinary income was 3,301 hundred million yen; and net income attributable to owners of parent for the interim period was 1,634 hundred million yen. Full-year forecasts are maintained at revenue of 36,000 hundred million yen, operating income of 5,800 hundred million yen, ordinary income of 6,000 hundred million yen, and net income of 3,500 hundred million yen. The company is strengthening its fan platform and advancing diverse fan engagement initiatives.","jir_summary":"### Performance Overview\nDuring the second quarter consolidated accounting period, m-up holdings, Inc. recorded a substantial year-over-year increase in revenue while profit levels were flat or slightly down due to increased expenses in parts of the content business. The core operations are the content business centered on fan clubs and fan sites and the electronic ticketing business, with emphasis on strengthening measures linked to live events and expanding EC\/official trading. For the full year, the company forecasts revenue of 36,000 hundred million yen, operating income of 5,800 hundred million yen, ordinary income of 6,000 hundred million yen, and net income attributable to owners of parent of 3,500 hundred million yen.\n\n### Business Strategy Focus and Financial Stability\nThe company is strengthening a subscription-based revenue foundation built on fan site operations and promoting maximization of the \"fan platform\" by cross-linking fan sites, electronic ticketing, and EC. It is advancing multilingual support and expanded payment options for overseas expansion and reinforcing security measures, aiming to improve group-wide profitability and cost control. Cash and cash equivalents total 14,227 hundred million yen, and total assets are 34,704 hundred million yen.","jir_financial_highlights":"Revenue: 19,016 hundred million yen (Year-over-Year 25.9% increase)\nOperating Income: 3,216 hundred million yen (Year-over-Year 19.1% increase)\nOrdinary Income: 3,301 hundred million yen (Year-over-Year 18.2% increase)\nNet Income Attributable to Owners of Parent (Interim): 1,634 hundred million yen (Year-over-Year 3.8% decrease)\nFull-year Revenue: 36,000 hundred million yen (Prior Fiscal Year 13.5% increase)\nFull-year Operating Income: 5,800 hundred million yen (Prior Fiscal Year 15.9% increase)\nInterim Net Income Per Share: yen23.45 (Unknown)","jir_category":"","jir_hashtags":"#m-up_holdings, #Earnings, #FanPlatform","jir_key_figures":"Revenue: 19,016 hundred million yen (Year-over-Year 25.9% increase)\nFull-year Revenue: 36,000 hundred million yen (Prior Fiscal Year 13.5% increase)\nNet Income Attributable to Owners of Parent (Interim): 1,634 hundred million yen (Year-over-Year -3.8%)","jir_meta_title":"m-up holdings, Inc. Second Quarter Earnings\uff5cRevenue 19,016 hundred million yen, +25.9% YoY","jir_meta_description":"Key points of m-up holdings, Inc.'s second quarter results for the fiscal year ending March 2027: revenue and profit trends, segment movements, full-year outlook, and strategy. Focus on strengthening the fan platform and potential overseas expansion.","jir_og_title":"Analysis of m-up holdings, Inc. Second Quarter Results\uff5cRevenue Growth, Full-year Outlook Maintained","jir_og_description":"m-up holdings, Inc.'s second quarter revenue rose 25.9% to 19,016 hundred million yen, with the full-year outlook unchanged. Strengthening fan site integration and expanding digital services are core to performance.","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\": \"Revenue Trend\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"line\\\",\\\"data\\\":{\\\"labels\\\":[\\\"2026\/9\\\",\\\"2027\/3\\\",\\\"2027\/9\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Revenue (hundred million yen)\\\",\\\"data\\\":[15207,19016,?]}]},\\\"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\\\":[\\\"2026\/9\\\",\\\"2027\/3\\\",\\\"2027\/9\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Operating Income (hundred million yen)\\\",\\\"data\\\":[2701,3216,?]}]},\\\"options\\\":{}}\"}, {\"jir_chart_id\": \"segment_revenue_breakdown\", \"jir_chart_type\": \"bar\", \"jir_chart_title\": \"Segment Revenue Breakdown\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"bar\\\",\\\"data\\\":{\\\"labels\\\":[\\\"Content Business\\\",\\\"EC Business\\\",\\\"Electronic Tickets\\\",\\\"Other\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Revenue (hundred million yen)\\\",\\\"data\\\":[161,? ,2600,24]}]},\\\"options\\\":{}}\"}, {\"jir_chart_id\": \"margin_analysis\", \"jir_chart_type\": \"bar\", \"jir_chart_title\": \"Segment Margin Analysis\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"bar\\\",\\\"data\\\":{\\\"labels\\\":[\\\"Content Business\\\",\\\"EC Business\\\",\\\"Electronic Tickets\\\",\\\"Other\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Segment Profit\\\",\\\"data\\\":[2830,0,926, -17]}]},\\\"options\\\":{}}\"}, {\"jir_chart_id\": \"guidance_comparison\", \"jir_chart_type\": \"table\", \"jir_chart_title\": \"Forecast vs. Actual Comparison\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"table\\\",\\\"data\\\":{\\\"columns\\\":[\\\"Item\\\",\\\"Previous Forecast\\\",\\\"Current Forecast\\\"],\\\"rows\\\":[[\\\"Revenue\\\",\\\"36,000\\\",\\\"36,000\\\"],[\\\"Operating Income\\\",\\\"5,800\\\",\\\"5,800\\\"],[\\\"Ordinary Income\\\",\\\"6,000\\\",\\\"6,000\\\"],[\\\"Net Income Attributable to Owners of Parent\\\",\\\"3,500\\\",\\\"3,500\\\"]]}}\"}]","ir_related_company":17050,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"financial_summary","footnotes":""},"sector":[],"importance":[],"class_list":["post-153034","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>m-up holdings, Inc. Second Quarter (Interim) Financial Summary [Japanese GAAP] (Consolidated) - Japan IR<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/japanir.jp\/en\/company\/company-3661\/ir\/3661-20261113-02_wp_financial_summary\/\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/japanir.jp\/en\/company\/company-3661\/ir\/3661-20261113-02_wp_financial_summary\/\",\"url\":\"https:\/\/japanir.jp\/en\/company\/company-3661\/ir\/3661-20261113-02_wp_financial_summary\/\",\"name\":\"m-up holdings, Inc. 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