Implemented prior period financial corrections due to improper transactions by consolidated subsidiaries. Revised performance figures through fiscal year ending March 2026, and received the report from the special investigation committee.<\/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":"9433","jir_company_name":"Biglobe Inc.","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-03-31","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/03\/9433-20260331-11.pdf","jir_short_summary":"Implemented prior period financial corrections due to improper transactions by consolidated subsidiaries. Revised performance figures through fiscal year ending March 2026, and received the report from the special investigation committee.","jir_summary":"### Overview of Prior Period Financial Corrections\nIn the advertising agency businesses of our consolidated subsidiary Biglobe Inc. and its subsidiary G-Plan Co., Ltd., improper transactions were identified. On January 14, 2026, a special investigation committee consisting of external experts was established. Following the investigation which confirmed the improper transactions, corrections were made to the consolidated financial statements and securities reports of prior periods, including revisions to performance figures in previously released financial detailed materials. These corrections also cover items previously deemed immaterial and therefore not corrected.\n\n### Performance Trends and Financial Position\nFrom the fiscal year ending March 2023 through the fiscal year ending March 2025, net sales have been on an upward trend, reaching 1,526,986 million yen in FY 3\/2025 Q4. Operating income has similarly increased to 239,771 million yen. The EBITDA margin has remained stably in the low 30% range, indicating solid profitability. Although the equity ratio attributable to owners of the parent has gradually declined, financial soundness is maintained. Additionally, a 2-for-1 stock split was implemented on April 1, 2025, and the impact of the increased number of shares has been taken into account.","jir_financial_highlights":"Net Sales (Consolidated): 1,526,986 million yen (FY 3\/2025 Q4) (Year-over-Year increase (detailed figures unavailable))\nOperating Income (Consolidated): 239,771 million yen (FY 3\/2025 Q4) (Year-over-Year increase (detailed figures unavailable))\nNet Income Attributable to Owners of Parent: Unknown (Unknown)\nEBITDA Margin (Consolidated): 30.9% (FY 3\/2025 Q4) (Approximately flat Year-over-Year)\nCapital Expenditure (Payments): Unknown (Unknown)","jir_category":"","jir_hashtags":"#ImproperTransactionCorrection, #FinancialDetailedMaterials, #JapaneseStocks","jir_key_figures":"Consolidated Net Sales: 1,526,986 million yen (FY 3\/2025 Q4)\nConsolidated Operating Income: 239,771 million yen (FY 3\/2025 Q4)\nEBITDA Margin: 30.9% (FY 3\/2025 Q4)","jir_meta_title":"Financial Detailed Materials (Prior Period Corrections) | Consolidated Net Sales 1,526,986 million yen, Operating Income 239,771 million yen (FY 3\/2025)","jir_meta_description":"Implemented prior period financial corrections due to improper transactions at Biglobe Inc. Consolidated net sales for FY 3\/2025 reached 1,526,986 million yen, with operating income of 239,771 million yen. Received report from special investigation committee and revised performance figures.","jir_og_title":"Financial Detailed Materials (Prior Period Corrections) | Notice of Performance Revisions for FY 3\/2025","jir_og_description":"Prior period financial corrections due to improper transactions by consolidated subsidiaries. Revised net sales and operating income for FY 3\/2025, and received the investigation report from the special investigation committee.","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\": \"Consolidated Net Sales Trend (million yen)\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"line\\\",\\\"data\\\":{\\\"labels\\\":[\\\"FY 3\/2023 Q1\\\",\\\"FY 3\/2023 Q2\\\",\\\"FY 3\/2023 Q3\\\",\\\"FY 3\/2023 Q4\\\",\\\"FY 3\/2024 Q1\\\",\\\"FY 3\/2024 Q2\\\",\\\"FY 3\/2024 Q3\\\",\\\"FY 3\/2024 Q4\\\",\\\"FY 3\/2025 Q1\\\",\\\"FY 3\/2025 Q2\\\",\\\"FY 3\/2025 Q3\\\",\\\"FY 3\/2025 Q4\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Net Sales\\\",\\\"data\\\":[1351676,1389159,1442057,1447131,1316109,1425166,1478704,1479745,1373856,1447464,1487219,1526986],\\\"borderColor\\\":\\\"#3366CC\\\",\\\"fill\\\":false}]},\\\"options\\\":{\\\"responsive\\\":true,\\\"plugins\\\":{\\\"legend\\\":{\\\"display\\\":true}},\\\"scales\\\":{\\\"y\\\":{\\\"beginAtZero\\\":false}}}}\"}, {\"jir_chart_id\": \"operating_profit_trend\", \"jir_chart_type\": \"line\", \"jir_chart_title\": \"Consolidated Operating Income Trend (million yen)\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"line\\\",\\\"data\\\":{\\\"labels\\\":[\\\"FY 3\/2023 Q1\\\",\\\"FY 3\/2023 Q2\\\",\\\"FY 3\/2023 Q3\\\",\\\"FY 3\/2023 Q4\\\",\\\"FY 3\/2024 Q1\\\",\\\"FY 3\/2024 Q2\\\",\\\"FY 3\/2024 Q3\\\",\\\"FY 3\/2024 Q4\\\",\\\"FY 3\/2025 Q1\\\",\\\"FY 3\/2025 Q2\\\",\\\"FY 3\/2025 Q3\\\",\\\"FY 3\/2025 Q4\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Operating Income\\\",\\\"data\\\":[297293,261991,285344,202362,264946,292260,285335,69491,272305,289889,285504,239771],\\\"borderColor\\\":\\\"#DC3912\\\",\\\"fill\\\":false}]},\\\"options\\\":{\\\"responsive\\\":true,\\\"plugins\\\":{\\\"legend\\\":{\\\"display\\\":true}},\\\"scales\\\":{\\\"y\\\":{\\\"beginAtZero\\\":false}}}}\"}, {\"jir_chart_id\": \"ebitda_margin_trend\", \"jir_chart_type\": \"line\", \"jir_chart_title\": \"EBITDA Margin Trend (%)\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"line\\\",\\\"data\\\":{\\\"labels\\\":[\\\"FY 3\/2023 Q1\\\",\\\"FY 3\/2023 Q2\\\",\\\"FY 3\/2023 Q3\\\",\\\"FY 3\/2023 Q4\\\",\\\"FY 3\/2024 Q1\\\",\\\"FY 3\/2024 Q2\\\",\\\"FY 3\/2024 Q3\\\",\\\"FY 3\/2024 Q4\\\",\\\"FY 3\/2025 Q1\\\",\\\"FY 3\/2025 Q2\\\",\\\"FY 3\/2025 Q3\\\",\\\"FY 3\/2025 Q4\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"EBITDA Margin\\\",\\\"data\\\":[22.0,18.9,19.8,4.7,20.1,20.5,19.3,16.0,19.8,20.0,19.2,15.7],\\\"borderColor\\\":\\\"#FF9900\\\",\\\"fill\\\":false}]},\\\"options\\\":{\\\"responsive\\\":true,\\\"plugins\\\":{\\\"legend\\\":{\\\"display\\\":true}},\\\"scales\\\":{\\\"y\\\":{\\\"beginAtZero\\\":true}}}}\"}, {\"jir_chart_id\": \"equity_ratio_trend\", \"jir_chart_type\": \"line\", \"jir_chart_title\": \"Equity Ratio Attributable to Owners of Parent (%)\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"line\\\",\\\"data\\\":{\\\"labels\\\":[\\\"FY 3\/2023\\\",\\\"FY 3\/2024\\\",\\\"FY 3\/2025\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Equity Ratio\\\",\\\"data\\\":[42.4,39.9,33.5],\\\"borderColor\\\":\\\"#109618\\\",\\\"fill\\\":false}]},\\\"options\\\":{\\\"responsive\\\":true,\\\"plugins\\\":{\\\"legend\\\":{\\\"display\\\":true}},\\\"scales\\\":{\\\"y\\\":{\\\"beginAtZero\\\":true}}}}\"}, {\"jir_chart_id\": \"interest_bearing_debt_trend\", \"jir_chart_type\": \"line\", \"jir_chart_title\": \"Interest-Bearing Debt Balance Trend (million yen)\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"line\\\",\\\"data\\\":{\\\"labels\\\":[\\\"FY 3\/2023\\\",\\\"FY 3\/2024\\\",\\\"FY 3\/2025\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Interest-Bearing Debt Balance\\\",\\\"data\\\":[5704484,5690818,5722282],\\\"borderColor\\\":\\\"#990099\\\",\\\"fill\\\":false}]},\\\"options\\\":{\\\"responsive\\\":true,\\\"plugins\\\":{\\\"legend\\\":{\\\"display\\\":true}},\\\"scales\\\":{\\\"y\\\":{\\\"beginAtZero\\\":true}}}}\"}]","ir_related_company":6845,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"financial_summary","footnotes":""},"sector":[],"importance":[],"class_list":["post-38266","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n