{"id":88620,"date":"2026-07-27T17:46:43","date_gmt":"2026-07-27T08:46:43","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/4772-20260727-01_wp_financial_summary\/"},"modified":"2026-07-27T17:46:43","modified_gmt":"2026-07-27T08:46:43","slug":"4772-20260727-01_wp_financial_summary","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-4772\/ir\/4772-20260727-01_wp_financial_summary\/","title":{"rendered":"[SM ENTERTAINMENT] Notice of Recording Gains on Sale of Investment Securities | July 2026"},"content":{"rendered":"<p>Our subsidiaries plan to sell held shares and record approximately 827 million yen in special gains in the third quarter of the fiscal year ending December 2026. The sale price is approximately 831 million yen, and it is expected to impact the company&#8217;s performance.<\/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":"4772","jir_company_name":"SM ENTERTAINMENT JAPAN","jir_importance":"\u2605\u2605\u2605\u2606\u2606","jir_publication_date":"2026-07-27","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/07\/4772-20260727-01.pdf","jir_short_summary":"Our subsidiaries plan to sell held shares and record approximately 827 million yen in special gains in the third quarter of the fiscal year ending December 2026. The sale price is approximately 831 million yen, and it is expected to impact the company's performance.","jir_summary":"### Performance Summary\nThe sale of DearU shares held by our subsidiaries is expected to record approximately 827 million yen in investment securities gains in the third quarter of the fiscal year ending December 2026. The sale price has been finalized based on the closing price in the Korean market, totaling approximately 831 million yen. Detailed financial effects of the sale are currently under review, and there is a possibility of revising earnings forecasts in the future.\n\n### Future Outlook and Investor Impact\nWhile a temporary special gain will be recorded due to this transaction, its specific impact on performance for the full fiscal year 2026 remains uncertain. Future revisions to earnings forecasts and additional disclosures are anticipated. Investors should pay close attention to future performance trends and changes in financial position.","jir_financial_highlights":"Gain on sale of investment securities (special gain): Approximately 827 million yen (Scheduled to be recorded in the third quarter of the fiscal year ending December 2026)\nTotal sale amount: 7,452 million Korean won (approximately 831 million yen) (Confirmed)\nSale price per share: 20,700 Korean won (Confirmed)","jir_category":"","jir_hashtags":"#SMENTERTAINMENT, #IR, #JapanStocks","jir_key_figures":"Gain on sale of investment securities (special gain): Approximately 827 million yen (third quarter of the fiscal year ending December 2026)\nTotal sale amount: 7,452 million Korean won (approximately 831 million yen)\nSale price per share: 20,700 Korean won","jir_meta_title":"\u3010SM ENTERTAINMENT\u3011 Recording Gains on Sale of Investment Securities | July 2026","jir_meta_description":"SM ENTERTAINMENT plans to record a special gain of approximately 827 million yen through the sale of subsidiary shares. The sale price is approximately 831 million yen, which is expected to impact future performance.","jir_og_title":"\u3010SM ENTERTAINMENT\u3011 Notice of Recording Gains on Share Sale | July 2026","jir_og_description":"SM ENTERTAINMENT plans to record a special gain of approximately 827 million yen through the sale of subsidiary shares. Attention is required for future performance trends.","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-88620","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>[SM ENTERTAINMENT] Notice of Recording Gains on Sale of Investment Securities | July 2026 - 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-4772\/ir\/4772-20260727-01_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-4772\/ir\/4772-20260727-01_wp_financial_summary\/\",\"url\":\"https:\/\/japanir.jp\/en\/company\/company-4772\/ir\/4772-20260727-01_wp_financial_summary\/\",\"name\":\"[SM ENTERTAINMENT] Notice of Recording Gains on Sale of Investment Securities | July 2026 - 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