For the interim period of the 2026 fiscal year, net sales were 6,170 million yen (up 26.8% YoY), operating income was 232 million yen (up 67.5% YoY), ordinary income was 271 million yen (up 90.4% YoY), and net income attributable to owners of the parent was 263 million yen (down 27.8% YoY). Segments: Entertainment net sales 4,895 million yen with segment profit of 467 million yen; Rights & Media net sales 1,275 million yen with segment profit of 4 million yen. Total assets 14,906 million yen; equity ratio 46.8%. Full-year earnings guidance unchanged at this time.<\/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\u2605\u2606","jir_publication_date":"2026-08-05","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/08\/4772-20260805-01.pdf","jir_short_summary":"For the interim period of the 2026 fiscal year, net sales were 6,170 million yen (up 26.8% YoY), operating income was 232 million yen (up 67.5% YoY), ordinary income was 271 million yen (up 90.4% YoY), and net income attributable to owners of the parent was 263 million yen (down 27.8% YoY). Segments: Entertainment net sales 4,895 million yen with segment profit of 467 million yen; Rights & Media net sales 1,275 million yen with segment profit of 4 million yen. Total assets 14,906 million yen; equity ratio 46.8%. Full-year earnings guidance unchanged at this time.","jir_summary":"### Overview of Performance\nInterim period net sales were 6,170 million yen, up 26.8% YoY; operating income was 232 million yen, up 67.5% YoY; ordinary income was 271 million yen, up 90.4% YoY, marking a substantial improvement. Meanwhile, interim net income declined to 263 million yen year over year. The Entertainment segment remained strong supported by major performances and related measures, while the Rights & Media segment saw limited profitability improvements. Total assets stood at 14,906 million yen, and the equity ratio was 46.8%, indicating stability.\n\n### Outlook & Cash Flow\nThe full-year earnings guidance for the 2026 fiscal year remains unchanged from the previous disclosure. Interim cash flow was pressured mainly by an increase in accounts receivable, resulting in cash and cash equivalents decreasing to 3,259 million yen. In terms of investing and financing activities, there were no notable movements in dividend payments or share repurchases. The disclosure of DearU stock transfer introduces potential future earnings impact, which remains uncertain.","jir_financial_highlights":"Net Sales: 6,170\u767e\u4e07\u5186 (YoY 26.8% increase)\nOperating Income: 232\u767e\u4e07\u5186 (YoY 67.5% increase)\nOrdinary Income: 271\u767e\u4e07\u5186 (YoY 90.4% increase)\nNet Income Attributable to Owners of the Parent: 263\u767e\u4e07\u5186 (YoY decrease 27.8%)\nAnnual Dividend (Forecast): 0\u5186 End of Q1, 0\u5186 End of Q2, 1\u5186 End of Q3, 1\u5186 End of Year (Total 2\u5186) (2025 year-end 2.00\u5186, 2026 forecast per term 1.00\u5186)","jir_category":"","jir_hashtags":"#SM_ENTERTAINMENT_JAPAN, #financial_summary, #\u65e5\u672c\u682a","jir_key_figures":"Net Sales: 6,170\u767e\u4e07\u5186\nOperating Income: 232\u767e\u4e07\u5186\nNet Income Attributable to Owners of the Parent: 263\u767e\u4e07\u5186\nEquity Ratio: 46.8%\nDividend: 2026 Forecast End of Q3 1\u5186, End of Q4 1\u5186 (Total 2\u5186)","jir_meta_title":"\u3010SM ENTERTAINMENT JAPAN\u30112026 Fiscal Year Second Quarter Financial Results\uff5cNet Sales 6,170 million yen, Profit solid","jir_meta_description":"SM ENTERTAINMENT JAPAN's 2026 fiscal year second quarter financial results. Net sales 6,170 million yen, operating income 232 million yen, ordinary income 271 million yen, net income 263 million yen. Segment details show Entertainment on the order of around 4,930 million yen. Full-year guidance unchanged.","jir_og_title":"SM ENTERTAINMENT JAPAN\uff5c2026 Interim Results","jir_og_description":"SM ENTERTAINMENT JAPAN's 2026 interim results. Net sales 6,170 million yen, operating income 232 million yen, etc. Full-year guidance unchanged.","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-94736","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n