{"id":94737,"date":"2026-08-05T13:34:43","date_gmt":"2026-08-05T04:34:43","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/4772-20260805-02_wp_financial_summary\/"},"modified":"2026-08-05T13:34:43","modified_gmt":"2026-08-05T04:34:43","slug":"4772-20260805-02_wp_financial_summary","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-4772\/ir\/4772-20260805-02_wp_financial_summary\/","title":{"rendered":"FY2026 December Term Q2 Earnings Explanation Material"},"content":{"rendered":"<p>Performance for the second quarter of FY2026 was solid. Revenue is shown by segment, and the operating income margin shows an improving trend. The plan is to continue and expand initiatives in new IP and entertainment businesses to enhance profitability, with disclosure of progress against mid-term plans as well.<\/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\/4772-20260805-02.pdf","jir_short_summary":"Performance for the second quarter of FY2026 was solid. Revenue is shown by segment, and the operating income margin shows an improving trend. The plan is to continue and expand initiatives in new IP and entertainment businesses to enhance profitability, with disclosure of progress against mid-term plans as well.","jir_summary":"### Performance overview\nThe second quarter of FY2026 shows segment-by-segment revenue figures, with an improving operating margin. Major segments such as Entertainment, Rights, and Media are listed, with each segment's contribution explained. For full-year progress, efficiency and expansion of high value-added businesses continue.\n\n### Outlook and strategy\nAs part of mid-term management plan progress, initiatives include refreshing music content, leveraging IP, acquiring new IP, distribution, and maximizing licensing revenue. Revenue opportunities from performances, events, and IP collaborations will be expanded, with a focus on strengthening global deployment. Measures aimed at improving profitability from 2027 onward are described.","jir_financial_highlights":"Revenue: Unknown (Unknown)\nOperating income: Unknown (Unknown)\nOperating margin: 3.76% (YoY + Unknown)\nRevenue by segment: Unknown (Unknown)","jir_category":"","jir_hashtags":"#SMEntertainmentJapan, #financial_summary, #\u65e5\u672c\u682a","jir_key_figures":"Revenue: Unknown\nOperating income: Unknown\nOperating margin: 3.76%\nRevenue by segment: Unknown","jir_meta_title":"\u3010SM Entertainment Japan\u3011FY2026 December Term Q2 Highlights | Unknown","jir_meta_description":"SM Entertainment Japan FY2026 December Term Q2 earnings overview. Key indicators and segment trends, progress on mid-term plans. Points useful for investment decisions.","jir_og_title":"SM Entertainment Japan | FY2026 Q2 Earnings Highlights","jir_og_description":"Overview of Q2 earnings and progress on mid-term plans. Segment trends and policy for improving profitability going forward.","jir_og_image_url":"\/assets\/og\/company-financial_summary.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-94737","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>FY2026 December Term Q2 Earnings Explanation Material - 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\/4772-20260805-02_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-4772\/ir\/4772-20260805-02_wp_financial_summary\/\",\"url\":\"https:\/\/japanir.jp\/en\/company\/company-4772\/ir\/4772-20260805-02_wp_financial_summary\/\",\"name\":\"FY2026 December Term Q2 Earnings Explanation Material - 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