Second-quarter net sales underperformed versus the prior forecast, and operating income, ordinary income, and interim net income were also revised downward. The full-year projections have been revised to 8,200 million yen in net sales, 1,300 million yen in operating income, 1,480 million yen in ordinary income, and 1,030 million yen in net income for the year.<\/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":"7849","jir_company_name":"Starts Publishing Co., Ltd.","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-08-06","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/08\/7849-20260806-01.pdf","jir_short_summary":"Second-quarter net sales underperformed versus the prior forecast, and operating income, ordinary income, and interim net income were also revised downward. The full-year projections have been revised to 8,200 million yen in net sales, 1,300 million yen in operating income, 1,480 million yen in ordinary income, and 1,030 million yen in net income for the year.","jir_summary":"### Overview of results\nThis report conveys the actual results for the second quarter, from January 1, 2026 to June 30, 2026, and the revision of the full-year earnings forecast for the year ending December 2026. Net sales were below the previous forecast, and operating income, ordinary income, and interim net income were significantly revised downward. Specifically, for the second quarter, net sales were 3,876 million yen, operating income 501 million yen, ordinary income 620 million yen, and interim net income 445 million yen, all below the prior forecasts. The full-year projections have been revised downward to net sales of 8,200 million yen, operating income of 1,300 million yen, ordinary income of 1,480 million yen, and net income of 1,030 million yen.\n\n### Outlook and key factors\nPrincipal factors include orders for books and PR\/advertising solutions being below expectations, pre-investment for expanding the number of comic releases, increases in cost of goods due to inflation, and higher advertising expenses. While costs will be reduced through revising advertising strategies, pre-investment in comics for long-term growth will continue.","jir_financial_highlights":"Net sales: 3,876 \u767e\u4e07\u5186 (From the prior forecast of 4,100 \u767e\u4e07\u5186, a decrease of 224 \u767e\u4e07\u5186 (\u25b35.5%))\nOperating income: 501 \u767e\u4e07\u5186 (From the prior forecast of 800 \u767e\u4e07\u5186, a decrease of 299 \u767e\u4e07\u5186 (\u25b337.3%))\nOrdinary income: 620 \u767e\u4e07\u5186 (From the prior forecast of 910 \u767e\u4e07\u5186, a decrease of 290 \u767e\u4e07\u5186 (\u25b331.8%))\nInterim net income: 445 \u767e\u4e07\u5186 (From the prior forecast of 640 \u767e\u4e07\u5186, a decrease of 195 \u767e\u4e07\u5186 (\u25b330.4%))\nBasic earnings per share ( interim ): 116.88 \u5186 (Unknown)\nNet sales ( full-year ): 8,200 \u767e\u4e07\u5186 (From the prior forecast of 9,000 \u767e\u4e07\u5186, a decrease of 800 \u767e\u4e07\u5186 (\u25b38.9%))\nOperating income ( full-year ): 1,300 \u767e\u4e07\u5186 (From the prior forecast of 2,000 \u767e\u4e07\u5186, a decrease of 700 \u767e\u4e07\u5186 (\u25b335.0%))\nOrdinary income ( full-year ): 1,480 \u767e\u4e07\u5186 (From the prior forecast of 2,160 \u767e\u4e07\u5186, a decrease of 680 \u767e\u4e07\u5186 (\u25b331.5%))\nNet income ( full-year ): 1,030 \u767e\u4e07\u5186 (From the prior forecast of 1,500 \u767e\u4e07\u5186, a decrease of 470 \u767e\u4e07\u5186 (\u25b331.3%))\nBasic earnings per share ( full-year ): 270.13 \u5186 (Unknown)","jir_category":"","jir_hashtags":"#\u30b9\u30bf\u30fc\u30c4\u51fa\u7248\u682a\u5f0f\u4f1a\u793e, #\u6c7a\u7b97, #\u696d\u7e3e\u4e88\u60f3\u4fee\u6b63","jir_key_figures":"Net sales ( Q2 ): 3,876\u767e\u4e07\u5186\nOperating income ( Q2 ): 501\u767e\u4e07\u5186\nOrdinary income ( Q2 ): 620\u767e\u4e07\u5186\nInterim net income ( Q2 ): 445\u767e\u4e07\u5186\nBasic earnings per share: 116.88\u5186\nFull-year Net sales: 8,200\u767e\u4e07\u5186\nFull-year Operating income: 1,300\u767e\u4e07\u5186\nFull-year Ordinary income: 1,480\u767e\u4e07\u5186\nFull-year Net income: 1,030\u767e\u4e07\u5186\nFull-year Basic earnings per share: 270.13\u5186","jir_meta_title":"Starts Publishing Co., Ltd. \u2014 Announcement of revised second-quarter earnings forecast and actual results differences | Fiscal year ending December 2026","jir_meta_description":"Discloses the results for the second quarter and revision of the full-year earnings forecast for Starts Publishing. Summarizes reasons for downward revisions in revenue and profit metrics and outlines investment strategy going forward.","jir_og_title":"Starts Publishing announces revision of second-quarter earnings forecast","jir_og_description":"Details the second-quarter results and downward revision of full-year forecasts. Summarizes figures and factors directly impacting investment decisions.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":58403,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"financial_summary","footnotes":""},"sector":[],"importance":[],"class_list":["post-97648","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n