Second-quarter net sales underperformed versus the prior forecast, and operating income, ordinary income, and interim net income were also revised downward. 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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 million yen (From the prior forecast of 4,100 million yen, a decrease of 224 million yen (\u25b35.5%))\nOperating income: 501 million yen (From the prior forecast of 800 million yen, a decrease of 299 million yen (\u25b337.3%))\nOrdinary income: 620 million yen (From the prior forecast of 910 million yen, a decrease of 290 million yen (\u25b331.8%))\nInterim net income: 445 million yen (From the prior forecast of 640 million yen, a decrease of 195 million yen (\u25b330.4%))\nBasic earnings per share ( interim ): 116.88 yen (Unknown)\nNet sales ( full-year ): 8,200 million yen (From the prior forecast of 9,000 million yen, a decrease of 800 million yen (\u25b38.9%))\nOperating income ( full-year ): 1,300 million yen (From the prior forecast of 2,000 million yen, a decrease of 700 million yen (\u25b335.0%))\nOrdinary income ( full-year ): 1,480 million yen (From the prior forecast of 2,160 million yen, a decrease of 680 million yen (\u25b331.5%))\nNet income ( full-year ): 1,030 million yen (From the prior forecast of 1,500 million yen, a decrease of 470 million yen (\u25b331.3%))\nBasic earnings per share ( full-year ): 270.13 yen (Unknown)","jir_category":"","jir_hashtags":"#Earnings, #EarningsForecastRevision","jir_key_figures":"Net sales ( Q2 ): 3,876 million yen\nOperating income ( Q2 ): 501 million yen\nOrdinary income ( Q2 ): 620 million yen\nInterim net income ( Q2 ): 445 million yen\nBasic earnings per share: 116.88 yen\nFull-year Net sales: 8,200 million yen\nFull-year Operating income: 1,300 million yen\nFull-year Ordinary income: 1,480 million yen\nFull-year Net income: 1,030 million yen\nFull-year Basic earnings per share: 270.13 yen","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