CL HOLDINGS Inc.
4286・Standard Market・Services
Marketing Services Business (Single Segment)
A single-business company operating marketing services centered on entertainment experience value
| Period | Current | Previous | Change |
|---|---|---|---|
| Revenue (cumulative Q1 FY2026, ending December 2026) | ¥8,311 million | ¥7,702 million (Q1 FY2025, ending December 2025) | ↑ |
| Operating profit (cumulative Q1 FY2026, ending December 2026) | ¥152 million | -¥299 million (Q1 FY2025, ending December 2025) | ↑ |
| Operating profit margin on revenue (cumulative Q1 FY2026, ending December 2026) | 1.8% | -3.9% (Q1 FY2025, ending December 2025) | ↑ |
| Quarterly profit attributable to owners of the parent (cumulative Q1 FY2026, ending December 2026) | ¥128 million | -¥190 million (Q1 FY2025, ending December 2025) | ↑ |
| Basic earnings per share (cumulative Q1 FY2026, ending December 2026) | ¥12.02 | -¥17.52 (Q1 FY2025, ending December 2025) | ↑ |
| Revenue (full-year forecast, FY2026 ending December 2026) | ¥41,000 million (up 5.1% year on year) | ¥39,002 million (FY2025 ending December 2025, actual) | ↑ |
| Operating profit (full-year forecast, FY2026 ending December 2026) | ¥1,700 million (up 21.1% year on year) | ¥1,404 million (FY2025 ending December 2025, actual) | ↑ |
| Profit attributable to owners of the parent (full-year forecast, FY2026 ending December 2026) | ¥1,100 million (up 74.9% year on year) | ¥629 million (FY2025 ending December 2025, actual) | ↑ |
| Total assets (end of Q1 FY2026, ending December 2026) | ¥21,951 million | ¥24,684 million (end of FY2025, ending December 2025) | ↓ |
| Equity attributable to owners of the parent (end of Q1 FY2026, ending December 2026) | ¥7,811 million | ¥7,841 million (end of FY2025, ending December 2025) | ↓ |
| Ratio of equity attributable to owners of the parent (end of Q1 FY2026, ending December 2026) | 35.6% | 31.8% (end of FY2025, ending December 2025) | ↑ |
| Cash and cash equivalents (end of Q1 FY2026, ending December 2026) | ¥5,717 million | ¥4,376 million (end of FY2025, ending December 2025) | ↑ |
Business Details
CL Holdings Co., Ltd. is composed of a single segment, the Marketing Services Business (Single Segment). Centered on the "Ex-tainment" business, which combines "Experience" and "Entertainment," the company operates across three business areas: the Marketing business area, the Location-Based Entertainment business area, and the Merchandising business area. It provides entertainment customer experience value through the PMD Service (Promotion & Merchandising Service), Limited Distribution Service, Theme Cafe Service, and other offerings.
Recent Overview
In Q1 FY2026 (ending December 2026), the company achieved revenue growth and returned to operating profit
Revenue for the first quarter of FY2026 (ending December 2026, covering January to March 2026) was ¥8,311 million (up 7.9% year on year). The Promotion Business and Distribution Entertainment Business within the Marketing business area performed well and drove revenue growth, while the Food Entertainment Business within the Location-Based Entertainment business area saw a decline in revenue. Operating profit was ¥152 million, turning positive from an operating loss of ¥299 million in the same period of the prior year. This was supported by an increase in gross profit (improved profitability) and a decrease in selling, general and administrative expenses (from ¥2,735 million to ¥2,651 million). There has been no change to the full-year forecast (revenue of ¥41,000 million, operating profit of ¥1,700 million), with first-quarter progress rates of 20.3% for revenue and 8.9% for operating profit. Additionally, starting in the first quarter, the company revised its officer and executive officer structure with the aim of strengthening governance and improving management efficiency.
Key Products
Growth Drivers
- Strong performance of the Promotion Business and Distribution Entertainment Business within the Marketing business area (including commissioned campaign work for convenience stores)
- Steady growth of the proprietary kuji service within the Entertainment MD Business
- Improved operating profit margin driven by increased gross profit through improved profitability and reduced selling, general and administrative expenses
- Optimization of the business portfolio through the scaling down of and withdrawal from low-profitability businesses
- Strengthened earnings power through enhanced group synergies (collaboration across the three areas of Marketing, Location-Based Entertainment, and Merchandising)
- Overseas expansion (utilization of Japanese IP content in Asia) and a continued policy of investment in M&A
Risks
- Risk of continued revenue decline in the Food Entertainment Business (including Theme Cafe operations) and uncertainty regarding the overall earnings recovery of the Location-Based Entertainment business area
- Customer concentration risk in the ODM MD Business (Nintendo Co., Ltd. accounted for 13.6% of revenue in the prior fiscal year, though this fell below 10% in the current period) and the risk of a pullback following the prior-year revenue increase
- The impact on the business environment of geopolitical risks (heightened tensions in the Middle East and Japan-China relations), US trade policy developments, and price increases driven by rising resource prices
- Changes in financial flexibility due to increased cash outflow from financing activities (¥1,650 million) and reduction of interest-bearing debt through a decrease in short-term borrowings (¥1,000 million) and repayment of long-term borrowings (¥282 million)
- Widening quarterly loss attributable to non-controlling interests (¥63 million), indicating a risk of deteriorating profitability at subsidiaries
- With the full-year operating profit forecast at ¥1,700 million, the first-quarter progress rate stood at only 8.9%, requiring substantial profit accumulation over the remaining three quarters
Last updated: March 27, 2026