TAY TWO CO., LTD. Q1 Earnings Flash

New-generation game hardware special demand and strong trading card sales drive revenue +36.9% and operating income +257.7%, setting new Q1 all-time highs

PublishedJuly 15, 2026 at 19:40 GMT+9

Key Positives From The Results

Revenue came in at JPY 11.721B (+36.9% YoY) and operating income at JPY 792M (+257.7% YoY), both Q1 all-time records. The stabilization of new-generation game hardware supply and rush demand ahead of price revisions, combined with strength in pre-owned trading cards and hobby items, drove OPM sharply higher to 6.8% (+4.2pt YoY).

  • New Game Sales:
    +126.5% YoY (more than doubled), driven overwhelmingly by new-generation hardware-related products
  • Pre-Owned Trading Card Sales:
    +39.1% YoY; stable secondary market pricing and merchandise strategy focused on inventory turnover sustained growth in this core category
  • SG&A Ratio:
    Declined 7.2pt from 35.1% to 27.9%, with scale effects from top-line growth absorbing cost increases
  • TAYS Deployment:
    Surpassed 550 locations, advancing the build-out of a recurring-revenue base in B2B
  • Share Buybacks In Q1:
    JPY 248M of treasury shares acquired; total payout ratio at 63.0% (based on guidance), signaling an enhanced shareholder return stance

Key Concerns From The Results

The new game mix share rose 9pt to 47.3%, pushing gross profit margin down 3.0pt from 37.7% to 34.7%. Rush demand for new-generation game hardware is largely one-off in nature, and the risk of payback in Q2 onward warrants attention.

  • Gross Profit Margin At 34.7% (−3.0pt):
    Rising share of lower-margin new game products deteriorated the sales mix
  • June Monthly Sales At 80% YoY:
    A sharp deceleration — new games at 52% and new trading cards also sluggish — raises questions about the sustainability of Q1 momentum
  • Short-Term Borrowings Surged From JPY 1.5B To JPY 2.9B (+JPY 1.4B):
    Increased reliance on borrowings for working capital
  • Net Assets Declined JPY 129M:
    Driven by JPY 320M in dividends and JPY 248M in share buybacks; equity ratio fell from 48.8% to 44.5%
  • Full-Year Net Income Guidance Of JPY 800M Implies A −7.8% YoY Decline:
    Guidance left unchanged despite the strong Q1

Focus Areas / Items To Monitor Going Forward

  • As indicated by the June monthly sales figure of 80% YoY, the extent to which payback from the new-generation game hardware rush demand weighs on earnings from Q2 onward. This will be a litmus test for the rationality of the full-year revenue plan of JPY 42.5B (+0.6%)
  • Whether the second Taipei store opening planned for this autumn proceeds on schedule, and the timeline to profitability and scale of upfront investment for the overseas business
  • How the EC business restructuring (consolidating onto Amazon and Yahoo! Auctions) following the shutdown of Furuichi Online impacts revenue and profits, and quantifying the logistics integration synergies with Santoku
Discussion Points For Management
  • Outlook for new game sales from Q2 onward, given June monthly new game sales at 52% YoY
  • Rationale for maintaining full-year guidance and management's view on the probability of an upward revision
  • Countermeasures for the gross margin decline (−3.0pt) and specific initiatives to restore the pre-owned product mix
  • Target investment amount and breakeven timeline for the second Taipei store
  • Development progress on IoT-equipped proprietary vending machines and installation targets
  • Revenue contribution from external TAYS sales and outlook for the rollout pace going forward
  • Breakdown of uses for the JPY 1.4B increase in short-term borrowings and future borrowing policy
  • Initial results of product diversification tests (character goods, general merchandise, etc.) and rollout plans for H2 and beyond
  • Details of the ongoing collaboration with Suruga-ya following the transition from a capital-business alliance to a business alliance, and the impact on financial performance
  • Store opening pace to achieve medium- to long-term targets (FY02/2029: revenue JPY 50B, operating income JPY 2.5B)

Key Financial Highlights

ItemValueYoY
RevenueJPY 11.721B+36.9%
Cost of Goods SoldJPY 7.655B+43.6%
Gross ProfitJPY 4.066B+25.9%
Gross Profit Margin34.7%−3.0pt
SG&AJPY 3.273B+8.9%
SG&A Ratio27.9%−7.2pt
Operating IncomeJPY 792M+257.7%
Operating Income Margin6.8%+4.2pt
Recurring ProfitJPY 816M+309.5%
Net Income Before Tax (Quarterly)JPY 808M+306.2%
Net Income Attributable to Owners of Parent Company (Quarterly)JPY 475M+421.8%
EPSJPY 7.49+420.1%
Comprehensive IncomeJPY 424M+377.4%

The revenue surge was primarily driven by new-generation game hardware demand and rush buying ahead of price revisions. COGS growth (+43.6%) outpaced revenue growth (+36.9%), compressing gross margin, but revenue expansion far exceeded SG&A growth (+8.9%), resulting in a sharp improvement in OPM.

Performance By Business Segment

SegmentRevenueYoYOperating IncomeYoYMargin
Multi-Package Sales Business (Consolidated)JPY 11.721B+36.9%JPY 792M+257.7%6.8%
Strong Performers
  • New Games: +126.5% YoY; explosive growth driven by stabilization of new-generation game hardware supply and rush demand ahead of price revisions
  • Pre-Owned Trading Cards: +39.1% YoY; stable secondary market pricing, inventory turnover-focused merchandising, and cross-selling synergies with new products sustained growth in this flagship category
  • Pre-Owned Games: +23.3% YoY; rebound from purchase deferrals ahead of new hardware launches in the prior year, with inbound tourism demand for retro games also contributing
  • New Trading Cards: +22.4% YoY; expansion of bestselling titles and strengthened procurement through manufacturer partnerships proved effective
  • Pre-Owned Hobby Items: +19.7% YoY; positioned as the top-priority product category, with enhanced buying efforts to capture inbound tourism demand
Underperformers
  • Pre-Owned Books: −1.7% YoY; new mall-format stores do not carry books, and the ongoing impact of e-book adoption continues

Progress Versus Full-Year Guidance

Q1 revenue represents 27.6% progress toward the full-year plan of JPY 42.5B, well above the prior-year Q1 progress rate (JPY 8.561B / JPY 42.233B = 20.3%). However, this includes one-off tailwinds from new-generation hardware rush demand, and given the sharp deceleration in June monthly sales (80% YoY), confirmation of Q2 trends is needed before concluding the full-year plan will be exceeded. Operating income progress stands at an exceptionally high 49.5% against the full-year plan of JPY 1.6B.

ItemValue (Q1)Full-Year ForecastProgress Rate
RevenueJPY 11.721BJPY 42.5B27.6%
Operating IncomeJPY 792MJPY 1.6B49.5%
Recurring ProfitJPY 816MJPY 1.6B51.0%
Net IncomeJPY 475MJPY 800M59.4%
  • Q4 (December–February) tends to generate the highest revenue due to the year-end/New Year sales season. This pattern holds on a QoQ basis over the past three years (FY02/2026 Q4: JPY 12.23B vs. Q1: JPY 8.56B)
  • Q1 is typically the weakest quarter for revenue, but this fiscal year saw an unusually high level due to the new-generation hardware special demand

Changes To Guidance

No changes to full-year guidance. The full-year outlook announced on April 14, 2026 remains unchanged. Q1 operating income progress of 49.5% far exceeds historical norms; this is likely a cautious decision to hold guidance given the anticipated payback from rush demand in Q2 and beyond.

Commentary On Shareholder Returns

The FY02/2027 annual dividend forecast is JPY 4.00 (interim JPY 0.00, year-end JPY 4.00), down from the prior year's JPY 5.00 (ordinary dividend JPY 4.00 + special dividend JPY 1.00) due to the elimination of the special dividend. JPY 248M in treasury shares (1,852,000 shares) was acquired during Q1. Total dividends of JPY 256M + buybacks of JPY 248M = total shareholder returns of JPY 504M (total payout ratio of 63.0% against net income guidance of JPY 800M).

Financial Position

The increase in short-term borrowings expanded interest-bearing debt, and the equity ratio declined from 48.8% to 44.5%. Meanwhile, cash and deposits increased by JPY 202M, primarily to fund working capital needs associated with business expansion.

  • Key Figures
  • Leverage Metrics
ItemValueAdditional Information
Total AssetsJPY 15.388B+JPY 1.081B vs. prior FY-end
└ Total Current AssetsJPY 10.841B+JPY 1.148B vs. prior FY-end
└ Total Non-Current AssetsJPY 4.546B−JPY 67M vs. prior FY-end
Cash and DepositsJPY 3.291B+JPY 202M vs. prior FY-end
MerchandiseJPY 5.081B+JPY 191M vs. prior FY-end
Interest-Bearing DebtJPY 4.192B+JPY 1.327B vs. prior FY-end
└ Short-Term BorrowingsJPY 2.9B+JPY 1.4B vs. prior FY-end
└ Current Portion of BondsJPY 200MUnchanged vs. prior FY-end
└ Current Portion of Long-Term DebtJPY 235M−JPY 516M vs. prior FY-end
└ Long-Term DebtJPY 857M+JPY 443M vs. prior FY-end
Net AssetsJPY 6.846B−JPY 129M vs. prior FY-end
Equity Ratio44.5%Down 4.3pt from 48.8% at prior FY-end
EBITDAJPY 898MOperating income JPY 792M + Depreciation JPY 106M

News Released Alongside The Earnings Announcement

  • 2026/07/14
    Announced lottery registration for Pokémon cards, UNION ARENA, and other trading cards releasing on July 31, continuing trading card sales initiatives Lottery Registration for Various Trading Cards Releasing July 31

Major Announcements During The Quarter

  • 2026/04/23
    Simultaneously grand-opened two Furuichi stores at AEON Mall Ibaraki and AEON Mall Chikushino, expanding mall-based locations in the Kansai and Kyushu regions Furuichi AEON Mall Ibaraki and Chikushino — Simultaneous Grand Opening on April 23, 2026
  • 2026/05/19
    Dissolved the capital-business alliance with Suruga-ya and transitioned to a business alliance; acquired 1,852,000 Teitsuu shares (2.89%) held by Suruga-ya as treasury stock Notice Regarding Dissolution of Capital-Business Alliance with Suruga-ya and Transition to Business Alliance
  • 2026/05/20
    Completed acquisition of 1,852,000 treasury shares for JPY 248M via ToSTNeT-3 off-auction trading Notice Regarding Results and Completion of Treasury Share Acquisition via ToSTNeT-3 Off-Auction Trading
  • 2026/06/05
    May monthly sales surged to 166% YoY, driven by new games at 217% and strong pre-owned trading cards Notice Regarding May 2026 Monthly Sales Summary
  • 2026/07/07
    June monthly sales decelerated to 80% YoY, with new games at 52% as the payback from the prior year's new-generation hardware launch materialized Notice Regarding June 2026 Monthly Sales Summary

Large-Shareholding Filings / Material Proposals Over The Past Year

No new large-shareholding reports or amendment filings targeting Teitsuu shares were identified during the relevant period. Note that Teitsuu, as a holder, filed multiple amendment reports for shares in TORICO <7138>, progressively reducing its stake from 19.25% to 4.30% (below 5%) in connection with the dissolution of their capital-business alliance.

None applicable

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