August 14, 2026

One Great Studio Company Limited (1GS)

Unaudited financials for the six months ended June 30, 2026

One Great Studio Company Limited (1GS) for the six months ended June 30, 2026, reported revenue of $212.30 million, a 17% increase compared to $181.39 million in the corresponding period last year. Revenue for the second quarter reached $109.89 million, up 4.5% from $105.15 million in the comparable quarter of 2025.

Cost of sales rose by 5% to $129.48 million as revenue scaled, while Gross Profit grew 43% to $82.82 million (2025: $58.00 million), with gross margin expanding from 32% to 39% year-to-date. In the second quarter, cost of sales fell by 5.8% even as revenue grew, yielding a 23.4% increase in Gross Profit to $45.77 million and a gross margin of 42% (Q2 2025: 35%).

Administrative and general expenses fell to $62.65 million, down 4% year over year, reflecting prudent cost management and the benefit of shared-services investments made through 2025. Consequently, Operating Profit for the six months amounted to $20.17 million, compared to an operating loss of $6.92 million in the prior year. For the second quarter, Operating Profit was $12.20 million (2025: $1.62 million).

Other income for the period totalled $12.49 million (2025: $3.92 million), inclusive of a $10.0 million one-off fair value gain recognised in the first quarter. After depreciation and amortisation of $7.83 million and interest expense of $1.25 million, Profit before Taxation reached $23.97 million (2025: loss of $15.46 million).

With no taxation charge in the period, Net Profit for the six months totalled $23.97 million, a $39 million improvement, compared to a Net Loss of $15.46 million in the corresponding period of 2025. For the second quarter, 1GS reported Net Profit of $9.26 million versus a Net Loss of $2.11 million in Q2 2025 — earned without the one-off fair value gain that lifted the first quarter’s result.

Consequently, Earnings Per Share for the six months amounted to $0.014 (2025: LPS: $0.009), while Earnings Per Share for the second quarter totalled $0.005 (2025: LPS: $0.001). The twelve-month trailing EPS was $0.009, and the number of shares used in these calculations was approximately 1,693,131,075.

Notably, 1GS’s stock price closed the trading period on August 13, 2026, at a price of $0.44, with a corresponding P/E ratio of 50.33x.

Balance Sheet Highlights

The Group’s total assets totalled $701.04 million (2025: $697.91 million), up 4% from $676.53 million at December 31, 2025. Liquidity strengthened further during the quarter, with cash and short-term investments rising 7% to $154 million from $142 million at year-end 2025, while trade receivables rose to $66.34 million from $47.78 million, in step with higher revenue. Total liabilities held at $92.82 million, up just 2% from year-end 2025, while total debt fell 7% to $13 million, bringing the debt-to-equity ratio down to approximately 2%.

Shareholders’ equity grew 4% to $608.21 million (2025: $594.64 million), representing a book value per share of approximately $0.36 (2025: $0.35).

Subsequent to the quarter, on August 5, 2026, 1GS announced the acquisition of the business of FarmHouse Creative Marketing Ltd, valued at $36 million inclusive of a performance-based earn-out structured over three years, marking the Group’s third acquisition and expanding its House of Agency Brands portfolio.

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