IR Glossary
We have compiled a list of key terms used in our financial results materials and other disclosures that are especially important for understanding our business model. For securities‑related terminology, please refer to the section below.
Japan Exchange Group (JPX) Glossary (Japanese only)
A – M
Box‑office revenue
Total revenue from ticket sales at theaters. A key metric that serves as the basis for all revenue distribution.
Character license
Granting of the right to use IPs to third‑party companies in IP & Anime business.
Cinema ads
On‑screen ads shown before a movie starts.
Concession
Food and beverage stands at movie theaters.
Creation
Actual process for creating works.
Distribution
A service to supply films to theaters and advertise them.
Distribution fees
Compensation for distribution services. In principle, it is paid from distribution revenue, with a certain percentage received as a fee.
Dolby Cinema®
A type of Premium Large Formats (PLF), characterized by visual beauty and immersion enabled by visual effects (Dolby Vision) and spatial audio (Dolby Atmos).
GKIDS
A North American distribution company focused primarily on anime that became a subsidiary in 2024.
Home entertainment / packaging
Sales of DVDs and Blu‑rays, which now serve primarily as collectors’ items and as a complement to streaming.
IMAX®
A theater that offers the world’s most immersive film experience developed by IMAX corporation, featuring a unique viewing angle, very large screens and powerful sound.
Invested titles
Works of which rights are partially held by an entity through investing in a production committee.
J‑MOPS
Japan Motion Picture Production Standards Association. It works to improve working conditions on film sets and to promote a compliance certification program.
Joint distribution
Distribution and advertising jointly conducted by several distributor companies for diversifying risks and complementing the theater networks and advertising capacity of each company.
Legendary Pictures
U.S.‑based production company. It is also our business partner engaged in Godzilla IP expansion in Hollywood.
Localization
A marketing approach that goes beyond translation by adapting IP to local culture in order to increase its acceptance and penetration in overseas markets.
Master licensee
A leading role of centralizing rights management. It is a system to efficiently collect royalties from around the world.
Merchandise sales
Manufacture and sales of goods of proprietary IP.
Minimum Guarantee (MG)
A predetermined fixed amount guaranteed to be received, irrespective of box‑office revenue and sales.
Moments for Life
TOHO Group’s new corporate slogan established in Oct. 2025.
Movie ticket income
A share received by a distributor as calculated by deducting the share of movie theaters from box‑office revenue. Main source of revenue for TOHO’s distribution division.
N – Z
Number of cours
Unit for streaming TV animation (1 cour lasts for 3 months). This is an indicator to measure the cycles of investment, production and magnetization.
ODS
Other Digital Stuff which indicates the screening of contents other than films (live events, sports, theatrical plays, etc.). TOHO NEXT label is developed by TOHO.
Organizer / Title under representation
Refers to the lead operator of a production committee. Regarding represented works, it indicates the entity owns most or all of the rights.
Overage
Surplus revenue to be shared among right holders when actual revenue exceeds the amount of prepaid Minimum Guarantee.
P&A
Refers to distribution expenses (Prints & Advertising).
Premium Large Formats
PLF. A collective term for projection systems equipped with large screens and top‑quality sound and visual equipment.
Production
The entire business flow including fundraising, creating, and advertising. To make management decisions for achieving box‑office success.
Publishing (game)
Sale, operation, and advertisement of games.
Recoup
To retrieve production expenses (invested amount) through box‑office revenue and secondary use. Recoupment point stands for break‑even point.
Right of contact
The right to determine and act on behalf of a title with respect to the timing of monetization and business partners for streaming, merchandising, and other uses.
Science SARU
An anime production studio that became a subsidiary in 2024.
Secondary use
A collective term for monetization methods (streaming, home entertainment, airing, overseas sales, merchandising, etc.) after a theater release.
Streaming
Sale of broadcasting rights to platformers, etc. It is one of the major pillars of revenue for Anime business after a theater release.
Theatrical operations
Theater operations service. Sources of revenue include ticket fees, shops (concession), and cinema advertising.
TOHO animation
TOHO’s anime business label.
TOHO Europe
An operating base that owns UK‑based Anime Limited acquired in Dec. 2025. It strengthens licensing business and direct film distribution across Europe.
TOHO Games
TOHO’s game business label.
TOHO NEXT
Distribution label focused on ODS.
TOHO VISION 2032
A long‑term vision for 2032 with targets such as an operating profit of ¥75–100 billion.
TOHO‑ONE
TOHO Group’s customer‑base platform. It integrates previously fragmented data and delivers a seamless, IP‑driven user experience.
TOHO‑TOWA
Our subsidiary handling distribution of foreign films. It leads distribution of the films by Universal Pictures, Paramount Pictures, and Warner Bros.
Top off
Refers to the amount remaining after distribution expenses are first deducted from distribution revenue, which serves as the basis for calculating the amount distributable to the production committee and distribution fees.