2025Financial Report

Revenue growth and cost optimization

J.LEAGUE's budget for the fiscal year ending December 2025 forecasts an increase in operating revenue, yet projects an opserating deficit of 1.5 billion yen. This is primarily due to expanded growth investments and the second year of the new mission enhancement distribution despite this, the league expects a final net revenue of 400 million yen—driven by robust sponsorship revenue and cost-saving initiatives—with net assets projected at 11.3 billion yen. While operating revenue has grown year-on-year, expenses have also risen due to higher club distributions, marketing efforts to expand the fan base, and increased costs related to local exposure and broadcasting.

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YOY

(Unit: 100 million yen)

Account	Fiscal 2024 A	Fiscal 2025 Forecast C	Increase/Decrease C-A
Ordinary revenue
Sponsorship revenue	58	69	12
Public transmission rights fee revenue	213	221	8
Other revenue	49	50	1
Total of ordinary revenue	319	340	21
Ordinary expenses			0
①Operating cost	295	327	31
League operating cost	38	36	-1
Funds allocated to clubs	122	127	5
Expenses for measures to expand the fan base	15	16	2
Investment in local media exposure	18	24	7
Other operating cost	103	123	20
②Administration cost	10	10	-1
Total of ordinary expenses	306	336	31
Operating activities	14	4	-10
Non-operating activities	-1	-2	-1
Total changes in unrestricted net assets	12	2	-11

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Compare to budget

(Unit: 100 million yen)

Account	Fiscal 2025 Budget B	Fiscal 2025 Forecast C	Increase/Decrease C-B
Ordinary revenue
Sponsorship revenue	66	69	3
Public transmission rights fee revenue	219	221	2
Other revenue	43	50	7
Total of ordinary revenue	328	340	12
Ordinary expenses			0
①Operating cost	334	327	-7
League operating cost	38	36	-2
Funds allocated to clubs	126	127	1
Expenses for measures to expand the fan base	16	16	0
Investment in local media exposure	30	24	-6
Other operating cost	123	123	-1
②Administration cost	10	10	0
Total of ordinary expenses	343	336	-7
Operating activities	-15	4	19
Non-operating activities	0	-2	-2
Total changes in unrestricted net assets	-15	2	17

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2026 Special Season’s Revenue and Expenditure Budget

Distinguishing from “dangerous play”

• ・To align with the transition to the new season format, the fiscal year-end will shift to June starting in 2026. Consequently, 2026 Special Season will comprise a six-month accounting window.
• ・The budget for 2026 Special Season prioritizes the promotion of the J.LEAGUE Centennial Vision and aims to revitalize the league through aggressive fan engagement and expanded subsidies. The projected deficit of 4.3 billion yen will be covered by net assets.
  • Fan Engagement & Visibility (3.22 billion yen): Includes large-scale promotions, National Stadium (MUFG Stadium) hosting expenses, and digital advertising.
  • Club performance-based support programmes (1.80 billion yen): Allocated to clubs based on management performance, including points earned and final league rankings.
  • J.LEAGUE facility maintenance support programmes for heavy-snowfall areas (380 million yen): Dedicated funding to upgrade sports facilities for clubs based in heavy-snowfall areas.

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YOY

(Unit: 100 million yen)

Account	Fiscal 2025 Budget (12-month period)	Fiscal 2026 Special Season Budget (6-month period)
Ordinary revenue
Sponsorship revenue	66	39
Public transmission rights fee revenue	219	110
Other revenue	43	25
Total of ordinary revenue	328	174
Ordinary expenses
①Operating cost	334	212
League operating cost	38	41
Funds allocated to clubs	126	65
Expenses for measures to expand the fan base	16	13
Investment in local media exposure	30	19
Other operating cost	123	73
②Administration cost	10	5
Total of ordinary expenses	343	217
Operating activities	-15	-43
Non-operating activities	0	0
Total changes in unrestricted net assets	-15	-43

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Compared to financial forecast

(Unit: 100 million yen)

Account	Fiscal 2025 Forecast (12-month period)	Fiscal 2026 Special Season Budget (6-month period)
Ordinary revenue
Sponsorship revenue	69	39
Public transmission rights fee revenue	221	110
Other revenue	50	25
Total of ordinary revenue	340	174
Ordinary expenses
①Operating cost	327	212
League operating cost	36	41
Funds allocated to clubs	127	65
Expenses for measures to expand the fan base	16	13
Investment in local media exposure	24	19
Other operating cost	123	73
②Administration cost	10	5
Total of ordinary expenses	336	217
Operating activities	4	-43
Non-operating activities	-2	0
Total changes in unrestricted net assets	2	-43

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※The information published is current as of December 22, 2025.