🟦Kataller Toyama | "NO CHOICE BUT J1": How to Build the Resolve for a Deficit Budget

In the 60-Club Analysis series "The 60 Clubs I've Seen", this time we are going to look at Kataller Toyama.

The President and Representative Director of Kataller Toyama is Mr. Shigeo Hidaritomo. He has experience as a president at Marinos and S-Pulse, and has been involved in soccer club management for 25 years. Since arriving in Toyama, he has been the driving force behind the club's transformation.

President Hidaritomo explains the policy for the 2026/27 season in its entirety in a roughly 50-minute video. Everything from financial figures and the basis for strengthening expenses to risks and resolve.

If you have time, I highly recommend watching the video. For those who don't, I have included the key elements in this article, so please read this instead.

1. Starting with the numbers

When checking the financial situation, what caught my eye was the high growth rate of revenue.

After spending 10 seasons in J3, they achieved a return to J2 for the first time in 11 years in the 2025 season.

In the financial report for the first year in J2, revenue increased by 52% from the previous year, reaching 1.396 billion yen. Sponsor revenue, ticket revenue, merchandise revenue, and the number of fan club members—everything was at an all-time high.

Just by moving up to J2, the scale of sales changes this much.

That is precisely why the weight of "getting promoted" and "staying up" becomes visible as numbers. Even if you understand it in your head, seeing the actual figures makes you feel it more strongly.

2. The 10-year J3 era

In 2014, Kataller Toyama was relegated to J3 after finishing at the bottom (22nd place) of J2.

From there, they spent 10 seasons. From 2015 to 2024, they were in J3 the whole time.

In 2022, there was a year where they invested heavily in expenses, betting on promotion. Even so, they couldn't get promoted, and the deficit ballooned to 160 million yen.

Listening to President Hidaritomo, it is clear that the memory of this failure influences his subsequent management decisions.

Finally, in the 2024 season, they finished 3rd in J3. They won the promotion playoffs, and the stage of J2 returned for the first time in 11 years.

3. How to "save" in the first year of J2

In the first year of J2, the results were such that they secured their survival in the final match.

Although they struggled on the competitive side, on the business side, as mentioned above, it was a year where everything increased.

The average attendance per match was 5,900. Since the budget (target) was set at just over 5,000, that alone is a significant increase. The atmosphere in the stadium changed the moment they moved up to J2.

In our first year in J2, we ultimately ended with a surplus of 60 million yen. The business-side gains from promotion increased our surplus, which we can now use as the budget for the following season.

4. Setting a Deficit Budget

Kataller Toyama's budget for the 2026/27 season is in deficit.

The revenue budget is 1.495 billion yen. The total cost, including reinforcement expenses, is 1.55 billion yen. This leaves a deficit of 55 million yen.

Reinforcement expenses are 700 million yen. We increased this by 150 million yen from the 550 million yen spent the previous year (2025 season).

Ordinary companies basically do not set deficit budgets.
If a deficit budget must be set, it is only done when the purpose is clear—such as developing a new market or making large-scale capital investments—and when the future return from that investment is visible.

In a normal company, the result of spending money leaves "something" behind. Factories, machinery, brands, or acquired customers.

However, Kataller's deficit budget this time is an investment in reinforcement expenses for the sake of promotion.

The money a soccer club spends on reinforcement expenses leaves nothing behind.
Players will eventually transfer. There is a possibility they could get injured at any time. Points are reset the following year. If we cannot achieve promotion, we will simply be fighting in J2 again.

Although returns can be expected, the probability of them is not high.

Even so, we are setting a deficit budget.

To be promoted to J1, we need 70 points. And clubs that earn points efficiently are calculated to spend about 10 million yen in reinforcement expenses per point. Therefore, by simple calculation, 700 million yen in reinforcement expenses is necessary.

With that numerical basis, President Hidari-tomo stated clearly to the board of directors, "Please let us start with a deficit."

I thought to myself, "If I were in the position of a manager, could I take this decision to the board of directors?" I am not very confident that I could.

We have a past failure where "we set a budget with a 50 million yen deficit, but it ended up being a 160 million yen actual deficit." With that memory in mind, we are still stepping forward. I can only imagine how much weight that carries.

5. "NO CHOICE BUT J1"—The Axis for Deciding When to Go for It

The copy on the 2026/27 season poster is "NO CHOICE BUT J1 6/70." Top 6, 70 points. We turned our goal into numbers and put it directly on the poster.

President Hidari-tomo says this in a video:

"I don't know if you'll believe me, but when I first came to Toyama, these words just popped into my head. I thought, 'I'm definitely going to use this copy when we go up to J1,' and I've been keeping it in reserve ever since."

The trigger for this decision was after the final match of the 2025 season.

After the away game against Sendai, I stepped out of the ticket gate at Toyama Station just past 10 PM. Supporters were lined up, welcoming us with applause.

"I have been a soccer executive for 25 years, and this is the first time I have ever seen a scene like this."

The next day, I publicly declared that we would aim for J1.

However, there is something I would like to pause and consider here.

This season is only our second since being promoted to J2. The average business scale of J2 is approximately 2.3 billion yen. Kataller Toyama's business scale for the 2025 season is approximately 1.4 billion yen, which is about 60% of the J2 average. The gap with major J2 clubs is even larger, and we are challenging for promotion with a scale that is by no means at the top. Waiting a few more years to increase our business scale before making a move was also an option.

Even so, I decided that "this is the year."

An executive needs a core principle to decide "when is the time to make a move."

Whether this season's challenge is the right decision will only be known after the season ends.
If we fail to get promoted, there is a possibility that our deficit will grow.
We will likely face criticism as well.

But I believe that having the judgment criteria to take on a challenge even while accepting criticism is something necessary as an executive.

The sense of judgment you possess and building an organization that supports it.
It is important to have these.

6. Hometown and Player Roster

Our club philosophystates: "Through soccer, we aim to contribute to the healthy development of youth, the promotion of sports, and regional revitalization, aiming to make our hometown of Toyama even more vibrant."

This philosophy is also in motion off the pitch.

In response to the Noto Peninsula Earthquake that occurred in January 2024, the club has faced regional issues head-on, such as by organizing reconstruction support volunteer tours. Even after moving up to J2, we continue to face Toyama outside the stadium.

In terms of player roster as well, the number of players with ties to Toyama is increasing. Even on the pitch, it seems they are trying to embody the revitalization of the region.

7. What I want to steal

I believe the greatest value of a soccer club is the "story of becoming the best club in the world."

It is not the service, the facilities, or the winning percentage; it is the story.

Whether one can chase the dream of "the region going out into the world together with this club" is what matters. Whether they can buy into that story becomes the motivation for supporters and companies to get involved with the club.

In the case of Kataller Toyama, President Hidari-tomo is telling that story himself.

In a 50-minute video, we present the deficit figures while conveying that we are "still aiming for J1." We are sharing this as a story, including the resolve to face criticism if we fail.

Rather than hiding risks by only showing convenient numbers, we are involving our stakeholders after showing them everything. I don't think there are many clubs that communicate in this way.

Clubs that make people think, "I want to follow this club's story," are strong. It's not about whether they keep winning, but whether you feel you want to walk alongside them.

While reading about Toyama, I kept thinking about the club I am involved with.