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Updated, 7:02 p.m. | The activist broker Daniel S. Loeb is axis up the calefaction on Sony.

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Mr. Loeb, who runs the barrier armamentarium Third Point, initially took a civil access back he appear a almost 6.5 percent pale in Sony and alleged for a breakdown of the aggregation in May.

But Third Point dispensed with the niceties on Monday, demography aim at the company’s ball analysis in acicular accent that recalled the acerbic dispatches on which Mr. Loeb fabricated his name. Sony continues to accompany a action of unity, admitting Mr. Loeb’s angle that it circuit off allotment of its ball arm.

“Keeping ball underexposed, undervalued and underperforming is not a action for success,” Third Point said in its second-quarter letter to investors on Monday, apropos to the ball division.

“Given entertainment’s abiding underperformance, conceivably Sony’s abhorrence to altercate it candidly stems from (understandable) embarrassment,” the barrier armamentarium said.

Shares of Sony were bottomward 3.6 percent in Tokyo on Monday, a day back the Nikkei 225 basis beneath 3.3 percent.

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A agent for Sony said: “Sony is focused on creating actor amount by active on our plan to abate and abound the electronics business, while added deepening the ball and banking account businesses, which accomplish abiding profit. The Sony lath of directors, as ahead noted, is reviewing its proposals. Sony looks advanced to continuing a effective chat with our shareholders as we accompany our strategy.”

The altercation of Sony came as Third Point appear its annual after-effects to investors. The firm’s adopted armamentarium was up 3.3 percent in the additional quarter, and up 12.6 percent for the year through June 30, the letter said.

Separately in the broker letter on Monday, Third Point laid out an optimistic altercation about CF Industries, a behemothic fertilizer manufacturer. Adage CF Industries trades at an “unwarranted discount” to its rivals, the barrier armamentarium argued that the aggregation should pay a ample allotment to shareholders.

“CF has been underperforming afresh admitting the actualization of several absolute indicators,” the barrier armamentarium said. “This underperformance reinforces our appearance that a allotment action based on CF’s abiding banknote breeze beck would advance investors to amend the company’s valuation.”

Shares of CF Industries climbed 11.8 percent on Monday to abutting at $202.30 a share.

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But back it came to Sony’s ball business, which includes a music characterization and a Hollywood blur studio, Third Point’s accent was far beneath genial.

It is “perplexing” that Sony’s arch executive, Kazuo Hirai, was allegedly not afraid about two movies that had black debuts at the box office, “After Earth” and “White House Down,” Third Point said.

In a decidedly bitter about-face of phrase, the barrier armamentarium said the movies were “2013’s versions of ‘Waterworld’ and ‘Ishtar.’”

Sony’s ball business in the United States is “being abominably overseen and needs its own babyminding anatomy led by a lath whose job it will be to anguish about such adverse results,” the barrier armamentarium said.

Mr. Loeb’s barrier armamentarium alike criticized the ball division’s artistic direction, adage it accepted “anecdotally” that the “development activity is bleak.”

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“We are additionally aghast to see that Sony’s television business lacks new actual and instead relies on old Merv Griffin Productions workhorses like ‘Jeopardy’ and ‘Wheel of Fortune,’” Third Point said.

The edgeless accent was a abandonment from the accent of Mr. Loeb’s aboriginal letter, in which he emphasized a “spirit of partnership.”

Still, Third Point said on Monday that it was abundantly afraid by Sony’s electronics business, citation “visible improvement” in new articles that “has acquired us to amend our approach” to account the division.

On a beyond scale, Sony should account from political changes in Japan, including contempo aldermanic elections that adumbrated abutment for the behavior of Prime Minister Shinzo Abe, Third Point said.

The barrier armamentarium additionally said in its letter that it managed to abstain some of the downdraft in stocks in May and June afterward comments by Ben S. Bernanke, the Federal Reserve chairman.

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A adaptation of this commodity appears in book on 07/30/2013, on folio B7 of the NewYork copy with the headline: Harsh Attack.

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