Komori

Summary of Financial Results for the First Quarter of the Fiscal Year Ending November 2026 (Japanese GAAP, non-consolidated)

In the first quarter of the fiscal year ending November 2026, net sales increased 18.1% year on year and operating profit increased 115.0%, resulting in substantial profit growth at every level. While the full-year earnings forecasts remain unchanged, the annual dividend forecast has been increased from the previous fiscal year's actual dividend of ¥40 to ¥48.

Worth reading
40Recurring
0–100. This measures how worthwhile something is to read, not how good or bad the company is.
Direction
Improvement
Direction inferred from the company’s description.
Scale
115
Year-on-year change in operating income (%)
Wording
Conditional
How definitive the wording is.

Results for this period

First quarter1 December 2025 to 28 February 2026Non-consolidated (standalone)Japanese GAAP
Net Sales797million yenYear on year +18.1%Progress 24.9%
Operating profit86million yenYear on year +115.0%Progress 35.5%
Ordinary income85million yenYear on year +120.3%Progress 35.7%
Net income attributable to owners of the parent71million yenYear on year +170.4%Progress 55.9%

The width of the band at each stage is based on revenue. The narrower it becomes toward the bottom, the smaller the proportion of revenue that remains as profit. The dotted outline is the full-year forecast and the band inside it is the result for this period. The progress rate is the result divided by the forecast.

Net income per share¥71.66
Financial position at period-end
Total assets2,595million yen
of which net assets 1,341 million yenEquity ratio 51.7%vs. prior year-end +2.3pt

塗りつぶした部分が自己資本比率です。総資産のうち、返済のいらない自前の資金がどれだけかを表します。The thin vertical line indicates the level at the end of the previous fiscal year.

Outlook and shareholder returns
Full-year earnings forecast
Net Sales3,200 million yen (YoY +11.8%)
Operating profit242 million yen (YoY +7.5%)
Ordinary income238 million yen (YoY +7.7%)
Net income127 million yen (YoY +24.0%)
Revision to Earnings ForecastNo change → No change(None)
Annual Dividend Forecast40 yen → 48 yen
Factors Behind Changes in Business Performance

The company cited further growth in inbound demand, resilient personal consumption, store-specific events, limited-time menu offerings and measures to improve QSC as factors affecting performance.

Disclosure regarding the going concern assumption

No applicable matters.

Change in accounting policy
基準改正に伴う変更 Noそれ以外の変更 No見積りの変更 No修正再表示 No
Breakdown of extraordinary income (loss)Extraordinary income Not disclosed / Extraordinary loss Loss on disposal and sale of non-current assets 0 thousand yen
Depreciation and amortization36,407 thousand yen
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingNo (no target participants specified)
Issued Shares at Period-End992,000 shares
Treasury Shares at Period-End0 shares
Results for this period
ItemDetails
Fiscal Period ClassificationFirst quarter
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedNon-consolidated (standalone)
Period Covered1 December 2025 to 28 February 2026
Net Sales797 million yen (YoY +18.1%)
Operating profit86 million yen (YoY +115.0%)
Ordinary income85 million yen (YoY +120.3%)
Profit attributable to owners of the parent71 million yen (YoY +170.4%)
Net income per share¥71.66
Equity ratioEnd of the current fiscal period 51.7 / End of previous period 49.4
Total assets2,595 million yen
Net assets1,341 million yen
Full-year earnings forecastNet Sales 3,200 million yen (YoY +11.8%) / Operating profit 242 million yen (YoY +7.5%) / Ordinary income 238 million yen (YoY +7.7%) / Net income 127 million yen (YoY +24.0%)
Revision to Earnings ForecastNo change → No change(None)
Annual Dividend Forecast40 yen → 48 yen
Depreciation and amortization36,407 thousand yen
Breakdown of extraordinary income (loss)Extraordinary income Not disclosed / Extraordinary loss Loss on disposal and sale of non-current assets 0 thousand yen
Disclosure regarding the going concern assumptionNo applicable matters.
Change in accounting policyChanges due to revisions to standards No / Other changes No / Change in accounting estimate No / Restatement No
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingNo (no target participants specified)
Issued Shares at Period-End992,000 shares
Treasury Shares at Period-End0 shares
Factors Behind Changes in Business PerformanceThe company cited further growth in inbound demand, resilient personal consumption, store-specific events, limited-time menu offerings and measures to improve QSC as factors affecting performance.
Items this document does not state (14)
Operating MarginCash flows from operating activitiesCash flows from investing activitiesCash flows from financing activitiesCash and cash equivalents at end of periodPayout ratioShareholder Return PolicySegment revenueSegment profitRegional salesOrders received and order backlogImpairment lossChanges in the scope of consolidationMaterial subsequent events

These are items the company does not state in this document. We do not leave them blank, nor fill them in from other sources or by inference.

The reasons the company gives

The company's own explanation, not something inferred from the numbers.

The company explained that it implemented measures including responding to further growth in inbound demand and resilient personal consumption, as well as store-specific events, limited-time menu offerings and improvements in QSC.

How to read this page

This is not the documentKomori reads the disclosure the company filed and writes this summary. Figures are as stated by the company and are not audited.
Weight is not a verdictIt measures how much this changes what the company had already told the market. It is not a view on the shares.
Corrections happenIf the company reissues this disclosure, the page is rebuilt from the corrected version and the revision number moves up.
Summary of Financial Results for the First Quarter of the Fiscal Year Ending November 2026 (Japanese GAAP, non-consolidated) | Hikari Food Service Co.,Ltd. (138A) timely disclosure | Komori