Worth reading
45Recurring
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
19.4
% (year-on-year change in operating profit)Wording
Conditional
How definitive the wording is.Results for this period
Third quarter1 December 2025 to 31 August 2026Non-consolidated (standalone)Japanese GAAPNet Sales2,393¥ millionYear on year +11.9%Progress 74.8%
Operating profit209¥ millionYear on year +19.4%Progress 86.4%
Ordinary income207¥ millionYear on year +20.8%Progress 87.0%
Net income attributable to owners of the parent139¥ millionYear on year +18.7%Progress 109.4%
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¥140.85
Financial position at period-end
Total assets2,731¥ million
of which net assets 1,410 ¥ millionEquity ratio 51.6%vs. prior year-end +2.2pt
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 Sales¥3,200 million (YoY +11.8%)
Operating profit¥242 million (YoY +7.5%)
Ordinary income¥238 million (YoY +7.7%)
Net income¥127 million (YoY +24.0%)
Revision to Earnings ForecastNo revision
Annual Dividend Forecast¥40 → ¥48（+20.0%）
Factors Behind Changes in Business Performance
Sustained inbound demand and resilient personal consumption, store-specific events, limited-time menus and improvements in QSC, investor relations activities, opening stores at music festivals, and opening new stores
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
Impairment loss¥24,408 thousand
Breakdown of extraordinary income (loss)Extraordinary income Lease termination compensation received ¥4,600 thousand / Extraordinary loss Loss on disposal and sale of non-current assets ¥1,317 thousand, Impairment Losses ¥24,408 thousand, Loss on closure of stores ¥522 thousand
Depreciation and amortization¥102,447 thousand
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingNone (対象者：Not applicable)
Issued Shares at Period-End992,000 shares
Treasury Shares at Period-End0 shares
| Item | Details |
|---|---|
| Fiscal Period Classification | Third quarter |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Non-consolidated (standalone) |
| Period Covered | 1 December 2025 to 31 August 2026 |
| Net Sales | ¥2,393 million (YoY +11.9%) |
| Operating profit | ¥209 million (YoY +19.4%) |
| Ordinary income | ¥207 million (YoY +20.8%) |
| Profit attributable to owners of the parent | ¥139 million (YoY +18.7%) |
| Net income per share | ¥140.85 |
| Equity ratio | End of the current fiscal period 51.6 / End of previous period 49.4 |
| Total assets | ¥2,731 million |
| Net assets | ¥1,410 million |
| Full-year earnings forecast | Net Sales ¥3,200 million (YoY +11.8%) / Operating profit ¥242 million (YoY +7.5%) / Ordinary income ¥238 million (YoY +7.7%) / Net income ¥127 million (YoY +24.0%) |
| Revision to Earnings Forecast | No revision |
| Annual Dividend Forecast | ¥40 → ¥48（+20.0%） |
| Depreciation and amortization | ¥102,447 thousand |
| Impairment loss | ¥24,408 thousand |
| Breakdown of extraordinary income (loss) | Extraordinary income Lease termination compensation received ¥4,600 thousand / Extraordinary loss Loss on disposal and sale of non-current assets ¥1,317 thousand, Impairment Losses ¥24,408 thousand, Loss on closure of stores ¥522 thousand |
| Disclosure regarding the going concern assumption | No applicable matters. |
| Change in accounting policy | Changes due to revisions to standards No / Other changes No / Change in accounting estimate No / Restatement No |
| Availability of Supplementary Financial Results Materials | Yes |
| Availability of Financial Results Briefing | None (対象者：Not applicable) |
| Issued Shares at Period-End | 992,000 shares |
| Treasury Shares at Period-End | 0 shares |
| Factors Behind Changes in Business Performance | Sustained inbound demand and resilient personal consumption, store-specific events, limited-time menus and improvements in QSC, investor relations activities, opening stores at music festivals, and opening new stores |
Items this document does not state (13)
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 backlogChanges 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 cited sustained inbound demand and resilient personal consumption, as well as store-specific events, limited-time menus, improvements in QSC, investor relations activities, and opening stores at music festivals. It also opened 1 new company-operated store and 1 new franchise store.
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.