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Earnings2193Cookpad Inc.Information and Communications, Services and Others

Financial Results for the First Quarter of the Fiscal Year Ending December 2026 [IFRS] (Consolidated)

In the first quarter of the fiscal year ending December 2026, revenue decreased 7.7% year on year, while operating profit, profit before tax and net income all turned from profit to loss.

Worth reading
44Recurring
Scored from 5 of 6 sections
Direction
Deterioration
Direction inferred from the company’s description.
Scale
-137
¥ million
Wording
Avoiding a definitive answer
How definitive the wording is.

Results for this period

First quarter1 January 2026–31 March 2026ConsolidatedIFRS
Net Sales1,267¥ millionYear on year -7.7%
Operating profit-137¥ million
Ordinary income-415¥ million
Net income attributable to owners of the parent-417¥ million

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.

Net income per share-¥5.75
Financial position at period-end
Total assets13,499¥ million
of which net assets 12,262 ¥ millionEquity ratio 90.8%vs. prior year-end -0.7pt

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.

Cash and cash equivalents at end of period¥5,975,904 thousand
Outlook and shareholder returns
Annual Dividend Forecast¥0.00 → ¥0.00(0.0%)
Factors Behind Changes in Business Performance

Revenue declined due to a decrease in premium-service subscribers. Selling, general and administrative expenses increased mainly due to ¥182 million in one-time costs associated with workforce reductions at overseas locations. Fair value valuation differences on securities held were recorded as finance costs due to changes in market conditions, particularly in the US market.

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 Not disclosed
Changes in the scope of consolidationNew 0 companies / Excluded 0 companies / Company name None
Material subsequent eventsOn 1 May 2026, the terms of the issuance of stock options (share acquisition rights) were finalized, and 2,600 options were allocated to 4 executive officers of the Company. The number of ordinary shares underlying the options is 260,000.
Depreciation and amortization¥63,734 thousand
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingWhether applicable No / Subject person Not disclosed
Issued Shares at Period-End78,807,900 shares
Treasury Shares at Period-End6,923,303 shares
Results for this period
ItemDetails
Fiscal Period ClassificationFirst quarter
Accounting standardsIFRS
Consolidated / non-consolidatedConsolidated
Period Covered1 January 2026–31 March 2026
Net Sales¥1,267 million (YoY -7.7%)
Operating profit¥-137 million
Ordinary income¥-415 million
Profit attributable to owners of the parent¥-417 million
Net income per share-¥5.75
Equity ratioEnd of the current fiscal period 90.8% / End of previous period 91.5%
Total assets¥13,499 million
Net assets¥12,262 million
Cash and cash equivalents at end of period¥5,975,904 thousand
Annual Dividend Forecast¥0.00 → ¥0.00(0.0%)
Depreciation and amortization¥63,734 thousand
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 Not disclosed
Changes in the scope of consolidationNew 0 companies / Excluded 0 companies / Company name None
Material subsequent eventsOn 1 May 2026, the terms of the issuance of stock options (share acquisition rights) were finalized, and 2,600 options were allocated to 4 executive officers of the Company. The number of ordinary shares underlying the options is 260,000.
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingWhether applicable No / Subject person Not disclosed
Issued Shares at Period-End78,807,900 shares
Treasury Shares at Period-End6,923,303 shares
Factors Behind Changes in Business PerformanceRevenue declined due to a decrease in premium-service subscribers. Selling, general and administrative expenses increased mainly due to ¥182 million in one-time costs associated with workforce reductions at overseas locations. Fair value valuation differences on securities held were recorded as finance costs due to changes in market conditions, particularly in the US market.
Items this document does not state (14)
Operating MarginCash flows from operating activitiesCash flows from investing activitiesCash flows from financing activitiesFull-year earnings forecastRevision to Earnings ForecastPayout ratioShareholder Return PolicySegment revenueSegment profitRegional salesOrders received and order backlogImpairment lossBreakdown of extraordinary income (loss)

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.

Revenue declined due to a decrease in premium-service subscribers to the recipe service. Selling, general and administrative expenses increased, mainly due to ¥182 million in one-time costs associated with workforce reductions at overseas locations. In addition, changes in market conditions, particularly in the US market, resulted in fair value valuation differences on securities held being recorded as finance costs.

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.
Financial Results for the First Quarter of the Fiscal Year Ending December 2026 [IFRS] (Consolidated) | Cookpad Inc. (2193) timely disclosure | Komori