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Results2193Cookpad Inc.Information and Communications, Services and Others

Summary of Consolidated Financial Results for the Third Quarter of the Fiscal Year Ending December 2026 [IFRS]

For the cumulative third quarter of the fiscal year ending December 2026, revenue decreased 8.2% year on year and operating profit decreased 31.2%. Profit before tax increased 5.6% due mainly to the decrease in foreign exchange losses, but profit decreased 3.7% as a result of higher corporate income tax expense.

Worth reading
42Recurring
Scored from 5 of 6 sections
Direction
Mixed performance
Direction inferred from the company’s description.
Scale
-8.2
%
Wording
Avoiding a definitive answer
How definitive the wording is.

Results for this period

Third quarter1 January 2026–30 September 2026ConsolidatedIFRS
Net Sales3,710¥ millionYear on year -8.2%
Operating profit138¥ millionYear on year -31.2%
Ordinary income521¥ millionYear on year +5.6%
Net income attributable to owners of the parent518¥ millionYear on year -3.7%

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¥7.19
Financial position at period-end
Total assets14,228¥ million
of which net assets 13,189 ¥ millionEquity ratio 92.7%vs. prior year-end +1.2pt

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.

Cash and cash equivalents at end of period¥6,399,509 thousand
Outlook and shareholder returns
Annual Dividend Forecast¥0 → ¥0(0.0%)
Factors Behind Changes in Business Performance

Decrease in revenue due to the decline in premium service members and other factors; ¥185 million in one-time costs associated with workforce reductions at overseas offices; decrease in outsourcing and recruitment expenses resulting from the streamlining of overseas offices; decrease in foreign exchange losses; increase in corporate income tax expense

Disclosure regarding the going concern assumption

Not applicable

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 consolidationNewly consolidated: 0 companies; excluded: 0 companies (no material change in the scope of consolidation)
Material subsequent eventsAt a meeting of the Board of Directors held on 6 November 2026, the Company resolved to purchase gold bullion, up to an equivalent value of ¥1,000 million, during the planned period from 9 November to 30 November 2026, for the purpose of preserving its assets and diversifying risk.
Depreciation and amortization¥195,361 thousand
Availability of Supplementary Financial Results MaterialsAvailable
Availability of Financial Results BriefingNo
Issued Shares at Period-End78,807,900
Treasury Shares at Period-End6,923,303
Results for this period
ItemDetails
Fiscal Period ClassificationThird quarter
Accounting standardsIFRS
Consolidated / non-consolidatedConsolidated
Period Covered1 January 2026–30 September 2026
Net Sales¥3,710 million (YoY -8.2%)
Operating profit¥138 million (YoY -31.2%)
Ordinary income¥521 million (YoY +5.6%)
Profit attributable to owners of the parent¥518 million (YoY -3.7%)
Net income per share¥7.19
Equity ratioEnd of the current fiscal period 92.7 / End of previous period 91.5
Total assets¥14,228 million
Net assets¥13,189 million
Cash and cash equivalents at end of period¥6,399,509 thousand
Annual Dividend Forecast¥0 → ¥0(0.0%)
Depreciation and amortization¥195,361 thousand
Disclosure regarding the going concern assumptionNot applicable
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 consolidationNewly consolidated: 0 companies; excluded: 0 companies (no material change in the scope of consolidation)
Material subsequent eventsAt a meeting of the Board of Directors held on 6 November 2026, the Company resolved to purchase gold bullion, up to an equivalent value of ¥1,000 million, during the planned period from 9 November to 30 November 2026, for the purpose of preserving its assets and diversifying risk.
Availability of Supplementary Financial Results MaterialsAvailable
Availability of Financial Results BriefingNo
Issued Shares at Period-End78,807,900
Treasury Shares at Period-End6,923,303
Factors Behind Changes in Business PerformanceDecrease in revenue due to the decline in premium service members and other factors; ¥185 million in one-time costs associated with workforce reductions at overseas offices; decrease in outsourcing and recruitment expenses resulting from the streamlining of overseas offices; decrease in foreign exchange losses; increase in corporate income tax expense
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 decreased due mainly to the decline in premium service members for the recipe service. Operating profit decreased as the Company recorded ¥185 million in one-time costs associated with workforce reductions at overseas offices, despite a decrease in outsourcing and recruitment expenses resulting from the streamlining of those offices. Profit before tax increased due mainly to lower finance costs resulting from the decrease in foreign exchange losses, while profit for the quarter attributable to owners of the parent decreased due to higher corporate income tax expense.

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