Komori
Earnings2305STUDIO ALICE Co.,Ltd.Information and Communications, Services and Others

Summary of Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending February 2027 (Japanese GAAP) (Consolidated)

Interim-period sales increased 1.0% year on year, while operating income, ordinary income and net income all turned profitable from losses in the same period of the previous year. The full-year earnings forecast and annual dividend forecast remain unchanged.

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
558
¥ million (improvement in operating income)
Wording
Conditional
How definitive the wording is.

Results for this period

Interim period (second quarter)1 March 2026 to 31 August 2026ConsolidatedJapanese GAAP
Net Sales14,521¥ millionYear on year +1.0%Progress 43.2%
Operating profit95¥ millionProgress 3.9%
Ordinary income174¥ millionProgress 7.1%
Net income attributable to owners of the parent15¥ millionProgress 1.2%

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¥0.91
Financial position at period-end
Total assets37,909¥ million
of which net assets 29,476 ¥ millionEquity ratio 77.8%vs. prior year-end -0.9pt

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 inflows and outflows
Operating+1,370,416
Investment-1,106,944
Financials-299,474
Net change-36,002

Stacked from zero: upward is an increase in cash, downward a decrease (in ¥ thousand).The net change represented by the dotted line is the total of three items, calculated from figures provided by the company.

Cash and cash equivalents at end of period¥17,816,057 thousand
Segment revenue
Photography Business14,41995.5%+0.9%
Apparel manufacturing and wholesale business6864.5%-5.4%
Segment profit
Photography Business9265.2%
Apparel manufacturing and wholesale business4934.8%
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥33,600 million (YoY +2.0%)
Operating profit¥2,450 million (YoY +16.9%)
Ordinary income¥2,450 million (YoY +13.4%)
Net income¥1,250 million (YoY +7.6%)
Annual Dividend Forecast¥50 → ¥50(0.0%)
Factors Behind Changes in Business Performance

Worked to strengthen differentiation from competitors and create stores that customers would choose, promoting bookings for the “Furiho” kimono rental service, an early-bird Shichi-Go-San campaign and Shichi-Go-San outing kimono rental booking initiatives in the photography business. In the costume manufacturing and wholesale business, it worked to expand sales channels and optimise costs.

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
Changes in the scope of consolidationNew 0 companies / Excluded 0 companies / Company name Not disclosed
Impairment loss¥4,997 thousand
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of non-current assets ¥1,637 thousand / Extraordinary loss Loss on disposal of fixed assets ¥25,812 thousand, Impairment Losses ¥4,997 thousand
Depreciation and amortization¥1,398 million
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingNo
Issued Shares at Period-End17,185,650 shares
Treasury Shares at Period-End201,830 shares
Results for this period
ItemDetails
Fiscal Period ClassificationInterim period (second quarter)
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 March 2026 to 31 August 2026
Net Sales¥14,521 million (YoY +1.0%)
Operating profit¥95 million
Ordinary income¥174 million
Profit attributable to owners of the parent¥15 million
Net income per share¥0.91
Equity ratioEnd of the current fiscal period 77.8 / End of previous period 78.7
Total assets¥37,909 million
Net assets¥29,476 million
Cash flows from operating activities¥1,370,416 thousand
Cash flows from investing activities¥-1,106,944 thousand
Cash flows from financing activities¥-299,474 thousand
Cash and cash equivalents at end of period¥17,816,057 thousand
Full-year earnings forecastNet Sales ¥33,600 million (YoY +2.0%) / Operating profit ¥2,450 million (YoY +16.9%) / Ordinary income ¥2,450 million (YoY +13.4%) / Net income ¥1,250 million (YoY +7.6%)
Annual Dividend Forecast¥50 → ¥50(0.0%)
Segment revenuePhotography Business ¥14,419 million (YoY +0.9%) / Apparel manufacturing and wholesale business ¥686 million (YoY -5.4%)
Segment profitPhotography Business ¥92 million / Apparel manufacturing and wholesale business ¥49 million
Depreciation and amortization¥1,398 million
Impairment loss¥4,997 thousand
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of non-current assets ¥1,637 thousand / Extraordinary loss Loss on disposal of fixed assets ¥25,812 thousand, Impairment Losses ¥4,997 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 No
Changes in the scope of consolidationNew 0 companies / Excluded 0 companies / Company name Not disclosed
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingNo
Issued Shares at Period-End17,185,650 shares
Treasury Shares at Period-End201,830 shares
Factors Behind Changes in Business PerformanceWorked to strengthen differentiation from competitors and create stores that customers would choose, promoting bookings for the “Furiho” kimono rental service, an early-bird Shichi-Go-San campaign and Shichi-Go-San outing kimono rental booking initiatives in the photography business. In the costume manufacturing and wholesale business, it worked to expand sales channels and optimise costs.
Items this document does not state (7)
Operating MarginRevision to Earnings ForecastPayout ratioShareholder Return PolicyRegional salesOrders received and order backlogMaterial 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 worked to strengthen its differentiation from competitors and create stores that customers would choose. In the photography business, it promoted bookings for the “Furiho” kimono rental service and Shichi-Go-San-related campaigns, while in the costume manufacturing and wholesale business, it worked to expand sales channels and optimise 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.
Summary of Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending February 2027 (Japanese GAAP) (Consolidated) | STUDIO ALICE Co.,Ltd. (2305) timely disclosure | Komori