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Presentation materials on financial results2424Brass CorporationInformation and Communications, Services and Others

Supplementary Materials for the First-Quarter Results for the Fiscal Year Ending July 2026

In the first quarter, revenue remained at approximately the same level as the year-earlier period, while operating income and net income were in the red. Meanwhile, the number of bookings and average unit price exceeded the year-earlier period, and the company is proceeding with new openings, mainly in the Kanto region.

Worth reading
52Recurring
0–100. This measures how worthwhile something is to read, not how good or bad the company is.
Direction
Deterioration
Direction inferred from the company’s description.
Scale
-163
¥ millions (operating profit)
Wording
Conditional
How definitive the wording is.

Contents of this document

Supplementary materials to the earnings report2026年7月期 第1四半期8 items taken from the company’s own explanation
Financial Results Figures (The key points of this material are explained below)
Net Sales¥3,173 million-0.2%
Operating profit¥-163 million
Ordinary income¥-169 million
Net income¥-142 million
Operating profit margin-5.2%（前年同期比の増減ポイント：Not disclosed）
Results for the three months of the current quarter
Net Sales
¥3,173 million
Operating profit
¥-163 million
Ordinary income
¥-169 million
Net income
¥-142 million
Full-year earnings forecast
Net Sales
¥14,594 million
Operating profit
¥773 million
Ordinary income
¥780 million
Profit for the period
¥468 million
Earnings per share
¥88.02
Progress against full-year forecast　通期の予想に対して、いまどこまで進んだかの割合です。
Net Sales21.7%
Operating profit－%
Ordinary income－%
Profit for the period－%
What the company explained in this material
Breakdown of Factors Affecting the ChangeReasons cited by the Company for the change in the figures.
  • 流動資産の増加要因¥165 million
    Details主に現預金の増加
  • Factors increasing non-current assets¥593 million
    Details主に固定資産の増加
  • 流動負債の増加要因¥365 million
    Details主に前受金の増加
  • 固定負債の増加要因¥578 million
    Details主に長期借入金の増加
  • 純資産の増減要因¥-185 million
    Details主に利益剰余金の増加
Assumptions Underlying the Business OutlookThe assumptions used by the company in preparing its forecast.
  • Orders received
    Details足元の受注好調継続を見込む
  • New stores
    Detailsブラスブルー東京が9月に開業
  • Cost of sales
    Details現状維持を想定
  • Retirement benefit expenses2 Hundred millions of yen
  • 新店コスト
    Detailsブラスブルー東京出店コストを計上
New initiatives
  • 関東エリアで毎年1店舗の新規出店を計画
  • ブラスブルー東京を2025年9月20日に開業
  • アコールローリエを2026年夏に開業予定
  • ブラス大宮（仮称）を2027年春に開業予定
  • 上場10周年記念特別株主優待を2026年7月期に実施
  • YouTubeのブラスIRチャンネルおよびIR noteによる情報発信
Key KPIsA metric the company considers important as a management benchmark.
  • Number of events held732 Engagements
    Year on year against the same period last year+95.4%
  • Number of orders944 Engagements
    Year on year against the same period last year+108.4%
  • Average price¥4,032 thousand
    Year on year against the same period last year+102.1%
  • Average number of guests59.2 People
  • Store count24 Location
  • Equity ratio32.6 %
Unit price and quantity metricsThese figures show sales broken down by price and volume.
Number of events held
732 Engagements
Year on year against the same period last year+95.4%
Number of orders
944 Engagements
Year on year against the same period last year+108.4%
Average price
¥4,032 thousand
Year on year against the same period last year+102.1%
Average number of guests
59.2 People
Number of stores and locations
Number of Stores at Period-End
24 Location
Annual Dividend
¥8
Interim0
End of period8
Payout ratio
9.1 %
Contents of this document
ItemDetails
Document typeSupplementary materials to the earnings report
Fiscal Period Covered2026年7月期 第1四半期
Net Sales¥3,173 million (YoY -0.2%)
Operating profit¥-163 million
Ordinary income¥-169 million
Net income¥-142 million
Operating profit margin-5.2%（前年同期比の増減ポイント：Not disclosed）
Results for the three months of the current quarterNet Sales ¥3,173 million / Operating profit ¥-163 million / Ordinary income ¥-169 million / Net income ¥-142 million
Full-year earnings forecastNet Sales ¥14,594 million / Operating profit ¥773 million / Ordinary income ¥780 million / Profit for the period ¥468 million / Earnings per share ¥88.02
Progress against full-year forecastNet Sales 21.7% / Operating profit －% / Ordinary income －% / Profit for the period －%
Breakdown of Factors Affecting the ChangeItem 流動資産の増加要因 / Amount ¥165 million / Details 主に現預金の増加, Item Factors increasing non-current assets / Amount ¥593 million / Details 主に固定資産の増加, Item 流動負債の増加要因 / Amount ¥365 million / Details 主に前受金の増加, Item 固定負債の増加要因 / Amount ¥578 million / Details 主に長期借入金の増加, Item 純資産の増減要因 / Amount ¥-185 million / Details 主に利益剰余金の増加
Key KPIsNumber of events held 732 Engagements, Number of orders 944 Engagements, Average price ¥4,032 thousand, Average number of guests 59.2 People, Store count 24 Location, Equity ratio 32.6 %
Unit price and quantity metricsNumber of events held 732 Engagements / Number of orders 944 Engagements / Average price ¥4,032 thousand / Average number of guests 59.2 People
Number of stores and locationsNumber of Stores at Period-End 24 Location / Stores opened during the period Not disclosed / Stores closed during the period Not disclosed
Assumptions Underlying the Business OutlookItem Orders received / Details 足元の受注好調継続を見込む, Item New stores / Details ブラスブルー東京が9月に開業, Item Cost of sales / Details 現状維持を想定, Retirement benefit expenses 2 Hundred millions of yen, Item 新店コスト / Details ブラスブルー東京出店コストを計上
Annual Dividend¥8
Payout ratio9.1 %
New initiatives関東エリアで毎年1店舗の新規出店を計画, ブラスブルー東京を2025年9月20日に開業, アコールローリエを2026年夏に開業予定, ブラス大宮（仮称）を2027年春に開業予定, 上場10周年記念特別株主優待を2026年7月期に実施, YouTubeのブラスIRチャンネルおよびIR noteによる情報発信
Items this document does not state (13)
Gross Profit MarginSelling, general and administrative expensesSelf-assessment against the planSegment resultsNumber of employeesRisk amount incorporated into the outlookMedium-term management plan targetsFinancial targetsAcquisition of treasury sharesCapital expendituresOrders received and order backlogMarket Size / ShareKey points of the Q&A

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.

インフレの影響により、販管費および人件費が想定以上に増加したため。

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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.
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Corrections happenIf the company reissues this disclosure, the page is rebuilt from the corrected version and the revision number moves up.
Supplementary Materials for the First-Quarter Results for the Fiscal Year Ending July 2026 | Brass Corporation (2424) timely disclosure | Komori