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

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

The full-year consolidated earnings forecast for the fiscal year ending July 2026 was revised downward for both revenue and profit. Operating profit was cut particularly sharply, from ¥773 million to ¥580 million, and ordinary profit from ¥780 million to ¥526 million.

Worth reading
59In focus
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
-253
百万円（経常利益予想の増減額）
Wording
Conditional
How definitive the wording is.

Contents of this document

Supplementary materials to the earnings reportSecond quarter of the fiscal year ending July 202612 items taken from the company’s own explanation
Financial Results Figures (The key points of this material are explained below)
Net Sales¥6,911 million+7.0%
Operating profit¥258 million-25.5%
Ordinary income¥244 million-32.4%
Net income¥128 million-45.3%
Operating profit margin3.7%、前年同期比はNot disclosed
Full-year earnings forecast
Net Sales
¥14,433 million
Operating profit
¥580 million
Ordinary income
¥526 million
Net income for the current fiscal year
¥315 million
Earnings per share
¥59.41
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 Sales47.9%
Operating profit44.5%
Ordinary income46.4%
Net income for the current fiscal year40.7%
What the company explained in this material
Self-assessment against the planThe company's self-assessment against its own plan.
Plan not achieved
Assumptions Underlying the Business OutlookThe assumptions used by the company in preparing its forecast.
Number of events held
First-half plan1,636 Engagements
Second-half plan1,814 Engagements
修正予想合計3,310 Engagements
New initiatives
  • 関東エリアで毎年1店舗ずつ新規出店を計画
  • 千葉県柏市にアコールローリエを2026年8月開業予定
  • 埼玉県さいたま市にブラス大宮（仮称）を2027年春開業予定
  • 上場10周年記念特別株主優待を2026年7月期に限り実施
Key KPIsA metric the company considers important as a management benchmark.
  • Number of events held1,593 Engagements+3.3%
  • Number of orders1,972 Engagements+15.1%
  • Average price¥4,084 thousand+2.8%
  • Average number of guests55 People
Unit price and quantity metricsThese figures show sales broken down by price and volume.
Number of events held
1,593 Engagements+3.3%
Number of orders
1,972 Engagements+15.1%
Average price
¥4,084 thousand+2.8%
Average number of guests
55 People
Financial targets
Equity ratio
34.7 %
As ofEnd of January 2026
Market Size / Share
Market Size
12,670 Hundreds of millions of yen
As of2025年予
Company share
1.1 %
上位5社合計
16 %
Orders received and order backlog
Number of orders
1,972 Engagements
Order backlog好調な受注残高を確保、金額はNot disclosed
Number of stores and locations
End of period
Wedding venues27
Bridal Wear Shops6
Restaurants and Western-Style Confectionery Shops10
今後の出店千葉県柏市2026年8月予定、埼玉県さいたま市2027年春予定
Number of employees
Consolidated
571 people
Standalone
522 people
Annual Dividend
Annual
¥8 per share
Interim
¥0 per share
End of period
¥8 per share
Payout ratio
13.5 %
Contents of this document
ItemDetails
Document typeSupplementary materials to the earnings report
Fiscal Period CoveredSecond quarter of the fiscal year ending July 2026
Net Sales¥6,911 million (YoY +7.0%)
Operating profit¥258 million (YoY -25.5%)
Ordinary income¥244 million (YoY -32.4%)
Net income¥128 million (YoY -45.3%)
Operating profit margin3.7%、前年同期比はNot disclosed
Full-year earnings forecastNet Sales ¥14,433 million / Operating profit ¥580 million / Ordinary income ¥526 million / Net income for the current fiscal year ¥315 million / Earnings per share ¥59.41
Progress against full-year forecastNet Sales 47.9% / Operating profit 44.5% / Ordinary income 46.4% / Net income for the current fiscal year 40.7%
Self-assessment against the planPlan not achieved
Key KPIsNumber of events held 1,593 Engagements (YoY +3.3%), Number of orders 1,972 Engagements (YoY +15.1%), Average price ¥4,084 thousand (YoY +2.8%), Average number of guests 55 People
Unit price and quantity metricsNumber of events held 1,593 Engagements (YoY +3.3%) / Number of orders 1,972 Engagements (YoY +15.1%) / Average price ¥4,084 thousand (YoY +2.8%) / Average number of guests 55 People
Number of stores and locationsEnd of period Wedding venues 27 / Bridal Wear Shops 6 / Restaurants and Western-Style Confectionery Shops 10 / Openings and closures during the period Not disclosed / 今後の出店 千葉県柏市2026年8月予定、埼玉県さいたま市2027年春予定
Number of employeesConsolidated 571 people / Standalone 522 people / Changes during the period and hiring plan Not disclosed
Assumptions Underlying the Business OutlookNumber of events held First-half plan 1,636 Engagements / Second-half plan 1,814 Engagements / 修正予想合計 3,310 Engagements / Number of orders Not disclosed / 為替・原材料価格・金利 Not disclosed
Financial targetsEquity ratio 34.7 %
Annual DividendAnnual ¥8 per share / Interim ¥0 per share / End of period ¥8 per share
Payout ratio13.5 %
Orders received and order backlogNumber of orders 1,972 Engagements / Order backlog 好調な受注残高を確保、金額はNot disclosed
Market Size / ShareMarket Size 12,670 Hundreds of millions of yen / Company share 1.1 % / 上位5社合計 16 %
New initiatives関東エリアで毎年1店舗ずつ新規出店を計画, 千葉県柏市にアコールローリエを2026年8月開業予定, 埼玉県さいたま市にブラス大宮（仮称）を2027年春開業予定, 上場10周年記念特別株主優待を2026年7月期に限り実施
Items this document does not state (10)
Gross Profit MarginSelling, general and administrative expensesResults for the three months of the current quarterSegment resultsBreakdown of Factors Affecting the ChangeRisk amount incorporated into the outlookMedium-term management plan targetsAcquisition of treasury sharesCapital expendituresKey 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.

施行件数の進捗が計画を下回ったこと、東京新店の開業初期の受注進捗が計画を下回ったこと、売上高の計画未達、新店開業関連費用の増加、新規出店に向けた人員確保・受注体制強化に伴う人件費の増加、原材料価格および各種コストの上昇。

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.
Supplementary Materials for the Second-Quarter Results for the Fiscal Year Ending July 2026 | Brass Corporation (2424) timely disclosure | Komori