Komori
Earnings245AINGS inc.Retail

Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending August 2026 [Japanese GAAP] (Non-consolidated)

For the interim period of the fiscal year ending August 2026, net sales, operating income, ordinary income and interim net income all exceeded the year-earlier period. The full-year earnings forecast and annual dividend forecast remain unchanged from the previous forecasts.

Worth reading
47Recurring
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
52.3
Operating profit year-on-year change (%)
Wording
Conditional
How definitive the wording is.

Results for this period

Interim period (second quarter)1 September 2025–28 February 2026Non-consolidated (standalone)Japanese GAAP
Net Sales4,447¥ millionYear on year +22.5%Progress 46.4%
Operating profit254¥ millionYear on year +52.3%Progress 42.6%
Ordinary income244¥ millionYear on year +78.4%Progress 43.2%
Net income attributable to owners of the parent159¥ millionYear on year +125.6%Progress 46.9%

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¥63.30
Financial position at period-end
Total assets4,857¥ million
of which net assets 2,121 ¥ millionEquity ratio 43.7%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 inflows and outflows
Operating+280,713
Investment-306,750
Financials+140,216
Net change+114,179

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¥1,693,754 thousand
Segment revenueRamen business ¥2,423,199 thousand (YoY +27.2%), Restaurant Business ¥2,024,068 thousand (YoY +17.3%)
Segment profitRamen business ¥212,822 thousand (YoY +45.4%), Restaurant Business ¥41,363 thousand (YoY +101.5%)
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥9,590 million (YoY +24.0%)
Operating profit¥596 million (YoY +21.4%)
Ordinary income¥565 million (YoY +25.7%)
Net income¥339 million (YoY +24.8%)
Annual Dividend Forecast0 yen and sen → 0 yen and sen
Factors Behind Changes in Business Performance

In the ramen business, sales were supported by the opening of 3 directly operated stores, the use of multiple delivery companies and delivery campaigns, and same-store sales of 102.1% of the year-earlier period. In the restaurant business, customer-attraction initiatives resulted in same-store sales of 101.8% of the year-earlier period. The company also implemented menu changes, pricing revisions and reviews of store operating procedures.

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 No
Impairment lossNo impairment loss was recorded for the current interim accounting period. The segment information and other disclosures state, “There are no applicable matters.”
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of non-current assets ¥7,300 thousand, Reversal of asset retirement obligations ¥2,072 thousand, Insurance proceeds received ¥5,151 thousand / Extraordinary loss Compensation for damages ¥6,820 thousand
Depreciation and amortization¥97,136 thousand
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingNo
Issued Shares at Period-End2,521,360 shares
Treasury Shares at Period-End0 shares
Results for this period
ItemDetails
Fiscal Period ClassificationInterim period (second quarter)
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedNon-consolidated (standalone)
Period Covered1 September 2025–28 February 2026
Net Sales¥4,447 million (YoY +22.5%)
Operating profit¥254 million (YoY +52.3%)
Ordinary income¥244 million (YoY +78.4%)
Profit attributable to owners of the parent¥159 million (YoY +125.6%)
Net income per share¥63.30
Equity ratioEnd of the current fiscal period 43.7 / End of previous period 43
Total assets¥4,857 million
Net assets¥2,121 million
Cash flows from operating activities¥280,713 thousand
Cash flows from investing activities¥-306,750 thousand
Cash flows from financing activities¥140,216 thousand
Cash and cash equivalents at end of period¥1,693,754 thousand
Full-year earnings forecastNet Sales ¥9,590 million (YoY +24.0%) / Operating profit ¥596 million (YoY +21.4%) / Ordinary income ¥565 million (YoY +25.7%) / Net income ¥339 million (YoY +24.8%)
Annual Dividend Forecast0 yen and sen → 0 yen and sen
Segment revenueRamen business ¥2,423,199 thousand (YoY +27.2%), Restaurant Business ¥2,024,068 thousand (YoY +17.3%)
Segment profitRamen business ¥212,822 thousand (YoY +45.4%), Restaurant Business ¥41,363 thousand (YoY +101.5%)
Depreciation and amortization¥97,136 thousand
Impairment lossNo impairment loss was recorded for the current interim accounting period. The segment information and other disclosures state, “There are no applicable matters.”
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of non-current assets ¥7,300 thousand, Reversal of asset retirement obligations ¥2,072 thousand, Insurance proceeds received ¥5,151 thousand / Extraordinary loss Compensation for damages ¥6,820 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 No
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingNo
Issued Shares at Period-End2,521,360 shares
Treasury Shares at Period-End0 shares
Factors Behind Changes in Business PerformanceIn the ramen business, sales were supported by the opening of 3 directly operated stores, the use of multiple delivery companies and delivery campaigns, and same-store sales of 102.1% of the year-earlier period. In the restaurant business, customer-attraction initiatives resulted in same-store sales of 101.8% of the year-earlier period. The company also implemented menu changes, pricing revisions and reviews of store operating procedures.
Items this document does not state (8)
Operating MarginRevision to Earnings ForecastPayout ratioShareholder Return PolicyRegional salesOrders received and order backlogChanges in the scope of consolidationMaterial 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 implemented menu changes, pricing revisions and reviews of store operating procedures, as well as new restaurant openings and delivery campaigns in the ramen business and customer-attraction initiatives targeting families in the restaurant business.

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 Second Quarter (Interim Period) of the Fiscal Year Ending August 2026 [Japanese GAAP] (Non-consolidated) | INGS inc. (245A) timely disclosure | Komori