Komori
Earnings245AINGS inc.Retail

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

Revenue, operating profit, ordinary profit and net income for the nine months ended the third quarter exceeded the year-earlier period. Revenue increased 21.6% and operating profit increased 27.9%. The full-year earnings forecasts and annual dividend forecast remain unchanged, with the annual dividend forecast at ¥0.00.

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
21.6
Year-on-year revenue growth (%)
Wording
Conditional
How definitive the wording is.

Results for this period

Third quarter1 September 2025 to 31 May 2026Non-consolidated (standalone)Japanese GAAP
Net Sales6,926¥ millionYear on year +21.6%Progress 72.2%
Operating profit480¥ millionYear on year +27.9%Progress 80.5%
Ordinary income463¥ millionYear on year +36.4%Progress 81.9%
Net income attributable to owners of the parent307¥ millionYear on year +37.5%Progress 90.6%

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¥121.83
Financial position at period-end
Total assets5,110¥ million
of which net assets 2,271 ¥ millionEquity ratio 44.4%vs. prior year-end +1.4pt

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.

Segment revenue
Ramen Business3,763,02754.3%+25.6%
Restaurant Business3,163,92145.7%+17.1%
Segment profit
Ramen Business359,05274.7%+21.7%
Restaurant Business121,51925.3%+50.5%
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 Forecast¥0 → ¥0(0.0%)
Factors Behind Changes in Business Performance

The results benefited from the normalization of social and economic activity, improvements in the employment and income environment, the recovery in human mobility and inbound demand. The Company revised its menu, reviewed pricing and store operating procedures, and continued opening new locations.

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
Impairment lossNo 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 ¥5,585 thousand / Extraordinary loss Compensation for damages ¥7,621 thousand, Loss on Disposal of Fixed Assets ¥3,153 thousand
Depreciation and amortization¥150,414 thousand
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingWhether applicable No / Subject person Not disclosed
Issued Shares at Period-End2,524,660 shares
Treasury Shares at Period-End0 shares
Results for this period
ItemDetails
Fiscal Period ClassificationThird quarter
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedNon-consolidated (standalone)
Period Covered1 September 2025 to 31 May 2026
Net Sales¥6,926 million (YoY +21.6%)
Operating profit¥480 million (YoY +27.9%)
Ordinary income¥463 million (YoY +36.4%)
Profit attributable to owners of the parent¥307 million (YoY +37.5%)
Net income per share¥121.83
Equity ratioEnd of the current fiscal period 44.4 / End of previous period 43
Total assets¥5,110 million
Net assets¥2,271 million
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 Forecast¥0 → ¥0(0.0%)
Segment revenueRamen Business ¥3,763,027 thousand (YoY +25.6%) / Restaurant Business ¥3,163,921 thousand (YoY +17.1%)
Segment profitRamen Business ¥359,052 thousand (YoY +21.7%) / Restaurant Business ¥121,519 thousand (YoY +50.5%)
Depreciation and amortization¥150,414 thousand
Impairment lossNo 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 ¥5,585 thousand / Extraordinary loss Compensation for damages ¥7,621 thousand, Loss on Disposal of Fixed Assets ¥3,153 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
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingWhether applicable No / Subject person Not disclosed
Issued Shares at Period-End2,524,660 shares
Treasury Shares at Period-End0 shares
Factors Behind Changes in Business PerformanceThe results benefited from the normalization of social and economic activity, improvements in the employment and income environment, the recovery in human mobility and inbound demand. The Company revised its menu, reviewed pricing and store operating procedures, and continued opening new locations.
Items this document does not state (12)
Operating MarginCash flows from operating activitiesCash flows from investing activitiesCash flows from financing activitiesCash and cash equivalents at end of periodRevision 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 results benefited from the normalization of social and economic activity, improvements in the employment and income environment, the recovery in human mobility and inbound demand. The Company revised its menu, reviewed pricing and store operating procedures, and continued opening new locations in its ramen and restaurant businesses.

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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.
Summary of Financial Results for the Third Quarter of the Fiscal Year Ending August 2026 [Japanese GAAP] (Non-consolidated) | INGS inc. (245A) timely disclosure | Komori