Komori
Earnings245AINGS inc.Retail

Financial Results for the Fiscal Year Ended August 2026 (Japanese GAAP, Non-Consolidated)

For the fiscal year ended August 2026, revenue, operating income and net income all exceeded the previous year, with revenue increasing 21.0% and operating income increasing 25.9%. The company paid its first year-end dividend of ¥31 and forecasts ¥35 for the fiscal year ending August 2027.

Worth reading
49Recurring
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
% (year-on-year change in revenue)
Wording
Conditional
How definitive the wording is.

Results for this period

Full year1 September 2025–31 August 2026Non-consolidated (standalone)Japanese GAAP
Net Sales9,353¥ millionYear on year +21.0%Progress 86.1%
Operating profit618¥ millionYear on year +25.9%Progress 89.6%
Ordinary income595¥ millionYear on year +32.4%Progress 90.3%
Net income attributable to owners of the parent390¥ millionYear on year +43.2%Progress 89.9%

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¥154.66
Operating Margin6.6
Financial position at period-end
Total assets5,219¥ million
of which net assets 2,354 ¥ millionEquity ratio 45.1%vs. prior year-end +2.1pt

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+765
Investment-602
Financials+15
Net change+178

Stacked from zero: upward is an increase in cash, downward a decrease (in ¥ million).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¥1,758 million
Segment revenue
Ramen Business5,087,44854.4%+24.6%
Restaurant Business4,266,40445.6%+16.9%
Segment profit
Ramen Business444,92472.0%+16.0%
Restaurant Business173,11728.0%+61.3%
Regional salesOutside Japan ¥0 thousand
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥10,858 million (YoY +16.1%)
Operating profit¥690 million (YoY +11.7%)
Ordinary income¥659 million (YoY +10.7%)
Net income¥434 million (YoY +11.5%)
Annual Dividend Forecast¥31 per share → ¥35 per share(+12.9%)
Payout ratioCurrent fiscal year 20 % / Next-year forecast 19.9 %
Shareholder Return PolicyThe company will begin paying dividends from the current fiscal year. No numerical target disclosed.
Factors Behind Changes in Business Performance

Revenue and segment profit in the ramen and restaurant businesses increased due to new store openings, higher same-store sales, changes to menus and recipes, reviews of prices and store operating procedures, and cost controls.

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 Yes修正再表示 No
Material subsequent eventsNot applicable.
Impairment loss¥0 thousand
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of non-current assets ¥7,444 thousand, Reversal of asset retirement obligations ¥2,072 thousand, Insurance proceeds received ¥6,974 thousand / Extraordinary loss Compensation for damages ¥10,866 thousand, Loss on Disposal of Fixed Assets ¥3,471 thousand
Depreciation and amortization¥217,433 thousand
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingWhether applicable No / Subject person Not disclosed
Issued Shares at Period-End2,525,240 Shares
Treasury Shares at Period-End0 Shares
Results for this period
ItemDetails
Fiscal Period ClassificationFull year
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedNon-consolidated (standalone)
Period Covered1 September 2025–31 August 2026
Net Sales¥9,353 million (YoY +21.0%)
Operating profit¥618 million (YoY +25.9%)
Ordinary income¥595 million (YoY +32.4%)
Profit attributable to owners of the parent¥390 million (YoY +43.2%)
Net income per share¥154.66
Operating Margin6.6
Equity ratioEnd of the current fiscal period 45.1 / End of previous period 43
Total assets¥5,219 million
Net assets¥2,354 million
Cash flows from operating activities¥765 million
Cash flows from investing activities¥-602 million
Cash flows from financing activities¥15 million
Cash and cash equivalents at end of period¥1,758 million
Full-year earnings forecastNet Sales ¥10,858 million (YoY +16.1%) / Operating profit ¥690 million (YoY +11.7%) / Ordinary income ¥659 million (YoY +10.7%) / Net income ¥434 million (YoY +11.5%)
Annual Dividend Forecast¥31 per share → ¥35 per share(+12.9%)
Payout ratioCurrent fiscal year 20 % / Next-year forecast 19.9 %
Shareholder Return PolicyThe company will begin paying dividends from the current fiscal year. No numerical target disclosed.
Segment revenueRamen Business ¥5,087,448 thousand (YoY +24.6%) / Restaurant Business ¥4,266,404 thousand (YoY +16.9%)
Segment profitRamen Business ¥444,924 thousand (YoY +16.0%) / Restaurant Business ¥173,117 thousand (YoY +61.3%)
Regional salesOutside Japan ¥0 thousand
Depreciation and amortization¥217,433 thousand
Impairment loss¥0 thousand
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of non-current assets ¥7,444 thousand, Reversal of asset retirement obligations ¥2,072 thousand, Insurance proceeds received ¥6,974 thousand / Extraordinary loss Compensation for damages ¥10,866 thousand, Loss on Disposal of Fixed Assets ¥3,471 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 Yes / Restatement No
Material subsequent eventsNot applicable.
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingWhether applicable No / Subject person Not disclosed
Issued Shares at Period-End2,525,240 Shares
Treasury Shares at Period-End0 Shares
Factors Behind Changes in Business PerformanceRevenue and segment profit in the ramen and restaurant businesses increased due to new store openings, higher same-store sales, changes to menus and recipes, reviews of prices and store operating procedures, and cost controls.
Items this document does not state (3)
Revision to Earnings ForecastOrders received and order backlogChanges in the scope of consolidation

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 opened 12 new ramen restaurants and 3 new restaurants, while same-store sales reached 105.0% of the previous year in the ramen business and 106.4% in the restaurant business. It also changed menus and recipes, reviewed prices and store operating procedures, and implemented cost controls.

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 Fiscal Year Ended August 2026 (Japanese GAAP, Non-Consolidated) | INGS inc. (245A) timely disclosure | Komori