Worth reading
62In 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
-48.6
% (year-on-year change in operating profit)Wording
Conditional
How definitive the wording is.Results for this period
Third quarter1 October 2025 to 30 June 2026ConsolidatedJapanese GAAPNet Sales16,419¥ millionYear on year -2.0%Progress 74.8%
Operating profit936¥ millionYear on year -48.6%Progress 87.1%
Ordinary income787¥ millionYear on year -56.3%Progress 89.9%
Net income attributable to owners of the parent378¥ millionYear on year -66.6%Progress 75.6%
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¥16.80
Financial position at period-end
Total assets27,238¥ million
of which net assets 8,713 ¥ millionEquity ratio 32.0%vs. prior year-end +1.1pt
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.
Segment revenueFuneral Services Business ¥14,755 million (YoY -4.3%), Franchise Business ¥375 million (YoY -11.3%), Other Businesses ¥1,288 million (YoY +40.8%)
Segment profitFuneral Services Business ¥2,193 million (YoY -27.8%), Franchise Business ¥53 million (YoY -24.7%), Other Businesses ¥145 million (YoY +117.5%)
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥21,950 million (YoY +1.8%)
Operating profit¥1,075 million (YoY -34.6%)
Ordinary income¥875 million (YoY -44.5%)
Net income¥500 million (YoY -43.9%)
Revision to Earnings ForecastNet Sales ¥23,700 million → ¥21,950 million / Operating profit ¥2,035 million → ¥1,075 million / Ordinary income ¥1,825 million → ¥875 million / Profit attributable to owners of the parent ¥1,050 million → ¥500 million
Annual Dividend Forecast¥20 → ¥23
Factors Behind Changes in Business Performance
The full-year contribution from ティア北海道 and the expansion of the real estate business contributed to higher net sales, but the funeral services business was weak due to a decline following the increase in the number of funerals in the same period of the previous year. Advertising expenses, personnel expenses and expenses associated with the full-year contribution from ティア北海道 increased, while the cost-of-sales ratio also rose.
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
Changes in the scope of consolidationNew Number of companies 2 / Company name 共創株式会社, 株式会社ティアネクスト / Excluded Number of companies 1 / Company name 株式会社メモリアホール西野山の手
Impairment lossNo applicable matters.
Depreciation and amortization¥842 million
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingWhether applicable No / Subject person Not disclosed
Issued Shares at Period-End22,510,100
Treasury Shares at Period-End7,758
| Item | Details |
|---|---|
| Fiscal Period Classification | Third quarter |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 1 October 2025 to 30 June 2026 |
| Net Sales | ¥16,419 million (YoY -2.0%) |
| Operating profit | ¥936 million (YoY -48.6%) |
| Ordinary income | ¥787 million (YoY -56.3%) |
| Profit attributable to owners of the parent | ¥378 million (YoY -66.6%) |
| Net income per share | ¥16.80 |
| Equity ratio | End of the current fiscal period 32 / End of previous period 30.9 |
| Total assets | ¥27,238 million |
| Net assets | ¥8,713 million |
| Full-year earnings forecast | Net Sales ¥21,950 million (YoY +1.8%) / Operating profit ¥1,075 million (YoY -34.6%) / Ordinary income ¥875 million (YoY -44.5%) / Net income ¥500 million (YoY -43.9%) |
| Revision to Earnings Forecast | Net Sales ¥23,700 million → ¥21,950 million / Operating profit ¥2,035 million → ¥1,075 million / Ordinary income ¥1,825 million → ¥875 million / Profit attributable to owners of the parent ¥1,050 million → ¥500 million |
| Annual Dividend Forecast | ¥20 → ¥23 |
| Segment revenue | Funeral Services Business ¥14,755 million (YoY -4.3%), Franchise Business ¥375 million (YoY -11.3%), Other Businesses ¥1,288 million (YoY +40.8%) |
| Segment profit | Funeral Services Business ¥2,193 million (YoY -27.8%), Franchise Business ¥53 million (YoY -24.7%), Other Businesses ¥145 million (YoY +117.5%) |
| Depreciation and amortization | ¥842 million |
| Impairment loss | No applicable matters. |
| Disclosure regarding the going concern assumption | No applicable matters |
| Change in accounting policy | Changes due to revisions to standards No / Other changes No / Change in accounting estimate No / Restatement No |
| Changes in the scope of consolidation | New Number of companies 2 / Company name 共創株式会社, 株式会社ティアネクスト / Excluded Number of companies 1 / Company name 株式会社メモリアホール西野山の手 |
| Availability of Supplementary Financial Results Materials | No |
| Availability of Financial Results Briefing | Whether applicable No / Subject person Not disclosed |
| Issued Shares at Period-End | 22,510,100 |
| Treasury Shares at Period-End | 7,758 |
| Factors Behind Changes in Business Performance | The full-year contribution from ティア北海道 and the expansion of the real estate business contributed to higher net sales, but the funeral services business was weak due to a decline following the increase in the number of funerals in the same period of the previous year. Advertising expenses, personnel expenses and expenses associated with the full-year contribution from ティア北海道 increased, while the cost-of-sales ratio also rose. |
Items this document does not state (11)
Operating MarginCash flows from operating activitiesCash flows from investing activitiesCash flows from financing activitiesCash and cash equivalents at end of periodPayout ratioShareholder Return PolicyRegional salesOrders received and order backlogBreakdown of extraordinary income (loss)Material 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 funeral services business was weak due to a decline following the increase in the number of funerals in the same period of the previous year. In addition, advertising expenses, personnel expenses and expenses associated with the full-year contribution from ティア北海道 increased, while the cost-of-sales ratio also rose.
How to read this page
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