Worth reading
35Immaterial
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
95
% decline in profit (net income attributable to owners of the parent)Wording
Definitive
How definitive the wording is.Contents of this document
Supplementary materials to the earnings summaryFiscal year ending September 20266 items taken from the company’s own explanation
Financial Results Figures (The key points of this material are explained below)
Net Sales¥21,782 million+1.0%
Operating profit¥1,147 million-30.2%
Ordinary income¥948 million-39.8%
Net income¥44 million-95.0%
What the company explained in this material
Breakdown of Factors Affecting the ChangeReasons cited by the Company for the change in the figures.
Higher cost-of-sales ratio, increased advertising and promotional expenses, increased personnel expenses, higher expenses associated with the full-year contribution from Tier Hokkaido, impairment loss of ¥517 million
New initiatives
Opened 6 new company-operated stores, 1 new Tokai Tenrei store and 4 new franchise stores, and reopened Tier Kasadera after renovationKey KPIsA metric the company considers important as a management benchmark.
- Number of group funeral halls230 Store
- Number of funerals at directly operated funeral halls15,572 projectsYear on year against the same period last year-2.0%
- Number of funerals for 八光殿 and related brands2,177 projectsYear on year against the same period last year-4.7%
- Number of funerals for 東海典礼 and related brands1,623 projectsYear on year against the same period last year+1.5%
- Number of funerals for ティア北海道181 projects
- Number of funerals in the funeral services business19,553 projectsYear on year against the same period last year-1.1%
Unit price and quantity metricsThese figures show sales broken down by price and volume.
- Number of funerals at directly operated funeral halls15,572 projectsYear on year against the same period last year-2.0%
- Average funeral service revenue per company-operated hallYear on year against the same period last year-0.3%
- Number of funerals in the funeral services business19,553 projectsYear on year against the same period last year-1.1%
- Average funeral price in the funeral services businessYear on year against the same period last year-0.4%
Segment results
- Funeral services businessNet Sales¥19,714 million (YoY -0.8%)
- Franchise BusinessNet Sales¥516 million (YoY -7.9%)
- Other BusinessesNet Sales¥1,551 million (YoY +36.5%)
Number of stores and locations
End of period230 Store
Store openings during the period6 company-operated stores, 1 Tokai Tenrei store, 4 franchise stores, and 1 company-operated store reopened after renovation
| Item | Details |
|---|---|
| Document type | Supplementary materials to the earnings summary |
| Fiscal Period Covered | Fiscal year ending September 2026 |
| Net Sales | ¥21,782 million (YoY +1.0%) |
| Operating profit | ¥1,147 million (YoY -30.2%) |
| Ordinary income | ¥948 million (YoY -39.8%) |
| Net income | ¥44 million (YoY -95.0%) |
| Segment results | Segment Funeral services business / Net Sales ¥19,714 million (YoY -0.8%) / Profit Not disclosed, Segment Franchise Business / Net Sales ¥516 million (YoY -7.9%) / Profit Not disclosed, Segment Other Businesses / Net Sales ¥1,551 million (YoY +36.5%) / Profit Not disclosed |
| Breakdown of Factors Affecting the Change | Higher cost-of-sales ratio, increased advertising and promotional expenses, increased personnel expenses, higher expenses associated with the full-year contribution from Tier Hokkaido, impairment loss of ¥517 million |
| Key KPIs | Indicator name Number of group funeral halls / Value 230 Store / Year on year against the same period last year Not disclosed, Indicator name Number of funerals at directly operated funeral halls / Value 15,572 projects / Year on year against the same period last year -2 projects, Indicator name Number of funerals for 八光殿 and related brands / Value 2,177 projects / Year on year against the same period last year -4.7 projects, Indicator name Number of funerals for 東海典礼 and related brands / Value 1,623 projects / Year on year against the same period last year 1.5 projects, Indicator name Number of funerals for ティア北海道 / Value 181 projects / Year on year against the same period last year Not disclosed, Indicator name Number of funerals in the funeral services business / Value 19,553 projects / Year on year against the same period last year -1.1 projects |
| Unit price and quantity metrics | Indicator name Number of funerals at directly operated funeral halls / Value 15,572 projects / Year on year against the same period last year -2 projects, Indicator name Average funeral service revenue per company-operated hall / Value Not disclosed / Year on year against the same period last year -0.3, Indicator name Number of funerals in the funeral services business / Value 19,553 projects / Year on year against the same period last year -1.1 projects, Indicator name Average funeral price in the funeral services business / Value Not disclosed / Year on year against the same period last year -0.4 |
| Number of stores and locations | End of period 230 Store / Store openings during the period 6 company-operated stores, 1 Tokai Tenrei store, 4 franchise stores, and 1 company-operated store reopened after renovation / Store closures during the period Not disclosed |
| New initiatives | Opened 6 new company-operated stores, 1 new Tokai Tenrei store and 4 new franchise stores, and reopened Tier Kasadera after renovation |
Items this document does not state (19)
Gross Profit MarginOperating profit marginSelling, general and administrative expensesResults for the three months of the current quarterFull-year earnings forecastProgress against full-year forecastSelf-assessment against the planNumber of employeesAssumptions Underlying the Business OutlookRisk amount incorporated into the outlookMedium-term management plan targetsFinancial targetsAnnual DividendPayout ratioAcquisition of treasury sharesCapital expendituresOrders received and order backlogMarket Size / ShareKey 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.The cost-of-sales ratio rose 0.6 percentage points year on year, while advertising and promotional expenses associated with sales promotion, personnel expenses resulting from revisions to the wage system, and expenses associated with the full-year contribution from Tier Hokkaido increased. An impairment loss of ¥517 million was also recorded in net income.
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