Worth reading
78Important
Scored from 3 of 6 sectionsDirection
Improvement
Direction inferred from the company’s description.Scale
121
¥100 million (year-on-year increase in operating profit)Wording
Definitive
How definitive the wording is.Contents of this document
Supplementary materials to the earnings report2024年12月期 第2四半期（中間期）7 items taken from the company’s own explanation
Financial Results Figures (The key points of this material are explained below)
Net Sales¥8,174 100 million+9.1%
Operating profit¥809 100 million+17.6%
Ordinary income¥816 100 million +17.6%interim profit before tax
Net income¥465 100 million +21.2%interim profit attributable to owners of the parent
Selling, general and administrative expenses¥2,308 100 million
Gross Profit Margin38.1%（前年同期比+0.6ポイント）
Operating profit margin9.9%（前年同期比+0.7ポイント）
What the company explained in this material
Breakdown of Factors Affecting the ChangeReasons cited by the Company for the change in the figures.
- 日本事業の売上収益増減+¥15.2 billion
- 日本事業の原価増減−¥7.5 billion
- 日本事業の販売促進費・広告宣伝費増減-¥1.1 billion
- 日本事業のその他-¥1.3 billion
- 全社費用の調整額△14億円（セグメント利益ベース）
Assumptions Underlying the Business OutlookThe assumptions used by the company in preparing its forecast.
主要在外会社損益の為替換算レートとして、米ドル152.4円、ユーロ164.8円、英ポンド192.9円、シンガポールドル113.1円、タイバーツ4.2円、ベトナムドン0.0061円、ニュージーランドドル92.8円、オーストラリアドル100.3円（いずれも2024年中間期の期中平均）Key KPIsA metric the company considers important as a management benchmark.
- EBITDA¥1,183 100 millionYear on year against the same period last year+12.7%
- EBITDA margin14.5 %Year on year against the same period last year+0.5 percentage points year on year
- Total sales volume in the Japan business210.1 million casesYear on year against the same period last year△0%
- 特定保健用食品および機能性表示食品販売数量20.1 million casesYear on year against the same period last year+9%
- Oasis (France) sales volume175 million LYear on year against the same period last year+4%
- Lucozade (United Kingdom and Ireland) sales volume198 million LYear on year against the same period last year△10%
Unit price and quantity metricsThese figures show sales broken down by price and volume.
販売数量のみ。客単価・平均単価等との分解はNot disclosedSegment results
- JapanSales3434億円（前年同期比+4.6%）Profitセグメント利益223億円（前年同期比+30.9%）EBITDA385億円（前年同期比+14.5%）
- Asia PacificSales2023億円（前年同期比+10.7%、為替中立+3.2%）Profitセグメント利益277億円（前年同期比+23.1%、為替中立+15.5%）EBITDA367億円（前年同期比+18.8%、為替中立+14.8%）
- EuropeSales1825億円（前年同期比+11.0%、為替中立△2.2%）Profitセグメント利益277億円（前年同期比+5.4%、為替中立△7.7%）EBITDA352億円（前年同期比+6.0%、為替中立△7.2%）
- AmericasSales891億円（前年同期比+20.7%、為替中立+6.9%）Profitセグメント利益110億円（前年同期比+17.2%、為替中立+3.8%）EBITDA139億円（前年同期比+15.8%、為替中立+2.5%）
Financial targets
D/Eレシオ（実績）：△0.02倍（2024年中間期末）。目標値はNot disclosedCapital expenditures
¥540 100 million capital expenditures
| Item | Details |
|---|---|
| Document type | Supplementary materials to the earnings report |
| Fiscal Period Covered | 2024年12月期 第2四半期（中間期） |
| Net Sales | ¥8,174 100 million (YoY +9.1%) |
| Operating profit | ¥809 100 million (YoY +17.6%) |
| Ordinary income | ¥816 100 million (interim profit before tax) (YoY +17.6%) |
| Net income | ¥465 100 million (interim profit attributable to owners of the parent) (YoY +21.2%) |
| Gross Profit Margin | 38.1%（前年同期比+0.6ポイント） |
| Operating profit margin | 9.9%（前年同期比+0.7ポイント） |
| Selling, general and administrative expenses | ¥2,308 100 million |
| Segment results | Segment Japan / Sales 3434億円（前年同期比+4.6%） / Profit セグメント利益223億円（前年同期比+30.9%） / EBITDA 385億円（前年同期比+14.5%）, Segment Asia Pacific / Sales 2023億円（前年同期比+10.7%、為替中立+3.2%） / Profit セグメント利益277億円（前年同期比+23.1%、為替中立+15.5%） / EBITDA 367億円（前年同期比+18.8%、為替中立+14.8%）, Segment Europe / Sales 1825億円（前年同期比+11.0%、為替中立△2.2%） / Profit セグメント利益277億円（前年同期比+5.4%、為替中立△7.7%） / EBITDA 352億円（前年同期比+6.0%、為替中立△7.2%）, Segment Americas / Sales 891億円（前年同期比+20.7%、為替中立+6.9%） / Profit セグメント利益110億円（前年同期比+17.2%、為替中立+3.8%） / EBITDA 139億円（前年同期比+15.8%、為替中立+2.5%） |
| Breakdown of Factors Affecting the Change | Factors 日本事業の売上収益増減 / Amount +¥15.2 billion, Factors 日本事業の原価増減 / Amount −¥7.5 billion, Factors 日本事業の販売促進費・広告宣伝費増減 / Amount -¥1.1 billion, Factors 日本事業のその他 / Amount -¥1.3 billion, Factors 全社費用の調整額 / Amount △14億円（セグメント利益ベース） |
| Key KPIs | Indicator EBITDA / Value ¥1,183 100 million / Year on year against the same period last year +12.7%, Indicator EBITDA margin / Value 14.5 % / Year on year against the same period last year +0.5 percentage points year on year, Indicator Total sales volume in the Japan business / Value 210.1 million cases / Year on year against the same period last year △0%, Indicator 特定保健用食品および機能性表示食品販売数量 / Value 20.1 million cases / Year on year against the same period last year +9%, Indicator Oasis (France) sales volume / Value 175 million L / Year on year against the same period last year +4%, Indicator Lucozade (United Kingdom and Ireland) sales volume / Value 198 million L / Year on year against the same period last year △10% |
| Unit price and quantity metrics | 販売数量のみ。客単価・平均単価等との分解はNot disclosed |
| Assumptions Underlying the Business Outlook | 主要在外会社損益の為替換算レートとして、米ドル152.4円、ユーロ164.8円、英ポンド192.9円、シンガポールドル113.1円、タイバーツ4.2円、ベトナムドン0.0061円、ニュージーランドドル92.8円、オーストラリアドル100.3円（いずれも2024年中間期の期中平均） |
| Financial targets | D/Eレシオ（実績）：△0.02倍（2024年中間期末）。目標値はNot disclosed |
| Capital expenditures | ¥540 100 million (capital expenditures) |
Items this document does not state (15)
Results for the three months of the current quarterFull-year earnings forecastProgress against full-year forecastSelf-assessment against the planNumber of stores and locationsNumber of employeesRisk amount incorporated into the outlookMedium-term management plan targetsAnnual DividendPayout ratioAcquisition of treasury sharesOrders received and order backlogMarket Size / ShareKey points of the Q&ANew initiatives
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.連結売上収益の増加に加え、日本事業では売上収益の増加152億円が利益を押し上げた。一方、原価増減75億円、販売促進費・広告宣伝費増減11億円、その他13億円が利益を押し下げた。海外事業では為替の影響を含む売上・利益の増加が示され、為替中立ベースでは欧州の売上・利益が前年同期を下回った。
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.