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Earnings presentation2588Premium Water Holdings,Inc.Food

Supplementary Material for the Earnings Presentation for the Second Quarter of the Fiscal Year Ending March 2027

For the cumulative second quarter of the fiscal year ending March 2027, revenue, operating profit and interim profit attributable to owners of the parent exceeded the year-earlier period, driven by an increase in the number of customers served. Operating profit reached 51.9% of the full-year forecast, which the company considers to be in line with its plan.

Worth reading
53Recurring
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
264
¥ million (year-on-year increase in operating profit)
Wording
Conditional
How definitive the wording is.

Contents of this document

Supplementary Materials to the Earnings ReportSecond quarter of the fiscal year ending March 20279 items taken from the company’s own explanation
Financial Results Figures (The key points of this material are explained below)
Net Sales42,392 Million yen+105.1%
Operating profit7,002 Million yen+103.9%
Net income¥4,715 million +119.8%interim profit attributable to owners of the parent
Operating profit margin
Rate17.6 % second-quarter accounting period
Year-on-year change (points)1 % second-quarter accounting period
Results for the three months of the current quarter
Revenue
21,959 Million yen+105.8%
Gross profit
18,226 Million yen+102.7%
Operating profit
3,868 Million yen+112.1%
Quarterly profit attributable to owners of the parent
2,541 Million yen+123.9%
EBITDA
7,288 Million yen+110.3%
Full-year earnings forecast
Revenue
82,500 Million yen
Operating profit
13,500 Million yen
Interim profit
9,000 Million yen
Progress against full-year forecast　通期の予想に対して、いまどこまで進んだかの割合です。
Revenue51.4 %
Operating profit51.9 %
Interim profit52.4 %
What the company explained in this material
Self-assessment against the planThe company's self-assessment against its own plan.
Progressing as planned
Breakdown of Factors Affecting the ChangeReasons cited by the Company for the change in the figures.
  • Change in net sales2,044 Million yen
  • Shipping costs for goods and products276 Million yen
  • Material costs and purchases of goods-315 Million yen
  • Agency commissions-792 Million yen
  • Depreciation and amortization-649 Million yen
  • Other-298 Million yen
New initiatives
  • Launch of a dedicated plan through a business alliance with JAL
  • Launch of the dedicated tabletop server for 7.2L bottles, “pitap”
  • Launch of the high-performance water-purifying tabletop server, “litta2”
Key KPIsA metric the company considers important as a management benchmark.
  • Number of customers186 ten thousand items
  • In-house logistics ratio51.9 %
  • Share of the home-delivery water market32 %
  • Production Capacity500 10,000 bottles/month
Financial targets
Equity ratio
Actual results25.5 % second quarter of the fiscal year ending March 2027
ROE
26.9 % forecast as of March 2027
ROA
6.6 % forecast as of March 2027
Market Size / Share
Share of the home-delivery water market32 ten thousand items
Water Dispenser Market Customer Count186 ten thousand items
Number of employees
Number of Employees914 People consolidated, as of 31 March 2026
Annual Dividend
Annual dividend per share120 Yen
Interim60 Yen
End of periodForecast
Payout ratio
40.7
Contents of this document
ItemDetails
Document typeSupplementary Materials to the Earnings Report
Fiscal Period CoveredSecond quarter of the fiscal year ending March 2027
Net Sales42,392 Million yen (YoY +105.1%)
Operating profit7,002 Million yen (YoY +103.9%)
Net income¥4,715 million (interim profit attributable to owners of the parent) (YoY +119.8%)
Operating profit marginRate 17.6 % (second-quarter accounting period) / Year-on-year change (points) 1 % (second-quarter accounting period)
Results for the three months of the current quarterRevenue 21,959 Million yen (YoY +105.8%) / Gross profit 18,226 Million yen (YoY +102.7%) / Operating profit 3,868 Million yen (YoY +112.1%) / Quarterly profit attributable to owners of the parent 2,541 Million yen (YoY +123.9%) / EBITDA 7,288 Million yen (YoY +110.3%)
Full-year earnings forecastRevenue 82,500 Million yen / Operating profit 13,500 Million yen / Interim profit 9,000 Million yen
Progress against full-year forecastRevenue 51.4 % / Operating profit 51.9 % / Interim profit 52.4 %
Self-assessment against the planProgressing as planned
Breakdown of Factors Affecting the ChangeFactors Change in net sales / Amount 2,044 Million yen, Factors Shipping costs for goods and products / Amount 276 Million yen, Factors Material costs and purchases of goods / Amount -315 Million yen, Factors Agency commissions / Amount -792 Million yen, Factors Depreciation and amortization / Amount -649 Million yen, Factors Other / Amount -298 Million yen
Key KPIsIndicator name Number of customers / Value 186 ten thousand items / Year on year against the same period last year Not disclosed, Indicator name In-house logistics ratio / Value 51.9 % / Year on year against the same period last year Not disclosed, Indicator name Share of the home-delivery water market / Value 32 % / Year on year against the same period last year Not disclosed, Indicator name Production Capacity / Value 500 10,000 bottles/month / Year on year against the same period last year Not disclosed
Number of employeesNumber of Employees 914 People (consolidated, as of 31 March 2026) / Changes during the period and hiring plan Not disclosed
Financial targetsEquity ratio Actual results 25.5 % (second quarter of the fiscal year ending March 2027) / ROE Value 26.9 % (forecast as of March 2027) / ROA Value 6.6 % (forecast as of March 2027)
Annual DividendAnnual dividend per share 120 Yen / Interim 60 Yen / End of period Forecast
Payout ratio40.7
Market Size / ShareShare of the home-delivery water market 32 ten thousand items / Water Dispenser Market Customer Count 186 ten thousand items
New initiativesLaunch of a dedicated plan through a business alliance with JAL, Launch of the dedicated tabletop server for 7.2L bottles, “pitap”, Launch of the high-performance water-purifying tabletop server, “litta2”
Items this document does not state (13)
Ordinary incomeGross Profit MarginSelling, general and administrative expensesSegment resultsUnit price and quantity metricsNumber of stores and locationsAssumptions Underlying the Business OutlookRisk amount incorporated into the outlookMedium-term management plan targetsAcquisition of treasury sharesCapital expendituresOrders received and order backlogKey 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.

Revenue growth accompanying the increase in the number of customers served absorbed higher costs from agency commissions, depreciation and rising material prices. The main factor driving up interim profit attributable to owners of the parent was an increase in the share of profit or loss from investments accounted for using the equity method in equity-method affiliates.

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.
Supplementary Material for the Earnings Presentation for the Second Quarter of the Fiscal Year Ending March 2027 | Premium Water Holdings,Inc. (2588) timely disclosure | Komori