Komori
Earnings2695Kura Sushi,Inc.Retail

Summary of Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending October 2026 [Japanese GAAP] (Consolidated)

For the interim period of the fiscal year ending October 2026, net sales increased 6.5% year on year, while operating profit declined 14.7% and interim net income attributable to owners of the parent declined 6.1%. The full-year earnings forecasts and dividend forecast remain unchanged from the most recently announced figures.

Worth reading
51Recurring
0–100. This measures how worthwhile something is to read, not how good or bad the company is.
Direction
Mixed performance
Direction inferred from the company’s description.
Scale
6.5
%
Wording
Conditional
How definitive the wording is.

Results for this period

Interim period (second quarter)1 November 2025 to 30 April 2026ConsolidatedJapanese GAAP
Net Sales125,253¥ millionYear on year +6.5%Progress 48.7%
Operating profit2,476¥ millionYear on year -14.7%Progress 49.5%
Ordinary income2,917¥ millionYear on year -2.5%Progress 56.1%
Net income attributable to owners of the parent1,835¥ millionYear on year -6.1%Progress 61.2%

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¥23.09
Financial position at period-end
Total assets164,369¥ million
of which net assets 89,626 ¥ millionEquity ratio 39.1%vs. prior year-end -0.9pt

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+7,320
Investment-7,175
Financials-3,430
Net change-3,285

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¥21,302 million
Segment revenueJapan ¥87,611 million (YoY +2.0%), North America ¥23,591 million (YoY +20.3%), Asia ¥14,239 million (YoY +16.3%)
Segment profitJapan ¥3,212 million (YoY -7.8%), North America ¥-715 million, Asia ¥421 million (YoY +97.5%)
Regional sales¥87,611 million (YoY +2.0%), ¥23,591 million (YoY +20.3%), ¥14,239 million (YoY +16.3%)
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥257,000 million (YoY +4.9%)
Operating profit¥5,000 million (YoY -8.4%)
Ordinary income¥5,200 million (YoY -15.8%)
Net income¥3,000 million (YoY -16.8%)
Revision to Earnings ForecastNo
Annual Dividend Forecast¥20 → ¥15(Not directly comparable. Before taking the stock split into account, an increase of 50.0%)
Factors Behind Changes in Business Performance

Net sales remained strong, supported by collaboration campaigns with popular content in Japan and overseas, an expanded product lineup and price range, and the opening of new locations. At the same time, challenging conditions continue, including rising raw material prices and labor costs.

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 No修正再表示 No
Changes in the scope of consolidationNew 0 companies / Excluded 0 companies / Company name No
Impairment loss¥24 million
Breakdown of extraordinary income (loss)Extraordinary income Not disclosed / Extraordinary loss Loss on Disposal of Fixed Assets ¥35 million, Impairment Losses ¥24 million
Depreciation and amortization¥5,570 million
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingAvailable (for institutional investors and analysts)
Issued Shares at Period-End82,799,200
Treasury Shares at Period-End3,312,926
Results for this period
ItemDetails
Fiscal Period ClassificationInterim period (second quarter)
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 November 2025 to 30 April 2026
Net Sales¥125,253 million (YoY +6.5%)
Operating profit¥2,476 million (YoY -14.7%)
Ordinary income¥2,917 million (YoY -2.5%)
Profit attributable to owners of the parent¥1,835 million (YoY -6.1%)
Net income per share¥23.09
Equity ratioEnd of the current fiscal period 39.1 / End of previous period 40
Total assets¥164,369 million
Net assets¥89,626 million
Cash flows from operating activities¥7,320 million
Cash flows from investing activities¥-7,175 million
Cash flows from financing activities¥-3,430 million
Cash and cash equivalents at end of period¥21,302 million
Full-year earnings forecastNet Sales ¥257,000 million (YoY +4.9%) / Operating profit ¥5,000 million (YoY -8.4%) / Ordinary income ¥5,200 million (YoY -15.8%) / Net income ¥3,000 million (YoY -16.8%)
Revision to Earnings ForecastNo
Annual Dividend Forecast¥20 → ¥15(Not directly comparable. Before taking the stock split into account, an increase of 50.0%)
Segment revenueJapan ¥87,611 million (YoY +2.0%), North America ¥23,591 million (YoY +20.3%), Asia ¥14,239 million (YoY +16.3%)
Segment profitJapan ¥3,212 million (YoY -7.8%), North America ¥-715 million, Asia ¥421 million (YoY +97.5%)
Regional sales¥87,611 million (YoY +2.0%), ¥23,591 million (YoY +20.3%), ¥14,239 million (YoY +16.3%)
Depreciation and amortization¥5,570 million
Impairment loss¥24 million
Breakdown of extraordinary income (loss)Extraordinary income Not disclosed / Extraordinary loss Loss on Disposal of Fixed Assets ¥35 million, Impairment Losses ¥24 million
Disclosure regarding the going concern assumptionNot applicable.
Change in accounting policyChanges due to revisions to standards No / Other changes No / Change in accounting estimate No / Restatement No
Changes in the scope of consolidationNew 0 companies / Excluded 0 companies / Company name No
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingAvailable (for institutional investors and analysts)
Issued Shares at Period-End82,799,200
Treasury Shares at Period-End3,312,926
Factors Behind Changes in Business PerformanceNet sales remained strong, supported by collaboration campaigns with popular content in Japan and overseas, an expanded product lineup and price range, and the opening of new locations. At the same time, challenging conditions continue, including rising raw material prices and labor costs.
Items this document does not state (5)
Operating MarginPayout ratioShareholder Return PolicyOrders received and order backlogMaterial 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.

Customer traffic and net sales remained strong, supported by collaboration campaigns with popular content in Japan and overseas, an expanded product lineup and price range, and the opening of new locations. At the same time, the company explained that the food-service industry continues to face challenging conditions, including rising raw material prices and labor costs.

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.
Summary of Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending October 2026 [Japanese GAAP] (Consolidated) | Kura Sushi,Inc. (2695) timely disclosure | Komori