Komori
Results2705OOTOYA Holdings Co.,Ltd.Retail

Summary of Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending March 2027 [Japanese GAAP] (Consolidated)

Interim-period net sales increased 16.7% year on year and operating profit increased 3.0%, while interim net income attributable to owners of the parent decreased 3.5%. Full-year earnings forecasts and annual dividend forecasts remain unchanged.

Worth reading
52Recurring
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
16.7
%
Wording
Conditional
How definitive the wording is.

Results for this period

Interim period (second quarter)1 April 2026 to 30 September 2026ConsolidatedJapanese GAAP
Net Sales20,710¥ millionYear on year +16.7%Progress 54.5%
Operating profit1,090¥ millionYear on year +3.0%Progress 48.6%
Ordinary income1,101¥ millionYear on year +1.5%Progress 49.6%
Net income attributable to owners of the parent649¥ millionYear on year -3.5%

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¥89.50
Financial position at period-end
Total assets11,834¥ million
of which net assets 5,010 ¥ millionEquity ratio 39.4%vs. prior year-end +4.9pt

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+1,061
Investment-957
Financials-440
Net change-336

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¥3,196 million
Segment revenueDomestic company-operated business ¥12,750 million (YoY +15.9%), Domestic franchise business ¥5,986 million (YoY +24.3%), Overseas Company-Owned Operations ¥1,418 million (YoY -4.6%), Overseas franchise business ¥183 million (YoY +14.9%), Other ¥370 million (YoY +28.5%)
Segment profitDomestic company-operated business ¥445 million (YoY -12.3%), Domestic franchise business ¥994 million (YoY +15.4%), Overseas Company-Owned Operations ¥-94 million, Overseas franchise business ¥55 million (YoY +35.5%), Other ¥86 million (YoY +75.7%)
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥38,000 million (YoY +2.7%)
Operating profit¥2,245 million (YoY +4.9%)
Ordinary income¥2,221 million (YoY +0.7%)
Profit attributable to owners of the parent¥1,399 million (YoY +13.5%)
Annual Dividend Forecast¥20 → ¥20(0.0%)
Factors Behind Changes in Business Performance

Although the company revised its regular menu and introduced seasonal and period-limited menus, quantity-limited menus and summer-only lucky bags, cost increases due to higher ingredient prices and labor costs continued, and an impairment loss of ¥62 million related to the relocation of the head office and test kitchen was recorded.

Disclosure regarding the going concern assumption

There are 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 0 companies / Excluded 0 companies / Company name Not applicable
Impairment loss¥62 million. Head office equipment and other assets whose use was no longer expected due to the relocation of the head office and test kitchen
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of fixed assets ¥0 million / Extraordinary loss Loss on disposal of fixed assets ¥0 million, Impairment loss ¥62 million
Depreciation and amortization¥354 million
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingYes (for analysts)
Issued Shares at Period-End7,267,800 shares
Treasury Shares at Period-End5,107 shares
Results for this period
ItemDetails
Fiscal Period ClassificationInterim period (second quarter)
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 April 2026 to 30 September 2026
Net Sales¥20,710 million (YoY +16.7%)
Operating profit¥1,090 million (YoY +3.0%)
Ordinary income¥1,101 million (YoY +1.5%)
Profit attributable to owners of the parent¥649 million (YoY -3.5%)
Net income per share¥89.50
Equity ratioEnd of the current fiscal period 39.4 / End of previous period 34.5
Total assets¥11,834 million
Net assets¥5,010 million
Cash flows from operating activities¥1,061 million
Cash flows from investing activities¥-957 million
Cash flows from financing activities¥-440 million
Cash and cash equivalents at end of period¥3,196 million
Full-year earnings forecastNet Sales ¥38,000 million (YoY +2.7%) / Operating profit ¥2,245 million (YoY +4.9%) / Ordinary income ¥2,221 million (YoY +0.7%) / Profit attributable to owners of the parent ¥1,399 million (YoY +13.5%)
Annual Dividend Forecast¥20 → ¥20(0.0%)
Segment revenueDomestic company-operated business ¥12,750 million (YoY +15.9%), Domestic franchise business ¥5,986 million (YoY +24.3%), Overseas Company-Owned Operations ¥1,418 million (YoY -4.6%), Overseas franchise business ¥183 million (YoY +14.9%), Other ¥370 million (YoY +28.5%)
Segment profitDomestic company-operated business ¥445 million (YoY -12.3%), Domestic franchise business ¥994 million (YoY +15.4%), Overseas Company-Owned Operations ¥-94 million, Overseas franchise business ¥55 million (YoY +35.5%), Other ¥86 million (YoY +75.7%)
Depreciation and amortization¥354 million
Impairment loss¥62 million. Head office equipment and other assets whose use was no longer expected due to the relocation of the head office and test kitchen
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of fixed assets ¥0 million / Extraordinary loss Loss on disposal of fixed assets ¥0 million, Impairment loss ¥62 million
Disclosure regarding the going concern assumptionThere are no applicable matters.
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 Not applicable
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingYes (for analysts)
Issued Shares at Period-End7,267,800 shares
Treasury Shares at Period-End5,107 shares
Factors Behind Changes in Business PerformanceAlthough the company revised its regular menu and introduced seasonal and period-limited menus, quantity-limited menus and summer-only lucky bags, cost increases due to higher ingredient prices and labor costs continued, and an impairment loss of ¥62 million related to the relocation of the head office and test kitchen was recorded.
Items this document does not state (7)
Operating MarginRevision to Earnings ForecastPayout ratioShareholder Return PolicyRegional salesOrders 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.

The company revised its regular menu and introduced seasonal and period-limited menus, quantity-limited menus and summer-only lucky bags. Meanwhile, cost increases due to higher ingredient prices and labor costs continued, and an impairment loss of ¥62 million related to the relocation of the head office and test kitchen was recorded as an extraordinary loss.

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Summary of Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending March 2027 [Japanese GAAP] (Consolidated) | OOTOYA Holdings Co.,Ltd. (2705) timely disclosure | Komori