Komori
Revision of earnings forecasts2736Festaria Holdings Co.,Ltd.Retail

Notice Regarding Differences Between Consolidated Financial Forecasts and Actual Results for the Second Quarter (Interim Period) of the Fiscal Year Ending August 2026

Actual results for the interim period of the fiscal year ending August 2026 fell short of the forecast announced on 14 October 2025. While net sales fell only slightly below the forecast, operating income, ordinary income and interim net income were significantly lower than forecast.

Worth reading
70In focus
Scored from 4 of 5 sections
Direction
Deterioration
Direction inferred from the company’s description.
Scale
-53.1
%
Wording
Conditional
How definitive the wording is.

Revised forecast

Fiscal year ending August 2026 · Second quarter (interim period)Previous forecast published 14 October 2025
Net Sales5,010→4,976million
-0.1%
Operating profit148→60million
-40.5%
Ordinary income130→61million
-53.1%
Profit attributable to owners of the parent65→47million
-27.7%
Net income per share18.2→13.16yen and sen
-27.7%

The bar length represents the relative magnitude of change, based on the item that changed the most in this document. The percentage change shown by the dotted line is calculated from the two reported figures because the company did not provide the rate.

Reason for the revision

Earnings fell below the forecast due mainly to an increase in the cost of sales and a decline in the gross profit margin resulting from soaring raw material prices, including gold and platinum, as well as increased upfront investment associated with promoting digital transformation (DX) in preparation for the renewal of the new core system.

Previous-period resultsNet sales: ¥4,697 million; operating income: ¥140 million; ordinary income: ¥123 million; interim net income attributable to owners of the parent: ¥82 million; interim net income per share: ¥23.28 (fiscal year ending August 2025, interim period)
Consolidated / non-consolidatedConsolidated
Revised forecast
ItemDetails
Net Sales¥5,010 million → ¥4,976 million(-0.1%)
Operating profit¥148 million → ¥60 million(-40.5%)
Ordinary income¥130 million → ¥61 million(-53.1%)
Profit attributable to owners of the parent¥65 million → ¥47 million(-27.7%)
Net income per share18.2 yen and sen → 13.16 yen and sen
Fiscal Period CoveredFiscal year ending August 2026
Period CoveredSecond quarter (interim period)
Publication date of previous forecast14 October 2025
Previous-period resultsNet sales: ¥4,697 million; operating income: ¥140 million; ordinary income: ¥123 million; interim net income attributable to owners of the parent: ¥82 million; interim net income per share: ¥23.28 (fiscal year ending August 2025, interim period)
Reason for the revisionEarnings fell below the forecast due mainly to an increase in the cost of sales and a decline in the gross profit margin resulting from soaring raw material prices, including gold and platinum, as well as increased upfront investment associated with promoting digital transformation (DX) in preparation for the renewal of the new core system.
Consolidated / non-consolidatedConsolidated
Items this document does not state (2)
Details and amount of extraordinary lossDividend forecast revision

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.

Attendance at a major event fell short of plan due to adverse weather conditions, while soaring gold and platinum prices increased the cost of sales and reduced the gross profit margin. In addition, increased upfront investment associated with promoting digital transformation (DX) in preparation for the renewal of the new core system put further downward pressure on earnings.

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.
Notice Regarding Differences Between Consolidated Financial Forecasts and Actual Results for the Second Quarter (Interim Period) of the Fiscal Year Ending August 2026 | Festaria Holdings Co.,Ltd. (2736) timely disclosure | Komori