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Earnings2736Festaria Holdings Co.,Ltd.Retail

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

Revenue for the interim period exceeded the same period of the previous year, while operating income, ordinary income and net income all declined substantially. Higher raw material prices and labor costs, among other factors, put pressure on profits.

Worth reading
44Recurring
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
56.8
Year-on-year decline in operating profit (%)
Wording
Conditional
How definitive the wording is.

Results for this period

Interim period (second quarter)1 September 2025–28 February 2026ConsolidatedJapanese GAAP
Net Sales4,976¥ millionYear on year +5.9%Progress 49.3%
Operating profit60¥ millionYear on year -56.8%Progress 18.2%
Ordinary income61¥ millionYear on year -50.0%Progress 23.5%
Net income attributable to owners of the parent47¥ millionYear on year -43.3%Progress 29.4%

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¥13.16
Financial position at period-end
Total assets8,553¥ million
of which net assets 1,727 ¥ millionEquity ratio 19.8%vs. prior year-end -2.8pt

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-320,412
Investment-169,562
Financials+1,234,585
Net change+744,611

Stacked from zero: upward is an increase in cash, downward a decrease (in ¥ thousand).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¥1,919,098 thousand
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥10,100 million (YoY +7.4%)
Operating profit¥330 million (YoY +14.0%)
Ordinary income¥260 million (YoY -8.7%)
Net income¥160 million (YoY -9.3%)
Revision to Earnings ForecastNo
Annual Dividend Forecast¥7 → ¥7(0.0%)
Factors Behind Changes in Business Performance

In Japan, sales of bridal-related products, standard products, bullion products and e-commerce grew, resulting in higher revenue. However, profits declined due to soaring raw material prices, delays in price revisions, and increases in labor costs, selling expenses and outsourcing costs. The overseas business also reported higher revenue but lower profits due to soaring raw material prices and investment costs.

Disclosure regarding the going concern assumption

No applicable matters ("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 No / Excluded No / Company name Not disclosed
Breakdown of extraordinary income (loss)Extraordinary income None / Extraordinary loss None (loss on disposal of fixed assets: ¥0 thousand)
Depreciation and amortization¥100,715 thousand
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingYes (for institutional investors and securities analysts)
Issued Shares at Period-End3,631,800 Shares
Treasury Shares at Period-End48,849 Shares
Results for this period
ItemDetails
Fiscal Period ClassificationInterim period (second quarter)
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 September 2025–28 February 2026
Net Sales¥4,976 million (YoY +5.9%)
Operating profit¥60 million (YoY -56.8%)
Ordinary income¥61 million (YoY -50.0%)
Profit attributable to owners of the parent¥47 million (YoY -43.3%)
Net income per share¥13.16
Equity ratioEnd of the current fiscal period 19.8 / End of previous period 22.6
Total assets¥8,553 million
Net assets¥1,727 million
Cash flows from operating activities¥-320,412 thousand
Cash flows from investing activities¥-169,562 thousand
Cash flows from financing activities¥1,234,585 thousand
Cash and cash equivalents at end of period¥1,919,098 thousand
Full-year earnings forecastNet Sales ¥10,100 million (YoY +7.4%) / Operating profit ¥330 million (YoY +14.0%) / Ordinary income ¥260 million (YoY -8.7%) / Net income ¥160 million (YoY -9.3%)
Revision to Earnings ForecastNo
Annual Dividend Forecast¥7 → ¥7(0.0%)
Depreciation and amortization¥100,715 thousand
Breakdown of extraordinary income (loss)Extraordinary income None / Extraordinary loss None (loss on disposal of fixed assets: ¥0 thousand)
Disclosure regarding the going concern assumptionNo applicable matters ("There 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 No / Excluded No / Company name Not disclosed
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingYes (for institutional investors and securities analysts)
Issued Shares at Period-End3,631,800 Shares
Treasury Shares at Period-End48,849 Shares
Factors Behind Changes in Business PerformanceIn Japan, sales of bridal-related products, standard products, bullion products and e-commerce grew, resulting in higher revenue. However, profits declined due to soaring raw material prices, delays in price revisions, and increases in labor costs, selling expenses and outsourcing costs. The overseas business also reported higher revenue but lower profits due to soaring raw material prices and investment costs.
Items this document does not state (9)
Operating MarginPayout ratioShareholder Return PolicySegment revenueSegment profitRegional salesOrders received and order backlogImpairment lossMaterial 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 stated that soaring raw material prices, including gold and platinum, insufficient availability of platinum materials, delays in revising prices in line with market conditions, and increases in labor costs, selling expenses and outsourcing costs associated with the introduction of a new core system put pressure on profits.

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Corrections happenIf the company reissues this disclosure, the page is rebuilt from the corrected version and the revision number moves up.
Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending August 2026 [Japanese GAAP] (Consolidated) | Festaria Holdings Co.,Ltd. (2736) timely disclosure | Komori