Komori
Earnings2736Festaria Holdings Co.,Ltd.Retail

Summary of Consolidated Financial Results for the Third Quarter of the Fiscal Year Ending August 2026 (Japanese GAAP)

For the nine months ended 31 May 2026, revenue increased 8.9% year on year, while operating profit declined 41.3% and net income attributable to owners of the parent declined 81.7%. The full-year earnings forecasts and annual dividend forecast remain unchanged.

Worth reading
39Recurring
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
8.9
%
Wording
Conditional
How definitive the wording is.

Results for this period

Third quarter1 September 2025 to 31 May 2026ConsolidatedJapanese GAAP
Net Sales7,483¥ millionYear on year +8.9%Progress 74.1%
Operating profit87¥ millionYear on year -41.3%Progress 26.4%
Ordinary income95¥ millionYear on year -45.6%Progress 36.5%
Net income attributable to owners of the parent21¥ millionYear on year -81.7%Progress 13.1%

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¥6.03
Financial position at period-end
Total assets8,164¥ million
of which net assets 1,714 ¥ millionEquity ratio 20.5%vs. prior year-end -2.1pt

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.

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 (full-year earnings forecasts unchanged)
Annual Dividend Forecast¥7 → ¥7(0.0%)
Factors Behind Changes in Business Performance

Revenue increased on strong sales of bridal-related products, standard products and bullion products, as well as the expansion of e-commerce sales. Profit declined due to soaring raw material prices, insufficient availability of platinum materials, delays in revising prices, and increases in personnel expenses, selling expenses and outsourcing costs.

Disclosure regarding the going concern assumption

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 consolidationNone (no material changes)
Breakdown of extraordinary income (loss)No extraordinary gains or losses were recorded for the period (total extraordinary losses: —)
Depreciation and amortization¥152,611 thousand
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingNo
Issued Shares at Period-End3,632,700 shares
Treasury Shares at Period-End48,849 treasury shares
Results for this period
ItemDetails
Fiscal Period ClassificationThird quarter
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 September 2025 to 31 May 2026
Net Sales¥7,483 million (YoY +8.9%)
Operating profit¥87 million (YoY -41.3%)
Ordinary income¥95 million (YoY -45.6%)
Profit attributable to owners of the parent¥21 million (YoY -81.7%)
Net income per share¥6.03
Equity ratioEnd of the current fiscal period 20.5 / End of previous period 22.6
Total assets¥8,164 million
Net assets¥1,714 million
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 (full-year earnings forecasts unchanged)
Annual Dividend Forecast¥7 → ¥7(0.0%)
Depreciation and amortization¥152,611 thousand
Breakdown of extraordinary income (loss)No extraordinary gains or losses were recorded for the period (total extraordinary losses: —)
Disclosure regarding the going concern assumptionNo 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 consolidationNone (no material changes)
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingNo
Issued Shares at Period-End3,632,700 shares
Treasury Shares at Period-End48,849 treasury shares
Factors Behind Changes in Business PerformanceRevenue increased on strong sales of bridal-related products, standard products and bullion products, as well as the expansion of e-commerce sales. Profit declined due to soaring raw material prices, insufficient availability of platinum materials, delays in revising prices, and increases in personnel expenses, selling expenses and outsourcing costs.
Items this document does not state (13)
Operating MarginCash flows from operating activitiesCash flows from investing activitiesCash flows from financing activitiesCash and cash equivalents at end of periodPayout 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.

Revenue increased as sales of bridal-related products, standard products, bullion products and e-commerce products grew. However, profit declined due to soaring raw material prices, including gold and platinum, insufficient availability of platinum materials, delays in revising prices, and increases in personnel expenses, selling expenses and outsourcing costs related to the new core system.

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 Consolidated Financial Results for the Third Quarter of the Fiscal Year Ending August 2026 (Japanese GAAP) | Festaria Holdings Co.,Ltd. (2736) timely disclosure | Komori