Komori
Earnings2736Festaria Holdings Co.,Ltd.Retail

Financial Results for the Fiscal Year Ended August 2026 [Japanese GAAP] (Consolidated)

For the fiscal year ended August 2026, revenue increased 9.7%, while operating profit decreased 17.2% and net profit attributable to owners of the parent decreased 35.7%. The company forecasts higher revenue and profit for the fiscal year ending August 2027.

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
9.7
% (year-on-year change in revenue)
Wording
Conditional
How definitive the wording is.

Results for this period

Full year1 September 2025–31 August 2026ConsolidatedJapanese GAAP
Net Sales10,315million yenYear on year +9.7%Progress 97.3%
Operating profit239million yenYear on year -17.2%Progress 68.3%
Ordinary income270million yenYear on year -5.1%Progress 96.4%
Net income attributable to owners of the parent113million yenYear on year -35.7%Progress 66.5%

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¥31.70
Operating Margin2.3%
Financial position at period-end
Total assets8,241million yen
of which net assets 1,819 million yenEquity ratio 21.6%vs. prior year-end -1.0pt

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-594
Investment-322
Financials+1,202
Net change+286

Stacked from zero: upward is an increase in cash, downward a decrease (in million yen).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 period1,475 million yen
Outlook and shareholder returns
Full-year earnings forecast
Net Sales10,600 million yen (YoY +2.8%)
Operating profit350 million yen (YoY +46.0%)
Ordinary income280 million yen (YoY +3.6%)
Net income170 million yen (YoY +49.8%)
Annual Dividend Forecast7 yen → 7 yen(0.0%)
Payout ratio22.1%
Factors Behind Changes in Business Performance

Domestic store revenue increased 8.1% from the previous fiscal year due to expanded sales of bridal-related products, standard products, and bullion products. E-commerce revenue increased 42.5%, and revenue from the affluent-customer business increased 36.7%. However, profit declined due to soaring bullion prices, shortages of platinum materials, delays in price revisions, and increases in personnel, selling, and system-related expenses. The ¥63 million in corporate income taxes and other taxes relating to prior fiscal years also reduced net profit.

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 consolidation0 additions, 0 exclusions (no material changes)
Material subsequent eventsNo applicable matters.
Impairment loss¥8.694 million (no target assets specified)
Breakdown of extraordinary income (loss)Extraordinary income Not disclosed / Extraordinary loss Item Impairment Losses / Amount ¥8.694 million
Depreciation and amortization216 million yen
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingYes (for institutional investors and securities analysts)
Issued Shares at Period-End3,634,500 Shares
Treasury Shares at Period-End48,849 Shares
Results for this period
ItemDetails
Fiscal Period ClassificationFull year
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 September 2025–31 August 2026
Net Sales10,315 million yen (YoY +9.7%)
Operating profit239 million yen (YoY -17.2%)
Ordinary income270 million yen (YoY -5.1%)
Profit attributable to owners of the parent113 million yen (YoY -35.7%)
Net income per share¥31.70
Operating Margin2.3%
Equity ratioEnd of the current fiscal period 21.6% / End of previous period 22.6%
Total assets8,241 million yen
Net assets1,819 million yen
Cash flows from operating activities-594 million yen
Cash flows from investing activities-322 million yen
Cash flows from financing activities1,202 million yen
Cash and cash equivalents at end of period1,475 million yen
Full-year earnings forecastNet Sales 10,600 million yen (YoY +2.8%) / Operating profit 350 million yen (YoY +46.0%) / Ordinary income 280 million yen (YoY +3.6%) / Net income 170 million yen (YoY +49.8%)
Annual Dividend Forecast7 yen → 7 yen(0.0%)
Payout ratio22.1%
Depreciation and amortization216 million yen
Impairment loss¥8.694 million (no target assets specified)
Breakdown of extraordinary income (loss)Extraordinary income Not disclosed / Extraordinary loss Item Impairment Losses / Amount ¥8.694 million
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 consolidation0 additions, 0 exclusions (no material changes)
Material subsequent eventsNo applicable matters.
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingYes (for institutional investors and securities analysts)
Issued Shares at Period-End3,634,500 Shares
Treasury Shares at Period-End48,849 Shares
Factors Behind Changes in Business PerformanceDomestic store revenue increased 8.1% from the previous fiscal year due to expanded sales of bridal-related products, standard products, and bullion products. E-commerce revenue increased 42.5%, and revenue from the affluent-customer business increased 36.7%. However, profit declined due to soaring bullion prices, shortages of platinum materials, delays in price revisions, and increases in personnel, selling, and system-related expenses. The ¥63 million in corporate income taxes and other taxes relating to prior fiscal years also reduced net profit.
Items this document does not state (6)
Revision to Earnings ForecastShareholder Return PolicySegment revenueSegment profitRegional salesOrders received and order backlog

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 due to expanded sales of bridal-related products, standard and bullion products, e-commerce products, and products for affluent customers. However, profit was pressured by soaring bullion prices, shortages of platinum materials, delays in price revisions, and increases in personnel, selling, and system-related expenses. Net profit also declined due to the recognition of ¥63 million in corporate income taxes and other taxes relating to prior fiscal years at a Vietnamese subsidiary.

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.
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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 Fiscal Year Ended August 2026 [Japanese GAAP] (Consolidated) | Festaria Holdings Co.,Ltd. (2736) timely disclosure | Komori