Komori
Earnings2742HALOWS CO.,LTD.Retail

Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending February 2027 [Japanese GAAP] (Non-consolidated)

For the interim period of the fiscal year ending February 2027, operating revenue increased 6.7% year on year, while operating profit and ordinary profit decreased 2.6%. The full-year earnings forecast remains unchanged, while the annual dividend forecast has been increased to ¥72 from ¥70 for the previous fiscal year.

Worth reading
49Recurring
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
6.7
% (year-on-year change in operating revenue)
Wording
Conditional
How definitive the wording is.

Results for this period

Interim period (second quarter)1 March 2026 to 31 August 2026Non-consolidated (standalone)Japanese GAAP
Net Sales119,023¥ millionYear on year +6.7%Progress 48.5%
Operating profit5,708¥ millionYear on year -2.6%Progress 45.3%
Ordinary income5,754¥ millionYear on year -2.6%Progress 45.7%
Net income attributable to owners of the parent4,135¥ millionYear on year +1.2%Progress 47.7%

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¥193.70
Financial position at period-end
Total assets128,134¥ million
of which net assets 81,154 ¥ millionEquity ratio 63.1%vs. prior year-end +6.1pt

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.

Cash inflows and outflows
Operating-2,426
Investment-6,294
Financials-733
Net change-9,453

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¥15,246 million
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥245,622 million (YoY +8.8%)
Operating profit¥12,590 million (YoY +0.9%)
Ordinary income¥12,580 million (YoY +0.1%)
Net income¥8,660 million (YoY -3.6%)
Revision to Earnings ForecastNo
Annual Dividend Forecast¥70 → ¥72(+2.9%)
Factors Behind Changes in Business Performance

Amid continued inflation and a preference for lower prices, the company worked to develop重点販売商品 and private-label products, offer cost-of-living support initiatives and preferential programs for members, renovate stores, open new stores, and expand its automatic ordering system.

Disclosure regarding the going concern assumption

Not applicable.

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
Breakdown of extraordinary income (loss)Extraordinary income Gain on donation of fixed assets ¥1 million, Subsidy Income ¥6 million, Gain on cancellation of lease agreements ¥1 million, Other ¥0 million / Extraordinary loss Loss on Disposal of Fixed Assets ¥4 million
Depreciation and amortization¥2,788 million
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingAvailable (for institutional investors and analysts)
Issued Shares at Period-End21,490,900 Shares
Treasury Shares at Period-End139,318 Shares
Results for this period
ItemDetails
Fiscal Period ClassificationInterim period (second quarter)
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedNon-consolidated (standalone)
Period Covered1 March 2026 to 31 August 2026
Net Sales¥119,023 million (YoY +6.7%)
Operating profit¥5,708 million (YoY -2.6%)
Ordinary income¥5,754 million (YoY -2.6%)
Profit attributable to owners of the parent¥4,135 million (YoY +1.2%)
Net income per share¥193.70
Equity ratioEnd of the current fiscal period 63.1 / End of previous period 57
Total assets¥128,134 million
Net assets¥81,154 million
Cash flows from operating activities¥-2,426 million
Cash flows from investing activities¥-6,294 million
Cash flows from financing activities¥-733 million
Cash and cash equivalents at end of period¥15,246 million
Full-year earnings forecastNet Sales ¥245,622 million (YoY +8.8%) / Operating profit ¥12,590 million (YoY +0.9%) / Ordinary income ¥12,580 million (YoY +0.1%) / Net income ¥8,660 million (YoY -3.6%)
Revision to Earnings ForecastNo
Annual Dividend Forecast¥70 → ¥72(+2.9%)
Depreciation and amortization¥2,788 million
Breakdown of extraordinary income (loss)Extraordinary income Gain on donation of fixed assets ¥1 million, Subsidy Income ¥6 million, Gain on cancellation of lease agreements ¥1 million, Other ¥0 million / Extraordinary loss Loss on Disposal of Fixed Assets ¥4 million
Disclosure regarding the going concern assumptionNot applicable.
Change in accounting policyChanges due to revisions to standards No / Other changes No / Change in accounting estimate No / Restatement No
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingAvailable (for institutional investors and analysts)
Issued Shares at Period-End21,490,900 Shares
Treasury Shares at Period-End139,318 Shares
Factors Behind Changes in Business PerformanceAmid continued inflation and a preference for lower prices, the company worked to develop重点販売商品 and private-label products, offer cost-of-living support initiatives and preferential programs for members, renovate stores, open new stores, and expand its automatic ordering system.
Items this document does not state (10)
Operating MarginPayout ratioShareholder Return PolicySegment revenueSegment profitRegional salesOrders received and order backlogImpairment lossChanges in the scope of consolidationMaterial 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.

Against a backdrop of continued inflation and a preference for lower prices, the company worked to develop重点販売商品 and private-label products, offer cost-of-living support initiatives and preferential programs for members, renovate stores, open new stores, and expand its automatic ordering system. The company did not explain the direct factors behind the decline in operating profit.

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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 February 2027 [Japanese GAAP] (Non-consolidated) | HALOWS CO.,LTD. (2742) timely disclosure | Komori