Worth reading
59In focus
Scored from 5 of 6 sectionsDirection
Mixed performance
Direction inferred from the company’s description.Scale
429
JPY million (year-on-year decrease in operating profit)Wording
Conditional
How definitive the wording is.Results for this period
Full year1 April 2025–31 March 2026ConsolidatedJapanese GAAPNet Sales37,711¥ millionYear on year +6.7%Progress 91.8%
Operating profit2,209¥ millionYear on year -16.3%Progress 88.4%
Ordinary income2,344¥ millionYear on year -14.0%Progress 92.3%
Net income attributable to owners of the parent1,270¥ millionYear on year -26.8%Progress 87.6%
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¥61.84
Operating Margin5.9%
Financial position at period-end
Total assets29,652¥ million
of which net assets 22,516 ¥ millionEquity ratio 75.9%vs. prior year-end -3.0pt
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+3,782
Investment-814
Financials-1,224
Net change+1,744
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¥9,295 million
Segment revenueYakiniku operations ¥21,979 million (YoY -1.7%), Yakitori operations ¥3,918 million (YoY +5.8%), Restaurant Business ¥9,686 million (YoY +26.3%)
Segment profitYakiniku operations ¥1,392 million, Yakitori operations ¥343 million, Restaurant Business ¥607 million
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥41,100 million (YoY +9.0%)
Operating profit¥2,500 million (YoY +13.1%)
Ordinary income¥2,540 million (YoY +8.3%)
Net income¥1,450 million (YoY +14.1%)
Annual Dividend Forecast34 Yen (after taking the stock split into account) → 34 Yen (after taking the stock split into account)（0.0%）
Payout ratio55.0%
Factors Behind Changes in Business Performance
Revenue exceeded the previous fiscal year due to the effects of various initiatives, while profit at each level from operating profit downward decreased due to higher raw material prices, increased personnel and logistics expenses, and higher promotional expenses.
Disclosure regarding the going concern assumption
None ("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 Number of companies 1 / Company name クーデションカンパニー株式会社 / Excluded Not disclosed / Notes The cover page states, "Significant changes in the scope of consolidation during the period: None."
Material subsequent eventsNo applicable matters.
Impairment loss¥299 million
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of non-current assets ¥0 million, Insurance proceeds received ¥74 million, Relocation compensation ¥119 million, Total extraordinary income ¥193 million / Extraordinary loss Loss on reduction of fixed assets ¥85 million, Loss on sale of fixed assets ¥0 million, Loss on Disposal of Fixed Assets ¥60 million, Impairment Losses ¥299 million, Loss on cancellation of lease agreements ¥2 million, Other ¥0 million, Total extraordinary loss ¥448 million
Depreciation and amortization¥897 million
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingAvailable (for institutional investors and analysts)
Issued Shares at Period-End20,546,400 Shares
Treasury Shares at Period-End630 Shares
| Item | Details |
|---|---|
| Fiscal Period Classification | Full year |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 1 April 2025–31 March 2026 |
| Net Sales | ¥37,711 million (YoY +6.7%) |
| Operating profit | ¥2,209 million (YoY -16.3%) |
| Ordinary income | ¥2,344 million (YoY -14.0%) |
| Profit attributable to owners of the parent | ¥1,270 million (YoY -26.8%) |
| Net income per share | ¥61.84 |
| Operating Margin | 5.9% |
| Equity ratio | End of the current fiscal period 75.9% / End of previous period 78.9% |
| Total assets | ¥29,652 million |
| Net assets | ¥22,516 million |
| Cash flows from operating activities | ¥3,782 million |
| Cash flows from investing activities | ¥-814 million |
| Cash flows from financing activities | ¥-1,224 million |
| Cash and cash equivalents at end of period | ¥9,295 million |
| Full-year earnings forecast | Net Sales ¥41,100 million (YoY +9.0%) / Operating profit ¥2,500 million (YoY +13.1%) / Ordinary income ¥2,540 million (YoY +8.3%) / Net income ¥1,450 million (YoY +14.1%) |
| Annual Dividend Forecast | 34 Yen (after taking the stock split into account) → 34 Yen (after taking the stock split into account)（0.0%） |
| Payout ratio | 55.0% |
| Segment revenue | Yakiniku operations ¥21,979 million (YoY -1.7%), Yakitori operations ¥3,918 million (YoY +5.8%), Restaurant Business ¥9,686 million (YoY +26.3%) |
| Segment profit | Yakiniku operations ¥1,392 million, Yakitori operations ¥343 million, Restaurant Business ¥607 million |
| Depreciation and amortization | ¥897 million |
| Impairment loss | ¥299 million |
| Breakdown of extraordinary income (loss) | Extraordinary income Gain on sale of non-current assets ¥0 million, Insurance proceeds received ¥74 million, Relocation compensation ¥119 million, Total extraordinary income ¥193 million / Extraordinary loss Loss on reduction of fixed assets ¥85 million, Loss on sale of fixed assets ¥0 million, Loss on Disposal of Fixed Assets ¥60 million, Impairment Losses ¥299 million, Loss on cancellation of lease agreements ¥2 million, Other ¥0 million, Total extraordinary loss ¥448 million |
| Disclosure regarding the going concern assumption | None ("There are no applicable matters.") |
| Change in accounting policy | Changes due to revisions to standards No / Other changes No / Change in accounting estimate No / Restatement No |
| Changes in the scope of consolidation | New Number of companies 1 / Company name クーデションカンパニー株式会社 / Excluded Not disclosed / Notes The cover page states, "Significant changes in the scope of consolidation during the period: None." |
| Material subsequent events | No applicable matters. |
| Availability of Supplementary Financial Results Materials | Yes |
| Availability of Financial Results Briefing | Available (for institutional investors and analysts) |
| Issued Shares at Period-End | 20,546,400 Shares |
| Treasury Shares at Period-End | 630 Shares |
| Factors Behind Changes in Business Performance | Revenue exceeded the previous fiscal year due to the effects of various initiatives, while profit at each level from operating profit downward decreased due to higher raw material prices, increased personnel and logistics expenses, and higher promotional expenses. |
Items this document does not state (4)
Revision to Earnings ForecastShareholder Return PolicyRegional 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 the effects of various initiatives, but the cost burden increased as a result of higher raw material prices, increased personnel and logistics expenses amid difficulties securing personnel, and higher promotional expenses.
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.