Komori
Earnings2769Village Vanguard CO.,LTD.Retail

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

For the nine months ended February 2026, net sales decreased 5.8% year on year, while operating income (loss) changed from a ¥725 million loss to a ¥671 million profit. Ordinary income and net income also turned profitable.

Worth reading
47Recurring
Scored from 5 of 6 sections
Direction
Mixed performance
Direction inferred from the company’s description.
Scale
1396
¥ million (improvement in operating results)
Wording
Conditional
How definitive the wording is.

Results for this period

Third quarter1 June 2025–28 February 2026ConsolidatedJapanese GAAP
Net Sales17,554¥ millionYear on year -5.8%Progress 67.7%
Operating profit671¥ millionProgress 64.0%
Ordinary income639¥ millionProgress 68.3%
Net income attributable to owners of the parent588¥ million

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¥63.63
Financial position at period-end
Total assets18,134¥ million
of which net assets 2,438 ¥ millionEquity ratio 13.4%vs. prior year-end +2.7pt

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¥25,921 million (YoY +3.8%)
Operating profit¥1,048 million
Ordinary income¥935 million
Profit attributable to owners of the parent¥847 million
Annual Dividend ForecastCommon stock: ¥0.00; Class A preferred stock: ¥0.00 → Common stock: undecided; Class A preferred stock: ¥160,000.00
Factors Behind Changes in Business Performance

The gross profit margin improved, and the company worked to reduce selling, general and administrative expenses.

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 consolidationNew 0 / Excluded 0 / Company name No applicable matters
Impairment loss¥14 million
Breakdown of extraordinary income (loss)Extraordinary income Gain on reversal of subscription rights to shares ¥7 million / Extraordinary loss Impairment Losses ¥14 million, Other ¥4 million
Depreciation and amortization¥111 million
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingWhether applicable No / Subject person Not disclosed
Issued Shares at Period-End7,861,700 Shares
Treasury Shares at Period-End19,901 Shares
Results for this period
ItemDetails
Fiscal Period ClassificationThird quarter
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 June 2025–28 February 2026
Net Sales¥17,554 million (YoY -5.8%)
Operating profit¥671 million
Ordinary income¥639 million
Profit attributable to owners of the parent¥588 million
Net income per share¥63.63
Equity ratioEnd of the current fiscal period 13.4 / End of previous period 10.7
Total assets¥18,134 million
Net assets¥2,438 million
Full-year earnings forecastNet Sales ¥25,921 million (YoY +3.8%) / Operating profit ¥1,048 million / Ordinary income ¥935 million / Profit attributable to owners of the parent ¥847 million
Annual Dividend ForecastCommon stock: ¥0.00; Class A preferred stock: ¥0.00 → Common stock: undecided; Class A preferred stock: ¥160,000.00
Depreciation and amortization¥111 million
Impairment loss¥14 million
Breakdown of extraordinary income (loss)Extraordinary income Gain on reversal of subscription rights to shares ¥7 million / Extraordinary loss Impairment Losses ¥14 million, Other ¥4 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 consolidationNew 0 / Excluded 0 / Company name No applicable matters
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingWhether applicable No / Subject person Not disclosed
Issued Shares at Period-End7,861,700 Shares
Treasury Shares at Period-End19,901 Shares
Factors Behind Changes in Business PerformanceThe gross profit margin improved, and the company worked to reduce selling, general and administrative expenses.
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 periodRevision to Earnings ForecastPayout ratioShareholder Return PolicySegment revenueSegment profitRegional salesOrders received and order backlogMaterial 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.

In addition to an improved gross profit margin, the company worked to reduce selling, general and administrative 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.
Consolidated Financial Results for the Third Quarter of the Fiscal Year Ending May 2026 (Japanese GAAP) | Village Vanguard CO.,LTD. (2769) timely disclosure | Komori