Komori
Earnings2789Karula Co.,LTD.Retail

Summary of Financial Results for the First Quarter of the Fiscal Year Ending February 2027 [Japanese GAAP] (Consolidated)

In the first quarter, revenue increased 5.6% year on year and operating profit increased 3.4%, while profit attributable to owners of the parent decreased 79.8%. The decline in net profit was due to extraordinary losses, including directors’ retirement allowances.

Worth reading
40Recurring
Scored from 5 of 6 sections
Direction
Mixed performance
Direction inferred from the company’s description.
Scale
79.8
% (year-on-year decrease in net income attributable to owners of the parent)
Wording
Conditional
How definitive the wording is.

Results for this period

First quarter1 March 2026–31 May 2026ConsolidatedJapanese GAAP
Net Sales1,959Millions of yenYear on year +5.6%Progress 25.4%
Operating profit94Millions of yenYear on year +3.4%Progress 32.5%
Ordinary income98Millions of yenYear on year +10.3%Progress 33.9%
Net income attributable to owners of the parent16Millions of yenYear on year -79.8%Progress 10.4%

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¥2.84
Financial position at period-end
Total assets5,613Millions of yen
of which net assets 2,175 Millions of yenEquity ratio 38.8%vs. prior year-end -1.5pt

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 Sales7,700 Millions of yen (YoY +2.1%)
Operating profit289 Millions of yen (YoY -5.6%)
Ordinary income289 Millions of yen (YoY -3.3%)
Net income154 Millions of yen (YoY -35.5%)
Annual Dividend Forecast¥5 → ¥5(0.0%)
Factors Behind Changes in Business Performance

The recovery in inbound demand and personal consumption, sales promotions, and the use of regional shopping vouchers and digital regional currencies contributed to higher revenue. The company promoted the introduction of mobile ordering, the systematization of operations, stronger information-sharing and training systems, and cost management measures such as reducing energy costs. Profit attributable to owners of the parent decreased due to extraordinary losses, including ¥81.9 million in directors’ retirement allowances.

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 companies (no company names provided) / Excluded 0 companies (no company names provided)
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of non-current assets ¥181 thousand, Compensation received ¥7,972 thousand / Extraordinary loss Directors' Retirement Benefits ¥81,900 thousand, Loss on Disposal of Fixed Assets ¥0 thousand
Depreciation and amortization¥52,598 thousand
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingNo (no target participants specified)
Issued Shares at Period-End6,021,112
Treasury Shares at Period-End256,756
Results for this period
ItemDetails
Fiscal Period ClassificationFirst quarter
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 March 2026–31 May 2026
Net Sales1,959 Millions of yen (YoY +5.6%)
Operating profit94 Millions of yen (YoY +3.4%)
Ordinary income98 Millions of yen (YoY +10.3%)
Profit attributable to owners of the parent16 Millions of yen (YoY -79.8%)
Net income per share¥2.84
Equity ratioEnd of the current fiscal period 38.8 / End of previous period 40.3
Total assets5,613 Millions of yen
Net assets2,175 Millions of yen
Full-year earnings forecastNet Sales 7,700 Millions of yen (YoY +2.1%) / Operating profit 289 Millions of yen (YoY -5.6%) / Ordinary income 289 Millions of yen (YoY -3.3%) / Net income 154 Millions of yen (YoY -35.5%)
Annual Dividend Forecast¥5 → ¥5(0.0%)
Depreciation and amortization¥52,598 thousand
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of non-current assets ¥181 thousand, Compensation received ¥7,972 thousand / Extraordinary loss Directors' Retirement Benefits ¥81,900 thousand, Loss on Disposal of Fixed Assets ¥0 thousand
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 companies (no company names provided) / Excluded 0 companies (no company names provided)
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingNo (no target participants specified)
Issued Shares at Period-End6,021,112
Treasury Shares at Period-End256,756
Factors Behind Changes in Business PerformanceThe recovery in inbound demand and personal consumption, sales promotions, and the use of regional shopping vouchers and digital regional currencies contributed to higher revenue. The company promoted the introduction of mobile ordering, the systematization of operations, stronger information-sharing and training systems, and cost management measures such as reducing energy costs. Profit attributable to owners of the parent decreased due to extraordinary losses, including ¥81.9 million in directors’ retirement allowances.
Items this document does not state (14)
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 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.

The recovery in inbound demand and personal consumption, sales promotions, and the use of regional shopping vouchers and digital regional currencies contributed to higher revenue. The company also introduced mobile ordering, systematized operations, and advanced cost management, while recording an extraordinary loss of ¥81.9 million for directors’ retirement allowances.

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Summary of Financial Results for the First Quarter of the Fiscal Year Ending February 2027 [Japanese GAAP] (Consolidated) | Karula Co.,LTD. (2789) timely disclosure | Komori