Worth reading
56In focus
0–100. This measures how worthwhile something is to read, not how good or bad the company is.Direction
Improvement
Direction inferred from the company’s description.Scale
137.6
Year-on-year increase in operating profit (%)Wording
Conditional
How definitive the wording is.Results for this period
First quarter1 March 2026–31 May 2026ConsolidatedJapanese GAAPNet Sales10,378¥ millionYear on year +2.6%Progress 24.1%
Operating profit570¥ millionYear on year +137.6%Progress 45.6%
Ordinary income560¥ millionYear on year +128.4%Progress 50.5%
Net income attributable to owners of the parent306¥ millionYear on year +123.5%Progress 67.3%
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¥27.00
Financial position at period-end
Total assets33,742¥ million
of which net assets 11,702 ¥ millionEquity ratio 33.8%vs. prior year-end -0.6pt
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.
Segment revenueFood Business ¥5,940 million (YoY +4.6%), Food-Service Business ¥4,438 million (YoY +0.1%)
Segment profitFood Business ¥402 million (YoY +66.4%), Food-Service Business ¥325 million (YoY +99.1%)
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥43,000 million (YoY +6.3%)
Operating profit¥1,250 million (YoY +9.4%)
Ordinary income¥1,110 million (YoY +0.7%)
Net income¥455 million (YoY +21.9%)
Revision to Earnings Forecast2Q cumulative Net Sales Not disclosed → ¥20,500 million / Operating profit Not disclosed → ¥720 million / Ordinary income Not disclosed → ¥670 million / Net income Not disclosed → ¥370 million / Full year Net Sales Not disclosed → ¥43,000 million / Operating profit Not disclosed → ¥1,250 million / Ordinary income Not disclosed → ¥1,110 million / Net income Not disclosed → ¥455 million
Annual Dividend Forecast15 yen and sen → 15 yen and sen（0.0%）
Factors Behind Changes in Business Performance
In the Food Business, the company expanded sales through nationwide television commercials and implemented productivity improvements, cost reductions, yield improvements and loss reductions. In the Food Service Business, it expanded sales through fair menus and campaigns, streamlined unprofitable stores and optimized selling, general and administrative expenses. Sales and profit at R Baker also increased.
Disclosure regarding the going concern assumption
Not applicable (no matters to report in the notes on the going concern assumption)
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 株式会社オーパス / Excluded Number of companies 0 / Company name Not disclosed
Impairment loss¥1 million
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of non-current assets ¥0 million, Gain on reversal of subscription rights to shares ¥0 million / Extraordinary loss Loss on closure of stores ¥21 million, Impairment Losses ¥1 million
Depreciation and amortization¥411 million
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingWhether applicable No / Subject person Not disclosed
Issued Shares at Period-End11,358,580
Treasury Shares at Period-End985
| Item | Details |
|---|---|
| Fiscal Period Classification | First quarter |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 1 March 2026–31 May 2026 |
| Net Sales | ¥10,378 million (YoY +2.6%) |
| Operating profit | ¥570 million (YoY +137.6%) |
| Ordinary income | ¥560 million (YoY +128.4%) |
| Profit attributable to owners of the parent | ¥306 million (YoY +123.5%) |
| Net income per share | ¥27.00 |
| Equity ratio | End of the current fiscal period 33.8 / End of previous period 34.4 |
| Total assets | ¥33,742 million |
| Net assets | ¥11,702 million |
| Full-year earnings forecast | Net Sales ¥43,000 million (YoY +6.3%) / Operating profit ¥1,250 million (YoY +9.4%) / Ordinary income ¥1,110 million (YoY +0.7%) / Net income ¥455 million (YoY +21.9%) |
| Revision to Earnings Forecast | 2Q cumulative Net Sales Not disclosed → ¥20,500 million / Operating profit Not disclosed → ¥720 million / Ordinary income Not disclosed → ¥670 million / Net income Not disclosed → ¥370 million / Full year Net Sales Not disclosed → ¥43,000 million / Operating profit Not disclosed → ¥1,250 million / Ordinary income Not disclosed → ¥1,110 million / Net income Not disclosed → ¥455 million |
| Annual Dividend Forecast | 15 yen and sen → 15 yen and sen（0.0%） |
| Segment revenue | Food Business ¥5,940 million (YoY +4.6%), Food-Service Business ¥4,438 million (YoY +0.1%) |
| Segment profit | Food Business ¥402 million (YoY +66.4%), Food-Service Business ¥325 million (YoY +99.1%) |
| Depreciation and amortization | ¥411 million |
| Impairment loss | ¥1 million |
| Breakdown of extraordinary income (loss) | Extraordinary income Gain on sale of non-current assets ¥0 million, Gain on reversal of subscription rights to shares ¥0 million / Extraordinary loss Loss on closure of stores ¥21 million, Impairment Losses ¥1 million |
| Disclosure regarding the going concern assumption | Not applicable (no matters to report in the notes on the going concern assumption) |
| 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 株式会社オーパス / Excluded Number of companies 0 / Company name Not disclosed |
| Availability of Supplementary Financial Results Materials | Yes |
| Availability of Financial Results Briefing | Whether applicable No / Subject person Not disclosed |
| Issued Shares at Period-End | 11,358,580 |
| Treasury Shares at Period-End | 985 |
| Factors Behind Changes in Business Performance | In the Food Business, the company expanded sales through nationwide television commercials and implemented productivity improvements, cost reductions, yield improvements and loss reductions. In the Food Service Business, it expanded sales through fair menus and campaigns, streamlined unprofitable stores and optimized selling, general and administrative expenses. Sales and profit at R Baker also increased. |
Items this document does not state (10)
Operating MarginCash flows from operating activitiesCash flows from investing activitiesCash flows from financing activitiesCash and cash equivalents at end of periodPayout ratioShareholder Return PolicyRegional 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 the Food Business, the company pursued expanded sales through nationwide television commercials, improved productivity and reduced costs at its own factories, and improved yields while reducing losses. In the Food Service Business, it expanded sales through fairs and campaigns, streamlined unprofitable stores and optimized selling, general and administrative expenses. Sales and profit at R Baker also increased.
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.