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Results2894Ishii Food Co.,Ltd.Food

Earnings Summary for the Second Quarter (Interim Period) of the Fiscal Year Ending March 2027 [Japanese GAAP] (Consolidated)

For the interim period of the fiscal year ending March 2027, revenue rose 3.4% year on year, while operating profit fell 24.0% and interim net income attributable to owners of the parent fell 34.0%. The full-year earnings forecast and annual dividend forecast remain unchanged from the latest published figures.

Worth reading
49Recurring
Scored from 5 of 6 sections
Direction
Mixed performance
Direction inferred from the company’s description.
Scale
24
Year-on-year decrease in operating income (%)
Wording
Conditional
How definitive the wording is.

Results for this period

Interim period (second quarter)1 April 2026–30 September 2026ConsolidatedJapanese GAAP
Net Sales5,625¥ millionYear on year +3.4%Progress 50.2%
Operating profit167¥ millionYear on year -24.0%Progress 111.3%
Ordinary income173¥ millionYear on year -20.7%Progress 111.6%
Net income attributable to owners of the parent100¥ millionYear on year -34.0%

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¥6.02
Financial position at period-end
Total assets8,333¥ million
of which net assets 4,029 ¥ millionEquity ratio 48.3%vs. prior year-end +1.7pt

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.

Cash inflows and outflows
Operating+35,407
Investment-396,236
Financials-76,874
Net change-437,703

Stacked from zero: upward is an increase in cash, downward a decrease (in ¥ thousand).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¥1,625,096 thousand
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥11,199 million (YoY +2.0%)
Operating profit¥150 million
Ordinary income¥155 million
Profit attributable to owners of the parent¥70 million
Annual Dividend Forecast4 Yen → 4 Yen(0.0%)
Factors Behind Changes in Business Performance

Revenue grew by capitalizing on demand for boxed meals and the expansion of the prepared-foods and ready-to-eat meal market, while operating profit declined due to increases in packaging material costs, energy costs and labor costs, among others.

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
Changes in the scope of consolidationNew 0 companies / Excluded 0 companies / Company name Not disclosed
Impairment loss¥34,897 thousand
Breakdown of extraordinary income (loss)Impairment loss ¥34,897 thousand
Depreciation and amortization¥224,713 thousand
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingWhether applicable No / Subject person Not disclosed
Issued Shares at Period-End18,392,000
Treasury Shares at Period-End1,715,377
Results for this period
ItemDetails
Fiscal Period ClassificationInterim period (second quarter)
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 April 2026–30 September 2026
Net Sales¥5,625 million (YoY +3.4%)
Operating profit¥167 million (YoY -24.0%)
Ordinary income¥173 million (YoY -20.7%)
Profit attributable to owners of the parent¥100 million (YoY -34.0%)
Net income per share¥6.02
Equity ratioEnd of the current fiscal period 48.3 / End of previous period 46.6
Total assets¥8,333 million
Net assets¥4,029 million
Cash flows from operating activities¥35,407 thousand
Cash flows from investing activities¥-396,236 thousand
Cash flows from financing activities¥-76,874 thousand
Cash and cash equivalents at end of period¥1,625,096 thousand
Full-year earnings forecastNet Sales ¥11,199 million (YoY +2.0%) / Operating profit ¥150 million / Ordinary income ¥155 million / Profit attributable to owners of the parent ¥70 million
Annual Dividend Forecast4 Yen → 4 Yen(0.0%)
Depreciation and amortization¥224,713 thousand
Impairment loss¥34,897 thousand
Breakdown of extraordinary income (loss)Impairment loss ¥34,897 thousand
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
Changes in the scope of consolidationNew 0 companies / Excluded 0 companies / Company name Not disclosed
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingWhether applicable No / Subject person Not disclosed
Issued Shares at Period-End18,392,000
Treasury Shares at Period-End1,715,377
Factors Behind Changes in Business PerformanceRevenue grew by capitalizing on demand for boxed meals and the expansion of the prepared-foods and ready-to-eat meal market, while operating profit declined due to increases in packaging material costs, energy costs and labor costs, among others.
Items this document does not state (9)
Operating MarginRevision 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.

Revenue grew by capitalizing on demand for boxed meals and the expansion of the prepared-foods and ready-to-eat meal market. However, increases in packaging material costs, energy costs and labor costs, among others, weighed on profits.

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.
Earnings Summary for the Second Quarter (Interim Period) of the Fiscal Year Ending March 2027 [Japanese GAAP] (Consolidated) | Ishii Food Co.,Ltd. (2894) timely disclosure | Komori