Supplementary Financial Results Presentation for the First Quarter of the Fiscal Year Ending April 2027 | ROCK FIELD CO.,LTD. (2910) timely disclosure

Worth reading

45Recurring

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

169

Millions of yen (year-on-year increase in operating profit)

Wording

Conditional

How definitive the wording is.

Contents of this document

Supplementary materials to the earnings reportFirst quarter of the fiscal year ending April 20277 items taken from the company’s own explanation

Financial Results Figures (The key points of this material are explained below)

Net Sales¥12,675 million+1.6%

Operating profit¥180 million

Ordinary income¥206 million+383.5%

Net income¥99 million

Selling, general and administrative expenses¥7,152 million

Operating profit margin

Rate1.4%

Year on year against the same period last yearUp 1.3 percentage points from 0.1% in the same period of the previous year

Results for the three months of the current quarter

Net Sales¥12,675 million

Operating profit¥180 million

Ordinary income¥206 million

Net income for the current fiscal year¥99 million

What the company explained in this material

Breakdown of Factors Affecting the ChangeReasons cited by the Company for the change in the figures.

Store closures-¥160 million
Sales from stores opened in the fiscal year ending April 2026+¥240 million
Sales at existing stores+¥80 million
Wholesale sales+¥30 million
Other sales+¥0 million
Increase in operating income from higher revenue+¥110 million
Increase in operating income from controlling the materials cost ratio+¥60 million
Decrease in operating profit due to higher labor costs-¥0 million
Decrease in operating income from higher manufacturing expenses-¥0 million
Decrease in operating profit due to higher personnel expenses-¥50 million
Increase in operating income from controlling other expenses+¥40 million

Assumptions Underlying the Business OutlookThe assumptions used by the company in preparing its forecast.

Impact of higher packaging material prices from the second quarter onward¥320 million

New initiatives

Price revisions focused on standard products
Initiation of consolidation and measures to reduce usage in response to higher packaging material prices
Store renovations at 5 stores in total, comprising 3 stores in eastern Japan and 2 stores in western Japan

Key KPIsA metric the company considers important as a management benchmark.

Company-wide sales YoY101.6%
Existing-store sales YoY100.7%

Segment results

Business formatRF1
Net Sales¥7,815 million
Business formatGreen Gourmet
Net Sales¥2,408 million
Business formatItohan
Net Sales¥944 million
Business formatKobe Croquette
Net Sales¥717 million
Business formatYugo
Net Sales¥217 million
Business formatVegiteria
Net Sales¥189 million
Business formatUmi＆Yama Kitchen
Net Sales¥16 million
Business formatWholesale sales
Net Sales¥245 million
Business formatOther
Net Sales¥119 million

Risk amount incorporated into the outlookThe amount representing the range of variation the company expects in its forecast.

¥320 million

DetailsImpact of higher packaging material prices from the second quarter onward

Number of stores and locations

End of period304 stores

Stores opened during the period0 stores

Stores closed during the period1 store

Contents of this document
Item	Details
Document type	Supplementary materials to the earnings report
Fiscal Period Covered	First quarter of the fiscal year ending April 2027
Net Sales	¥12,675 million (YoY +1.6%)
Operating profit	¥180 million
Ordinary income	¥206 million (YoY +383.5%)
Net income	¥99 million
Operating profit margin	Rate 1.4% / Year on year against the same period last year Up 1.3 percentage points from 0.1% in the same period of the previous year
Selling, general and administrative expenses	¥7,152 million
Results for the three months of the current quarter	Net Sales ¥12,675 million / Operating profit ¥180 million / Ordinary income ¥206 million / Net income for the current fiscal year ¥99 million
Segment results	Business format RF1 / Net Sales ¥7,815 million / Profit Not disclosed, Business format Green Gourmet / Net Sales ¥2,408 million / Profit Not disclosed, Business format Itohan / Net Sales ¥944 million / Profit Not disclosed, Business format Kobe Croquette / Net Sales ¥717 million / Profit Not disclosed, Business format Yugo / Net Sales ¥217 million / Profit Not disclosed, Business format Vegiteria / Net Sales ¥189 million / Profit Not disclosed, Business format Umi＆Yama Kitchen / Net Sales ¥16 million / Profit Not disclosed, Business format Wholesale sales / Net Sales ¥245 million / Profit Not disclosed, Business format Other / Net Sales ¥119 million / Profit Not disclosed
Breakdown of Factors Affecting the Change	Item Store closures / Amount -¥160 million, Item Sales from stores opened in the fiscal year ending April 2026 / Amount +¥240 million, Item Sales at existing stores / Amount +¥80 million, Item Wholesale sales / Amount +¥30 million, Item Other sales / Amount +¥0 million, Item Increase in operating income from higher revenue / Amount +¥110 million, Item Increase in operating income from controlling the materials cost ratio / Amount +¥60 million, Item Decrease in operating profit due to higher labor costs / Amount -¥0 million, Item Decrease in operating income from higher manufacturing expenses / Amount -¥0 million, Item Decrease in operating profit due to higher personnel expenses / Amount -¥50 million, Item Increase in operating income from controlling other expenses / Amount +¥40 million
Key KPIs	Indicator name Company-wide sales YoY / Value 101.6%, Indicator name Existing-store sales YoY / Value 100.7%
Number of stores and locations	End of period 304 stores / Stores opened during the period 0 stores / Stores closed during the period 1 store
Assumptions Underlying the Business Outlook	Impact of higher packaging material prices from the second quarter onward ¥320 million
Risk amount incorporated into the outlook	Amount ¥320 million / Details Impact of higher packaging material prices from the second quarter onward
New initiatives	Price revisions focused on standard products, Initiation of consolidation and measures to reduce usage in response to higher packaging material prices, Store renovations at 5 stores in total, comprising 3 stores in eastern Japan and 2 stores in western Japan

Items this document does not state (15)

Gross Profit MarginFull-year earnings forecastProgress against full-year forecastSelf-assessment against the planUnit price and quantity metricsNumber of employeesMedium-term management plan targetsFinancial targetsAnnual DividendPayout ratioAcquisition of treasury sharesCapital expendituresOrders received and order backlogMarket Size / ShareKey points of the Q&A

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.

Maintaining sales volumes after price revisions, mainly for standard products, in late June contributed to higher revenue. Profit increased because price increases for packaging materials and other items were limited, the cost of sales ratio was kept under control, and higher revenue had a positive effect.

How to read this page

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