Worth reading
61In 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
132
¥ millionWording
Conditional
How definitive the wording is.Results for this period
Interim period (second quarter)1 January 2026–30 June 2026Non-consolidated (standalone)Japanese GAAPNet Sales7,922¥ millionYear on year +12.6%Progress 48.0%
Operating profit132¥ millionProgress 58.4%
Ordinary income141¥ millionProgress 57.3%
Net income attributable to owners of the parent91¥ millionProgress 56.9%
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¥1.50
Financial position at period-end
Total assets5,985¥ million
of which net assets 3,487 ¥ millionEquity ratio 58.2%vs. prior year-end +1.1pt
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+361
Investment-255
Financials-1
Net change+105
Stacked from zero: upward is an increase in cash, downward a decrease (in ¥ million).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¥2,100 million
Segment revenueIkinari! Steak business ¥7,546 million (YoY +12.3%), Restaurant Business ¥346 million (YoY +21.2%), Product Sales Business ¥25 million (YoY -3.8%), Other Businesses ¥2 million
Segment profitIkinari! Steak business ¥920 million (YoY +38.7%), Restaurant Business ¥-43 million, Product Sales Business ¥0 million, Other Businesses ¥-60 million
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥16,487 million (YoY +13.3%)
Operating profit¥226 million (YoY +432.5%)
Ordinary income¥246 million (YoY +449.1%)
Net income¥160 million
Revision to Earnings ForecastNot disclosed → Net Sales ¥16,487 million (YoY +13.3%) / Operating profit ¥226 million (YoY +432.5%) / Ordinary income ¥246 million (YoY +449.1%) / Net income ¥160 million
Annual Dividend Forecast¥0 → ¥0（0.0%）
Factors Behind Changes in Business Performance
The segment profit of the Ikinari! Steak business increased substantially as measures to increase sales at existing stores proved effective and delivery sales remained strong, driving company-wide performance.
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
Material subsequent eventsOn 1 July 2026, the company issued share acquisition rights as stock options for directors and employees. The number of share acquisition rights was 8,210, representing 821,000 underlying shares.
Impairment loss¥13 million (property, plant and equipment: ¥13 million attributable to the Ikinari! Steak business)
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of non-current assets ¥0 million / Extraordinary loss Loss on Disposal of Fixed Assets ¥0 million, Impairment Losses ¥13 million
Depreciation and amortization¥97 million
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingNo
Issued Shares at Period-End61,424,000 Shares
Treasury Shares at Period-End220 Shares
| Item | Details |
|---|---|
| Fiscal Period Classification | Interim period (second quarter) |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Non-consolidated (standalone) |
| Period Covered | 1 January 2026–30 June 2026 |
| Net Sales | ¥7,922 million (YoY +12.6%) |
| Operating profit | ¥132 million |
| Ordinary income | ¥141 million |
| Profit attributable to owners of the parent | ¥91 million |
| Net income per share | ¥1.50 |
| Equity ratio | End of the current fiscal period 58.2 / End of previous period 57.1 |
| Total assets | ¥5,985 million |
| Net assets | ¥3,487 million |
| Cash flows from operating activities | ¥361 million |
| Cash flows from investing activities | ¥-255 million |
| Cash flows from financing activities | ¥-1 million |
| Cash and cash equivalents at end of period | ¥2,100 million |
| Full-year earnings forecast | Net Sales ¥16,487 million (YoY +13.3%) / Operating profit ¥226 million (YoY +432.5%) / Ordinary income ¥246 million (YoY +449.1%) / Net income ¥160 million |
| Revision to Earnings Forecast | Not disclosed → Net Sales ¥16,487 million (YoY +13.3%) / Operating profit ¥226 million (YoY +432.5%) / Ordinary income ¥246 million (YoY +449.1%) / Net income ¥160 million |
| Annual Dividend Forecast | ¥0 → ¥0（0.0%） |
| Segment revenue | Ikinari! Steak business ¥7,546 million (YoY +12.3%), Restaurant Business ¥346 million (YoY +21.2%), Product Sales Business ¥25 million (YoY -3.8%), Other Businesses ¥2 million |
| Segment profit | Ikinari! Steak business ¥920 million (YoY +38.7%), Restaurant Business ¥-43 million, Product Sales Business ¥0 million, Other Businesses ¥-60 million |
| Depreciation and amortization | ¥97 million |
| Impairment loss | ¥13 million (property, plant and equipment: ¥13 million attributable to the Ikinari! Steak business) |
| Breakdown of extraordinary income (loss) | Extraordinary income Gain on sale of non-current assets ¥0 million / Extraordinary loss Loss on Disposal of Fixed Assets ¥0 million, Impairment Losses ¥13 million |
| Disclosure regarding the going concern assumption | Not applicable. |
| Change in accounting policy | Changes due to revisions to standards No / Other changes No / Change in accounting estimate No / Restatement No |
| Material subsequent events | On 1 July 2026, the company issued share acquisition rights as stock options for directors and employees. The number of share acquisition rights was 8,210, representing 821,000 underlying shares. |
| Availability of Supplementary Financial Results Materials | Yes |
| Availability of Financial Results Briefing | No |
| Issued Shares at Period-End | 61,424,000 Shares |
| Treasury Shares at Period-End | 220 Shares |
| Factors Behind Changes in Business Performance | The segment profit of the Ikinari! Steak business increased substantially as measures to increase sales at existing stores proved effective and delivery sales remained strong, driving company-wide performance. |
Items this document does not state (6)
Operating MarginPayout ratioShareholder Return PolicyRegional salesOrders received and order backlogChanges in the scope of consolidation
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 Ikinari! Steak business drove company-wide performance as measures to increase sales at existing stores proved effective and delivery sales remained strong. The full-year earnings forecast was revised based on actual results and other factors for the six-month accounting period.
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.