Worth reading
41Recurring
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
13.6
%Wording
Conditional
How definitive the wording is.Results for this period
Third quarter1 January 2026 to 30 September 2026Non-consolidated (separate)Japanese GAAPNet Sales12,201¥ millionYear on year +13.6%Progress 74.0%
Operating profit203¥ millionProgress 89.8%
Ordinary income218¥ millionProgress 88.6%
Net income attributable to owners of the parent149¥ millionProgress 93.1%
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¥2.43
Financial position at period-end
Total assets6,126¥ million
of which net assets 3,552 ¥ millionEquity ratio 57.8%vs. prior year-end +0.7pt
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.
Segment revenueIkinari! Steak business ¥11,644 million (YoY +13.6%), Restaurant Business ¥504 million (YoY +14.8%), Merchandise Sales Business ¥49 million (YoY +26.7%), Other Businesses ¥3 million (YoY -47.3%)
Segment profitIkinari! Steak business ¥1,389 million (YoY +31.3%), Restaurant Business ¥-75 million, Merchandise Sales Business ¥4 million, Other Businesses ¥-95 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 ForecastNone
Annual Dividend Forecast¥0 → ¥0（0.0%）
Factors Behind Changes in Business Performance
As a result of successful sales initiatives at existing stores and strong delivery sales, segment profit in the Ikinari! Steak business increased substantially from the same period of the previous year, and the company achieved profitability across its consolidated profit items.
Disclosure regarding the going concern assumption
None
Change in accounting policy
基準改正に伴う変更 Noneそれ以外の変更 None見積りの変更 None修正再表示 None
Material subsequent eventsNone
Impairment loss¥14 million (Ikinari! Steak business: ¥13 million; restaurant business: ¥1 million)
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of fixed assets ¥0 million / Extraordinary loss Loss on sale of property, plant and equipment －, Loss on disposal of fixed assets ¥0 million, Impairment loss ¥14 million, Other ¥1 million
Depreciation and amortization¥150 million
Availability of Supplementary Financial Results MaterialsAvailable
Availability of Financial Results BriefingWhether applicable None / Subject person Not disclosed
Issued Shares at Period-End61,424,000 shares
Treasury Shares at Period-End220 shares
| Item | Details |
|---|---|
| Fiscal Period Classification | Third quarter |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Non-consolidated (separate) |
| Period Covered | 1 January 2026 to 30 September 2026 |
| Net Sales | ¥12,201 million (YoY +13.6%) |
| Operating profit | ¥203 million |
| Ordinary income | ¥218 million |
| Profit attributable to owners of the parent | ¥149 million |
| Net income per share | ¥2.43 |
| Equity ratio | End of the current fiscal period 57.8 / End of previous period 57.1 |
| Total assets | ¥6,126 million |
| Net assets | ¥3,552 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 | None |
| Annual Dividend Forecast | ¥0 → ¥0（0.0%） |
| Segment revenue | Ikinari! Steak business ¥11,644 million (YoY +13.6%), Restaurant Business ¥504 million (YoY +14.8%), Merchandise Sales Business ¥49 million (YoY +26.7%), Other Businesses ¥3 million (YoY -47.3%) |
| Segment profit | Ikinari! Steak business ¥1,389 million (YoY +31.3%), Restaurant Business ¥-75 million, Merchandise Sales Business ¥4 million, Other Businesses ¥-95 million |
| Depreciation and amortization | ¥150 million |
| Impairment loss | ¥14 million (Ikinari! Steak business: ¥13 million; restaurant business: ¥1 million) |
| Breakdown of extraordinary income (loss) | Extraordinary income Gain on sale of fixed assets ¥0 million / Extraordinary loss Loss on sale of property, plant and equipment －, Loss on disposal of fixed assets ¥0 million, Impairment loss ¥14 million, Other ¥1 million |
| Disclosure regarding the going concern assumption | None |
| Change in accounting policy | Changes due to revisions to standards None / Other changes None / Change in accounting estimate None / Restatement None |
| Material subsequent events | None |
| Availability of Supplementary Financial Results Materials | Available |
| Availability of Financial Results Briefing | Whether applicable None / Subject person Not disclosed |
| Issued Shares at Period-End | 61,424,000 shares |
| Treasury Shares at Period-End | 220 shares |
| Factors Behind Changes in Business Performance | As a result of successful sales initiatives at existing stores and strong delivery sales, segment profit in the Ikinari! Steak business increased substantially from the same period of the previous year, and the company achieved profitability across its consolidated profit items. |
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 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.In addition to the success of sales initiatives at existing stores and strong delivery sales, the company opened new stores, advanced the digital transformation of existing stores, and implemented initiatives involving limited-time products, collaboration projects and app member promotions.
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.