Worth reading
50Recurring
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
151.6
%Wording
Conditional
How definitive the wording is.Results for this period
Interim period (second quarter)1 April 2026–30 September 2026ConsolidatedJapanese GAAPNet Sales18,242¥ millionYear on year +12.6%Progress 50.7%
Operating profit879¥ millionYear on year +151.6%Progress 58.6%
Ordinary income757¥ millionYear on year +145.6%Progress 58.2%
Net income attributable to owners of the parent100¥ million
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¥15.98
Financial position at period-end
Total assets24,766¥ million
of which net assets 8,114 ¥ millionEquity ratio 26.4%vs. prior year-end -1.0pt
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+338
Investment-829
Financials+1,528
Net change+1,037
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¥6,646 million
Segment revenueJapan ¥14,350 million (YoY +16.6%), North America ¥3,156 million (YoY +2.0%), Micronesia ¥516 million (YoY -18.5%), Europe ¥24 million, Asia ¥194 million (YoY +21.5%)
Segment profitJapan ¥1,308 million (YoY +45.4%), North America ¥-17 million, Micronesia ¥29 million (YoY +13.4%), Europe ¥-157 million, Asia ¥1 million
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥36,000 million (YoY +4.3%)
Operating profit¥1,500 million (YoY +17.8%)
Ordinary income¥1,300 million (YoY -6.2%)
Profit attributable to owners of the parent¥350 million (YoY +48.4%)
Annual Dividend Forecast17 yen → 17 yen（0.0%）
Factors Behind Changes in Business Performance
Improvement in the employment and income environment, continued inbound demand, steady performance in the food service industry, new store openings in Japan and overseas, and efforts to enhance the distinctiveness of each brand and improve Q.S.C.A.
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 consolidationNo additions or removals of consolidated subsidiaries. There were no material changes in the scope of consolidation during the period.
Material subsequent eventsOn 1 October 2026, the company transferred all equity interests in Tim Ho Wan, Inc., an equity-method affiliate of a consolidated subsidiary, together with the rights to develop the Tim Ho Wan business in North America and the related business assets and store operating rights. The company expects to record special gains of approximately US$1,070 thousand, US$1,550 thousand and US$1,999 thousand, and a special loss of approximately US$31 thousand in its full-year consolidated results.
Impairment loss42,019 thousand yen
Breakdown of extraordinary income (loss)Extraordinary income Gain on lease cancellation 56,694 thousand yen, Gain on reversal of asset retirement obligations 21,734 thousand yen, Gain on sale of property, plant and equipment 281 thousand yen / Extraordinary loss Impairment loss 42,019 thousand yen, Loss on disposal of non-current assets 924 thousand yen, Loss on sale of non-current assets 210 thousand yen, Loss on store closures 33,880 thousand yen, Remittance-Fraud Loss at an Overseas Subsidiary 41,602 thousand yen
Depreciation and amortization451,271 thousand yen
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingWhether applicable No / Subject person Not disclosed
Issued Shares at Period-End6,331,920
Treasury Shares at Period-End54,430
| Item | Details |
|---|---|
| Fiscal Period Classification | Interim period (second quarter) |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 1 April 2026–30 September 2026 |
| Net Sales | ¥18,242 million (YoY +12.6%) |
| Operating profit | ¥879 million (YoY +151.6%) |
| Ordinary income | ¥757 million (YoY +145.6%) |
| Profit attributable to owners of the parent | ¥100 million |
| Net income per share | ¥15.98 |
| Equity ratio | End of the current fiscal period 26.4 / End of previous period 27.4 |
| Total assets | ¥24,766 million |
| Net assets | ¥8,114 million |
| Cash flows from operating activities | ¥338 million |
| Cash flows from investing activities | ¥-829 million |
| Cash flows from financing activities | ¥1,528 million |
| Cash and cash equivalents at end of period | ¥6,646 million |
| Full-year earnings forecast | Net Sales ¥36,000 million (YoY +4.3%) / Operating profit ¥1,500 million (YoY +17.8%) / Ordinary income ¥1,300 million (YoY -6.2%) / Profit attributable to owners of the parent ¥350 million (YoY +48.4%) |
| Annual Dividend Forecast | 17 yen → 17 yen（0.0%） |
| Segment revenue | Japan ¥14,350 million (YoY +16.6%), North America ¥3,156 million (YoY +2.0%), Micronesia ¥516 million (YoY -18.5%), Europe ¥24 million, Asia ¥194 million (YoY +21.5%) |
| Segment profit | Japan ¥1,308 million (YoY +45.4%), North America ¥-17 million, Micronesia ¥29 million (YoY +13.4%), Europe ¥-157 million, Asia ¥1 million |
| Depreciation and amortization | 451,271 thousand yen |
| Impairment loss | 42,019 thousand yen |
| Breakdown of extraordinary income (loss) | Extraordinary income Gain on lease cancellation 56,694 thousand yen, Gain on reversal of asset retirement obligations 21,734 thousand yen, Gain on sale of property, plant and equipment 281 thousand yen / Extraordinary loss Impairment loss 42,019 thousand yen, Loss on disposal of non-current assets 924 thousand yen, Loss on sale of non-current assets 210 thousand yen, Loss on store closures 33,880 thousand yen, Remittance-Fraud Loss at an Overseas Subsidiary 41,602 thousand yen |
| 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 |
| Changes in the scope of consolidation | No additions or removals of consolidated subsidiaries. There were no material changes in the scope of consolidation during the period. |
| Material subsequent events | On 1 October 2026, the company transferred all equity interests in Tim Ho Wan, Inc., an equity-method affiliate of a consolidated subsidiary, together with the rights to develop the Tim Ho Wan business in North America and the related business assets and store operating rights. The company expects to record special gains of approximately US$1,070 thousand, US$1,550 thousand and US$1,999 thousand, and a special loss of approximately US$31 thousand in its full-year consolidated results. |
| Availability of Supplementary Financial Results Materials | No |
| Availability of Financial Results Briefing | Whether applicable No / Subject person Not disclosed |
| Issued Shares at Period-End | 6,331,920 |
| Treasury Shares at Period-End | 54,430 |
| Factors Behind Changes in Business Performance | Improvement in the employment and income environment, continued inbound demand, steady performance in the food service industry, new store openings in Japan and overseas, and efforts to enhance the distinctiveness of each brand and improve Q.S.C.A. |
Items this document does not state (6)
Operating MarginRevision to Earnings ForecastPayout ratioShareholder Return PolicyRegional salesOrders received and order backlog
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.Continued inbound demand, steady performance in the food service industry, new store openings in Japan and overseas, and efforts to enhance the distinctiveness of each brand and improve Q.S.C.A., among other factors.
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.
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