Komori
Earnings3071Stream Co.,Ltd.Retail

Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending January 2027 (Japanese GAAP) (Consolidated)

For the interim period of the fiscal year ending January 2027, net sales increased slightly and operating profit increased substantially. The company turned from a net loss attributable to owners of the parent in the same period of the previous year to interim net income attributable to owners of the parent of ¥99 million.

Worth reading
42Recurring
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
146
Year-on-year change in operating profit (%)
Wording
Conditional
How definitive the wording is.

Results for this period

Interim period (second quarter)1 February 2026 to 31 July 2026ConsolidatedJapanese GAAP
Net Sales16,922¥ millionYear on year +3.9%Progress 49.9%
Operating profit169¥ millionYear on year +146.0%Progress 57.5%
Ordinary income167¥ millionYear on year +150.4%Progress 58.2%
Net income attributable to owners of the parent99¥ millionProgress 51.6%

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¥3.60
Financial position at period-end
Total assets7,634¥ million
of which net assets 2,995 ¥ millionEquity ratio 38.8%vs. prior year-end -5.0pt

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+139
Investment-96
Financials-92
Net change-49

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¥1,316 million
Segment revenueInternet Mail-Order Business ¥16,473 million (YoY +4.7%), Beauty and healthcare business ¥304 million (YoY -22.4%), Other businesses ¥168 million (YoY -14.0%)
Segment profitInternet Mail-Order Business ¥410 million (YoY +33.8%), Beauty and healthcare business ¥-36 million, Other businesses ¥-2 million
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥33,881 million (YoY +3.4%)
Operating profit¥294 million (YoY +4.3%)
Ordinary income¥287 million (YoY +2.3%)
Net income¥192 million (YoY +27.9%)
Annual Dividend Forecast¥3 → ¥3(0.0%)
Factors Behind Changes in Business Performance

In the internet retail business, revenue and profit increased due to promotional measures such as points, an expanded range of air conditioners and other products, and replacement demand. The Beauty & Healthcare business reported lower revenue as sales fell below plan, but benefited from cost savings from bringing call-center and other operations in-house.

Disclosure regarding the going concern assumption

No applicable matters

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 Number of companies 0 / Company name Not disclosed / Excluded Number of companies 0 / Company name Not disclosed
Impairment lossNone recorded for the interim period
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of non-current assets ¥2.1 million / Extraordinary loss Settlement Payments ¥6.58 million
Depreciation and amortization¥85 million
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingNo
Issued Shares at Period-End28,525,000
Treasury Shares at Period-End888,500
Results for this period
ItemDetails
Fiscal Period ClassificationInterim period (second quarter)
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 February 2026 to 31 July 2026
Net Sales¥16,922 million (YoY +3.9%)
Operating profit¥169 million (YoY +146.0%)
Ordinary income¥167 million (YoY +150.4%)
Profit attributable to owners of the parent¥99 million
Net income per share¥3.60
Equity ratioEnd of the current fiscal period 38.8 / End of previous period 43.8
Total assets¥7,634 million
Net assets¥2,995 million
Cash flows from operating activities¥139 million
Cash flows from investing activities¥-96 million
Cash flows from financing activities¥-92 million
Cash and cash equivalents at end of period¥1,316 million
Full-year earnings forecastNet Sales ¥33,881 million (YoY +3.4%) / Operating profit ¥294 million (YoY +4.3%) / Ordinary income ¥287 million (YoY +2.3%) / Net income ¥192 million (YoY +27.9%)
Annual Dividend Forecast¥3 → ¥3(0.0%)
Segment revenueInternet Mail-Order Business ¥16,473 million (YoY +4.7%), Beauty and healthcare business ¥304 million (YoY -22.4%), Other businesses ¥168 million (YoY -14.0%)
Segment profitInternet Mail-Order Business ¥410 million (YoY +33.8%), Beauty and healthcare business ¥-36 million, Other businesses ¥-2 million
Depreciation and amortization¥85 million
Impairment lossNone recorded for the interim period
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of non-current assets ¥2.1 million / Extraordinary loss Settlement Payments ¥6.58 million
Disclosure regarding the going concern assumptionNo applicable matters
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 Number of companies 0 / Company name Not disclosed / Excluded Number of companies 0 / Company name Not disclosed
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingNo
Issued Shares at Period-End28,525,000
Treasury Shares at Period-End888,500
Factors Behind Changes in Business PerformanceIn the internet retail business, revenue and profit increased due to promotional measures such as points, an expanded range of air conditioners and other products, and replacement demand. The Beauty & Healthcare business reported lower revenue as sales fell below plan, but benefited from cost savings from bringing call-center and other operations in-house.
Items this document does not state (7)
Operating MarginRevision to Earnings ForecastPayout ratioShareholder Return PolicyRegional 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.

In the internet retail business, sales and profit increased due to promotional measures such as points, an expanded range of air conditioners and other products, and replacement demand. The Beauty & Healthcare business reported lower revenue and profit as sales fell below plan, but benefited from cost savings from bringing call-center and other operations in-house.

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Corrections happenIf the company reissues this disclosure, the page is rebuilt from the corrected version and the revision number moves up.
Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending January 2027 (Japanese GAAP) (Consolidated) | Stream Co.,Ltd. (3071) timely disclosure | Komori