Komori
Earnings3077Horiifoodservice Co.,Ltd.Retail

Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending November 2026 [Japanese GAAP] (Consolidated)

For the interim period of the fiscal year ending November 2026, net sales were ¥3,056 million, operating profit was ¥345 million, and interim net income attributable to owners of the parent was ¥286 million. The full-year forecasts for net sales of ¥5,980 million and operating profit of ¥532 million, among others, remain unchanged. However, the cover page states that the earnings forecasts have been revised, while the attached materials state that there are no changes, resulting in an inconsistency in the disclosure.

Worth reading
47Recurring
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
345271
thousand yen
Wording
Conditional
How definitive the wording is.

Results for this period

Interim period (second quarter)1 December 2025–31 May 2026ConsolidatedJapanese GAAP
Net Sales3,056million yenProgress 51.1%
Operating profit345million yenProgress 64.8%
Ordinary income340million yenProgress 64.4%
Net income attributable to owners of the parent286million yen

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¥41.28
Financial position at period-end
Total assets3,766million yen
of which net assets 1,393 million yenEquity ratio 35.7%vs. prior year-end +6.1pt

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.

Segment revenue
Northern Kanto area1,316,28143.1%
Tokyo metropolitan area1,247,65440.8%
Tohoku area468,47215.3%
Kansai area24,0480.8%
Segment profit
Northern Kanto area278,545
Tokyo metropolitan area274,698
Tohoku area125,203
Kansai area-20,840
Outlook and shareholder returns
Full-year earnings forecast
Net Sales5,980 million yen
Operating profit532 million yen
Ordinary income528 million yen
Profit attributable to owners of the parent625 million yen
Revision to Earnings ForecastThe cover page states “Yes”; the attached materials state “No changes”
Annual Dividend Forecast0 yen → 0 yen(0.0%)
Factors Behind Changes in Business Performance

Digital transformation at existing stores, changes to the core menu and price reviews, cost optimization, stronger efforts to acquire app and LINE members, new store openings, and making 有限会社セイコーポレーション a subsidiary.

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 consolidationCover page No / New Number of companies 1 / Company name 有限会社セイコーポレーション / Excluded Number of companies 0 / Company name Not disclosed
Material subsequent eventsOn 1 June 2026, the company acquired all shares of 鮨桝食品株式会社 and made it a subsidiary. It also acquired 50,000 treasury shares between 1 June and 15 June 2026, for a total acquisition cost of ¥36,451 thousand.
Impairment loss12,109 thousand yen
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of non-current assets 3,636 thousand yen / Extraordinary loss Impairment Losses 12,109 thousand yen, Provision for store closure losses 25,752 thousand yen, Other 472 thousand yen
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingNone (対象者:Not applicable)
Issued Shares at Period-End6,930,000
Treasury Shares at Period-End439
Results for this period
ItemDetails
Fiscal Period ClassificationInterim period (second quarter)
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 December 2025–31 May 2026
Net Sales3,056 million yen
Operating profit345 million yen
Ordinary income340 million yen
Profit attributable to owners of the parent286 million yen
Net income per share¥41.28
Equity ratioEnd of the current fiscal period 35.7% / End of previous period 29.6%
Total assets3,766 million yen
Net assets1,393 million yen
Full-year earnings forecastNet Sales 5,980 million yen / Operating profit 532 million yen / Ordinary income 528 million yen / Profit attributable to owners of the parent 625 million yen
Revision to Earnings ForecastThe cover page states “Yes”; the attached materials state “No changes”
Annual Dividend Forecast0 yen → 0 yen(0.0%)
Segment revenueNorthern Kanto area 1,316,281 thousand yen / Tokyo metropolitan area 1,247,654 thousand yen / Tohoku area 468,472 thousand yen / Kansai area 24,048 thousand yen
Segment profitNorthern Kanto area 278,545 thousand yen / Tokyo metropolitan area 274,698 thousand yen / Tohoku area 125,203 thousand yen / Kansai area -20,840 thousand yen
Impairment loss12,109 thousand yen
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of non-current assets 3,636 thousand yen / Extraordinary loss Impairment Losses 12,109 thousand yen, Provision for store closure losses 25,752 thousand yen, Other 472 thousand yen
Disclosure regarding the going concern assumptionNot applicable.
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 consolidationCover page No / New Number of companies 1 / Company name 有限会社セイコーポレーション / Excluded Number of companies 0 / Company name Not disclosed
Material subsequent eventsOn 1 June 2026, the company acquired all shares of 鮨桝食品株式会社 and made it a subsidiary. It also acquired 50,000 treasury shares between 1 June and 15 June 2026, for a total acquisition cost of ¥36,451 thousand.
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingNone (対象者:Not applicable)
Issued Shares at Period-End6,930,000
Treasury Shares at Period-End439
Factors Behind Changes in Business PerformanceDigital transformation at existing stores, changes to the core menu and price reviews, cost optimization, stronger efforts to acquire app and LINE members, new store openings, and making 有限会社セイコーポレーション a subsidiary.
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 backlogDepreciation and amortization

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 company cited digital transformation at existing stores, changes to the core menu and price reviews, cost optimization, stronger efforts to acquire users of its proprietary app and LINE members, and new store openings. The company also resolved to make 有限会社セイコーポレーション a subsidiary and plans to address dining demand at suburban stores and remodel existing stores.

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.
Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending November 2026 [Japanese GAAP] (Consolidated) | Horiifoodservice Co.,Ltd. (3077) timely disclosure | Komori