Komori
Earnings3091BRONCO BILLY Co.,LTD.Retail

Summary of Financial Results for the First Quarter of the Fiscal Year Ending December 2026 [Japanese GAAP] (Consolidated)

In the first quarter of the fiscal year ending December 2026, net sales increased 13.1% year on year and operating profit increased 93.5% year on year, resulting in a substantial improvement in performance. The full-year earnings forecasts and annual dividend forecast are unchanged from the latest disclosed figures.

Worth reading
46Recurring
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
93.5
Year-on-year change in operating profit (%)
Wording
Conditional
How definitive the wording is.

Results for this period

First quarter1 January 2026–31 March 2026ConsolidatedJapanese GAAP
Net Sales8,241¥ millionYear on year +13.1%Progress 25.0%
Operating profit1,031¥ millionYear on year +93.5%Progress 34.4%
Ordinary income1,037¥ millionYear on year +87.6%Progress 34.0%
Net income attributable to owners of the parent693¥ millionYear on year +85.9%

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¥46.60
Financial position at period-end
Total assets27,108¥ million
of which net assets 22,207 ¥ millionEquity ratio 81.7%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.

Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥33,000 million (YoY +9.2%)
Operating profit¥3,000 million (YoY +2.4%)
Ordinary income¥3,050 million (YoY +0.8%)
Profit attributable to owners of the parent¥2,000 million (YoY +1.5%)
Revision to Earnings ForecastNo
Annual Dividend Forecast¥28 → ¥28(0.0%)
Factors Behind Changes in Business Performance

The repeat-visit effect of the "140 Stores Surpassed: Grand Appreciation Festival," higher average spend per customer at "Katsu Masa" following changes to its product lineup, and increased customer traffic resulting from renovations and other initiatives.

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 0 companies / Excluded 0 companies / Company name No
Material subsequent eventsOn 10 April 2026, the Company announced the acquisition of shares in 株式会社朝日ミート, making it a subsidiary. The impact on consolidated results is expected to be immaterial, although the earnings outlook is still under review.
Breakdown of extraordinary income (loss)Extraordinary income Not disclosed / Extraordinary loss Loss on disposal and sale of non-current assets ¥1 million
Depreciation and amortization¥229 million
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingWhether applicable No / Subject person Not disclosed
Issued Shares at Period-End15,079,000 Shares
Treasury Shares at Period-End191,776 Shares
Results for this period
ItemDetails
Fiscal Period ClassificationFirst quarter
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 January 2026–31 March 2026
Net Sales¥8,241 million (YoY +13.1%)
Operating profit¥1,031 million (YoY +93.5%)
Ordinary income¥1,037 million (YoY +87.6%)
Profit attributable to owners of the parent¥693 million (YoY +85.9%)
Net income per share¥46.60
Equity ratioEnd of the current fiscal period 81.7% / End of previous period 81.0%
Total assets¥27,108 million
Net assets¥22,207 million
Full-year earnings forecastNet Sales ¥33,000 million (YoY +9.2%) / Operating profit ¥3,000 million (YoY +2.4%) / Ordinary income ¥3,050 million (YoY +0.8%) / Profit attributable to owners of the parent ¥2,000 million (YoY +1.5%)
Revision to Earnings ForecastNo
Annual Dividend Forecast¥28 → ¥28(0.0%)
Depreciation and amortization¥229 million
Breakdown of extraordinary income (loss)Extraordinary income Not disclosed / Extraordinary loss Loss on disposal and sale of non-current assets ¥1 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 0 companies / Excluded 0 companies / Company name No
Material subsequent eventsOn 10 April 2026, the Company announced the acquisition of shares in 株式会社朝日ミート, making it a subsidiary. The impact on consolidated results is expected to be immaterial, although the earnings outlook is still under review.
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingWhether applicable No / Subject person Not disclosed
Issued Shares at Period-End15,079,000 Shares
Treasury Shares at Period-End191,776 Shares
Factors Behind Changes in Business PerformanceThe repeat-visit effect of the "140 Stores Surpassed: Grand Appreciation Festival," higher average spend per customer at "Katsu Masa" following changes to its product lineup, and increased customer traffic resulting from renovations and other initiatives.
Items this document does not state (12)
Operating MarginCash flows from operating activitiesCash flows from investing activitiesCash flows from financing activitiesCash and cash equivalents at end of periodPayout ratioShareholder Return PolicySegment revenueSegment profitRegional salesOrders received and order backlogImpairment loss

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 stated factors include strong customer support driven by repeat visits following the "140 Stores Surpassed: Grand Appreciation Festival," as well as higher average spend per customer at "Katsu Masa" following changes to its product lineup and increased customer traffic resulting from renovations and other initiatives.

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.
Summary of Financial Results for the First Quarter of the Fiscal Year Ending December 2026 [Japanese GAAP] (Consolidated) | BRONCO BILLY Co.,LTD. (3091) timely disclosure | Komori