Summary of Financial Results for the First Quarter of the Fiscal Year Ending March 2027 (Japanese GAAP) (Consolidated)
株式会社ＵＮＩＶＡ・Ｏａｋホールディングス and the consolidated subsidiaries of the Group
Renewable energy, beauty and healthcare, trading, growth support, digital marketing, and other businesses. Products and services include “KOMBUCHA CLEANSE®,” “WATERLESS LIFTY SERUM,” “WATERLESS BOUNCY ESSENCE LOTION,” “キキコミ,” and “Gyro-n AdOPS,” among others.
Completion of the assessment of the impact of the acquisition of shares in 株式会社ユニヴァ・ペイキャスト on the company’s consolidated results. Regarding the going concern assumption, the factors are losses for 8 consecutive fiscal years since the fiscal year ended March 2019, concerns about deterioration in cash flow within 1 year, the inability to determine whether short-term additional financing can be secured to meet funding needs exceeding expectations, delays in the sale of real estate, and uncertainty regarding an early sale.
Extraordinary income (gain on recognition of negative goodwill): ¥316.106 million; operating loss: ¥188.289 million; ordinary loss: ¥169.578 million; quarterly net income attributable to owners of the parent: ¥148.284 million
Cumulative consolidated period for the first quarter of the fiscal year ending March 2027 (1 April 2026 to 30 June 2026). The full-year earnings forecast is for the fiscal year ending March 2027.
The full-year consolidated earnings forecast was revised as of 14 August 2026. Revenue: ¥10,692 million; operating profit: ¥294 million; ordinary profit: ¥219 million; net income attributable to owners of the parent: ¥177 million
Company response
There is no disclosure of the establishment of a third-party committee, special investigation committee, or engagement of external experts. A review report on the interim review of the quarterly consolidated financial statements by the independent auditor, Audit Corporation Nihombashi Office, is included.
The company will strengthen the earnings base of each business, review its business strategies, manage costs, and pursue new customer acquisition. It will also rebuild the sales and organizational structures of its consolidated subsidiaries, strengthen marketing for the WATERLESS series, expand sales channels, structure the second and third UNIVA FUND investments, and pursue the early sale of real estate.
| Item | Details |
|---|---|
| Event name | Summary of Financial Results for the First Quarter of the Fiscal Year Ending March 2027 (Japanese GAAP) (Consolidated) |
| Date of occurrence | 30 June 2026 (end of the first quarter consolidated accounting period; performance period: 1 April 2026 to 30 June 2026) |
| Date recognized / date notice received | 14 August 2026 (date of earnings summary disclosure) |
| Subject Entity | 株式会社ＵＮＩＶＡ・Ｏａｋホールディングス and the consolidated subsidiaries of the Group |
| Target Locations / Products | Renewable energy, beauty and healthcare, trading, growth support, digital marketing, and other businesses. Products and services include “KOMBUCHA CLEANSE®,” “WATERLESS LIFTY SERUM,” “WATERLESS BOUNCY ESSENCE LOTION,” “キキコミ,” and “Gyro-n AdOPS,” among others. |
| Cause | Completion of the assessment of the impact of the acquisition of shares in 株式会社ユニヴァ・ペイキャスト on the company’s consolidated results. Regarding the going concern assumption, the factors are losses for 8 consecutive fiscal years since the fiscal year ended March 2019, concerns about deterioration in cash flow within 1 year, the inability to determine whether short-term additional financing can be secured to meet funding needs exceeding expectations, delays in the sale of real estate, and uncertainty regarding an early sale. |
| Amount of Impact on Business Performance | Extraordinary income (gain on recognition of negative goodwill): ¥316.106 million; operating loss: ¥188.289 million; ordinary loss: ¥169.578 million; quarterly net income attributable to owners of the parent: ¥148.284 million |
| Accounting period in which recognized | Cumulative consolidated period for the first quarter of the fiscal year ending March 2027 (1 April 2026 to 30 June 2026). The full-year earnings forecast is for the fiscal year ending March 2027. |
| Impact on Earnings Forecast | The full-year consolidated earnings forecast was revised as of 14 August 2026. Revenue: ¥10,692 million; operating profit: ¥294 million; ordinary profit: ¥219 million; net income attributable to owners of the parent: ¥177 million |
| Investigation structure | There is no disclosure of the establishment of a third-party committee, special investigation committee, or engagement of external experts. A review report on the interim review of the quarterly consolidated financial statements by the independent auditor, Audit Corporation Nihombashi Office, is included. |
| Outlook | The company will strengthen the earnings base of each business, review its business strategies, manage costs, and pursue new customer acquisition. It will also rebuild the sales and organizational structures of its consolidated subsidiaries, strengthen marketing for the WATERLESS series, expand sales channels, structure the second and third UNIVA FUND investments, and pursue the early sale of real estate. |
Items this document does not state (14)
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 full-year earnings forecast was revised because the company completed its assessment of the impact of the acquisition of shares in 株式会社ユニヴァ・ペイキャスト on consolidated results. The material uncertainty regarding the going concern assumption relates to operating losses for 8 consecutive fiscal years since the fiscal year ended March 2019, concerns about deterioration in cash flow within 1 year, the inability to determine whether short-term additional financing can be secured if consolidated subsidiaries require more funds than expected, delays in the sale of real estate, and uncertainty regarding an early sale.