Komori
Management Plan3175AP HOLDINGS CO.,LTD.Retail

Progress of the Improvement Plan Toward Compliance with the Listing Maintenance Criteria (Net Assets)

The ¥50 million of negative net assets recorded at the end of the fiscal year ended March 2025 had turned into positive net assets of ¥604 million by the interim period of the fiscal year ending March 2026. The company stated that it intends to maintain positive net assets through the end of March 2026 while proceeding with the sale of subsidiaries and improvements to its organization and unprofitable businesses.

Worth reading
29Immaterial
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
604
百万円の資産超過
Wording
Conditional
How definitive the wording is.

Items stated in the management plan

Progress report
上場維持基準(純資産基準)への適合に向けた改善計画(改善期間入り)Plan period 2025年4月1日から2026年3月31日
Publication date 14 November 2025
Key initiatives
01Sale of a subsidiary
02人員体制の見直しと強化
03教育レベルの把握と向上
04衛生環境の整備
05Improving Unprofitable Businesses
06Thorough Cost Reduction
07資金の確保
Plan assumptions食材価格やエネルギーコストの高騰が続く厳しい事業環境
Risks identified by the company
食材価格の高騰
Surging Energy Costs
Changes in market conditions
Intensifying Competition
Items stated in the management plan
ItemDetails
Plan name上場維持基準(純資産基準)への適合に向けた改善計画(改善期間入り)
Plan period2025年4月1日から2026年3月31日
Progress against the planProgress report
Plan assumptions食材価格やエネルギーコストの高騰が続く厳しい事業環境
Key initiativesSale of a subsidiary, 人員体制の見直しと強化, 教育レベルの把握と向上, 衛生環境の整備, Improving Unprofitable Businesses, Thorough Cost Reduction, 資金の確保
Risks identified食材価格の高騰, Surging Energy Costs, Changes in market conditions, Intensifying Competition
Publication date14 November 2025
Items this document does not state (18)
Sales TargetOperating profit targetOperating profit margin targetNet income targetROE targetROIC targetPayout ratio / DOE policyTreasury share acquisition policyCost of capitalSelf-assessment of PBR and share priceTotal investment planInvestment amount by sectorSegment targetNon-financial targetsResults under the previous planReason for revision or withdrawalSize of the Target MarketDate of board resolution

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.

子会社の売却、新規出店の抑制に伴う人員体制の見直し、教育レベルの把握、衛生環境の整備、不採算事業の改革などに取り組んだため。

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.
Progress of the Improvement Plan Toward Compliance with the Listing Maintenance Criteria (Net Assets) | AP HOLDINGS CO.,LTD. (3175) timely disclosure | Komori