Komori
Earnings3181KAITORI OKOKU CO.,LTD.Retail

Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending February 2027 [Japanese GAAP] (Non-consolidated)

For the interim period of the fiscal year ending February 2027, revenue increased 9.5% year on year and operating profit increased 63.0%, with profit growth outpacing revenue growth. The full-year earnings forecast remains unchanged, while the annual dividend forecast has been raised from the previous fiscal year's actual dividend of ¥10 to ¥11.

Worth reading
43Recurring
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
63
Operating profit year-on-year change (%)
Wording
Conditional
How definitive the wording is.

Results for this period

Interim period (second quarter)1 March 2026 to 31 August 2026Non-consolidated (standalone)Japanese GAAP
Net Sales4,811¥ millionYear on year +9.5%Progress 48.1%
Operating profit289¥ millionYear on year +63.0%Progress 48.2%
Ordinary income306¥ millionYear on year +54.5%Progress 50.2%
Net income attributable to owners of the parent219¥ millionYear on year +70.7%Progress 54.3%

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¥59.95
Financial position at period-end
Total assets6,295¥ million
of which net assets 3,608 ¥ millionEquity ratio 57.3%vs. prior year-end +0.2pt

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+19,373
Investment+19,364
Financials+78,050
Net change+116,787

Stacked from zero: upward is an increase in cash, downward a decrease (in ¥ thousand).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¥1,530,251 thousand
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥10,012 million (YoY +7.3%)
Operating profit¥600 million (YoY +18.5%)
Ordinary income¥610 million (YoY +11.8%)
Net income¥403 million (YoY +12.6%)
Revision to Earnings ForecastNo revision
Annual Dividend Forecast¥10 → ¥11(+10.0%)
Factors Behind Changes in Business Performance

Sales of the company's main products, fashion, hobby and tools, continued to perform well, and general expenses were reduced. The company also recorded a special gain of ¥21 million from the transfer of business rights.

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
Impairment lossNo impairment losses were recorded during the interim accounting period.
Breakdown of extraordinary income (loss)Extraordinary income Item Gain on transfer of business rights / Amount ¥21,066 thousand / Extraordinary loss No
Depreciation and amortization¥70,179 thousand
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingWhether applicable Yes / Subject person Institutional investors
Issued Shares at Period-End3,706,650
Treasury Shares at Period-End21,013
Results for this period
ItemDetails
Fiscal Period ClassificationInterim period (second quarter)
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedNon-consolidated (standalone)
Period Covered1 March 2026 to 31 August 2026
Net Sales¥4,811 million (YoY +9.5%)
Operating profit¥289 million (YoY +63.0%)
Ordinary income¥306 million (YoY +54.5%)
Profit attributable to owners of the parent¥219 million (YoY +70.7%)
Net income per share¥59.95
Equity ratioEnd of the current fiscal period 57.3 / End of previous period 57.1
Total assets¥6,295 million
Net assets¥3,608 million
Cash flows from operating activities¥19,373 thousand
Cash flows from investing activities¥19,364 thousand
Cash flows from financing activities¥78,050 thousand
Cash and cash equivalents at end of period¥1,530,251 thousand
Full-year earnings forecastNet Sales ¥10,012 million (YoY +7.3%) / Operating profit ¥600 million (YoY +18.5%) / Ordinary income ¥610 million (YoY +11.8%) / Net income ¥403 million (YoY +12.6%)
Revision to Earnings ForecastNo revision
Annual Dividend Forecast¥10 → ¥11(+10.0%)
Depreciation and amortization¥70,179 thousand
Impairment lossNo impairment losses were recorded during the interim accounting period.
Breakdown of extraordinary income (loss)Extraordinary income Item Gain on transfer of business rights / Amount ¥21,066 thousand / Extraordinary loss No
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
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingWhether applicable Yes / Subject person Institutional investors
Issued Shares at Period-End3,706,650
Treasury Shares at Period-End21,013
Factors Behind Changes in Business PerformanceSales of the company's main products, fashion, hobby and tools, continued to perform well, and general expenses were reduced. The company also recorded a special gain of ¥21 million from the transfer of business rights.
Items this document does not state (9)
Operating MarginPayout ratioShareholder Return PolicySegment revenueSegment profitRegional salesOrders received and order backlogChanges in the scope of consolidationMaterial 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.

Sales of fashion, hobby and tools products continued to perform well, and efforts were made to reduce general expenses. In addition, the company recorded a special gain of ¥21 million from the transfer of business rights.

How to read this page

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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 February 2027 [Japanese GAAP] (Non-consolidated) | KAITORI OKOKU CO.,LTD. (3181) timely disclosure | Komori