Worth reading
47Recurring
0–100. This measures how worthwhile something is to read, not how good or bad the company is.Direction
Mixed performance
Direction inferred from the company’s description.Scale
18
%（売上収益の前年同期比減少率）Wording
Conditional
How definitive the wording is.Results for this period
Interim period (second quarter)2025年4月1日〜2025年9月30日ConsolidatedIFRSNet Sales1,807¥ millionYear on year -18.0%Progress 48.8%
Operating profit-147¥ million
Ordinary income-183¥ million
Net income attributable to owners of the parent-181¥ million
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△9.87円
Financial position at period-end
Total assets2,338¥ million
of which net assets 231 ¥ millionEquity ratio 9.9%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.
Cash inflows and outflows
Operating+138,558
Investment+132,797
Financials-66,783
Net change+204,572
Stacked from zero: upward is an increase in cash, downward a decrease (in Thousand yen).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 period567,880 Thousand yen
Segment revenueApparel Business ¥1,107 million (YoY -11.7%), Jewelry business ¥349 million (YoY +0.2%), Toy business ¥391 million (YoY -35.2%)
Segment profitApparel Business ¥-120 million, Jewelry business ¥-36 million, Toy business ¥45 million (YoY -24.6%)
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥3,700 million (YoY -19.5%)
Operating profit¥1 million
Ordinary income¥-74 million
Net income¥-72 million
Revision to Earnings ForecastNo
Annual Dividend Forecast0 yen → 0 yen（0.0%）
Factors Behind Changes in Business Performance
国内アパレルでは既存商品の販売調整や不採算店舗の閉店・ブランド集約により売上が減少した一方、海外市場での販売拡大や費用削減が寄与しました。ジュエリーでは販売単価の引き上げ、接客品質の向上、SNS販促、不採算店舗の閉店などにより改善しました。トイでは主要取引先との仕入体制見直しで売上が減少しましたが、低利益率商材の抑制とコスト削減で利益率を維持しました。
Disclosure regarding the going concern assumption
重要事象等の記載あり。営業損失・中間損失の計上や個別財務諸表での債務超過などにより、継続企業の前提に重要な疑義を生じさせる事象又は状況が存在するが、重要な不確実性は認められないと判断している。なお、継続企業の前提に関する注記は該当事項なし。
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 Not disclosed
Changes in the scope of consolidationNew Number of companies 0 / Company name Not disclosed / Excluded Number of companies 0 / Company name Not disclosed
Material subsequent eventsNone.
Impairment loss4,860 Thousand yen
Depreciation and amortization32,536 Thousand yen
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingEvent No / Subject person Not disclosed
Issued Shares at Period-End18,366,100 shares
Treasury Shares at Period-End76 shares
| Item | Details |
|---|---|
| Fiscal Period Classification | Interim period (second quarter) |
| Accounting standards | IFRS |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 2025年4月1日〜2025年9月30日 |
| Net Sales | ¥1,807 million (YoY -18.0%) |
| Operating profit | ¥-147 million |
| Ordinary income | ¥-183 million |
| Profit attributable to owners of the parent | ¥-181 million |
| Net income per share | △9.87円 |
| Equity ratio | End of the current fiscal period 9.9 / End of previous period 16 |
| Total assets | ¥2,338 million |
| Net assets | ¥231 million |
| Cash flows from operating activities | 138,558 Thousand yen |
| Cash flows from investing activities | 132,797 Thousand yen |
| Cash flows from financing activities | -66,783 Thousand yen |
| Cash and cash equivalents at end of period | 567,880 Thousand yen |
| Full-year earnings forecast | Net Sales ¥3,700 million (YoY -19.5%) / Operating profit ¥1 million / Ordinary income ¥-74 million / Net income ¥-72 million |
| Revision to Earnings Forecast | No |
| Annual Dividend Forecast | 0 yen → 0 yen（0.0%） |
| Segment revenue | Apparel Business ¥1,107 million (YoY -11.7%), Jewelry business ¥349 million (YoY +0.2%), Toy business ¥391 million (YoY -35.2%) |
| Segment profit | Apparel Business ¥-120 million, Jewelry business ¥-36 million, Toy business ¥45 million (YoY -24.6%) |
| Depreciation and amortization | 32,536 Thousand yen |
| Impairment loss | 4,860 Thousand yen |
| Disclosure regarding the going concern assumption | 重要事象等の記載あり。営業損失・中間損失の計上や個別財務諸表での債務超過などにより、継続企業の前提に重要な疑義を生じさせる事象又は状況が存在するが、重要な不確実性は認められないと判断している。なお、継続企業の前提に関する注記は該当事項なし。 |
| Change in accounting policy | Changes due to revisions to standards No / Other changes No / Change in accounting estimate No / Restatement Not disclosed |
| Changes in the scope of consolidation | New Number of companies 0 / Company name Not disclosed / Excluded Number of companies 0 / Company name Not disclosed |
| Material subsequent events | None. |
| Availability of Supplementary Financial Results Materials | No |
| Availability of Financial Results Briefing | Event No / Subject person Not disclosed |
| Issued Shares at Period-End | 18,366,100 shares |
| Treasury Shares at Period-End | 76 shares |
| Factors Behind Changes in Business Performance | 国内アパレルでは既存商品の販売調整や不採算店舗の閉店・ブランド集約により売上が減少した一方、海外市場での販売拡大や費用削減が寄与しました。ジュエリーでは販売単価の引き上げ、接客品質の向上、SNS販促、不採算店舗の閉店などにより改善しました。トイでは主要取引先との仕入体制見直しで売上が減少しましたが、低利益率商材の抑制とコスト削減で利益率を維持しました。 |
Items this document does not state (6)
Operating MarginPayout ratioShareholder Return PolicyRegional salesOrders received and order backlogBreakdown of extraordinary income (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.物価上昇、円安、節約志向、販促・仕入・物流費の高止まり、EC市場の価格競争などが売上・収益の重しとなりました。一方、販売費及び一般管理費の構造的な見直し、不採算店舗の閉店、販売ブランドの集約、海外市場での販売拡大、SNS販促などにより損失が縮小しました。
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.