Worth reading
48Recurring
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
-25
Year-on-year change in revenue (%)Wording
Conditional
How definitive the wording is.Results for this period
Third quarter1 April 2025 to 31 December 2025ConsolidatedIFRSNet Sales2,547¥ millionYear on year -25.0%Progress 76.0%
Operating profit-220¥ million
Ordinary income-278¥ million
Net income attributable to owners of the parent-275¥ 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△15.01円
Financial position at period-end
Total assets2,145¥ million
of which net assets 160 ¥ millionEquity ratio 7.5%vs. prior year-end -8.5pt
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+119,705
Investment+227,948
Financials-90,815
Net change+256,838
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 period631,862 Thousand yen
Segment revenueApparel Business 1,627,276 Thousand yen (YoY -14.7%), Jewelry business 534,816 Thousand yen (YoY -9.0%), Toy business 385,140 Thousand yen (YoY -53.4%)
Segment profitApparel Business -133,709 Thousand yen, Jewelry business -45,331 Thousand yen, Toy business 19,502 Thousand yen (YoY -70.2%)
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥3,350 million (YoY -9.5%)
Operating profit¥-217 million
Ordinary income¥-298 million
Net income¥-296 million
Revision to Earnings Forecast修正あり（詳細は別途公表）
Annual Dividend Forecast¥0.00 → ¥0.00（0.0%）
Factors Behind Changes in Business Performance
物価高に伴う国内消費者の節約志向、滞留在庫の処分販売、不採算店舗の閉店、在庫圧縮、固定費削減、中国でのEC・ポップアップストア・SNS施策、ジュエリーの販売単価改定、トイ事業での低採算商品の取り扱い抑制とコスト削減。
Disclosure regarding the going concern assumption
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。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 consolidation0 additions (company name: —), 0 exclusions (company name: —)
Impairment loss7,290 Thousand yen
Depreciation and amortization48,815 Thousand yen
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingWhether applicable No / Subject person Not disclosed
Issued Shares at Period-End18,366,100
Treasury Shares at Period-End76
| Item | Details |
|---|---|
| Fiscal Period Classification | Third quarter |
| Accounting standards | IFRS |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 1 April 2025 to 31 December 2025 |
| Net Sales | ¥2,547 million (YoY -25.0%) |
| Operating profit | ¥-220 million |
| Ordinary income | ¥-278 million |
| Profit attributable to owners of the parent | ¥-275 million |
| Net income per share | △15.01円 |
| Equity ratio | End of the current fiscal period 7.5% / End of previous period 16.0% |
| Total assets | ¥2,145 million |
| Net assets | ¥160 million |
| Cash flows from operating activities | 119,705 Thousand yen |
| Cash flows from investing activities | 227,948 Thousand yen |
| Cash flows from financing activities | -90,815 Thousand yen |
| Cash and cash equivalents at end of period | 631,862 Thousand yen |
| Full-year earnings forecast | Net Sales ¥3,350 million (YoY -9.5%) / Operating profit ¥-217 million / Ordinary income ¥-298 million / Net income ¥-296 million |
| Revision to Earnings Forecast | 修正あり（詳細は別途公表） |
| Annual Dividend Forecast | ¥0.00 → ¥0.00（0.0%） |
| Segment revenue | Apparel Business 1,627,276 Thousand yen (YoY -14.7%), Jewelry business 534,816 Thousand yen (YoY -9.0%), Toy business 385,140 Thousand yen (YoY -53.4%) |
| Segment profit | Apparel Business -133,709 Thousand yen, Jewelry business -45,331 Thousand yen, Toy business 19,502 Thousand yen (YoY -70.2%) |
| Depreciation and amortization | 48,815 Thousand yen |
| Impairment loss | 7,290 Thousand yen |
| Disclosure regarding the going concern assumption | 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。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 | 0 additions (company name: —), 0 exclusions (company name: —) |
| Availability of Supplementary Financial Results Materials | No |
| Availability of Financial Results Briefing | Whether applicable No / Subject person Not disclosed |
| Issued Shares at Period-End | 18,366,100 |
| Treasury Shares at Period-End | 76 |
| Factors Behind Changes in Business Performance | 物価高に伴う国内消費者の節約志向、滞留在庫の処分販売、不採算店舗の閉店、在庫圧縮、固定費削減、中国でのEC・ポップアップストア・SNS施策、ジュエリーの販売単価改定、トイ事業での低採算商品の取り扱い抑制とコスト削減。 |
Items this document does not state (7)
Operating MarginPayout ratioShareholder Return PolicyRegional salesOrders received and order backlogBreakdown of extraordinary income (loss)Material 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.国内では消費者の節約志向や滞留在庫の処分販売、不採算店舗の閉店が売上を押し下げました。一方、在庫圧縮や固定費削減、中国でのEC・ポップアップストア・SNS施策、トイ事業での低採算商品の抑制などにより、損失は縮小しました。
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.