Results for this period
Interim period (second quarter)1 April 2026–30 September 2026ConsolidatedIFRSThe 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.
The shaded area represents net assets as a proportion of total assets. It is calculated from the two amounts reported by the company.The thin vertical line indicates the level at the end of the previous fiscal year.
Stacked from zero: upward is an increase in cash, downward a decrease (in Thousands of yen).The net change represented by the dotted line is the total of three items, calculated from figures provided by the company.
Consumer thrift and cautious purchasing, together with increases in prices, personnel expenses, logistics costs and raw material prices, put pressure on sales and earnings. However, profitability improved through the consolidation of unprofitable stores, optimisation of staffing levels, reviews of selling, general and administrative expenses, and fixed-cost reductions.
Significant events and other matters have been disclosed. Operating and interim losses and a capital deficiency have created events or conditions that raise significant doubt about the company's ability to continue as a going concern. However, it was determined that no material uncertainty regarding the going concern assumption exists, in light of ongoing financial and management support and the issuance of stock acquisition rights, among other factors. The note on the going concern assumption states, “There are no applicable matters.”
| Item | Details |
|---|---|
| Fiscal Period Classification | Interim period (second quarter) |
| Accounting standards | IFRS |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 1 April 2026–30 September 2026 |
| Net Sales | 1,446 Millions of yen (YoY -20.0%) |
| Operating profit | -83 Millions of yen |
| Ordinary income | -120 Millions of yen |
| Profit attributable to owners of the parent | -118 Millions of yen |
| Net income per share | -¥6.44 |
| Equity ratio | End of the current fiscal period Not disclosed / End of previous period 1.0% |
| Total assets | 1,800 Millions of yen |
| Net assets | -98 Millions of yen |
| Cash flows from operating activities | -109,323 Thousands of yen |
| Cash flows from investing activities | -5,472 Thousands of yen |
| Cash flows from financing activities | -41,404 Thousands of yen |
| Cash and cash equivalents at end of period | 473,952 Thousands of yen |
| Full-year earnings forecast | Net Sales 3,400 Millions of yen (YoY -3.8%) / Operating profit -30 Millions of yen / Ordinary income -107 Millions of yen / Net income -107 Millions of yen |
| Annual Dividend Forecast | 0 Yen → 0 Yen |
| Segment revenue | Apparel Business 1,095.04 Millions of yen (YoY -1.1%), Jewelry business 331.02 Millions of yen (YoY -5.4%), Toy business 20.46 Millions of yen (YoY -94.8%) |
| Segment profit | Apparel Business 10 Thousands of yen, Jewelry business -26,814 Thousands of yen, Toy business -15,871 Thousands of yen |
| Depreciation and amortization | 24,102 Thousands of yen |
| Impairment loss | 4,860 Thousands of yen |
| Disclosure regarding the going concern assumption | Significant events and other matters have been disclosed. Operating and interim losses and a capital deficiency have created events or conditions that raise significant doubt about the company's ability to continue as a going concern. However, it was determined that no material uncertainty regarding the going concern assumption exists, in light of ongoing financial and management support and the issuance of stock acquisition rights, among other factors. The note on the going concern assumption states, “There are no applicable matters.” |
| Change in accounting policy | Changes due to revisions to standards None / Other changes None / Change in accounting estimate None / Restatement Not disclosed |
| Changes in the scope of consolidation | New 0 / Excluded 0 / Company name None |
| Material subsequent events | A capital reduction and deficit compensation, involving the reduction of stated capital of ¥978,659,500 and capital reserves of ¥928,659,500 and the transfer of part of other capital surplus to retained earnings carried forward, was completed on 31 October 2026. There was no impact on business performance or the total number of shares issued. |
| Availability of Supplementary Financial Results Materials | Available |
| Availability of Financial Results Briefing | Whether applicable None / Subject person Not disclosed |
| Issued Shares at Period-End | 18,392,500 |
| Treasury Shares at Period-End | 76 |
| Factors Behind Changes in Business Performance | Consumer thrift and cautious purchasing, together with increases in prices, personnel expenses, logistics costs and raw material prices, put pressure on sales and earnings. However, profitability improved through the consolidation of unprofitable stores, optimisation of staffing levels, reviews of selling, general and administrative expenses, and fixed-cost reductions. |
Items this document does not state (7)
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.Consumer thrift and cautious purchasing amid rising prices, together with increases in personnel expenses, logistics costs, raw material prices and purchase prices, put pressure on sales and earnings. However, profitability improved through the consolidation of unprofitable stores, optimisation of staffing levels, reviews of selling, general and administrative expenses, including advertising costs, and fixed-cost reductions.