Komori
Earnings3192Shirohato Co.,Ltd.Retail

Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending November 2026 (Japanese GAAP, Non-consolidated)

For the interim period of the fiscal year ending November 2026, the company reported net sales of ¥3,083 million, an operating loss of ¥55 million, an ordinary loss of ¥69 million and an interim net loss of ¥70 million. Although a simple year-on-year comparison is not possible because the period covered differs from the same period of the previous fiscal year following a change in the fiscal year-end, the full-year earnings forecast remains unchanged.

Worth reading
38Recurring
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
-70.201
million yen
Wording
Conditional
How definitive the wording is.

Results for this period

Interim period (second quarter)1 December 2025–31 May 2026Non-consolidated (standalone)Japanese GAAP
Net Sales3,083million yenProgress 45.7%
Operating profit-55million yen
Ordinary income-69million yen
Net income attributable to owners of the parent-70million yen

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¥(10.55)
Financial position at period-end
Total assets5,121million yen
of which net assets 2,450 million yenEquity ratio 47.8%vs. prior year-end +4.2pt

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+156,051
Investment-1,194
Financials-417,025
Net change-262,168

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 period381,420 thousand yen
Outlook and shareholder returns
Full-year earnings forecast
Net Sales6,750 million yen
Operating profit50 million yen
Ordinary income20 million yen
Net income14 million yen
Annual Dividend Forecast0 yen → Not disclosed
Factors Behind Changes in Business Performance

In Japan, sales of national-brand products remained firm, while earnings from the company's private-label products were pressured by pricing measures aimed at promoting sales. The overseas e-commerce business continued to perform steadily in East Asia excluding China.

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
Breakdown of extraordinary income (loss)Current interim accounting period Loss on Disposal of Fixed Assets 0 thousand yen
Depreciation and amortization83,506 thousand yen
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingNo
Issued Shares at Period-End6,669,700
Treasury Shares at Period-End13,738
Results for this period
ItemDetails
Fiscal Period ClassificationInterim period (second quarter)
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedNon-consolidated (standalone)
Period Covered1 December 2025–31 May 2026
Net Sales3,083 million yen
Operating profit-55 million yen
Ordinary income-69 million yen
Profit attributable to owners of the parent-70 million yen
Net income per share¥(10.55)
Equity ratioEnd of the current fiscal period 47.8 / End of previous period 43.6
Total assets5,121 million yen
Net assets2,450 million yen
Cash flows from operating activities156,051 thousand yen
Cash flows from investing activities-1,194 thousand yen
Cash flows from financing activities-417,025 thousand yen
Cash and cash equivalents at end of period381,420 thousand yen
Full-year earnings forecastNet Sales 6,750 million yen / Operating profit 50 million yen / Ordinary income 20 million yen / Net income 14 million yen
Annual Dividend Forecast0 yen → Not disclosed
Depreciation and amortization83,506 thousand yen
Breakdown of extraordinary income (loss)Current interim accounting period Loss on Disposal of Fixed Assets 0 thousand yen
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 MaterialsNo
Availability of Financial Results BriefingNo
Issued Shares at Period-End6,669,700
Treasury Shares at Period-End13,738
Factors Behind Changes in Business PerformanceIn Japan, sales of national-brand products remained firm, while earnings from the company's private-label products were pressured by pricing measures aimed at promoting sales. The overseas e-commerce business continued to perform steadily in East Asia excluding China.
Items this document does not state (11)
Operating MarginRevision to Earnings ForecastPayout ratioShareholder Return PolicySegment revenueSegment profitRegional salesOrders received and order backlogImpairment lossChanges 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.

Operating revenue remained firm as the company expanded customer touchpoints to raise awareness of its products, while sales promotion-related expenses weighed on earnings.

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.
Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending November 2026 (Japanese GAAP, Non-consolidated) | Shirohato Co.,Ltd. (3192) timely disclosure | Komori