Komori
Earnings3192Shirohato Co.,Ltd.Retail

Summary of Financial Results for the Third Quarter of the Fiscal Year Ending November 2026 [Japanese GAAP] (Non-consolidated)

Cumulative results through the third quarter showed net sales of ¥4,584 million, while operating income, ordinary income and net income were all negative. The full-year forecasts were revised to net sales of ¥6,230 million and an operating loss of ¥100 million, among other changes.

Worth reading
38Recurring
0–100. This measures how worthwhile something is to read, not how good or bad the company is.
Direction
Deterioration
Direction inferred from the company’s description.
Scale
-100
¥ million
Wording
Conditional
How definitive the wording is.

Results for this period

Third quarter1 December 2025 to 31 August 2026Non-consolidated (standalone)Japanese GAAP
Net Sales4,584¥ millionProgress 73.6%
Operating profit-62¥ million
Ordinary income-84¥ million
Net income attributable to owners of the parent-86¥ 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-¥12.94
Financial position at period-end
Total assets5,106¥ million
of which net assets 2,434 ¥ millionEquity ratio 47.7%vs. prior year-end +4.1pt

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.

Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥6,230 million
Operating profit¥-100 million
Ordinary income¥-130 million
Net income¥-135 million
Revision to Earnings ForecastNot disclosed → Net Sales ¥6,230 million / Operating profit ¥-100 million / Ordinary income ¥-130 million / Net income ¥-135 million
Annual Dividend Forecast¥0 → Not disclosed
Factors Behind Changes in Business Performance

Weak sales of the company’s private-label products, lower-than-expected overall sales due to consumers’ budget-conscious spending, margin pressure from pricing measures, and the failure to restore profit margins.

Disclosure regarding the going concern assumption

None ("There are 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)Extraordinary income Not disclosed / Extraordinary loss Loss on Disposal of Fixed Assets ¥0 thousand
Depreciation and amortization¥125,290 thousand
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingNo
Issued Shares at Period-End6,669,700 Shares
Treasury Shares at Period-End13,738 Shares
Results for this period
ItemDetails
Fiscal Period ClassificationThird quarter
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedNon-consolidated (standalone)
Period Covered1 December 2025 to 31 August 2026
Net Sales¥4,584 million
Operating profit¥-62 million
Ordinary income¥-84 million
Profit attributable to owners of the parent¥-86 million
Net income per share-¥12.94
Equity ratioEnd of the current fiscal period 47.7 / End of previous period 43.6
Total assets¥5,106 million
Net assets¥2,434 million
Full-year earnings forecastNet Sales ¥6,230 million / Operating profit ¥-100 million / Ordinary income ¥-130 million / Net income ¥-135 million
Revision to Earnings ForecastNot disclosed → Net Sales ¥6,230 million / Operating profit ¥-100 million / Ordinary income ¥-130 million / Net income ¥-135 million
Annual Dividend Forecast¥0 → Not disclosed
Depreciation and amortization¥125,290 thousand
Breakdown of extraordinary income (loss)Extraordinary income Not disclosed / Extraordinary loss Loss on Disposal of Fixed Assets ¥0 thousand
Disclosure regarding the going concern assumptionNone ("There are no 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 Shares
Treasury Shares at Period-End13,738 Shares
Factors Behind Changes in Business PerformanceWeak sales of the company’s private-label products, lower-than-expected overall sales due to consumers’ budget-conscious spending, margin pressure from pricing measures, and the failure to restore profit margins.
Items this document does not state (14)
Operating MarginCash flows from operating activitiesCash flows from investing activitiesCash flows from financing activitiesCash and cash equivalents at end of periodPayout 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.

The company determined that achieving the initial forecasts in the fourth quarter would be difficult. The reasons cited were continued weak sales of its private-label products in the domestic e-commerce business, overall sales falling short of the initial forecast as consumers became more budget-conscious against a backdrop of rising energy and essential-goods prices, and the lack of a recovery in profit margins as consumers continued to prioritise price.

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