Komori
Presentation materials for financial results3197SKYLARK HOLDINGS CO.,LTD.Retail

Materials for the Second-Quarter Financial Results Briefing for Fiscal 2026

Cumulative results for the second quarter of the fiscal year ending December 2026 reflected higher revenue and profit, driven by growth at existing stores, new store openings and format conversions. Based on strong first-half results and progress to date, the company revised its full-year earnings forecast and annual dividend forecast upward.

Worth reading
73In focus
0–100. This measures how worthwhile something is to read, not how good or bad the company is.
Direction
Improvement
Direction inferred from the company’s description.
Scale
215
Hundreds of millions of yen
Wording
Definitive
How definitive the wording is.

Contents of this document

Presentation materials for financial resultsSecond quarter of the fiscal year ending December 202612 items taken from the company’s own explanation
Financial Results Figures (The key points of this material are explained below)
Net Sales2,425 Hundreds of millions of yen+9.7%
Operating profit169 Hundreds of millions of yen+20.9%
Ordinary income¥147 100 million +20.0%interim profit before tax
Net income¥102 100 million +29.2%interim profit
Gross Profit Margin66.6%
Operating profit margin7.0%
Selling, general and administrative expenses¥1,444 100 million personnel expenses: ¥77.8 billion; other SG&A expenses: ¥66.6 billion
Full-year earnings forecast
Net Sales
5,000 Hundreds of millions of yen
Business profit
370 Hundreds of millions of yen
Operating profit
350 Hundreds of millions of yen
Income before taxes
300 Hundreds of millions of yen
Profit for the period
205 Hundreds of millions of yen
EPS
¥90.14
What the company explained in this material
Self-assessment against the planThe company's self-assessment against its own plan.
The first-half plan is progressing as scheduled
Breakdown of Factors Affecting the ChangeReasons cited by the Company for the change in the figures.
  • Change in revenue112 Hundreds of millions of yen
    FactorsSame-store total
  • Change in revenue108 Hundreds of millions of yen
    FactorsNew stores and format conversions, total
  • Change in business profit-58 Hundreds of millions of yen
    FactorsInflation
  • Change in business profit61 Hundreds of millions of yen
    FactorsExisting-store growth and cost-reduction measures
  • Change in business profit17 Hundreds of millions of yen
    FactorsNew stores and format conversions
Assumptions Underlying the Business OutlookThe assumptions used by the company in preparing its forecast.
  • Year-on-year sales at existing stores106 %
  • Same-store customer traffic year on year102 %
  • Same-store average spending per customer year on year104 %
  • Investments, including M&A500 Hundreds of millions of yen
  • Foreign exchange assumptions¥160 /US dollar
  • Annual cost-push impact from inflation145 Hundreds of millions of yen
New initiatives
  • Acquisition of Shinpachi Shokudo and accelerated store openings
  • Initiatives to increase visit frequency and average spend per customer by leveraging the app member base
  • Trials of personalized coupons and menu recommendations using AI
  • Changes to manager evaluation, grading and incentive systems to support store-centered management
  • DX implementation, including self-checkout terminals, a scheduling app and a product management system
  • Expansion of virtual PPA adoption
  • Participation in the GX Future League
Key KPIsA metric the company considers important as a management benchmark.
  • Year-on-year sales at existing stores106.5 %
  • Same-store customer traffic year on year101.6 %
  • Same-store average spending per customer year on year104.8 %
  • Adjusted EBITDA448 Hundreds of millions of yen
    Year on year against the same period last year+10.4%
  • ROE10.2 %
    Year on year against the same period last year+1.2%
  • EPS¥83.75
    Year on year against the same period last year+22.5%
  • BPS¥856.5
    Year on year against the same period last year+9.0%
  • Equity ratio35.7 %
    Year on year against the same period last year-1.2%
  • Net debt-to-equity ratio0.55 times
    Year on year against the same period last year0.0%
Unit price and quantity metricsThese figures show sales broken down by price and volume.
  • Same-store customer traffic year on year101.6 %
  • Same-store average spending per customer year on year104.8 %
Medium-term management plan targets
  • Growth in domestic same-store revenue
    TargetAnnual average of 3–4%
    Target fiscal year2025–2027
    Actual results106.5% year-on-year revenue in the first half of fiscal 2026
  • New domestic store openings
    TargetApproximately 300 stores over 3 years
    Target fiscal year2025–2027
    Actual results256 stores
  • International Expansion
    TargetApproximately 100 stores over 3 years
    Target fiscal year2025–2027
    Actual results38 stores
  • Promoting M&A
    TargetApproximately 3–5 transactions over 3 years
    Target fiscal year2025–2027
    Actual results資さんうどん, Sukiya (Malaysia), Shinpachi Shokudo and others
  • Number of Shinpachi Shokudo stores
    TargetAt least 300 stores
    Target fiscal year2030
  • Shinpachi Shokudo EBITDA
    Target¥6 billion or more
    Target fiscal year2030
Financial targets
ROE
Revised full-year guidance10 %
Actual results10.2 %
Equity ratio
Actual results35.7 %
Net debt-to-equity ratio
Actual results0.55 times
Market Size / Share
Domestic foodservice market size27
Market size unit¥ trillion
Record period2026 forecast
Number of stores and locations
Number of Stores at Period-End3,214 stores
Number of new stores21 stores
Number of format-conversion stores26 stores
Store closures27 stores
Number of store renovations113 stores
PeriodFirst half of 2026
Capital expenditures
¥500 100 million investments, including M&A
Annual Dividend
Annual¥27 per share
Interim¥10 per share
End of period¥17 per share
Contents of this document
ItemDetails
Document typePresentation materials for financial results
Fiscal Period CoveredSecond quarter of the fiscal year ending December 2026
Net Sales2,425 Hundreds of millions of yen (YoY +9.7%)
Operating profit169 Hundreds of millions of yen (YoY +20.9%)
Ordinary income¥147 100 million (interim profit before tax) (YoY +20.0%)
Net income¥102 100 million (interim profit) (YoY +29.2%)
Gross Profit Margin66.6%
Operating profit margin7.0%
Selling, general and administrative expenses¥1,444 100 million (personnel expenses: ¥77.8 billion; other SG&A expenses: ¥66.6 billion)
Full-year earnings forecastNet Sales 5,000 Hundreds of millions of yen / Business profit 370 Hundreds of millions of yen / Operating profit 350 Hundreds of millions of yen / Income before taxes 300 Hundreds of millions of yen / Profit for the period 205 Hundreds of millions of yen / EPS ¥90.14
Self-assessment against the planThe first-half plan is progressing as scheduled
Breakdown of Factors Affecting the ChangeFactors Same-store total / Amount 112 Hundreds of millions of yen / Subject Change in revenue, Factors New stores and format conversions, total / Amount 108 Hundreds of millions of yen / Subject Change in revenue, Factors Inflation / Amount -58 Hundreds of millions of yen / Subject Change in business profit, Factors Existing-store growth and cost-reduction measures / Amount 61 Hundreds of millions of yen / Subject Change in business profit, Factors New stores and format conversions / Amount 17 Hundreds of millions of yen / Subject Change in business profit
Key KPIsIndicator name Year-on-year sales at existing stores / Value 106.5 % / Year on year against the same period last year Not disclosed, Indicator name Same-store customer traffic year on year / Value 101.6 % / Year on year against the same period last year Not disclosed, Indicator name Same-store average spending per customer year on year / Value 104.8 % / Year on year against the same period last year Not disclosed, Indicator name Adjusted EBITDA / Value 448 Hundreds of millions of yen / Year on year against the same period last year 10.4 Hundreds of millions of yen, Indicator name ROE / Value 10.2 % / Year on year against the same period last year 1.2 %, Indicator name EPS / Value ¥83.75 / Year on year against the same period last year ¥22.5, Indicator name BPS / Value ¥856.5 / Year on year against the same period last year ¥9, Indicator name Equity ratio / Value 35.7 % / Year on year against the same period last year -1.2 %, Indicator name Net debt-to-equity ratio / Value 0.55 times / Year on year against the same period last year 0 times
Unit price and quantity metricsIndicator name Same-store customer traffic year on year / Value 101.6 %, Indicator name Same-store average spending per customer year on year / Value 104.8 %
Number of stores and locationsNumber of Stores at Period-End 3,214 stores / Number of new stores 21 stores / Number of format-conversion stores 26 stores / Store closures 27 stores / Number of store renovations 113 stores / Period First half of 2026
Assumptions Underlying the Business OutlookItem Year-on-year sales at existing stores / Value 106 %, Item Same-store customer traffic year on year / Value 102 %, Item Same-store average spending per customer year on year / Value 104 %, Item Investments, including M&A / Value 500 Hundreds of millions of yen, Item Foreign exchange assumptions / Value ¥160 /US dollar, Item Annual cost-push impact from inflation / Value 145 Hundreds of millions of yen
Medium-term management plan targetsItem Growth in domestic same-store revenue / Target Annual average of 3–4% / Target fiscal year 2025–2027 / Actual results 106.5% year-on-year revenue in the first half of fiscal 2026, Item New domestic store openings / Target Approximately 300 stores over 3 years / Target fiscal year 2025–2027 / Actual results 256 stores, Item International Expansion / Target Approximately 100 stores over 3 years / Target fiscal year 2025–2027 / Actual results 38 stores, Item Promoting M&A / Target Approximately 3–5 transactions over 3 years / Target fiscal year 2025–2027 / Actual results 資さんうどん, Sukiya (Malaysia), Shinpachi Shokudo and others, Item Number of Shinpachi Shokudo stores / Target At least 300 stores / Target fiscal year 2030, Item Shinpachi Shokudo EBITDA / Target ¥6 billion or more / Target fiscal year 2030
Financial targetsROE Revised full-year guidance 10 % / Actual results 10.2 % / Equity ratio Actual results 35.7 % / Net debt-to-equity ratio Actual results 0.55 times
Annual DividendAnnual ¥27 per share / Interim ¥10 per share / End of period ¥17 per share
Capital expenditures¥500 100 million (investments, including M&A)
Market Size / ShareDomestic foodservice market size 27 / Market size unit ¥ trillion / Record period 2026 forecast / Market share Not disclosed
New initiativesAcquisition of Shinpachi Shokudo and accelerated store openings, Initiatives to increase visit frequency and average spend per customer by leveraging the app member base, Trials of personalized coupons and menu recommendations using AI, Changes to manager evaluation, grading and incentive systems to support store-centered management, DX implementation, including self-checkout terminals, a scheduling app and a product management system, Expansion of virtual PPA adoption, Participation in the GX Future League
Items this document does not state (9)
Results for the three months of the current quarterProgress against full-year forecastSegment resultsNumber of employeesRisk amount incorporated into the outlookPayout ratioAcquisition of treasury sharesOrders received and order backlogKey points of the Q&A

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 attributed the increase in revenue to "sustained growth at existing domestic stores and planned store expansion." The upward revision to the full-year forecast was based on "strong results for the first half, as well as business progress to date."

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.
Materials for the Second-Quarter Financial Results Briefing for Fiscal 2026 | SKYLARK HOLDINGS CO.,LTD. (3197) timely disclosure | Komori