Worth reading
62In focus
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
21.9
Year-on-year decline in operating profit (%)Wording
Conditional
How definitive the wording is.Results for this period
Full year1 March 2025–28 February 2026ConsolidatedJapanese GAAPNet Sales31,119¥ millionYear on year +2.4%
Operating profit1,706¥ millionYear on year -21.9%
Ordinary income1,836¥ millionYear on year -19.5%
Net income attributable to owners of the parent1,085¥ millionYear on year -26.9%
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.
Net income per share¥47.60
Operating Margin5.5%
Financial position at period-end
Total assets13,512¥ million
of which net assets 9,181 ¥ millionEquity ratio 68.0%vs. prior year-end +5.5pt
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+1,376
Investment-997
Financials-1,346
Net change-967
Stacked from zero: upward is an increase in cash, downward a decrease (in ¥ million).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 period¥4,308 million
Outlook and shareholder returns
Full-year earnings forecast
Net SalesNot disclosed
Operating profitNot disclosed
Ordinary incomeNot disclosed
Net incomeNot disclosed
ReasonAs the company will become the absorbed company in the merger and is scheduled to be delisted
Annual Dividend Forecast¥26 → ¥28（+7.7%）
Payout ratio58.8%
Factors Behind Changes in Business Performance
Revenue was driven higher by the recovery in inbound demand and customer traffic, as well as higher average spending per customer following price revisions. At the same time, the company was affected by persistently high energy and raw material prices, higher import costs resulting from the weaker yen, rising prices, and slower growth in customer numbers.
Disclosure regarding the going concern assumption
No applicable matters
Change in accounting policy
基準改正に伴う変更 Yesそれ以外の変更 No見積りの変更 No修正再表示 No
Changes in the scope of consolidationNew Number of companies 0 / Company name Not disclosed / Excluded Number of companies 0 / Company name Not disclosed
Material subsequent eventsAn absorption-type merger agreement under which create restaurants holdings inc. will be the surviving company and SFPホールディングス the absorbed company was executed on 14 April 2026. The merger is scheduled to take effect on 1 July 2026, and the company is scheduled to be delisted on 29 June 2026.
Impairment loss¥194,919 thousand
Breakdown of extraordinary income (loss)Extraordinary income None for the current period / Extraordinary loss Loss on Disposal of Fixed Assets ¥2,675 thousand, Impairment Losses ¥194,919 thousand, Loss on closure of stores ¥8,938 thousand, Provision for store closure losses ¥9,625 thousand
Depreciation and amortization¥601 million
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingAvailable (for institutional investors and analysts)
Issued Shares at Period-End22,813,689
Treasury Shares at Period-End10,552
| Item | Details |
|---|---|
| Fiscal Period Classification | Full year |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 1 March 2025–28 February 2026 |
| Net Sales | ¥31,119 million (YoY +2.4%) |
| Operating profit | ¥1,706 million (YoY -21.9%) |
| Ordinary income | ¥1,836 million (YoY -19.5%) |
| Profit attributable to owners of the parent | ¥1,085 million (YoY -26.9%) |
| Net income per share | ¥47.60 |
| Operating Margin | 5.5% |
| Equity ratio | End of the current fiscal period 68.0% / End of previous period 62.5% |
| Total assets | ¥13,512 million |
| Net assets | ¥9,181 million |
| Cash flows from operating activities | ¥1,376 million |
| Cash flows from investing activities | ¥-997 million |
| Cash flows from financing activities | ¥-1,346 million |
| Cash and cash equivalents at end of period | ¥4,308 million |
| Full-year earnings forecast | Net Sales Not disclosed / Operating profit Not disclosed / Ordinary income Not disclosed / Net income Not disclosed / Reason As the company will become the absorbed company in the merger and is scheduled to be delisted |
| Annual Dividend Forecast | ¥26 → ¥28（+7.7%） |
| Payout ratio | 58.8% |
| Depreciation and amortization | ¥601 million |
| Impairment loss | ¥194,919 thousand |
| Breakdown of extraordinary income (loss) | Extraordinary income None for the current period / Extraordinary loss Loss on Disposal of Fixed Assets ¥2,675 thousand, Impairment Losses ¥194,919 thousand, Loss on closure of stores ¥8,938 thousand, Provision for store closure losses ¥9,625 thousand |
| Disclosure regarding the going concern assumption | No applicable matters |
| Change in accounting policy | Changes due to revisions to standards Yes / Other changes No / Change in accounting estimate No / Restatement No |
| Changes in the scope of consolidation | New Number of companies 0 / Company name Not disclosed / Excluded Number of companies 0 / Company name Not disclosed |
| Material subsequent events | An absorption-type merger agreement under which create restaurants holdings inc. will be the surviving company and SFPホールディングス the absorbed company was executed on 14 April 2026. The merger is scheduled to take effect on 1 July 2026, and the company is scheduled to be delisted on 29 June 2026. |
| Availability of Supplementary Financial Results Materials | Yes |
| Availability of Financial Results Briefing | Available (for institutional investors and analysts) |
| Issued Shares at Period-End | 22,813,689 |
| Treasury Shares at Period-End | 10,552 |
| Factors Behind Changes in Business Performance | Revenue was driven higher by the recovery in inbound demand and customer traffic, as well as higher average spending per customer following price revisions. At the same time, the company was affected by persistently high energy and raw material prices, higher import costs resulting from the weaker yen, rising prices, and slower growth in customer numbers. |
Items this document does not state (6)
Revision to Earnings ForecastShareholder Return PolicySegment revenueSegment profitRegional salesOrders received and order backlog
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.Revenue was driven higher by the recovery in inbound demand and customer traffic, as well as higher average spending per customer following price revisions. At the same time, the company was affected by persistently high energy and raw material prices, higher import costs resulting from the weaker yen, and rising prices.
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.