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Presentation materials for financial results325ATENTIAL Inc.Materials and Chemicals

First-Quarter Earnings Presentation Materials for the Fiscal Year Ending August 2026

In the first quarter, sales through directly operated stores and wholesale channels grew in addition to online sales, driving revenue to more than double the level of the same period a year earlier and increasing operating profit. However, gross profit margin and operating profit margin declined because of upfront costs, including advertising investment for the second-quarter sales campaign.

Worth reading
66In 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
7075
¥ million (first-quarter net sales)
Wording
Conditional
How definitive the wording is.

Contents of this document

Presentation materials for financial results2026年8月期 第1四半期8 items taken from the company’s own explanation
Financial Results Figures (The key points of this material are explained below)
Net Sales¥7,075 million+100.6%
Operating profit¥657 million+37.4%
Ordinary income¥654 million+42.0%
Net income¥455 million
Gross Profit Margin72.3 %
Operating profit margin9.3 %
Selling, general and administrative expenses¥4,459 million
Results for the three months of the current quarter
Net Sales7,075百万円
Gross profit5,117百万円
Operating profit¥657 million
Ordinary income¥654 million
Net income for the current fiscal year¥455 million
Full-year earnings forecast
Net Sales
¥28,047 million
Operating profit
¥3,021 million
Progress against full-year forecast　通期の予想に対して、いまどこまで進んだかの割合です。
Net Sales25.2
Operating profit21.8
What the company explained in this material
Self-assessment against the planThe company's self-assessment against its own plan.
営業利益は計画を上回るペースで着地／計画を上回る進捗
Breakdown of Factors Affecting the ChangeReasons cited by the Company for the change in the figures.
  • Cost of sales
    Prior-year period949
    Current fiscal year1,958
  • Packing and freight costs
    Prior-year period140
    Current fiscal year309
  • Advertising expenses
    Prior-year period965
    Current fiscal year2,119
  • Personnel expenses
    Prior-year period215
    Current fiscal year391
  • Revenue-linked expenses
    Prior-year period349
    Current fiscal year700
  • Other
    Prior-year period430
    Current fiscal year940
New initiatives
  • 2025年秋冬シーズンに45アイテムを発売
  • 常設店舗2店舗・POPUP店舗2店舗を新規オープン
  • 野球日本代表『侍ジャパン』のオフィシャルパートナーに就任し、コラボレーション製品を展開
  • HERALBONYとのコラボレーション商品『BAKUNE』を発売
Key KPIsA metric the company considers important as a management benchmark.
  • Number of Purchases (Online Channel)206,667 Engagements
    Year on year against the same period last year前年同期比で着実に成長
  • Average Purchase Price (Online Channel)¥25,393
    Year on year against the same period last year前年同水準を維持
  • 自社ECにおける既存顧客売上高Record high
    Year on year against the same period last year+89.4%
  • 認知率22.1 %
    Year on year against the same period last year前年12月18.3%から上昇
Unit price and quantity metricsThese figures show sales broken down by price and volume.
Number of Purchases (Online Channel)
206,667 Engagements
Prior-year period199,179
Average Purchase Price (Online Channel)
¥25,393
Prior-year period25,808
Market Size / Share
2023年リカバリー市場¥5.4 trillion
2030年リカバリー市場¥14.2 trillion
当社が対峙する市場の将来規模2023年比で約3.9倍（衣服）、約1.5倍（寝具類・その他睡眠関連商品）、約5.6倍（運動）
認知率¥22.1 trillion
unit_認知率%
目標認知率¥60 trillion
unit_目標認知率%
Number of stores and locations
New store openings during the period常設店舗2店舗、POPUP店舗2店舗
Acquisition of treasury shares
¥625 million
SituationAcquisition completed
Contents of this document
ItemDetails
Document typePresentation materials for financial results
Fiscal Period Covered2026年8月期 第1四半期
Net Sales¥7,075 million (YoY +100.6%)
Operating profit¥657 million (YoY +37.4%)
Ordinary income¥654 million (YoY +42.0%)
Net income¥455 million
Gross Profit Margin72.3 %
Operating profit margin9.3 %
Selling, general and administrative expenses¥4,459 million
Results for the three months of the current quarterNet Sales 7,075百万円 / Gross profit 5,117百万円 / Operating profit ¥657 million / Ordinary income ¥654 million / Net income for the current fiscal year ¥455 million
Full-year earnings forecastNet Sales ¥28,047 million / Operating profit ¥3,021 million / Ordinary income Not disclosed / Net income Not disclosed
Progress against full-year forecastNet Sales 25.2 / Operating profit 21.8
Self-assessment against the plan営業利益は計画を上回るペースで着地／計画を上回る進捗
Breakdown of Factors Affecting the ChangeFactors Cost of sales / Prior-year period ¥949 million / Current fiscal year ¥1,958 million, Factors Packing and freight costs / Prior-year period ¥140 million / Current fiscal year ¥309 million, Factors Advertising expenses / Prior-year period ¥965 million / Current fiscal year ¥2,119 million, Factors Personnel expenses / Prior-year period ¥215 million / Current fiscal year ¥391 million, Factors Revenue-linked expenses / Prior-year period ¥349 million / Current fiscal year ¥700 million, Factors Other / Prior-year period ¥430 million / Current fiscal year ¥940 million
Key KPIsNumber of Purchases (Online Channel) 206,667 Engagements, Average Purchase Price (Online Channel) ¥25,393, 自社ECにおける既存顧客売上高 Record high, 認知率 22.1 %
Unit price and quantity metricsNumber of Purchases (Online Channel) 206,667 Engagements / Average Purchase Price (Online Channel) ¥25,393
Number of stores and locationsEnd of period Not disclosed / New store openings during the period 常設店舗2店舗、POPUP店舗2店舗
Acquisition of treasury sharesAmount ¥625 million / Number of Shares Not disclosed / Period Not disclosed / Situation Acquisition completed
Market Size / Share2023年リカバリー市場 ¥5.4 trillion / 2030年リカバリー市場 ¥14.2 trillion / 当社が対峙する市場の将来規模 2023年比で約3.9倍（衣服）、約1.5倍（寝具類・その他睡眠関連商品）、約5.6倍（運動） / 認知率 ¥22.1 trillion / unit_認知率 % / 目標認知率 ¥60 trillion / unit_目標認知率 %
New initiatives2025年秋冬シーズンに45アイテムを発売, 常設店舗2店舗・POPUP店舗2店舗を新規オープン, 野球日本代表『侍ジャパン』のオフィシャルパートナーに就任し、コラボレーション製品を展開, HERALBONYとのコラボレーション商品『BAKUNE』を発売
Items this document does not state (11)
Segment resultsNumber of employeesAssumptions Underlying the Business OutlookRisk amount incorporated into the outlookMedium-term management plan targetsFinancial targetsAnnual DividendPayout ratioCapital expendituresOrders 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.

売上高は自社ECが引き続き牽引し、直営店舗・卸売の成長率も高かった。リカバリーウェアに加え、寝具やFOOTカテゴリが伸長した。利益率低下は、原価率の高い卸売チャネルの伸長、商品構成の変化、2Qの需要期に向けたTVCM・デジタル広告などの先行投資によるもの。

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.
First-Quarter Earnings Presentation Materials for the Fiscal Year Ending August 2026 | TENTIAL Inc. (325A) timely disclosure | Komori