Komori
Earnings325ATENTIAL Inc.Materials and Chemicals

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

For the interim period of the fiscal year ending August 2026, net sales were ¥16.47 billion and operating income was ¥2.19 billion. Due to a change in the fiscal year-end, no comparative figures for the same period of the previous fiscal year are available. The full-year earnings forecast was revised, but details before and after the revision are not provided in this summary.

Worth reading
46Recurring
0–100. This measures how worthwhile something is to read, not how good or bad the company is.
Direction
Neutral
Direction inferred from the company’s description.
Scale
2189
¥ million
Wording
Conditional
How definitive the wording is.

Results for this period

Interim period (second quarter)1 September 2025–28 February 2026Non-consolidated (standalone)Japanese GAAP
Net Sales16,471¥ millionProgress 49.8%
Operating profit2,189¥ millionProgress 57.5%
Ordinary income2,186¥ millionProgress 57.7%
Net income attributable to owners of the parent1,531¥ millionProgress 60.0%

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¥203.02
Financial position at period-end
Total assets10,099¥ million
of which net assets 5,634 ¥ millionEquity ratio 55.8%vs. prior year-end -5.9pt

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-587,740
Investment-608,212
Financials-674,720
Net change-1,870,672

Stacked from zero: upward is an increase in cash, downward a decrease (in ¥ thousand).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¥2,458,533 thousand
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥33,081 million
Operating profit¥3,804 million
Ordinary income¥3,791 million
Net income¥2,551 million
Net income per share¥333.20
Revision to Earnings ForecastNet Sales Not disclosed → ¥33,081 million / Operating profit Not disclosed → ¥3,804 million / Ordinary income Not disclosed → ¥3,791 million / Net income Not disclosed → ¥2,551 million
Annual Dividend Forecast¥0 → ¥0(0.0%)
Factors Behind Changes in Business Performance

Growing health awareness and expansion of the recovery-wear market, the launch of 45 fall/winter products, expanded brand recognition, and expanded sales channels.

Disclosure regarding the going concern assumption

Not applicable.

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
Material subsequent eventsAt a meeting of the Board of Directors held on 14 April 2026, the company resolved to conduct a stock split and amend its Articles of Incorporation. With 30 June 2026 as the record date, each common share will be split into 3 shares, effective 1 July 2026.
Depreciation and amortization¥127,990 thousand
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingAvailable (participants not specified)
Issued Shares at Period-End7,656,441 Shares
Treasury Shares at Period-End150,000 Shares
Results for this period
ItemDetails
Fiscal Period ClassificationInterim period (second quarter)
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedNon-consolidated (standalone)
Period Covered1 September 2025–28 February 2026
Net Sales¥16,471 million
Operating profit¥2,189 million
Ordinary income¥2,186 million
Profit attributable to owners of the parent¥1,531 million
Net income per share¥203.02
Equity ratioEnd of the current fiscal period 55.8 / End of previous period 61.7
Total assets¥10,099 million
Net assets¥5,634 million
Cash flows from operating activities¥-587,740 thousand
Cash flows from investing activities¥-608,212 thousand
Cash flows from financing activities¥-674,720 thousand
Cash and cash equivalents at end of period¥2,458,533 thousand
Full-year earnings forecastNet Sales ¥33,081 million / Operating profit ¥3,804 million / Ordinary income ¥3,791 million / Net income ¥2,551 million / Net income per share ¥333.20
Revision to Earnings ForecastNet Sales Not disclosed → ¥33,081 million / Operating profit Not disclosed → ¥3,804 million / Ordinary income Not disclosed → ¥3,791 million / Net income Not disclosed → ¥2,551 million
Annual Dividend Forecast¥0 → ¥0(0.0%)
Depreciation and amortization¥127,990 thousand
Disclosure regarding the going concern assumptionNot applicable.
Change in accounting policyChanges due to revisions to standards No / Other changes No / Change in accounting estimate No / Restatement No
Material subsequent eventsAt a meeting of the Board of Directors held on 14 April 2026, the company resolved to conduct a stock split and amend its Articles of Incorporation. With 30 June 2026 as the record date, each common share will be split into 3 shares, effective 1 July 2026.
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingAvailable (participants not specified)
Issued Shares at Period-End7,656,441 Shares
Treasury Shares at Period-End150,000 Shares
Factors Behind Changes in Business PerformanceGrowing health awareness and expansion of the recovery-wear market, the launch of 45 fall/winter products, expanded brand recognition, and expanded sales channels.
Items this document does not state (10)
Operating MarginPayout ratioShareholder Return PolicySegment revenueSegment profitRegional salesOrders received and order backlogImpairment lossBreakdown of extraordinary income (loss)Changes in the scope of consolidation

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.

Against a backdrop of growing health awareness and an expanding recovery-wear market, the company launched 45 fall/winter products. It also worked to expand brand recognition through collaboration with Samurai Japan and a collaboration with HERALBONY, and to expand its sales channels, including by opening a permanent store at Isetan Shinjuku.

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 Second Quarter (Interim Period) of the Fiscal Year Ending August 2026 (Japanese GAAP, Non-consolidated) | TENTIAL Inc. (325A) timely disclosure | Komori