Worth reading
79Important
Scored from 5 of 6 sectionsDirection
Mixed performance
Direction inferred from the company’s description.Scale
89
Year-on-year revenue growth (%)Wording
Definitive
How definitive the wording is.Contents of this document
Financial results presentationFY ending August 2026, third quarter8 items taken from the company’s own explanation
Financial Results Figures (The key points of this material are explained below)
Net Sales8,094 (3Q), 24,566 (3Q cumulative)
Operating profit502 (3Q), 2,691 (3Q cumulative)
Ordinary income502 (3Q), 2,689 (3Q cumulative)
Net income1,877 (3Q cumulative)
Selling, general and administrative expenses5,434（3Q）
Gross Profit Margin
3Q73.3%, +0.8 percentage points year on year
9-month cumulative72.9%, △0.2 percentage points year on year
Operating profit margin
3Q6.2%, △6.8 percentage points year on year
9-month cumulative11.0%, △2.3 percentage points year on year
Results for the three months of the current quarterRevenue of ¥8,094 million, gross profit of ¥5,936 million, operating profit of ¥502 million and ordinary profit of ¥502 million for the three months of the quarter. Net income was not disclosed.
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。Revenue: 74.3%; operating profit: 70.8%. Both represent progress rates for the cumulative third-quarter results by consolidated line item.
What the company explained in this material
Self-assessment against the planThe company's self-assessment against its own plan.
Third-quarter operating profit came in as planned and is progressing as expected against the full-year plan.Breakdown of Factors Affecting the ChangeReasons cited by the Company for the change in the figures.
Revenue: ¥8,094 million; cost of sales: ¥2,157 million; sales-linked advertising expenses: ¥1,401 million; shipping and handling: ¥419 million; other variable costs: ¥796 million; personnel expenses: ¥764 million; store-related expenses: ¥212 million; brand investment advertising expenses and research and development expenses: ¥1,309 million; other fixed costs: ¥533 million; operating profit: ¥502 million. All figures are for the third quarter of the fiscal year ending August 2026.
Assumptions Underlying the Business OutlookThe assumptions used by the company in preparing its forecast.
For the second half, the plan assumes that the fourth quarter will carry slightly more weight than the third quarter, in line with the usual seasonality of revenue. For the second half, the plan assumes that the profit contribution from strategic investments will materialize mainly in the fourth quarter. Numerical assumptions were Not disclosed.New initiatives
- An official partnership agreement with Samurai Japan and the provision of recovery rooms
- Launch of new products, including high-end models such as BAKUNE Dry Pro
- Opening of permanent stores at TENTIAL Sendai PARCO and TENTIAL Quartz Shinsaibashi
- Start of TV commercial broadcasts for BAKUNE Kakeb futon Cool
Key KPIsA metric the company considers important as a management benchmark.
- Number of purchases through online channels259,695 EngagementsYear on year against the same period last yearGrowth year on year
- Average purchase price through online channels¥25,597Year on year against the same period last yearSlight increase year on year
- Revenue from existing customers through the company’s own e-commerce channel+70.6% year on yearYear on year against the same period last year+70.6%
- GMROI5.6 times
- Advertising-equivalent valueApproximately ¥400 million
Unit price and quantity metricsThese figures show sales broken down by price and volume.
259,695 purchases through online channels, with an average purchase price of ¥25,597 (third quarter of the fiscal year ending August 2026)Market Size / Share
No market size or market share was disclosed, but the materials include comparative figures for GMROI against companies in Japan and overseas, with TENTIAL at 5.6 times.Number of stores and locations
20 directly operated stores. Two permanent stores opened during the period: TENTIAL Sendai PARCO and TENTIAL Quartz Shinsaibashi. The number of store closures was Not disclosed.| Item | Details |
|---|---|
| Document type | Financial results presentation |
| Fiscal Period Covered | FY ending August 2026, third quarter |
| Net Sales | 8,094 (3Q), 24,566 (3Q cumulative) |
| Operating profit | 502 (3Q), 2,691 (3Q cumulative) |
| Ordinary income | 502 (3Q), 2,689 (3Q cumulative) |
| Net income | 1,877 (3Q cumulative) |
| Gross Profit Margin | 3Q 73.3%, +0.8 percentage points year on year / 9-month cumulative 72.9%, △0.2 percentage points year on year |
| Operating profit margin | 3Q 6.2%, △6.8 percentage points year on year / 9-month cumulative 11.0%, △2.3 percentage points year on year |
| Selling, general and administrative expenses | 5,434（3Q） |
| Results for the three months of the current quarter | Revenue of ¥8,094 million, gross profit of ¥5,936 million, operating profit of ¥502 million and ordinary profit of ¥502 million for the three months of the quarter. Net income was not disclosed. |
| Progress against full-year forecast | Revenue: 74.3%; operating profit: 70.8%. Both represent progress rates for the cumulative third-quarter results by consolidated line item. |
| Self-assessment against the plan | Third-quarter operating profit came in as planned and is progressing as expected against the full-year plan. |
| Breakdown of Factors Affecting the Change | Revenue: ¥8,094 million; cost of sales: ¥2,157 million; sales-linked advertising expenses: ¥1,401 million; shipping and handling: ¥419 million; other variable costs: ¥796 million; personnel expenses: ¥764 million; store-related expenses: ¥212 million; brand investment advertising expenses and research and development expenses: ¥1,309 million; other fixed costs: ¥533 million; operating profit: ¥502 million. All figures are for the third quarter of the fiscal year ending August 2026. |
| Key KPIs | Indicator name Number of purchases through online channels / Value 259,695 Engagements / Year on year against the same period last year Growth year on year, Indicator name Average purchase price through online channels / Value ¥25,597 / Year on year against the same period last year Slight increase year on year, Indicator name Revenue from existing customers through the company’s own e-commerce channel / Value +70.6% year on year / Year on year against the same period last year +70.6%, Indicator name GMROI / Value 5.6 times / Year on year against the same period last year Not disclosed, Indicator name Advertising-equivalent value / Value Approximately ¥400 million / Year on year against the same period last year Not disclosed |
| Unit price and quantity metrics | 259,695 purchases through online channels, with an average purchase price of ¥25,597 (third quarter of the fiscal year ending August 2026) |
| Number of stores and locations | 20 directly operated stores. Two permanent stores opened during the period: TENTIAL Sendai PARCO and TENTIAL Quartz Shinsaibashi. The number of store closures was Not disclosed. |
| Assumptions Underlying the Business Outlook | For the second half, the plan assumes that the fourth quarter will carry slightly more weight than the third quarter, in line with the usual seasonality of revenue. For the second half, the plan assumes that the profit contribution from strategic investments will materialize mainly in the fourth quarter. Numerical assumptions were Not disclosed. |
| Market Size / Share | No market size or market share was disclosed, but the materials include comparative figures for GMROI against companies in Japan and overseas, with TENTIAL at 5.6 times. |
| New initiatives | An official partnership agreement with Samurai Japan and the provision of recovery rooms, Launch of new products, including high-end models such as BAKUNE Dry Pro, Opening of permanent stores at TENTIAL Sendai PARCO and TENTIAL Quartz Shinsaibashi, Start of TV commercial broadcasts for BAKUNE Kakeb futon Cool |
Items this document does not state (12)
Full-year earnings forecastSegment resultsNumber of employeesRisk amount incorporated into the outlookMedium-term management plan targetsFinancial targetsAnnual DividendPayout ratioAcquisition of treasury sharesCapital 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.Revenue continued to be driven by the company’s own e-commerce channel, while directly operated stores and wholesale also achieved high growth rates. The Bedding, WORK and FOOT categories also expanded. Operating profit declined because the company made strategic advertising investments, including sponsorship and related marketing expenses for the WBC tournament and TV commercials to capture demand for Mother’s Day and Father’s Day.
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.