Results for this period
Interim period (second quarter)1 February 2026 to 31 July 2026ConsolidatedJapanese GAAPThe 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 shaded area represents net assets as a proportion of total assets. It is calculated from the two amounts reported by the company.
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.
Apparel wholesale revenue declined due to unseasonable weather, delays in rising temperatures and weak sales to suburban specialty stores. The increase in procurement costs resulting from higher raw material prices and the weaker yen was not sufficiently passed on through prices, causing the gross profit margin to decline. Expenses, including personnel expenses and sales commissions, also increased.
Not applicable.
| Item | Details |
|---|---|
| Fiscal Period Classification | Interim period (second quarter) |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 1 February 2026 to 31 July 2026 |
| Net Sales | ¥28,554 million (YoY -2.3%) |
| Operating profit | ¥232 million (YoY -75.0%) |
| Ordinary income | ¥357 million (YoY -66.7%) |
| Profit attributable to owners of the parent | ¥101 million (YoY -88.5%) |
| Total assets | ¥29,095 million |
| Net assets | ¥19,345 million |
| Cash flows from operating activities | ¥808 million |
| Cash flows from investing activities | ¥-455 million |
| Cash flows from financing activities | ¥-543 million |
| Cash and cash equivalents at end of period | ¥4,788 million |
| Full-year earnings forecast | Net Sales 610 Hundreds of millions of yen / Operating profit 7 Hundreds of millions of yen / Ordinary income 9 Hundreds of millions of yen / Net income 9 Hundreds of millions of yen |
| Revision to Earnings Forecast | Not disclosed → Net Sales 610 Hundreds of millions of yen / Operating profit 7 Hundreds of millions of yen / Ordinary income 9 Hundreds of millions of yen / Profit attributable to owners of the parent 9 Hundreds of millions of yen |
| Depreciation and amortization | ¥120 million |
| Breakdown of extraordinary income (loss) | Extraordinary income Item Gain on sale of non-current assets / Amount ¥0 million / Extraordinary loss Item Impairment Loss on Investment Securities / Amount ¥22 million |
| Disclosure regarding the going concern assumption | Not applicable. |
| Change in accounting policy | Changes due to revisions to standards No / Other changes No / Change in accounting estimate No / Restatement No |
| Changes in the scope of consolidation | New Number of companies 2 / Company name 株式会社シャルズ and one subsidiary (subsidiary name not disclosed) / Excluded Number of companies 0 / Company name Not disclosed |
| Material subsequent events | At a board meeting held on 4 September 2026, the company resolved to acquire up to 250,000 treasury shares through market purchases and other methods, with a maximum total acquisition price of ¥350 million, from 7 September through 30 November 2026. |
| Factors Behind Changes in Business Performance | Apparel wholesale revenue declined due to unseasonable weather, delays in rising temperatures and weak sales to suburban specialty stores. The increase in procurement costs resulting from higher raw material prices and the weaker yen was not sufficiently passed on through prices, causing the gross profit margin to decline. Expenses, including personnel expenses and sales commissions, also increased. |
Items this document does not state (15)
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.Apparel wholesale revenue declined due to unseasonable weather, delays in rising temperatures and weak sales to suburban specialty stores. The increase in procurement costs resulting from higher raw material prices and the weaker yen was not sufficiently passed on through prices, causing the gross profit margin to decline. Selling, general and administrative expenses, including personnel expenses and sales commissions, also increased.