Komori
Earnings3550STUDIO ATAO Co.,Ltd.Retail

Summary of Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending February 2027 [Japanese GAAP] (Non-consolidated)

During the interim period, net sales increased 5.3% year on year, while operating profit decreased 7.0%. Full-year earnings forecasts and annual dividend forecasts remain unchanged.

Worth reading
50Recurring
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
5.3
Year-on-year change in revenue (%)
Wording
Conditional
How definitive the wording is.

Results for this period

Interim period (second quarter)1 March 2026 to 31 August 2026Non-consolidated (standalone)Japanese GAAP
Net Sales1,959¥ millionYear on year +5.3%Progress 43.5%
Operating profit99¥ millionYear on year -7.0%Progress 30.0%
Ordinary income104¥ millionYear on year -3.3%Progress 31.0%
Net income attributable to owners of the parent69¥ millionYear on year +2.0%Progress 31.4%

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¥4.99
Financial position at period-end
Total assets3,079¥ million
of which net assets 2,589 ¥ millionEquity ratio 84.1%vs. prior year-end +2.8pt

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-80,364
Investment-79,898
Financials-68,231
Net change-228,493

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¥1,592,998 thousand
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥4,500 million (YoY +9.1%)
Operating profit¥330 million (YoY +37.9%)
Ordinary income¥335 million (YoY +37.8%)
Net income¥220 million (YoY +45.2%)
Annual Dividend Forecast¥5 → ¥5(0.0%)
Factors Behind Changes in Business Performance

Net sales increased due to stronger sales promotions and social media activities, an expanded product lineup, new store openings and store relocations, and stronger OMO initiatives across e-commerce and stores, while operating profit decreased due to temporary costs associated with stronger promotional activities, new store openings and store relocations.

Disclosure regarding the going concern assumption

No applicable matters

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 eventsNo applicable matters.
Depreciation and amortization¥26,371 thousand
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingNo
Issued Shares at Period-End14,037,000 Shares
Treasury Shares at Period-End178,596 Shares
Results for this period
ItemDetails
Fiscal Period ClassificationInterim period (second quarter)
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedNon-consolidated (standalone)
Period Covered1 March 2026 to 31 August 2026
Net Sales¥1,959 million (YoY +5.3%)
Operating profit¥99 million (YoY -7.0%)
Ordinary income¥104 million (YoY -3.3%)
Profit attributable to owners of the parent¥69 million (YoY +2.0%)
Net income per share¥4.99
Equity ratioEnd of the current fiscal period 84.1 / End of previous period 81.3
Total assets¥3,079 million
Net assets¥2,589 million
Cash flows from operating activities¥-80,364 thousand
Cash flows from investing activities¥-79,898 thousand
Cash flows from financing activities¥-68,231 thousand
Cash and cash equivalents at end of period¥1,592,998 thousand
Full-year earnings forecastNet Sales ¥4,500 million (YoY +9.1%) / Operating profit ¥330 million (YoY +37.9%) / Ordinary income ¥335 million (YoY +37.8%) / Net income ¥220 million (YoY +45.2%)
Annual Dividend Forecast¥5 → ¥5(0.0%)
Depreciation and amortization¥26,371 thousand
Disclosure regarding the going concern assumptionNo applicable matters
Change in accounting policyChanges due to revisions to standards No / Other changes No / Change in accounting estimate No / Restatement No
Material subsequent eventsNo applicable matters.
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingNo
Issued Shares at Period-End14,037,000 Shares
Treasury Shares at Period-End178,596 Shares
Factors Behind Changes in Business PerformanceNet sales increased due to stronger sales promotions and social media activities, an expanded product lineup, new store openings and store relocations, and stronger OMO initiatives across e-commerce and stores, while operating profit decreased due to temporary costs associated with stronger promotional activities, new store openings and store relocations.
Items this document does not state (11)
Operating MarginRevision to Earnings ForecastPayout 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.

Net sales increased due to stronger sales promotions and social media activities, the launch of new products, new store openings and store relocations, and stronger OMO initiatives across e-commerce and stores. Meanwhile, temporary costs associated with stronger promotional activities, new store openings and store relocations weighed on operating profit.

How to read this page

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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 February 2027 [Japanese GAAP] (Non-consolidated) | STUDIO ATAO Co.,Ltd. (3550) timely disclosure | Komori