Komori
Earnings3557UNITED&COLLECTIVE CO.LTD.Retail

Summary of Financial Results for the Fiscal Year Ended February 2026 [Japanese GAAP] (Non-consolidated)

For the fiscal year ended February 2026, revenue decreased 0.5%, operating income turned from a profit of ¥115.6 million to a loss of ¥15.9 million, and net loss was ¥227.5 million. For the fiscal year ending February 2027, the company forecasts a return to profitability, with operating income of ¥58 million.

Worth reading
57In focus
0–100. This measures how worthwhile something is to read, not how good or bad the company is.
Direction
Deterioration
Direction inferred from the company’s description.
Scale
-227.518
¥ millions (net income)
Wording
Conditional
How definitive the wording is.

Results for this period

Full year1 March 2025–28 February 2026Non-consolidated (standalone)Japanese GAAP
Net Sales6,460¥ millionYear on year -0.5%Progress 92.8%
Operating profit-15¥ million
Ordinary income-48¥ million
Net income attributable to owners of the parent-227¥ million

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-¥52.35
Operating Margin△0.2%
Financial position at period-end
Total assets3,891¥ million
of which net assets 527 ¥ millionEquity ratio 12.7%vs. prior year-end +4.8pt

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+199
Investment-602
Financials+241
Net change-162

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.

Cash and cash equivalents at end of period¥1,318 million
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥6,960 million (YoY +7.7%)
Operating profit¥58 million
Ordinary income¥23 million
Net income¥2 million
Annual Dividend Forecast¥0.00 → Undecided
Factors Behind Changes in Business Performance

Customer traffic in the second half of the fiscal year fell below the previous year's level due to persistently high raw material prices, increases in food prices, higher labor costs caused by labor shortages, and the impact of price revisions resulting from rising prices. At the same time, the company implemented initiatives to emphasize value for money, strengthen its product offering, open new stores, and optimize store operating costs.

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 eventsNot applicable.
Impairment loss¥236,900 thousand
Breakdown of extraordinary income (loss)Extraordinary income Operating compensation income ¥122,358 thousand / Extraordinary loss Impairment Losses ¥236,900 thousand, Loss on Disposal of Fixed Assets ¥4,240 thousand, Loss on closure of stores ¥1,529 thousand
Depreciation and amortization¥235,597 thousand
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingNo
Issued Shares at Period-End4,954,300 Shares
Treasury Shares at Period-End180 Shares
Results for this period
ItemDetails
Fiscal Period ClassificationFull year
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedNon-consolidated (standalone)
Period Covered1 March 2025–28 February 2026
Net Sales¥6,460 million (YoY -0.5%)
Operating profit¥-15 million
Ordinary income¥-48 million
Profit attributable to owners of the parent¥-227 million
Net income per share-¥52.35
Operating Margin△0.2%
Equity ratioEnd of the current fiscal period 12.7 / End of previous period 7.9
Total assets¥3,891 million
Net assets¥527 million
Cash flows from operating activities¥199 million
Cash flows from investing activities¥-602 million
Cash flows from financing activities¥241 million
Cash and cash equivalents at end of period¥1,318 million
Full-year earnings forecastNet Sales ¥6,960 million (YoY +7.7%) / Operating profit ¥58 million / Ordinary income ¥23 million / Net income ¥2 million
Annual Dividend Forecast¥0.00 → Undecided
Depreciation and amortization¥235,597 thousand
Impairment loss¥236,900 thousand
Breakdown of extraordinary income (loss)Extraordinary income Operating compensation income ¥122,358 thousand / Extraordinary loss Impairment Losses ¥236,900 thousand, Loss on Disposal of Fixed Assets ¥4,240 thousand, Loss on closure of stores ¥1,529 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 eventsNot applicable.
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingNo
Issued Shares at Period-End4,954,300 Shares
Treasury Shares at Period-End180 Shares
Factors Behind Changes in Business PerformanceCustomer traffic in the second half of the fiscal year fell below the previous year's level due to persistently high raw material prices, increases in food prices, higher labor costs caused by labor shortages, and the impact of price revisions resulting from rising prices. At the same time, the company implemented initiatives to emphasize value for money, strengthen its product offering, open new stores, and optimize store operating costs.
Items this document does not state (8)
Revision to Earnings ForecastPayout ratioShareholder Return PolicySegment revenueSegment profitRegional salesOrders received and order backlogChanges 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.

The company cited persistently high raw material prices, increases in food prices, higher labor costs due to labor shortages, sluggish personal consumption caused by stagnant real wage growth, and a decline in customer traffic in the second half of the fiscal year following price revisions. It also implemented initiatives to emphasize value for money, strengthen its product offering, open new stores, and optimize store operating costs.

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 Fiscal Year Ended February 2026 [Japanese GAAP] (Non-consolidated) | UNITED&COLLECTIVE CO.LTD. (3557) timely disclosure | Komori