Komori
Earnings3557UNITED&COLLECTIVE CO.LTD.Retail

First-Quarter Financial Results for the Fiscal Year Ending February 2027 [Japanese GAAP] (Non-Consolidated)

In the 1st quarter, net sales were broadly in line with the same period of the previous year, while operating profit nearly disappeared and both ordinary income and net income turned to losses. Gross profit declined due to the impact of price revisions, while increases in recruitment and personnel expenses and sales promotion expenses also weighed on profit.

Worth reading
44Recurring
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
98.7
% (year-on-year decline in operating income)
Wording
Conditional
How definitive the wording is.

Results for this period

First quarter1 March 2026–31 May 2026Non-consolidated (standalone)Japanese GAAP
Net Sales1,741¥ millionYear on year -0.2%Progress 25.0%
Operating profit1¥ millionYear on year -98.7%Progress 1.7%
Ordinary income-12¥ million
Net income attributable to owners of the parent-5¥ 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¥(2.32)
Financial position at period-end
Total assets3,925¥ million
of which net assets 521 ¥ millionEquity ratio 12.5%vs. prior year-end -0.2pt

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.

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

Operating profit fell below the same period of the previous year due to gross profit falling below the same period of the previous year as a result of the impact of price revisions and other factors, as well as increases in recruitment-related and personnel expenses associated with stepped-up hiring and sales promotion expenses associated with enhanced sales promotion initiatives, among other factors.

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.
Impairment loss¥258 thousand
Breakdown of extraordinary income (loss)Extraordinary income Not disclosed / Extraordinary loss Impairment Losses ¥258 thousand, Loss on closure of stores ¥54 thousand
Depreciation and amortization¥45,822 thousand
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingWhether applicable No / Subject person Not disclosed
Issued Shares at Period-End4,954,300 shares
Treasury Shares at Period-End180 shares
Results for this period
ItemDetails
Fiscal Period ClassificationFirst quarter
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedNon-consolidated (standalone)
Period Covered1 March 2026–31 May 2026
Net Sales¥1,741 million (YoY -0.2%)
Operating profit¥1 million (YoY -98.7%)
Ordinary income¥-12 million
Profit attributable to owners of the parent¥-5 million
Net income per share¥(2.32)
Equity ratioEnd of the current fiscal period 12.5% / End of previous period 12.7%
Total assets¥3,925 million
Net assets¥521 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¥45,822 thousand
Impairment loss¥258 thousand
Breakdown of extraordinary income (loss)Extraordinary income Not disclosed / Extraordinary loss Impairment Losses ¥258 thousand, Loss on closure of stores ¥54 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 MaterialsNo
Availability of Financial Results BriefingWhether applicable No / Subject person Not disclosed
Issued Shares at Period-End4,954,300 shares
Treasury Shares at Period-End180 shares
Factors Behind Changes in Business PerformanceOperating profit fell below the same period of the previous year due to gross profit falling below the same period of the previous year as a result of the impact of price revisions and other factors, as well as increases in recruitment-related and personnel expenses associated with stepped-up hiring and sales promotion expenses associated with enhanced sales promotion initiatives, among other factors.
Items this document does not state (13)
Operating MarginCash flows from operating activitiesCash flows from investing activitiesCash flows from financing activitiesCash and cash equivalents at end of periodRevision 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 gross profit falling below the same period of the previous year due to the impact of price revisions and other factors, increases in recruitment-related and personnel expenses associated with stepped-up hiring, and increases in sales promotion expenses associated with enhanced sales promotion initiatives, among other factors.

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.
First-Quarter Financial Results for the Fiscal Year Ending February 2027 [Japanese GAAP] (Non-Consolidated) | UNITED&COLLECTIVE CO.LTD. (3557) timely disclosure | Komori