Komori
Earnings3557UNITED&COLLECTIVE CO.LTD.Retail

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

For the interim period of the fiscal year ending February 2027, revenue increased only 0.2% year on year, while operating income/loss shifted from a ¥57 million profit to a ¥54 million loss, and ordinary and net income/loss also fell into the red. The full-year earnings forecast was revised, while the dividend forecast was left undecided.

Worth reading
63In 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
-53.922
¥ million
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 Sales3,327¥ millionYear on year +0.2%Progress 50.8%
Operating profit-53¥ million
Ordinary income-77¥ million
Net income attributable to owners of the parent-122¥ 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-¥27.11
Financial position at period-end
Total assets3,547¥ million
of which net assets 305 ¥ millionEquity ratio 7.7%vs. prior year-end -5.0pt

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+50,706
Investment-115,288
Financials-285,871
Net change-350,453

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¥1,168,413 thousand
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥6,550 million (YoY +1.4%)
Operating profit¥-48 million
Ordinary income¥-88 million
Net income¥-131 million
Revision to Earnings ForecastNot disclosed → Net Sales ¥6,550 million / Operating profit ¥-48 million / Ordinary income ¥-88 million / Net income ¥-131 million
Annual Dividend Forecast¥0 → To be determined
Factors Behind Changes in Business Performance

A challenging environment, including persistently high raw material and energy prices, consumers' preference to save due to rising prices, labor shortages and rising labor costs. The company implemented pricing initiatives, sales promotions such as all-you-can-eat-and-drink offerings, daytime sales of night-only products, and sales of limited-time products.

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 eventsOn 3 September 2026, the company acquired and cancelled 100 Class A preferred shares. The total acquisition price was ¥101.711 million, leaving 400 shares outstanding after the acquisition. Capital surplus and net assets decreased by ¥101.711 million.
Impairment loss¥18.791 million (subject asset: Not disclosed)
Breakdown of extraordinary income (loss)Extraordinary income Item Gain on sale of non-current assets / Amount ¥3,000 thousand / Extraordinary loss Item Impairment Losses / Amount ¥18,791 thousand, Item Loss on Disposal of Fixed Assets / Amount ¥486 thousand, Item Loss on closure of stores / Amount ¥3,515 thousand
Depreciation and amortization¥97,466 thousand
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingNo (attendees: Not disclosed)
Issued Shares at Period-End4,954,300 shares
Treasury Shares at Period-End180 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¥3,327 million (YoY +0.2%)
Operating profit¥-53 million
Ordinary income¥-77 million
Profit attributable to owners of the parent¥-122 million
Net income per share-¥27.11
Equity ratioEnd of the current fiscal period 7.7 % / End of previous period 12.7 %
Total assets¥3,547 million
Net assets¥305 million
Cash flows from operating activities¥50,706 thousand
Cash flows from investing activities¥-115,288 thousand
Cash flows from financing activities¥-285,871 thousand
Cash and cash equivalents at end of period¥1,168,413 thousand
Full-year earnings forecastNet Sales ¥6,550 million (YoY +1.4%) / Operating profit ¥-48 million / Ordinary income ¥-88 million / Net income ¥-131 million
Revision to Earnings ForecastNot disclosed → Net Sales ¥6,550 million / Operating profit ¥-48 million / Ordinary income ¥-88 million / Net income ¥-131 million
Annual Dividend Forecast¥0 → To be determined
Depreciation and amortization¥97,466 thousand
Impairment loss¥18.791 million (subject asset: Not disclosed)
Breakdown of extraordinary income (loss)Extraordinary income Item Gain on sale of non-current assets / Amount ¥3,000 thousand / Extraordinary loss Item Impairment Losses / Amount ¥18,791 thousand, Item Loss on Disposal of Fixed Assets / Amount ¥486 thousand, Item Loss on closure of stores / Amount ¥3,515 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 eventsOn 3 September 2026, the company acquired and cancelled 100 Class A preferred shares. The total acquisition price was ¥101.711 million, leaving 400 shares outstanding after the acquisition. Capital surplus and net assets decreased by ¥101.711 million.
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingNo (attendees: Not disclosed)
Issued Shares at Period-End4,954,300 shares
Treasury Shares at Period-End180 shares
Factors Behind Changes in Business PerformanceA challenging environment, including persistently high raw material and energy prices, consumers' preference to save due to rising prices, labor shortages and rising labor costs. The company implemented pricing initiatives, sales promotions such as all-you-can-eat-and-drink offerings, daytime sales of night-only products, and sales of limited-time products.
Items this document does not state (8)
Operating MarginPayout 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 explained that it undertook pricing initiatives, sales promotions and extended selling hours amid continued challenging business conditions, including persistently high raw material and energy prices, rising labor costs, consumers' preference to save, and labor shortages.

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 Second Quarter (Interim Period) of the Fiscal Year Ending February 2027 [Japanese GAAP] (Non-consolidated) | UNITED&COLLECTIVE CO.LTD. (3557) timely disclosure | Komori