Komori
Earnings3607KURAUDIA HOLDINGS CO.,LTD.Materials and Chemicals

Financial Results for the Third Quarter of the Fiscal Year Ending August 2026 [Japanese GAAP] (Consolidated)

For the cumulative third quarter, revenue increased 3.5% year on year and operating profit increased 55.5%, resulting in higher revenue and a substantial increase in profit. The full-year earnings forecasts and dividend forecast remain unchanged.

Worth reading
40Recurring
Scored from 5 of 6 sections
Direction
Improvement
Direction inferred from the company’s description.
Scale
55.5
Year-on-year change in operating profit (%)
Wording
Conditional
How definitive the wording is.

Results for this period

Third quarter1 September 2025 to 31 May 2026ConsolidatedJapanese GAAP
Net Sales11,148¥ millionYear on year +3.5%Progress 78.0%
Operating profit1,142¥ millionYear on year +55.5%Progress 253.8%
Ordinary income1,185¥ millionYear on year +60.0%Progress 275.6%
Net income attributable to owners of the parent928¥ millionYear on year +46.3%Progress 265.1%

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¥102.64
Financial position at period-end
Total assets13,460¥ million
of which net assets 4,878 ¥ millionEquity ratio 36.2%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+1,329,421
Investment-260,843
Financials-720,488
Net change+348,090

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¥2,225,193 thousand
Segment revenueReportable segments Segment information omitted because the Company has a single reportable segment / Business Wholesale business ¥2,354 million (YoY +3.4%) / Consumer business ¥8,794 million (YoY +3.5%)
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥14,300 million (YoY +5.2%)
Operating profit¥450 million (YoY +11.9%)
Ordinary income¥430 million (YoY +3.1%)
Net income¥350 million (YoY +12.1%)
Revision to Earnings ForecastNet Sales 14,300 / Operating profit 450 / Ordinary income 430 / Net income 350 → Net Sales 14,300 / Operating profit 450 / Ordinary income 430 / Net income 350(No)
Annual Dividend Forecast¥10 → ¥10(0.0%)
Factors Behind Changes in Business Performance

Although the resort wedding business struggled, revenue from the French restaurant Sombreuil and Tokyo Daijingu Daijingu Kaikan, which began operations in April 2026, contributed to results. The increase in profit resulted from higher revenue from apparel-related income and wedding venue operations, both of which have low cost ratios, while cost of sales did not increase in proportion to the increase in revenue.

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
Changes in the scope of consolidationNew 0 / Excluded 0 / Company name None
Impairment loss¥12,954 thousand
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of non-current assets ¥1,921 thousand, Insurance surrender value ¥26 thousand / Extraordinary loss Impairment Losses ¥12,954 thousand, Loss on Disposal of Fixed Assets ¥34 thousand, Loss on cancellation of insurance policies ¥123 thousand
Depreciation and amortization¥265,197 thousand
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingNone (対象者:Not disclosed)
Issued Shares at Period-End9,689,200
Treasury Shares at Period-End625,960
Results for this period
ItemDetails
Fiscal Period ClassificationThird quarter
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 September 2025 to 31 May 2026
Net Sales¥11,148 million (YoY +3.5%)
Operating profit¥1,142 million (YoY +55.5%)
Ordinary income¥1,185 million (YoY +60.0%)
Profit attributable to owners of the parent¥928 million (YoY +46.3%)
Net income per share¥102.64
Equity ratioEnd of the current fiscal period 36.2 / End of previous period 31.4
Total assets¥13,460 million
Net assets¥4,878 million
Cash flows from operating activities¥1,329,421 thousand
Cash flows from investing activities¥-260,843 thousand
Cash flows from financing activities¥-720,488 thousand
Cash and cash equivalents at end of period¥2,225,193 thousand
Full-year earnings forecastNet Sales ¥14,300 million (YoY +5.2%) / Operating profit ¥450 million (YoY +11.9%) / Ordinary income ¥430 million (YoY +3.1%) / Net income ¥350 million (YoY +12.1%)
Revision to Earnings ForecastNet Sales 14,300 / Operating profit 450 / Ordinary income 430 / Net income 350 → Net Sales 14,300 / Operating profit 450 / Ordinary income 430 / Net income 350(No)
Annual Dividend Forecast¥10 → ¥10(0.0%)
Segment revenueReportable segments Segment information omitted because the Company has a single reportable segment / Business Wholesale business ¥2,354 million (YoY +3.4%) / Consumer business ¥8,794 million (YoY +3.5%)
Depreciation and amortization¥265,197 thousand
Impairment loss¥12,954 thousand
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of non-current assets ¥1,921 thousand, Insurance surrender value ¥26 thousand / Extraordinary loss Impairment Losses ¥12,954 thousand, Loss on Disposal of Fixed Assets ¥34 thousand, Loss on cancellation of insurance policies ¥123 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
Changes in the scope of consolidationNew 0 / Excluded 0 / Company name None
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingNone (対象者:Not disclosed)
Issued Shares at Period-End9,689,200
Treasury Shares at Period-End625,960
Factors Behind Changes in Business PerformanceAlthough the resort wedding business struggled, revenue from the French restaurant Sombreuil and Tokyo Daijingu Daijingu Kaikan, which began operations in April 2026, contributed to results. The increase in profit resulted from higher revenue from apparel-related income and wedding venue operations, both of which have low cost ratios, while cost of sales did not increase in proportion to the increase in revenue.
Items this document does not state (7)
Operating MarginPayout ratioShareholder Return PolicySegment profitRegional salesOrders received and order backlogMaterial subsequent events

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.

Although the resort wedding business struggled, revenue from the French restaurant Sombreuil and Tokyo Daijingu Daijingu Kaikan, which began operations in April 2026, contributed to results. The increase in profit was attributed to higher revenue from apparel-related income and wedding venue operations, both of which have low cost ratios, while cost of sales did not increase in proportion to the increase in revenue.

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Financial Results for the Third Quarter of the Fiscal Year Ending August 2026 [Japanese GAAP] (Consolidated) | KURAUDIA HOLDINGS CO.,LTD. (3607) timely disclosure | Komori