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Earnings3607KURAUDIA HOLDINGS CO.,LTD.Materials and Chemicals

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

For the fiscal year ended August 2026, revenue increased slightly, while operating income, ordinary income and net income increased significantly. For the fiscal year ending August 2027, revenue of ¥14,700 million and operating income of ¥750 million are forecast.

Worth reading
54Recurring
Scored from 5 of 6 sections
Direction
Improvement
Direction inferred from the company’s description.
Scale
57.2
%
Wording
Definitive
How definitive the wording is.

Results for this period

Full year1 September 2025–31 August 2026ConsolidatedJapanese GAAP
Net Sales13,880¥ millionYear on year +2.1%Progress 94.4%
Operating profit632¥ millionYear on year +57.2%Progress 84.3%
Ordinary income668¥ millionYear on year +60.4%Progress 89.1%
Net income attributable to owners of the parent423¥ millionYear on year +35.7%Progress 76.9%

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¥46.84
Operating Margin4.6%
Financial position at period-end
Total assets12,972¥ million
of which net assets 4,374 ¥ millionEquity ratio 33.7%vs. prior year-end +2.3pt

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+999
Investment-391
Financials-687
Net change-79

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¥1,800 million
Outlook and shareholder returns
Full-year earnings forecast
Period Covered1 September 2026 to 31 August 2027
Net Sales¥14,700 million (YoY +5.9%)
Operating profit¥750 million (YoY +18.6%)
Ordinary income¥750 million (YoY +12.2%)
Net income¥550 million (YoY +29.8%)
Annual Dividend Forecast¥12 → ¥10(-16.7%)
Payout ratioFiscal year ending August 2026 25.6% / Forecast for the fiscal year ending August 2027 16.5%
Shareholder Return PolicyStable dividend policy (no numerical targets stated)
Factors Behind Changes in Business Performance

Revenue from the wedding venue business, including "SOMBREUIL TOKYO" and "Tokyo Daijingu Daijingu Kaikan," contributed to results. Operating income and ordinary income increased due to higher revenue from costume-related income and wedding venue operating income, which have low cost ratios. Although a business restructuring loss was recorded in connection with the discontinuation of operations at the Qingdao factory, net income attributable to owners of the parent also increased due in part to the deferred income tax benefit.

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 Yes修正再表示 No
Changes in the scope of consolidationNew 0 / Excluded 0 / Company name None
Material subsequent eventsNo applicable matters.
Impairment loss¥35,320 thousand
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of non-current assets ¥2,768 thousand, Insurance surrender value ¥26 thousand / Extraordinary loss Impairment Losses ¥35,320 thousand, Loss on Disposal of Fixed Assets ¥574 thousand, Business restructuring loss ¥163,142 thousand, Loss on cancellation of insurance policies ¥123 thousand
Depreciation and amortization¥368 million
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingYes (for institutional investors)
Issued Shares at Period-End9,689,200 shares
Treasury Shares at Period-End625,960 shares
Results for this period
ItemDetails
Fiscal Period ClassificationFull year
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 September 2025–31 August 2026
Net Sales¥13,880 million (YoY +2.1%)
Operating profit¥632 million (YoY +57.2%)
Ordinary income¥668 million (YoY +60.4%)
Profit attributable to owners of the parent¥423 million (YoY +35.7%)
Net income per share¥46.84
Operating Margin4.6%
Equity ratioEnd of the current fiscal period 33.7% / End of previous period 31.4%
Total assets¥12,972 million
Net assets¥4,374 million
Cash flows from operating activities¥999 million
Cash flows from investing activities¥-391 million
Cash flows from financing activities¥-687 million
Cash and cash equivalents at end of period¥1,800 million
Full-year earnings forecastPeriod Covered 1 September 2026 to 31 August 2027 / Net Sales ¥14,700 million (YoY +5.9%) / Operating profit ¥750 million (YoY +18.6%) / Ordinary income ¥750 million (YoY +12.2%) / Net income ¥550 million (YoY +29.8%)
Annual Dividend Forecast¥12 → ¥10(-16.7%)
Payout ratioFiscal year ending August 2026 25.6% / Forecast for the fiscal year ending August 2027 16.5%
Shareholder Return PolicyStable dividend policy (no numerical targets stated)
Depreciation and amortization¥368 million
Impairment loss¥35,320 thousand
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of non-current assets ¥2,768 thousand, Insurance surrender value ¥26 thousand / Extraordinary loss Impairment Losses ¥35,320 thousand, Loss on Disposal of Fixed Assets ¥574 thousand, Business restructuring loss ¥163,142 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 Yes / Restatement No
Changes in the scope of consolidationNew 0 / Excluded 0 / Company name None
Material subsequent eventsNo applicable matters.
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingYes (for institutional investors)
Issued Shares at Period-End9,689,200 shares
Treasury Shares at Period-End625,960 shares
Factors Behind Changes in Business PerformanceRevenue from the wedding venue business, including "SOMBREUIL TOKYO" and "Tokyo Daijingu Daijingu Kaikan," contributed to results. Operating income and ordinary income increased due to higher revenue from costume-related income and wedding venue operating income, which have low cost ratios. Although a business restructuring loss was recorded in connection with the discontinuation of operations at the Qingdao factory, net income attributable to owners of the parent also increased due in part to the deferred income tax benefit.
Items this document does not state (5)
Revision to Earnings ForecastSegment revenueSegment profitRegional salesOrders received and order backlog

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.

Revenue from the wedding venue business, including "SOMBREUIL TOKYO" and "Tokyo Daijingu Daijingu Kaikan," which began operations in April 2026, contributed to results. Revenue increased from costume-related income and wedding venue operating income, which have low cost ratios, driving profit growth. Although a business restructuring loss of ¥163 million was recorded in connection with the discontinuation of operations at the Qingdao factory, net income increased due in part to the recognition of a ¥114 million deferred income tax benefit.

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