Worth reading
50Recurring
0–100. This measures how worthwhile something is to read, not how good or bad the company is.Direction
Improvement
Direction inferred from the company’s description.Scale
7.7
Year-on-year change in revenue (%)Wording
Conditional
How definitive the wording is.Results for this period
Interim period (second quarter)2024年9月1日〜2025年2月28日ConsolidatedIFRSNet Sales13,404¥ millionYear on year +7.7%Progress 50.1%
Operating profit1,585¥ millionYear on year +5.7%Progress 58.3%
Ordinary income1,348¥ millionYear on year +8.6%Progress 58.7%
Net income attributable to owners of the parent1,048¥ millionYear on year +11.8%Progress 63.6%
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 share119円91銭
Operating Margin11.8%
Financial position at period-end
Total assets44,700¥ million
of which net assets 16,932 ¥ millionEquity ratio 37.9%vs. prior year-end +3.3pt
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+1,790
Investment+92
Financials-2,454
Net change-572
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¥2,648 million
Segment revenueDomestic Business ¥8,771 million (YoY +14.3%), Overseas Business ¥4,638 million (YoY -2.9%)
Segment profitDomestic Business ¥1,457 million (YoY +24.3%), Overseas Business ¥127 million (YoY -61.0%)
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥26,766 million (YoY +107.5%)
Operating profit¥2,720 million (YoY +121.1%)
Ordinary income¥2,295 million (YoY +133.9%)
Net income¥1,649 million (YoY +143.4%)
Annual Dividend Forecast¥0.00 → 95円00銭以上
Payout ratioApproximately 50%
Shareholder Return Policy中長期目標として連結配当性向40%以上、2025年8月期は連結配当性向50%程度を予定
Factors Behind Changes in Business Performance
国内事業は原材料価格の高騰を受けた商品価格の見直し、スタッフの接客スキル向上等が奏功。海外事業は中国本土の景気低迷による買い控え、台湾での消費動向の変化により減収減益。
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 Not disclosed
Changes in the scope of consolidation0 additions, 0 exclusions (company names: none)
Impairment loss1百万円（対象資産：Not disclosed）
Depreciation and amortization¥1,102 million (depreciation and amortization)
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingNo
Issued Shares at Period-End8,747,143 shares
Treasury Shares at Period-End0 shares
| Item | Details |
|---|---|
| Fiscal Period Classification | Interim period (second quarter) |
| Accounting standards | IFRS |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 2024年9月1日〜2025年2月28日 |
| Net Sales | ¥13,404 million (YoY +7.7%) |
| Operating profit | ¥1,585 million (YoY +5.7%) |
| Ordinary income | ¥1,348 million (YoY +8.6%) |
| Profit attributable to owners of the parent | ¥1,048 million (YoY +11.8%) |
| Net income per share | 119円91銭 |
| Operating Margin | 11.8% |
| Equity ratio | End of the current fiscal period 37.9% / End of previous period 34.6% |
| Total assets | ¥44,700 million |
| Net assets | ¥16,932 million |
| Cash flows from operating activities | ¥1,790 million |
| Cash flows from investing activities | ¥92 million |
| Cash flows from financing activities | ¥-2,454 million |
| Cash and cash equivalents at end of period | ¥2,648 million |
| Full-year earnings forecast | Net Sales ¥26,766 million (YoY +107.5%) / Operating profit ¥2,720 million (YoY +121.1%) / Ordinary income ¥2,295 million (YoY +133.9%) / Net income ¥1,649 million (YoY +143.4%) |
| Annual Dividend Forecast | ¥0.00 → 95円00銭以上 |
| Payout ratio | Approximately 50% |
| Shareholder Return Policy | 中長期目標として連結配当性向40%以上、2025年8月期は連結配当性向50%程度を予定 |
| Segment revenue | Domestic Business ¥8,771 million (YoY +14.3%), Overseas Business ¥4,638 million (YoY -2.9%) |
| Segment profit | Domestic Business ¥1,457 million (YoY +24.3%), Overseas Business ¥127 million (YoY -61.0%) |
| Depreciation and amortization | ¥1,102 million (depreciation and amortization) |
| Impairment loss | 1百万円（対象資産：Not disclosed） |
| Disclosure regarding the going concern assumption | No applicable matters. |
| Change in accounting policy | Changes due to revisions to standards No / Other changes No / Change in accounting estimate No / Restatement Not disclosed |
| Changes in the scope of consolidation | 0 additions, 0 exclusions (company names: none) |
| Availability of Supplementary Financial Results Materials | No |
| Availability of Financial Results Briefing | No |
| Issued Shares at Period-End | 8,747,143 shares |
| Treasury Shares at Period-End | 0 shares |
| Factors Behind Changes in Business Performance | 国内事業は原材料価格の高騰を受けた商品価格の見直し、スタッフの接客スキル向上等が奏功。海外事業は中国本土の景気低迷による買い控え、台湾での消費動向の変化により減収減益。 |
Items this document does not state (5)
Revision to Earnings ForecastRegional salesOrders received and order backlogBreakdown of extraordinary income (loss)Material 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.国内事業では原材料価格の高騰を受けた商品価格の見直しやスタッフの接客スキル向上が奏功した。一方、海外事業では中国本土の景気低迷による買い控えや台湾での消費動向の変化が業績の重しとなった。
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.