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Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending August 2026 [IFRS] (Consolidated)

For the interim period of the fiscal year ending August 2026, revenue and operating profit exceeded the prior-year period, driven by product price revisions, marketing initiatives and new store openings. While the full-year earnings forecasts remain unchanged, the annual dividend forecast has been increased from ¥105 in the previous fiscal year to ¥120.

Worth reading
43Recurring
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
41
Year-on-year change in operating income (%)
Wording
Conditional
How definitive the wording is.

Results for this period

Interim period (second quarter)1 September 2025–28 February 2026ConsolidatedIFRS
Net Sales15,391¥ millionYear on year +14.8%Progress 51.3%
Operating profit2,236¥ millionYear on year +41.0%Progress 61.3%
Ordinary income2,073¥ millionYear on year +53.8%Progress 64.8%
Net income attributable to owners of the parent1,466¥ millionYear on year +39.8%Progress 67.6%

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 share¥167.67
Financial position at period-end
Total assets48,290¥ million
of which net assets 20,040 ¥ millionEquity ratio 41.4%vs. prior year-end +2.2pt

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.

Cash inflows and outflows
Operating+2,763
Investment-76
Financials-2,453
Net change+234

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¥4,032 million
Segment revenue
Domestic Business10,01565.1%
Overseas operations5,37734.9%
Segment profit
Domestic Business1,74478.0%
Overseas operations49222.0%
Regional sales
Domestic10,01565.1%
Overseas expansion5,37734.9%
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥30,000 million (YoY +7.1%)
Operating profit¥3,650 million (YoY +16.5%)
Ordinary income¥3,200 million (YoY +17.1%)
Net income¥2,170 million (YoY +21.5%)
Annual Dividend Forecast¥105 → ¥120
Factors Behind Changes in Business Performance

Performance improved in Japan due to higher average spending per customer following product price revisions and an increase in customer numbers from marketing initiatives. Overseas performance benefited from a review of marketing initiatives, reinforcement of the sales structure and the opening of a new store in Zhengzhou in November 2025.

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 consolidationNew Number of companies 1 / Company name Primo Diamond Malaysia Sdn. Bhd. / Excluded Number of companies 0 / Company name Not disclosed
Impairment loss-
Depreciation and amortization¥965 million
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingWhether applicable Yes / Subject person Institutional investors and analysts
Issued Shares at Period-End8,747,143 shares
Treasury Shares at Period-End0 shares
Results for this period
ItemDetails
Fiscal Period ClassificationInterim period (second quarter)
Accounting standardsIFRS
Consolidated / non-consolidatedConsolidated
Period Covered1 September 2025–28 February 2026
Net Sales¥15,391 million (YoY +14.8%)
Operating profit¥2,236 million (YoY +41.0%)
Ordinary income¥2,073 million (YoY +53.8%)
Profit attributable to owners of the parent¥1,466 million (YoY +39.8%)
Net income per share¥167.67
Equity ratioEnd of the current fiscal period 41.4 / End of previous period 39.2
Total assets¥48,290 million
Net assets¥20,040 million
Cash flows from operating activities¥2,763 million
Cash flows from investing activities¥-76 million
Cash flows from financing activities¥-2,453 million
Cash and cash equivalents at end of period¥4,032 million
Full-year earnings forecastNet Sales ¥30,000 million (YoY +7.1%) / Operating profit ¥3,650 million (YoY +16.5%) / Ordinary income ¥3,200 million (YoY +17.1%) / Net income ¥2,170 million (YoY +21.5%)
Annual Dividend Forecast¥105 → ¥120
Segment revenueSegment Domestic Business / Net Sales ¥10,015 million / Year-on-year (%) ¥14.2 million, Segment Overseas operations / Net Sales ¥5,377 million / Year-on-year (%) ¥15.9 million
Segment profitSegment Domestic Business / Segment profit ¥1,744 million / Year-on-year (%) ¥19.6 million, Segment Overseas operations / Segment profit ¥492 million / Year-on-year (%) ¥284.8 million
Regional salesRegion Domestic / Net Sales ¥10,015 million / Year-on-year (%) ¥14.2 million, Region Overseas expansion / Net Sales ¥5,377 million / Year-on-year (%) ¥15.9 million
Depreciation and amortization¥965 million
Impairment loss-
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 Not disclosed
Changes in the scope of consolidationNew Number of companies 1 / Company name Primo Diamond Malaysia Sdn. Bhd. / Excluded Number of companies 0 / Company name Not disclosed
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingWhether applicable Yes / Subject person Institutional investors and analysts
Issued Shares at Period-End8,747,143 shares
Treasury Shares at Period-End0 shares
Factors Behind Changes in Business PerformancePerformance improved in Japan due to higher average spending per customer following product price revisions and an increase in customer numbers from marketing initiatives. Overseas performance benefited from a review of marketing initiatives, reinforcement of the sales structure and the opening of a new store in Zhengzhou in November 2025.
Items this document does not state (7)
Operating MarginRevision to Earnings ForecastPayout ratioShareholder Return PolicyOrders 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.

In Japan, higher average spending per customer following product price revisions and an increase in customer numbers from marketing initiatives contributed to performance growth. Overseas, a review of marketing initiatives, reinforcement of the sales structure and the opening of a new store in Zhengzhou also contributed. Meanwhile, during periods when rising precious metal prices preceded product price revisions, they put downward pressure on gross profit.

How to read this page

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Corrections happenIf the company reissues this disclosure, the page is rebuilt from the corrected version and the revision number moves up.
Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending August 2026 [IFRS] (Consolidated) | Primo Global Holdings Co.,Ltd. (367A) timely disclosure | Komori