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Financial results presentation369AA-tie Co.,Ltd.Information and Communications, Services and Others

Fiscal Year Ending August 2025: Financial Results Briefing Materials

For the fiscal year ending August 2025, net sales and profit increased substantially and reached record highs, driven by an increase in the number of temples and growth in visitor numbers. For the fiscal year ending August 2026, the company presented plans to increase new site openings, advertising and investment in personnel, with the aim of achieving higher sales and profit.

Worth reading
66In focus
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
553
¥ million (year-on-year increase in revenue)
Wording
Conditional
How definitive the wording is.

Contents of this document

Financial results presentation2025年8月期 通期14 items taken from the company’s own explanation
Financial Results Figures (The key points of this material are explained below)
Net Sales¥2,929 million+23.3%
Operating profit¥713 million+40.9%
Ordinary income¥705 million+39.1%
Net income¥457 million+53.9%
Gross Profit Margin68.1 % / percentage points
Operating profit margin24.3 % / percentage points
Selling, general and administrative expenses¥1,281 million
Results for the three months of the current quarter
2025年8月期 第4四半期
Net Sales
¥756 million
Operating profit
¥113 million
Quarter-on-quarter change売上高▲2.0%、営業利益▲39.7%
Full-year earnings forecast
Fiscal year ended August 2025
Net Sales
¥2,855 million
Operating profit
¥728 million
Net income for the current fiscal year
¥435 million
Fiscal year ending August 2026
Net Sales
¥3,415 million
Operating profit
¥859 million
Ordinary income
¥856 million
Net income for the current fiscal year
¥569 million
EBITDA
¥1,326 million
What the company explained in this material
Self-assessment against the planThe company's self-assessment against its own plan.
売上高は通期業績予想を上回り、営業利益は通期見込みを下回り、最終利益は上回った
Key points of the Q&AKey questions raised by investors at the briefing and the company's answers
  1. Questions 競合はいるか / Summary of response 寺院や石材店による類似事例はあるが、同社のように特定地域で集中展開し、供養以外の業務を企業負担で受託し、多様な墓を提供する企業は見当たらないと認識
  2. Questions 1寺院当たりの建立規模 / Summary of response 第1期は個別区画400～500基程度で、数年かけて販売。販売状況に応じて第2期、第3期の増設を計画
  3. Questions 完売後のメンテナンス費用 / Summary of response 契約期間中は同社が負担するが、金額的には僅少。契約満了後は寺院が継続
  4. Questions ストック収入と増益率が高い理由 / Summary of response 管理料やメンテナンス料は受け取らずストック収入はない。固定費が多く限界利益率が高いため、売上拡大時に営業利益がより大きく伸びる
  5. Questions Seasonality / Summary of response 気候の良い1Q・3Qが繁忙期、2Q・4Qが閑散期。建立費償却や賞与引当金により利益にも半期差が生じる場合がある
  6. Questions 営業利益率低下の理由 / Summary of response 九州展開初期の認知獲得、賞与引当金、戦略的な広告宣伝が主な要因
  7. Questions 今後の成長と営業利益率 / Summary of response 売上高は2桁成長、営業利益率は20～25%の確保を目指す
  8. Questions 上場の効果 / Summary of response 寺院からの信用力や個人顧客への知名度が向上し、提携相談や集客に効果があったと認識
Breakdown of Factors Affecting the ChangeReasons cited by the Company for the change in the figures.
  • 今期新規開苑寺院の売上高純増¥216 million
  • 既存開苑寺院の増収¥337 million
  • 現地見学数の増加
    Change Rate+22.4%
  • 第4四半期の営業利益減少要因
    Details長期前払費用の償却額増加、賞与引当繰入額増額、租税公課（外形標準課税）等
Assumptions Underlying the Business OutlookThe assumptions used by the company in preparing its forecast.
  • 2026年8月期の新規開苑数15 temples
  • Revenue growth16.6 %
  • 営業利益率の目標レンジ20～25
New initiatives
  • AI売上予想分析を用いた寺院ターゲット選別
  • 既存展開エリアでのドミナント戦略強化
  • 介護事業者等の終活関連企業との連携による集客
  • メディアミックスによるユーザー獲得強化
  • 新規開苑・増設、広告宣伝、人材投資の拡大
Key KPIsA metric the company considers important as a management benchmark.
  • Number of temples opened92 temples
    yoy前年比+12ヶ寺
  • Revenue per temple¥34 million
    yoyImproved
  • 開苑済展開エリア14 Prefectures
    yoy新たに関西圏に開苑
  • Cumulative number of plots supplied41,055 units
    yoy前期末比+20.7%
  • Cumulative number of customers under contract32,726 transactions
    yoy前期末比+4,996件
  • Closing Rate50% or higher
    yoyMaintained
  • 個別区画販売数17,960 units
    yoy前年比+19.7%
  • 現地見学数
    yoy前年比+22.4%
Unit price and quantity metricsThese figures show sales broken down by price and volume.
Revenue per temple
¥34 million
Closing Rate50% or higher
Financial targets
ROE
Actual results for the fiscal year ended August 202516.1 %
2026年8月期見通し17 %
Equity ratio
2025年8月末実績81.5 %
Market Size / Share
Market size for perpetual memorial graves
2017¥348 100 million
2030 forecast¥777 100 million
Growth rate2017年から2030年に+123.3%
Number of new eternal memorial cemeteries
201746,726 Engagements
2030 forecast109,450 Engagements
Growth rate+134.2%
墓市場全体の新規墓地市場規模
2017¥2,788 100 million
2030 forecast¥2,864 100 million
Growth rate+2.7%
Number of stores and locations
期末開苑寺院数
92 temples
期中の開苑数
12 temples
第4四半期の開苑数
4 temples
提携数
19 temples
Number of employees
143 people
Capital expenditures
¥881 million
Annual Dividend
Fiscal year ended August 2025
Annual dividend per share¥46
Fiscal year ending August 2026
Annual dividend per share¥54
Interim¥27
End of period¥27
Payout ratio
2026年8月期見通し40.2 %
Contents of this document
ItemDetails
Document typeFinancial results presentation
Fiscal Period Covered2025年8月期 通期
Net Sales¥2,929 million (YoY +23.3%)
Operating profit¥713 million (YoY +40.9%)
Ordinary income¥705 million (YoY +39.1%)
Net income¥457 million (YoY +53.9%)
Gross Profit Margin68.1 % / percentage points
Operating profit margin24.3 % / percentage points
Selling, general and administrative expenses¥1,281 million
Results for the three months of the current quarterSubject 2025年8月期 第4四半期 / Net Sales ¥756 million / Operating profit ¥113 million / Quarter-on-quarter change 売上高▲2.0%、営業利益▲39.7%
Full-year earnings forecastFiscal year ended August 2025 Net Sales ¥2,855 million / Operating profit ¥728 million / Net income for the current fiscal year ¥435 million / Fiscal year ending August 2026 Net Sales ¥3,415 million / Operating profit ¥859 million / Ordinary income ¥856 million / Net income for the current fiscal year ¥569 million / EBITDA ¥1,326 million
Self-assessment against the plan売上高は通期業績予想を上回り、営業利益は通期見込みを下回り、最終利益は上回った
Breakdown of Factors Affecting the ChangeFactors 今期新規開苑寺院の売上高純増 / Amount ¥216 million, Factors 既存開苑寺院の増収 / Amount ¥337 million, Factors 現地見学数の増加 / Change Rate 22.4 %, Factors 第4四半期の営業利益減少要因 / Details 長期前払費用の償却額増加、賞与引当繰入額増額、租税公課（外形標準課税）等
Key KPIsNumber of temples opened 92 temples, Revenue per temple ¥34 million, 開苑済展開エリア 14 Prefectures, Cumulative number of plots supplied 41,055 units, Cumulative number of customers under contract 32,726 transactions, Closing Rate 50% or higher, 個別区画販売数 17,960 units, 現地見学数 非開示
Unit price and quantity metricsRevenue per temple ¥34 million / 現地見学数 Not disclosed / Closing Rate 50% or higher
Number of stores and locations期末開苑寺院数 92 temples / 期中の開苑数 12 temples / 第4四半期の開苑数 4 temples / 提携数 19 temples / Number of store closures Not disclosed
Number of employees143 people
Assumptions Underlying the Business Outlook2026年8月期の新規開苑数 15 temples, Revenue growth 16.6 %, 営業利益率の目標レンジ 20～25
Financial targetsROE Actual results for the fiscal year ended August 2025 16.1 % / 2026年8月期見通し 17 % / Equity ratio 2025年8月末実績 81.5 %
Annual DividendFiscal year ended August 2025 Annual dividend per share ¥46 / Fiscal year ending August 2026 Annual dividend per share ¥54 / Interim ¥27 / End of period ¥27
Payout ratio2026年8月期見通し 40.2 %
Capital expenditures¥881 million
Market Size / ShareMarket size for perpetual memorial graves 2017 ¥348 100 million / 2030 forecast ¥777 100 million / Growth rate 2017年から2030年に+123.3% / Number of new eternal memorial cemeteries 2017 46,726 Engagements / 2030 forecast 109,450 Engagements / Growth rate +134.2% / 墓市場全体の新規墓地市場規模 2017 ¥2,788 100 million / 2030 forecast ¥2,864 100 million / Growth rate +2.7%
Key points of the Q&AQuestions 競合はいるか / Summary of response 寺院や石材店による類似事例はあるが、同社のように特定地域で集中展開し、供養以外の業務を企業負担で受託し、多様な墓を提供する企業は見当たらないと認識, Questions 1寺院当たりの建立規模 / Summary of response 第1期は個別区画400～500基程度で、数年かけて販売。販売状況に応じて第2期、第3期の増設を計画, Questions 完売後のメンテナンス費用 / Summary of response 契約期間中は同社が負担するが、金額的には僅少。契約満了後は寺院が継続, Questions ストック収入と増益率が高い理由 / Summary of response 管理料やメンテナンス料は受け取らずストック収入はない。固定費が多く限界利益率が高いため、売上拡大時に営業利益がより大きく伸びる, Questions Seasonality / Summary of response 気候の良い1Q・3Qが繁忙期、2Q・4Qが閑散期。建立費償却や賞与引当金により利益にも半期差が生じる場合がある, Questions 営業利益率低下の理由 / Summary of response 九州展開初期の認知獲得、賞与引当金、戦略的な広告宣伝が主な要因, Questions 今後の成長と営業利益率 / Summary of response 売上高は2桁成長、営業利益率は20～25%の確保を目指す, Questions 上場の効果 / Summary of response 寺院からの信用力や個人顧客への知名度が向上し、提携相談や集客に効果があったと認識
New initiativesAI売上予想分析を用いた寺院ターゲット選別, 既存展開エリアでのドミナント戦略強化, 介護事業者等の終活関連企業との連携による集客, メディアミックスによるユーザー獲得強化, 新規開苑・増設、広告宣伝、人材投資の拡大
Items this document does not state (6)
Progress against full-year forecastSegment resultsRisk amount incorporated into the outlookMedium-term management plan targetsAcquisition of treasury sharesOrders 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.

新たに19ヶ寺と提携し、12ヶ寺を開苑したことで開苑寺院数が増加したこと、既存開苑寺院の売上が伸びたこと、自社ホームページや新聞折込などによる集客強化で現地見学数が前年比22.4%増加したことが、増収の主な理由として説明されている。利益面では、売上増加に加え、固定費の比率が高く限界利益率が高いことが増益率を押し上げた。一方、2025年8月期第4四半期の営業利益減少については、長期前払費用の償却額増加、賞与引当繰入額の増額、外形標準課税などの租税公課が理由とされている。

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Fiscal Year Ending August 2025: Financial Results Briefing Materials | A-tie Co.,Ltd. (369A) timely disclosure | Komori