Komori
Occurring Fact37264Cs HD Co.,Ltd.Retail

Summary of Financial Results for the Third Quarter of the Fiscal Year Ending September 2026 (Japanese GAAP, Consolidated)

For the third quarter of the fiscal year ending September 2026, net sales decreased 8.5% year on year, while operating loss, ordinary loss and net loss attributable to owners of the parent all increased from the same period of the previous year. The Company revised its full-year consolidated earnings forecast and stated that material uncertainty exists regarding the going concern assumption.

Worth reading
87Important
Scored from 4 of 5 sections
Direction
Deterioration
Direction inferred from the company’s description.
Scale
486826
¥ thousands (quarterly net loss attributable to owners of the parent)
Wording
Conditional
How definitive the wording is.

Summary of Financial Results for the Third Quarter of the Fiscal Year Ending September 2026 (Japanese GAAP, Consolidated)

Subject Entity

4Cs HD Co.,Ltd. and its consolidated subsidiaries

Target Locations / Products

Mail-order business, wholesale business, retail business and consulting business; "DENBA Lounge," AROMA BLOOM, Korean apparel brand "WHITE SANDS," solar power plants, grid-scale battery storage facilities and other businesses and products

Occurrence14 August 2026 (date of publication of the financial results summary)
This disclosure08/14/2026
Cause

Changes in the international situation, rising prices, consumers' preference for saving, changes in inbound demand, upfront investments and store closure-related expenses associated with store withdrawals and conversion to the "DENBA Lounge" format, the absence of sale agreements for solar power plants and grid-scale battery storage facilities, amortization of goodwill of ¥21.789 million and outsourcing expenses of ¥27.746 million, and higher general and administrative expenses

Amount of Impact on Business Performance

Net sales of ¥1,629.751 million, operating loss of ¥394.512 million, ordinary loss of ¥466.111 million, and net loss attributable to owners of the parent of ¥486.826 million. Extraordinary loss of ¥6.546 million, comprising impairment loss of ¥5.240 million and loss on sale of shares in an affiliate of ¥1.306 million

Accounting period in which recognized

Cumulative third-quarter consolidated accounting period of the fiscal year ending September 2026 (1 October 2025 to 30 June 2026)

Impact on Earnings Forecast

The full-year consolidated earnings forecast for the fiscal year ending September 2026 was revised. The revised forecast is net sales of ¥2,145 million, operating loss of ¥482 million, ordinary loss of ¥549 million, and net loss attributable to owners of the parent of ¥596 million

Company response

Suspended operations

Withdrawal from unprofitable stores. One store was closed in January 2026

Outlook

The Company will proceed with withdrawing from unprofitable stores, developing new products and strengthening sales, converting stores to a hybrid format incorporating the "DENBA Subscription Service," concluding sale agreements for solar power plants and battery storage facilities as soon as possible, expanding the renewable energy business, strengthening the Web3.0 business, reducing costs, and considering potential new sources of financing

Event that occurred
ItemDetails
Event nameSummary of Financial Results for the Third Quarter of the Fiscal Year Ending September 2026 (Japanese GAAP, Consolidated)
Date of occurrence14 August 2026 (date of publication of the financial results summary)
Subject Entity4Cs HD Co.,Ltd. and its consolidated subsidiaries
Target Locations / ProductsMail-order business, wholesale business, retail business and consulting business; "DENBA Lounge," AROMA BLOOM, Korean apparel brand "WHITE SANDS," solar power plants, grid-scale battery storage facilities and other businesses and products
CauseChanges in the international situation, rising prices, consumers' preference for saving, changes in inbound demand, upfront investments and store closure-related expenses associated with store withdrawals and conversion to the "DENBA Lounge" format, the absence of sale agreements for solar power plants and grid-scale battery storage facilities, amortization of goodwill of ¥21.789 million and outsourcing expenses of ¥27.746 million, and higher general and administrative expenses
Amount of Impact on Business PerformanceNet sales of ¥1,629.751 million, operating loss of ¥394.512 million, ordinary loss of ¥466.111 million, and net loss attributable to owners of the parent of ¥486.826 million. Extraordinary loss of ¥6.546 million, comprising impairment loss of ¥5.240 million and loss on sale of shares in an affiliate of ¥1.306 million
Accounting period in which recognizedCumulative third-quarter consolidated accounting period of the fiscal year ending September 2026 (1 October 2025 to 30 June 2026)
Impact on Earnings ForecastThe full-year consolidated earnings forecast for the fiscal year ending September 2026 was revised. The revised forecast is net sales of ¥2,145 million, operating loss of ¥482 million, ordinary loss of ¥549 million, and net loss attributable to owners of the parent of ¥596 million
Suspended operationsWithdrawal from unprofitable stores. One store was closed in January 2026
OutlookThe Company will proceed with withdrawing from unprofitable stores, developing new products and strengthening sales, converting stores to a hybrid format incorporating the "DENBA Subscription Service," concluding sale agreements for solar power plants and battery storage facilities as soon as possible, expanding the renewable energy business, strengthening the Web3.0 business, reducing costs, and considering potential new sources of financing
Items this document does not state (15)
Date recognized / date notice receivedType of litigation or proceedingCourt or authorityPlaintiffDefendantDate of filing / date of actionClaim amount / surcharge amountAmount of receivables at risk of non-collection or delayed collectionScheduled resumption dateInvestigation structureMeasures to prevent recurrenceDirectors' and officers' liabilityVoting rights ownership percentage before the changeVoting rights ownership percentage after the changePlanned follow-up disclosure

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 the Retail Business, the Company incurred upfront investments, including renovation, advertising and sales promotion expenses, associated with withdrawing from unprofitable stores and converting them to the "DENBA Lounge" format, as well as store closure-related expenses and lower sales before and after openings. In the Consulting Business, no sale agreements had been concluded for solar power plants or grid-scale battery storage facilities, while amortization of goodwill and outsourcing expenses were also incurred. The Company also cited changes in the international situation, higher prices and raw material, logistics and labor costs, consumers' preference for saving, and changes in inbound demand.

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.
Summary of Financial Results for the Third Quarter of the Fiscal Year Ending September 2026 (Japanese GAAP, Consolidated) | 4Cs HD Co.,Ltd. (3726) timely disclosure | Komori