Komori
Earnings428ACypress Holdings Co.,Ltd.Retail

Summary of 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 increased 14.6% year on year, operating profit rose 12.6%, and interim profit attributable to owners of the parent increased 16.5%. The full-year earnings forecast remains unchanged, while the annual dividend is forecast at ¥10, compared with no dividend in the previous fiscal year.

Worth reading
41Recurring
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
14.6
% (year-on-year change in revenue)
Wording
Conditional
How definitive the wording is.

Results for this period

Interim period (second quarter)1 September 2025–28 February 2026ConsolidatedIFRS
Net Sales6,105¥ millionYear on year +14.6%Progress 49.6%
Operating profit369¥ millionYear on year +12.6%Progress 43.4%
Ordinary income314¥ millionYear on year +16.8%Progress 42.1%
Net income attributable to owners of the parent205¥ millionYear on year +16.5%Progress 39.4%

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¥16.11
Financial position at period-end
Total assets11,712¥ million
of which net assets 2,551 ¥ millionEquity ratio 21.8%vs. prior year-end +1.5pt

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+830,797
Investment-267,575
Financials-654,478
Net change-91,256

Stacked from zero: upward is an increase in cash, downward a decrease (in ¥ thousand).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¥802,502 thousand
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥12,300 million (YoY +9.0%)
Operating profit¥850 million (YoY +11.1%)
Ordinary income¥745 million (YoY +15.0%)
Net income¥520 million (YoY +19.1%)
Annual Dividend Forecast¥0 → ¥10
Factors Behind Changes in Business Performance

Revenue increased due to menu price revisions, enhanced hospitality in customer service, and the opening of 7 new stores. Higher prices for rice and other commodities, rising personnel expenses, and one-time costs related to the listing placed pressure on profit.

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 0 / Excluded 0 / Name of newly added company Not disclosed / Excluded Company Name Not disclosed
Material subsequent eventsNo applicable matters.
Impairment loss¥0 thousand
Depreciation and amortization¥473,517 thousand
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingWhether applicable Yes / Subject person Institutional investors, analysts and financial institutions
Issued Shares at Period-End12,744,600 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¥6,105 million (YoY +14.6%)
Operating profit¥369 million (YoY +12.6%)
Ordinary income¥314 million (YoY +16.8%)
Profit attributable to owners of the parent¥205 million (YoY +16.5%)
Net income per share¥16.11
Equity ratioEnd of the current fiscal period 21.8 / End of previous period 20.3
Total assets¥11,712 million
Net assets¥2,551 million
Cash flows from operating activities¥830,797 thousand
Cash flows from investing activities¥-267,575 thousand
Cash flows from financing activities¥-654,478 thousand
Cash and cash equivalents at end of period¥802,502 thousand
Full-year earnings forecastNet Sales ¥12,300 million (YoY +9.0%) / Operating profit ¥850 million (YoY +11.1%) / Ordinary income ¥745 million (YoY +15.0%) / Net income ¥520 million (YoY +19.1%)
Annual Dividend Forecast¥0 → ¥10
Depreciation and amortization¥473,517 thousand
Impairment loss¥0 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 No / Restatement Not disclosed
Changes in the scope of consolidationNew 0 / Excluded 0 / Name of newly added company Not disclosed / Excluded Company Name Not disclosed
Material subsequent eventsNo applicable matters.
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingWhether applicable Yes / Subject person Institutional investors, analysts and financial institutions
Issued Shares at Period-End12,744,600 Shares
Treasury Shares at Period-End0 Shares
Factors Behind Changes in Business PerformanceRevenue increased due to menu price revisions, enhanced hospitality in customer service, and the opening of 7 new stores. Higher prices for rice and other commodities, rising personnel expenses, and one-time costs related to the listing placed pressure on profit.
Items this document does not state (9)
Operating MarginRevision to Earnings ForecastPayout ratioShareholder Return PolicySegment revenueSegment profitRegional salesOrders received and order backlogBreakdown of extraordinary income (loss)

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 increased due to menu price revisions, enhanced hospitality in customer service, and the opening of 7 new stores. Meanwhile, higher prices for rice and other commodities, rising personnel expenses, and one-time costs related to the listing placed pressure on profit.

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 Second Quarter (Interim Period) of the Fiscal Year Ending August 2026 [IFRS] (Consolidated) | Cypress Holdings Co.,Ltd. (428A) timely disclosure | Komori