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Earnings4376Kufu Company Holdings Inc.Information and Communications, Services and Others

Summary of Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending September 2026 [Japanese GAAP] (Consolidated)

For the interim period of the fiscal year ending September 2026, revenue increased 7.1% year on year and operating profit increased 91.2%. Net income attributable to owners of the parent also turned profitable from a loss in the same period of the previous year. The full-year earnings forecast and annual dividend forecast remain unchanged.

Worth reading
59In focus
Scored from 5 of 6 sections
Direction
Improvement
Direction inferred from the company’s description.
Scale
91.2
% (year-on-year change in operating income)
Wording
Conditional
How definitive the wording is.

Results for this period

Interim period (second quarter)1 October 2025–31 March 2026ConsolidatedJapanese GAAP
Net Sales7,361¥ millionYear on year +7.1%Progress 43.3%
Operating profit385¥ millionYear on year +91.2%Progress 38.5%
Ordinary income462¥ millionYear on year +142.2%
Net income attributable to owners of the parent414¥ million

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¥6.91
Financial position at period-end
Total assets17,496¥ million
of which net assets 10,223 ¥ millionEquity ratio 47.2%vs. prior year-end -1.3pt

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+368
Investment+374
Financials-332
Net change+410

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¥7,835 million
Segment revenueDaily Life Business ¥1,383 million (YoY -3.3%), Life Events Business ¥4,132 million (YoY +3.4%), Investment and Incubation Business ¥1,886 million (YoY +25.5%)
Segment profitDaily Life Business ¥468 million (YoY +36.3%), Life Events Business ¥231 million (YoY -32.1%), Investment and Incubation Business ¥113 million (YoY -50.7%)
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥17,000 million (YoY +20.5%)
Operating profit¥1,000 million (YoY +91.3%)
Ordinary incomeNot disclosed
Net incomeNot disclosed
Annual Dividend Forecast¥0 → ¥0
Factors Behind Changes in Business Performance

In the Daily Life Business, structural reforms through business consolidation and cost reductions proved effective. In the Life Events Business, the opening of new consultation counters and the rollout of services in the domestic casual wedding business contributed to results. In the Investment and Incubation Business, the inclusion of Atelier Haruka in the consolidated results contributed, while profit declined due to the reaction to a large project undertaken by Seven Signatures International in the same period of the previous year and other factors.

Disclosure regarding the going concern assumption

Not applicable.

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 No
Changes in the scope of consolidationNew 4 companies (株式会社アトリエはるか and 3 others) / Excluded 0 companies
Impairment loss¥2 million
Breakdown of extraordinary income (loss)Extraordinary income Contract cancellation settlement proceeds ¥303 million, Reversal of provision for share-based benefit payments ¥0 million, Reversal of provision for correction-related expenses ¥45 million, Other ¥7 million / Extraordinary loss Loss on Disposal of Fixed Assets ¥13 million, Impairment Losses ¥2 million, Business Restructuring Losses ¥16 million, Litigation-related losses ¥0 million, Other ¥2 million
Depreciation and amortization¥280 million
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingAvailable (for institutional investors and analysts)
Issued Shares at Period-End60,415,372 Shares
Treasury Shares at Period-End99,171 Shares
Results for this period
ItemDetails
Fiscal Period ClassificationInterim period (second quarter)
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 October 2025–31 March 2026
Net Sales¥7,361 million (YoY +7.1%)
Operating profit¥385 million (YoY +91.2%)
Ordinary income¥462 million (YoY +142.2%)
Profit attributable to owners of the parent¥414 million
Net income per share¥6.91
Equity ratioEnd of the current fiscal period 47.2 / End of previous period 48.5
Total assets¥17,496 million
Net assets¥10,223 million
Cash flows from operating activities¥368 million
Cash flows from investing activities¥374 million
Cash flows from financing activities¥-332 million
Cash and cash equivalents at end of period¥7,835 million
Full-year earnings forecastNet Sales ¥17,000 million (YoY +20.5%) / Operating profit ¥1,000 million (YoY +91.3%) / Ordinary income Not disclosed / Net income Not disclosed
Annual Dividend Forecast¥0 → ¥0
Segment revenueDaily Life Business ¥1,383 million (YoY -3.3%), Life Events Business ¥4,132 million (YoY +3.4%), Investment and Incubation Business ¥1,886 million (YoY +25.5%)
Segment profitDaily Life Business ¥468 million (YoY +36.3%), Life Events Business ¥231 million (YoY -32.1%), Investment and Incubation Business ¥113 million (YoY -50.7%)
Depreciation and amortization¥280 million
Impairment loss¥2 million
Breakdown of extraordinary income (loss)Extraordinary income Contract cancellation settlement proceeds ¥303 million, Reversal of provision for share-based benefit payments ¥0 million, Reversal of provision for correction-related expenses ¥45 million, Other ¥7 million / Extraordinary loss Loss on Disposal of Fixed Assets ¥13 million, Impairment Losses ¥2 million, Business Restructuring Losses ¥16 million, Litigation-related losses ¥0 million, Other ¥2 million
Disclosure regarding the going concern assumptionNot applicable.
Change in accounting policyChanges due to revisions to standards No / Other changes No / Change in accounting estimate No / Restatement No
Changes in the scope of consolidationNew 4 companies (株式会社アトリエはるか and 3 others) / Excluded 0 companies
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingAvailable (for institutional investors and analysts)
Issued Shares at Period-End60,415,372 Shares
Treasury Shares at Period-End99,171 Shares
Factors Behind Changes in Business PerformanceIn the Daily Life Business, structural reforms through business consolidation and cost reductions proved effective. In the Life Events Business, the opening of new consultation counters and the rollout of services in the domestic casual wedding business contributed to results. In the Investment and Incubation Business, the inclusion of Atelier Haruka in the consolidated results contributed, while profit declined due to the reaction to a large project undertaken by Seven Signatures International in the same period of the previous year and other factors.
Items this document does not state (7)
Operating MarginRevision to Earnings ForecastPayout ratioShareholder Return PolicyRegional salesOrders received and order backlogMaterial 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 the Daily Life Business, structural reforms through business consolidation and cost reductions implemented in the previous fiscal year proved effective. In the Life Events Business, the opening of new consultation counters and the rollout of services in the domestic casual wedding business contributed to results. In the Investment and Incubation Business, the inclusion of Atelier Haruka in the consolidated results contributed, while the decline in profit reflected the reaction to a large project undertaken by Seven Signatures International in the same period of the previous year. In addition, the company recorded extraordinary income including ¥303 million in contract cancellation settlement proceeds.

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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.
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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.
Summary of Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending September 2026 [Japanese GAAP] (Consolidated) | Kufu Company Holdings Inc. (4376) timely disclosure | Komori