Komori
Earnings4679TAYA Co.,Ltd.Information and Communications, Services and Others

Summary of Financial Results for the First Quarter of the Fiscal Year Ending March 2027 (Japanese GAAP, non-consolidated)

First-quarter sales declined 4.7% year on year, while the operating loss widened from ¥15 million to ¥56 million. The full-year earnings forecast was unchanged, while the company completed or plans to complete the acquisition of 5 stores in July and August.

Worth reading
57In focus
Scored from 5 of 6 sections
Direction
Deterioration
Direction inferred from the company’s description.
Scale
41583
¥ thousand (increase in operating loss)
Wording
Conditional
How definitive the wording is.

Results for this period

First quarter1 April 2026 to 30 June 2026Non-consolidated (standalone)Japanese GAAP
Net Sales1,224¥ millionYear on year -4.7%Progress 23.5%
Operating profit-56¥ million
Ordinary income-57¥ million
Net income attributable to owners of the parent-59¥ 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(¥7.99)
Financial position at period-end
Total assets2,236¥ million
of which net assets 739 ¥ millionEquity ratio 33.1%vs. prior year-end -2.9pt

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.

Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥5,200 million (YoY +2.5%)
Operating profit¥40 million (YoY +5.6%)
Ordinary income¥40 million (YoY +17.2%)
Net income¥10 million
Annual Dividend Forecast¥0 → Not disclosed
Factors Behind Changes in Business Performance

The operating environment remained challenging due to consumers' increased tendency to economize amid rising prices, higher personnel and energy costs, intensifying competition among stores, difficulties recruiting hairdressers and concerns over stagnant personal consumption. The company worked to improve the profitability of existing stores, attract customers through digital channels, streamline store operations and optimize selling, general and administrative expenses.

Disclosure regarding the going concern assumption

Disclosure of significant events, etc. However, the company determined that there is currently no material uncertainty regarding the going concern assumption.

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
Material subsequent eventsThe company resolved to enter into an agreement to acquire the beauty business and cosmetics sales business from アルティメイト株式会社 for ¥170,000 thousand in cash. It plans to acquire 2 stores in Tokyo on 1 July 2026 and 3 stores in Hokkaido on 1 August 2026. The contingent purchase consideration may decrease by up to ¥42,000 thousand, and the amount of goodwill has not yet been determined.
Depreciation and amortization¥20,373 thousand
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingNone (対象者:Not disclosed)
Issued Shares at Period-End7,540,000
Treasury Shares at Period-End102,946
Results for this period
ItemDetails
Fiscal Period ClassificationFirst quarter
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedNon-consolidated (standalone)
Period Covered1 April 2026 to 30 June 2026
Net Sales¥1,224 million (YoY -4.7%)
Operating profit¥-56 million
Ordinary income¥-57 million
Profit attributable to owners of the parent¥-59 million
Net income per share(¥7.99)
Equity ratioEnd of the current fiscal period 33.1 / End of previous period 36
Total assets¥2,236 million
Net assets¥739 million
Full-year earnings forecastNet Sales ¥5,200 million (YoY +2.5%) / Operating profit ¥40 million (YoY +5.6%) / Ordinary income ¥40 million (YoY +17.2%) / Net income ¥10 million
Annual Dividend Forecast¥0 → Not disclosed
Depreciation and amortization¥20,373 thousand
Disclosure regarding the going concern assumptionDisclosure of significant events, etc. However, the company determined that there is currently no material uncertainty regarding the going concern assumption.
Change in accounting policyChanges due to revisions to standards No / Other changes No / Change in accounting estimate No / Restatement No
Material subsequent eventsThe company resolved to enter into an agreement to acquire the beauty business and cosmetics sales business from アルティメイト株式会社 for ¥170,000 thousand in cash. It plans to acquire 2 stores in Tokyo on 1 July 2026 and 3 stores in Hokkaido on 1 August 2026. The contingent purchase consideration may decrease by up to ¥42,000 thousand, and the amount of goodwill has not yet been determined.
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingNone (対象者:Not disclosed)
Issued Shares at Period-End7,540,000
Treasury Shares at Period-End102,946
Factors Behind Changes in Business PerformanceThe operating environment remained challenging due to consumers' increased tendency to economize amid rising prices, higher personnel and energy costs, intensifying competition among stores, difficulties recruiting hairdressers and concerns over stagnant personal consumption. The company worked to improve the profitability of existing stores, attract customers through digital channels, streamline store operations and optimize selling, general and administrative expenses.
Items this document does not state (15)
Operating MarginCash flows from operating activitiesCash flows from investing activitiesCash flows from financing activitiesCash and cash equivalents at end of periodRevision to Earnings ForecastPayout ratioShareholder Return PolicySegment revenueSegment profitRegional salesOrders received and order backlogImpairment lossBreakdown of extraordinary income (loss)Changes in the scope of consolidation

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.

The company cited a challenging operating environment, including consumers' increased tendency to economize due to rising prices, higher personnel and energy costs, intensifying competition among stores, difficulties recruiting hairdressers and concerns over stagnant personal consumption. In response, it worked to improve the profitability of existing stores, attract customers through digital channels, streamline store operations and optimize selling, general and administrative expenses.

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 First Quarter of the Fiscal Year Ending March 2027 (Japanese GAAP, non-consolidated) | TAYA Co.,Ltd. (4679) timely disclosure | Komori