Results for this period
Interim period (second quarter)1 April 2026 to 30 September 2026Non-consolidated (standalone)Japanese GAAPThe 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.
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.
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.
The challenging operating environment continued due to consumers' increased thrift resulting from rising prices, intensifying competition among stores, difficulty recruiting hairstylists, and higher labor and energy costs. The Company worked to improve the profitability of existing stores, attract customers through digital channels, improve the efficiency of store operations, and optimize selling, general and administrative expenses.
There are no applicable matters to disclose regarding the going concern assumption. However, matters concerning significant events related to the going concern assumption have been disclosed, and the Company has determined that no material uncertainty exists.
| Item | Details |
|---|---|
| Fiscal Period Classification | Interim period (second quarter) |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Non-consolidated (standalone) |
| Period Covered | 1 April 2026 to 30 September 2026 |
| Net Sales | 2,476 Millions of yen (YoY -2.7%) |
| Operating profit | -106 Millions of yen |
| Ordinary income | -99 Millions of yen |
| Profit attributable to owners of the parent | -105 Millions of yen |
| Net income per share | -¥14.22 |
| Equity ratio | End of the current fiscal period 32.3 / End of previous period 36 |
| Total assets | 2,146 Millions of yen |
| Net assets | 693 Millions of yen |
| Cash flows from operating activities | ¥-63,279 thousand |
| Cash flows from investing activities | ¥-222,628 thousand |
| Cash flows from financing activities | ¥-16,333 thousand |
| Cash and cash equivalents at end of period | ¥205,692 thousand |
| Full-year earnings forecast | Net Sales 5,200 Millions of yen (YoY +2.5%) / Operating profit 40 Millions of yen (YoY +5.6%) / Ordinary income 40 Millions of yen (YoY +17.2%) / Net income 10 Millions of yen |
| Annual Dividend Forecast | 0 yen → Not disclosed |
| Depreciation and amortization | ¥44,181 thousand |
| Impairment loss | None recorded for the interim period |
| Breakdown of extraordinary income (loss) | Extraordinary income Not disclosed / Extraordinary loss Loss on closure of stores ¥955 thousand |
| Disclosure regarding the going concern assumption | There are no applicable matters to disclose regarding the going concern assumption. However, matters concerning significant events related to the going concern assumption have been disclosed, and the Company has determined that no material uncertainty exists. |
| Change in accounting policy | Changes due to revisions to standards No / Other changes No / Change in accounting estimate No / Restatement No |
| Availability of Supplementary Financial Results Materials | Yes |
| Availability of Financial Results Briefing | Yes (for institutional investors and analysts) |
| Issued Shares at Period-End | 7,540,000 |
| Treasury Shares at Period-End | 102,946 |
| Factors Behind Changes in Business Performance | The challenging operating environment continued due to consumers' increased thrift resulting from rising prices, intensifying competition among stores, difficulty recruiting hairstylists, and higher labor and energy costs. The Company worked to improve the profitability of existing stores, attract customers through digital channels, improve the efficiency of store operations, and optimize selling, general and administrative expenses. |
Items this document does not state (10)
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 challenging operating environment continued, reflecting consumers' increased thrift due to rising prices, intensifying competition among stores, difficulty recruiting hairstylists, and higher labor and energy costs. The Company worked to improve the profitability of existing stores, attract customers through digital channels, improve the efficiency of store operations, and optimize selling, general and administrative expenses.