Results for this period
Interim period (second quarter)1 January 2026–30 June 2026ConsolidatedJapanese 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.
No comparative analysis was conducted because the company did not prepare interim consolidated financial statements for the previous interim consolidated accounting period. The company made 株式会社エムピーキッチンホールディングス a subsidiary, opened stores in Japan and overseas, launched new products, and converted brands.
None ("There are no applicable matters.")
| Item | Details |
|---|---|
| Fiscal Period Classification | Interim period (second quarter) |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 1 January 2026–30 June 2026 |
| Net Sales | ¥11,667 million |
| Operating profit | ¥45 million |
| Ordinary income | ¥-24 million |
| Profit attributable to owners of the parent | ¥-197 million |
| Net income per share | ¥(34.93) |
| Equity ratio | End of the current fiscal period 29.1% / End of previous period 53.3% |
| Total assets | ¥16,667 million |
| Net assets | ¥4,845 million |
| Cash flows from operating activities | ¥166,431 thousand |
| Cash flows from investing activities | ¥-5,313,043 thousand |
| Cash flows from financing activities | ¥4,433,589 thousand |
| Cash and cash equivalents at end of period | ¥2,744,138 thousand |
| Full-year earnings forecast | Net Sales ¥24,500 million (YoY +66.4%) / Operating profit ¥750 million (YoY -1.9%) / Ordinary income ¥600 million (YoY -24.0%) / Net income ¥250 million (YoY -16.0%) |
| Revision to Earnings Forecast | Net Sales No / Operating profit No / Ordinary income No / Net income No |
| Annual Dividend Forecast | ¥23.00 → ¥23.00（0.0%） |
| Depreciation and amortization | ¥239,036 thousand |
| Breakdown of extraordinary income (loss) | Extraordinary income Not disclosed / Extraordinary loss Loss on closure of stores ¥1,132 thousand |
| Disclosure regarding the going concern assumption | None ("There are no applicable matters.") |
| Change in accounting policy | Changes due to revisions to standards No / Other changes No / Change in accounting estimate No / Restatement No |
| Changes in the scope of consolidation | New Number of companies 2 / Company name 株式会社エムピーキッチン, 株式会社魁力屋分割準備会社 / Excluded Number of companies 0 / Company name Not disclosed |
| Material subsequent events | The company carried out a company split effective 1 July 2026 and transitioned to a pure holding company structure. The former 株式会社魁力屋 changed its corporate name from 株式会社魁力屋 to 株式会社SAKIGAKEホールディングス, while the company established to prepare for the split changed its corporate name from 株式会社魁力屋分割準備会社 to 株式会社魁力屋. |
| Availability of Supplementary Financial Results Materials | Yes |
| Availability of Financial Results Briefing | Whether applicable No / Subject person Not disclosed |
| Issued Shares at Period-End | 5,662,000 |
| Treasury Shares at Period-End | 31 |
| Factors Behind Changes in Business Performance | No comparative analysis was conducted because the company did not prepare interim consolidated financial statements for the previous interim consolidated accounting period. The company made 株式会社エムピーキッチンホールディングス a subsidiary, opened stores in Japan and overseas, launched new products, and converted brands. |
Items this document does not state (8)
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.No comparative analysis was conducted because the company did not prepare interim consolidated financial statements for the interim period of the previous year. The company cited efforts including making 株式会社エムピーキッチンホールディングス a wholly owned subsidiary in January 2026, opening stores in Japan and overseas, launching new products, and converting brands, as well as factors including U.S. trade policy, geopolitical risks centered on the Middle East, and persistently high resource, raw material, food ingredient, and energy prices.