Komori
Results6074JSS CORPORATIONInformation and Communications, Services and Others

Summary of Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending March 2027 [Japanese GAAP] (Consolidated)

For the six months ended September 2027, revenue, operating profit, ordinary profit and interim net income attributable to owners of the parent were below the year-earlier period. Meanwhile, the company acquired 3 FASTGYM24 locations in Nagoya, bringing the number of operating facilities to 90, and left its full-year earnings forecast unchanged.

Worth reading
51Recurring
Scored from 3 of 6 sections
Direction
Deterioration
Direction inferred from the company’s description.
Scale
-2.6
Year-on-year change in revenue (%)
Wording
Conditional
How definitive the wording is.

Results for this period

Interim period (second quarter)1 April 2026 to 30 September 2026ConsolidatedJapanese GAAP
Net Sales4,230,832¥ thousandYear on year -2.6%
Operating profit221,753¥ thousandYear on year -10.3%
Ordinary income221,988¥ thousandYear on year -8.2%
Net income attributable to owners of the parent150,159¥ thousandYear on year -5.9%

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.

Financial position at period-end
Total assets7,182,744¥ thousand
of which net assets 3,296,061 ¥ thousand

The shaded area represents net assets as a proportion of total assets. It is calculated from the two amounts reported by the company.

Cash inflows and outflows
Operating+194,929
Investment-113,135
Financials-314,089
Net change-232,295

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¥894,767 thousand
Segment revenueOmitted because the Company has a single segment
Segment profitOmitted because the Company has a single segment
Outlook and shareholder returns
Full-year earnings forecast
Net SalesNot disclosed
Operating profitNot disclosed
Ordinary incomeNot disclosed
Net incomeNot disclosed
Change from previous periodNot disclosed
ChangeNo
Revision to Earnings ForecastNo
Factors Behind Changes in Business Performance

The company cited rising prices, labor shortages, energy price trends, the declining birth rate and increasingly diverse lifestyles as factors in its operating environment, and advanced member recruitment and retention initiatives, preparations to provide outsourced swimming classes, and the acquisition of the FASTGYM24 business.

Disclosure regarding the going concern assumption

No applicable matters

Breakdown of extraordinary income (loss)Extraordinary income Item Gain on negative goodwill / Amount ¥5,356 thousand / Extraordinary loss Item Loss on disposal of fixed assets / Amount ¥0 thousand
Depreciation and amortization¥120,588 thousand
Results for this period
ItemDetails
Fiscal Period ClassificationInterim period (second quarter)
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 April 2026 to 30 September 2026
Net Sales¥4,230,832 thousand (YoY -2.6%)
Operating profit¥221,753 thousand (YoY -10.3%)
Ordinary income¥221,988 thousand (YoY -8.2%)
Profit attributable to owners of the parent¥150,159 thousand (YoY -5.9%)
Total assets¥7,182,744 thousand
Net assets¥3,296,061 thousand
Cash flows from operating activities¥194,929 thousand
Cash flows from investing activities¥-113,135 thousand
Cash flows from financing activities¥-314,089 thousand
Cash and cash equivalents at end of period¥894,767 thousand
Full-year earnings forecastNet Sales Not disclosed / Operating profit Not disclosed / Ordinary income Not disclosed / Net income Not disclosed / Change from previous period Not disclosed / Change No
Revision to Earnings ForecastNo
Segment revenueOmitted because the Company has a single segment
Segment profitOmitted because the Company has a single segment
Depreciation and amortization¥120,588 thousand
Breakdown of extraordinary income (loss)Extraordinary income Item Gain on negative goodwill / Amount ¥5,356 thousand / Extraordinary loss Item Loss on disposal of fixed assets / Amount ¥0 thousand
Disclosure regarding the going concern assumptionNo applicable matters
Factors Behind Changes in Business PerformanceThe company cited rising prices, labor shortages, energy price trends, the declining birth rate and increasingly diverse lifestyles as factors in its operating environment, and advanced member recruitment and retention initiatives, preparations to provide outsourced swimming classes, and the acquisition of the FASTGYM24 business.
Items this document does not state (16)
Net income per shareOperating MarginEquity ratioAnnual Dividend ForecastPayout ratioShareholder Return PolicyRegional salesOrders received and order backlogImpairment lossChange in accounting policyChanges in the scope of consolidationMaterial subsequent eventsAvailability of Supplementary Financial Results MaterialsAvailability of Financial Results BriefingIssued Shares at Period-EndTreasury Shares at Period-End

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 rising prices, labor shortages, energy price trends, the declining birth rate and increasingly diverse lifestyles as factors in its operating environment. It also explained that it had advanced member recruitment and retention initiatives, preparations to provide outsourced swimming classes, and the acquisition of the FASTGYM24 business.

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 March 2027 [Japanese GAAP] (Consolidated) | JSS CORPORATION (6074) timely disclosure | Komori