Worth reading
41Recurring
0–100. This measures how worthwhile something is to read, not how good or bad the company is.Direction
Deterioration
Direction inferred from the company’s description.Scale
-35.3
% (year-on-year change in operating profit)Wording
Conditional
How definitive the wording is.Results for this period
Interim period (second quarter)1 April 2026–30 September 2026ConsolidatedJapanese GAAPNet Sales6,830million yenYear on year +0.6%Progress 46.8%
Operating profit331million yenYear on year -35.3%Progress 29.0%
Ordinary income416million yenYear on year -29.3%Progress 31.5%
Net income attributable to owners of the parent213million yenYear on year -32.9%
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. 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¥34.87
Financial position at period-end
Total assets35,931million yen
of which net assets 6,977 million yenEquity ratio 19.4%vs. prior year-end +0.2pt
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+525,242
Investment-213,225
Financials-109,815
Net change+202,202
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¥3,974,920 thousand
Segment revenueHotel Business ¥478,735 thousand (YoY -0.6%), Ceremonial services business ¥4,865,701 thousand (YoY -0.6%), Elderly Care Business ¥1,204,645 thousand (YoY +6.2%), Other ¥280,963 thousand (YoY +0.5%)
Segment profitHotel Business ¥-28,321 thousand, Ceremonial services business ¥849,853 thousand (YoY -14.8%), Elderly Care Business ¥38,894 thousand (YoY -30.8%), Other ¥-4,294 thousand
Outlook and shareholder returns
Full-year earnings forecast
Net Sales14,600 million yen (YoY +3.2%)
Operating profit1,140 million yen (YoY +3.4%)
Ordinary income1,320 million yen (YoY +3.8%)
Profit attributable to owners of the parent790 million yen (YoY +27.5%)
Annual Dividend Forecast34 yen → 35 yen
Factors Behind Changes in Business Performance
A decline in the average wedding price, increases in personnel, advertising and outsourced-service expenses, a decline in the number of funerals due to fewer deaths in the main trading areas, and higher costs for day-service facilities reduced profit. In the nursing-care business, higher occupancy and more service users increased sales, while in the other businesses, increased use of house-cleaning services contributed to higher sales.
Disclosure regarding the going concern assumption
Not applicable.
Change in accounting policy
基準改正に伴う変更 Noneそれ以外の変更 None見積りの変更 None修正再表示 None
Changes in the scope of consolidationNew Number of companies 0 / Company name Not disclosed / Excluded Number of companies 0 / Company name Not disclosed
Material subsequent eventsAs the parent company, the Company approved the establishment of a third-party committee regarding suspected legal violations at a subsidiary, including solicitation by unqualified persons, improper payment of agency commissions and improper use of company expenses. The facts, relevant period, number of cases, total damages and impact on earnings have not been finalized or reasonably estimated as of the current date.
Impairment lossNone applicable (including impairment losses on fixed assets in segment information)
Breakdown of extraordinary income (loss)Extraordinary income Not disclosed / Extraordinary loss Loss on disposal and sale of fixed assets ¥26,799 thousand
Depreciation and amortization¥275,158 thousand
Availability of Supplementary Financial Results MaterialsNone
Availability of Financial Results BriefingWhether applicable None / Subject person Not disclosed
Issued Shares at Period-End6,820,000 Shares
Treasury Shares at Period-End688,845 Shares
| Item | Details |
|---|---|
| Fiscal Period Classification | Interim period (second quarter) |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 1 April 2026–30 September 2026 |
| Net Sales | 6,830 million yen (YoY +0.6%) |
| Operating profit | 331 million yen (YoY -35.3%) |
| Ordinary income | 416 million yen (YoY -29.3%) |
| Profit attributable to owners of the parent | 213 million yen (YoY -32.9%) |
| Net income per share | ¥34.87 |
| Equity ratio | End of the current fiscal period 19.4 / End of previous period 19.2 |
| Total assets | 35,931 million yen |
| Net assets | 6,977 million yen |
| Cash flows from operating activities | ¥525,242 thousand |
| Cash flows from investing activities | ¥-213,225 thousand |
| Cash flows from financing activities | ¥-109,815 thousand |
| Cash and cash equivalents at end of period | ¥3,974,920 thousand |
| Full-year earnings forecast | Net Sales 14,600 million yen (YoY +3.2%) / Operating profit 1,140 million yen (YoY +3.4%) / Ordinary income 1,320 million yen (YoY +3.8%) / Profit attributable to owners of the parent 790 million yen (YoY +27.5%) |
| Annual Dividend Forecast | 34 yen → 35 yen |
| Segment revenue | Hotel Business ¥478,735 thousand (YoY -0.6%), Ceremonial services business ¥4,865,701 thousand (YoY -0.6%), Elderly Care Business ¥1,204,645 thousand (YoY +6.2%), Other ¥280,963 thousand (YoY +0.5%) |
| Segment profit | Hotel Business ¥-28,321 thousand, Ceremonial services business ¥849,853 thousand (YoY -14.8%), Elderly Care Business ¥38,894 thousand (YoY -30.8%), Other ¥-4,294 thousand |
| Depreciation and amortization | ¥275,158 thousand |
| Impairment loss | None applicable (including impairment losses on fixed assets in segment information) |
| Breakdown of extraordinary income (loss) | Extraordinary income Not disclosed / Extraordinary loss Loss on disposal and sale of fixed assets ¥26,799 thousand |
| Disclosure regarding the going concern assumption | Not applicable. |
| Change in accounting policy | Changes due to revisions to standards None / Other changes None / Change in accounting estimate None / Restatement None |
| Changes in the scope of consolidation | New Number of companies 0 / Company name Not disclosed / Excluded Number of companies 0 / Company name Not disclosed |
| Material subsequent events | As the parent company, the Company approved the establishment of a third-party committee regarding suspected legal violations at a subsidiary, including solicitation by unqualified persons, improper payment of agency commissions and improper use of company expenses. The facts, relevant period, number of cases, total damages and impact on earnings have not been finalized or reasonably estimated as of the current date. |
| Availability of Supplementary Financial Results Materials | None |
| Availability of Financial Results Briefing | Whether applicable None / Subject person Not disclosed |
| Issued Shares at Period-End | 6,820,000 Shares |
| Treasury Shares at Period-End | 688,845 Shares |
| Factors Behind Changes in Business Performance | A decline in the average wedding price, increases in personnel, advertising and outsourced-service expenses, a decline in the number of funerals due to fewer deaths in the main trading areas, and higher costs for day-service facilities reduced profit. In the nursing-care business, higher occupancy and more service users increased sales, while in the other businesses, increased use of house-cleaning services contributed to higher sales. |
Items this document does not state (6)
Operating MarginRevision to Earnings ForecastPayout ratioShareholder Return PolicyRegional salesOrders received and order backlog
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 factors cited include a decline in the average wedding price, increases in personnel, advertising and outsourced-service expenses, a decline in the number of funerals due to fewer deaths in the Company's main trading areas, and higher costs associated with opening day-service facilities. The impact on earnings of the matters under investigation by the third-party committee is considered difficult to estimate reasonably at this stage.
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