Komori
Earnings7372Decollte Holdings CorporationInformation and Communications, Services and Others

Summary of Consolidated Financial Results for the Third Quarter of the Fiscal Year Ending September 2026 [IFRS]

For the cumulative third quarter of the fiscal year ending September 2026, revenue increased 7.3% year on year and operating profit increased 58.7%, resulting in higher revenue and profit. The full-year earnings forecast remains unchanged, and 株式会社エミュ and 株式会社エミュLab have been newly included in the scope of consolidation.

Worth reading
45Recurring
0–100. This measures how worthwhile something is to read, not how good or bad the company is.
Direction
Improvement
Direction inferred from the company’s description.
Scale
58.7
Year-on-year change in operating profit (%)
Wording
Conditional
How definitive the wording is.

Results for this period

Third quarter1 October 2025 to 30 June 2026ConsolidatedIFRS
Net Sales4,994¥ millionYear on year +7.3%Progress 77.1%
Operating profit707¥ millionYear on year +58.7%Progress 156.1%
Ordinary income635¥ millionYear on year +69.7%Progress 177.9%
Net income attributable to owners of the parent382¥ millionYear on year +57.6%Progress 159.8%

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¥74.56
Financial position at period-end
Total assets13,682¥ million
of which net assets 5,368 ¥ millionEquity ratio 39.2%vs. prior year-end -1.2pt

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+1,210,467
Investment-729,726
Financials-71,357
Net change+409,384

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¥739,079 thousand
Segment revenueStudio business ¥4,974.85 million (YoY +7.4%), Other ¥19.89 million (YoY -11.4%)
Segment profitStudio business ¥709.34 million (YoY +58.0%), Other ¥-1.69 million
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥6,481 million (YoY +7.2%)
Operating profit¥453 million (YoY +53.9%)
Ordinary income¥357 million (YoY +80.0%)
Net income¥239 million (YoY +64.3%)
Annual Dividend Forecast¥0 → ¥0(0.0%)
Factors Behind Changes in Business Performance

The number of photo shoots and the average spend per shoot both exceeded the levels of the same period of the previous year, owing to optimized advertising, diversification of customer acquisition channels through expanded referral partnerships with other companies, an improved conversion rate resulting from higher service quality, and the promotion of costume upgrades and album sales. Store repair costs associated with restoration work in the same period of the previous year decreased, while fees related to the acquisition of shares in 株式会社エミュ, advertising expenses associated with expanded customer acquisition, and purchases of costumes for new studios increased.

Disclosure regarding the going concern assumption

No applicable matters

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 Not disclosed
Changes in the scope of consolidationNew Number of companies 2 / Company name 株式会社エミュ, 株式会社エミュLab / Excluded Number of companies 0 / Company name Not disclosed
Depreciation and amortization¥618,233 thousand
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingNone (対象者:Not disclosed)
Issued Shares at Period-End5,670,000
Treasury Shares at Period-End535,213
Results for this period
ItemDetails
Fiscal Period ClassificationThird quarter
Accounting standardsIFRS
Consolidated / non-consolidatedConsolidated
Period Covered1 October 2025 to 30 June 2026
Net Sales¥4,994 million (YoY +7.3%)
Operating profit¥707 million (YoY +58.7%)
Ordinary income¥635 million (YoY +69.7%)
Profit attributable to owners of the parent¥382 million (YoY +57.6%)
Net income per share¥74.56
Equity ratioEnd of the current fiscal period 39.2 / End of previous period 40.4
Total assets¥13,682 million
Net assets¥5,368 million
Cash flows from operating activities¥1,210,467 thousand
Cash flows from investing activities¥-729,726 thousand
Cash flows from financing activities¥-71,357 thousand
Cash and cash equivalents at end of period¥739,079 thousand
Full-year earnings forecastNet Sales ¥6,481 million (YoY +7.2%) / Operating profit ¥453 million (YoY +53.9%) / Ordinary income ¥357 million (YoY +80.0%) / Net income ¥239 million (YoY +64.3%)
Annual Dividend Forecast¥0 → ¥0(0.0%)
Segment revenueStudio business ¥4,974.85 million (YoY +7.4%), Other ¥19.89 million (YoY -11.4%)
Segment profitStudio business ¥709.34 million (YoY +58.0%), Other ¥-1.69 million
Depreciation and amortization¥618,233 thousand
Disclosure regarding the going concern assumptionNo applicable matters
Change in accounting policyChanges due to revisions to standards No / Other changes No / Change in accounting estimate No / Restatement Not disclosed
Changes in the scope of consolidationNew Number of companies 2 / Company name 株式会社エミュ, 株式会社エミュLab / Excluded Number of companies 0 / Company name Not disclosed
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingNone (対象者:Not disclosed)
Issued Shares at Period-End5,670,000
Treasury Shares at Period-End535,213
Factors Behind Changes in Business PerformanceThe number of photo shoots and the average spend per shoot both exceeded the levels of the same period of the previous year, owing to optimized advertising, diversification of customer acquisition channels through expanded referral partnerships with other companies, an improved conversion rate resulting from higher service quality, and the promotion of costume upgrades and album sales. Store repair costs associated with restoration work in the same period of the previous year decreased, while fees related to the acquisition of shares in 株式会社エミュ, advertising expenses associated with expanded customer acquisition, and purchases of costumes for new studios increased.
Items this document does not state (9)
Operating MarginRevision to Earnings ForecastPayout ratioShareholder Return PolicyRegional salesOrders received and order backlogImpairment lossBreakdown of extraordinary income (loss)Material subsequent events

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 number of photo shoots and the average spend per shoot exceeded the levels of the same period of the previous year, owing to optimized advertising, diversification of customer acquisition channels through expanded referral partnerships with other companies, an improved conversion rate resulting from higher service quality, and the promotion of costume upgrades and album sales. In terms of expenses, store repair costs associated with restoration work in the same period of the previous year decreased, while fees related to the acquisition of shares in 株式会社エミュ, advertising expenses associated with expanded customer acquisition, and purchases of costumes for new studios increased.

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 Consolidated Financial Results for the Third Quarter of the Fiscal Year Ending September 2026 [IFRS] | Decollte Holdings Corporation (7372) timely disclosure | Komori