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Results7372Decollte Holdings CorporationInformation and Communications, Services and Others

Financial Results for the Fiscal Year Ended September 2026 [IFRS] (Consolidated)

For the fiscal year ended September 2026, revenue increased, while operating profit, profit before tax and profit for the year attributable to owners of the parent improved significantly. Increased customer acquisition and higher average spending in photo wedding services, as well as the consolidation of 株式会社エミュ, contributed to results.

Worth reading
55In focus
Scored from 5 of 6 sections
Direction
Improvement
Direction inferred from the company’s description.
Scale
105.6
% (year-on-year change in operating income)
Wording
Conditional
How definitive the wording is.

Results for this period

Full year1 October 2025–30 September 2026ConsolidatedIFRS
Net Sales6,694¥ millionYear on year +10.7%Progress 87.6%
Operating profit606¥ millionYear on year +105.6%Progress 87.8%
Ordinary income502¥ million (profit before tax)Year on year +152.8%Progress 89.2%
Net income attributable to owners of the parent288¥ millionYear on year +97.9%

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¥56.09
Operating Margin9.1%
Financial position at period-end
Total assets13,245¥ million
of which net assets 5,274 ¥ millionEquity ratio 39.8%vs. prior year-end -0.6pt

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+1,810
Investment-822
Financials-381
Net change+607

Stacked from zero: upward is an increase in cash, downward a decrease (in ¥ million).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¥935 million
Segment revenueStudio business ¥6,668 million (YoY +10.8%), Other ¥25 million (YoY -11.0%)
Segment profitStudio business ¥609 million (YoY +91.4%), Other ¥-3 million
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥7,639 million (YoY +14.1%)
Operating profit¥690 million (YoY +13.9%)
Ordinary income¥563 million (profit before tax) (YoY +12.3%)
Net income¥373 million (profit for the year attributable to owners of the parent) (YoY +29.6%)
Annual Dividend Forecast¥0 → ¥0
Factors Behind Changes in Business Performance

Efforts in photo wedding services to promote costume upgrades and album sales, optimize advertising, expand customer-referral partnerships and improve the conversion rate through higher service quality, together with the consolidation of 株式会社エミュ, contributed to results in anniversary photo services.

Disclosure regarding the going concern assumption

Not applicable

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 No
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
Material subsequent eventsNone
Impairment lossNone recorded (¥0 million)
Depreciation and amortization¥858 million
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingWhether applicable Yes / Subject person Not disclosed
Issued Shares at Period-End5,670,000 shares
Treasury Shares at Period-End530,039 shares
Results for this period
ItemDetails
Fiscal Period ClassificationFull year
Accounting standardsIFRS
Consolidated / non-consolidatedConsolidated
Period Covered1 October 2025–30 September 2026
Net Sales¥6,694 million (YoY +10.7%)
Operating profit¥606 million (YoY +105.6%)
Ordinary income¥502 million (profit before tax) (YoY +152.8%)
Profit attributable to owners of the parent¥288 million (YoY +97.9%)
Net income per share¥56.09
Operating Margin9.1%
Equity ratioEnd of the current fiscal period 39.8% / End of previous period 40.4%
Total assets¥13,245 million
Net assets¥5,274 million (total equity)
Cash flows from operating activities¥1,810 million
Cash flows from investing activities¥-822 million
Cash flows from financing activities¥-381 million
Cash and cash equivalents at end of period¥935 million
Full-year earnings forecastNet Sales ¥7,639 million (YoY +14.1%) / Operating profit ¥690 million (YoY +13.9%) / Ordinary income ¥563 million (profit before tax) (YoY +12.3%) / Net income ¥373 million (profit for the year attributable to owners of the parent) (YoY +29.6%)
Annual Dividend Forecast¥0 → ¥0
Segment revenueStudio business ¥6,668 million (YoY +10.8%), Other ¥25 million (YoY -11.0%)
Segment profitStudio business ¥609 million (YoY +91.4%), Other ¥-3 million
Depreciation and amortization¥858 million
Impairment lossNone recorded (¥0 million)
Disclosure regarding the going concern assumptionNot applicable
Change in accounting policyChanges due to revisions to standards No / Other changes No / Change in accounting estimate No / Restatement No
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
Material subsequent eventsNone
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingWhether applicable Yes / Subject person Not disclosed
Issued Shares at Period-End5,670,000 shares
Treasury Shares at Period-End530,039 shares
Factors Behind Changes in Business PerformanceEfforts in photo wedding services to promote costume upgrades and album sales, optimize advertising, expand customer-referral partnerships and improve the conversion rate through higher service quality, together with the consolidation of 株式会社エミュ, contributed to results in anniversary photo services.
Items this document does not state (6)
Revision to Earnings ForecastPayout ratioShareholder Return PolicyRegional salesOrders received and order backlogBreakdown of extraordinary income (loss)

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.

This was due to efforts in photo wedding services to promote costume upgrades and album sales, optimize advertising, expand customer-referral partnerships with other companies and improve the conversion rate through higher service quality, as well as the contribution of 株式会社エミュ, which was made a wholly owned subsidiary, to anniversary photo services.

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.
Financial Results for the Fiscal Year Ended September 2026 [IFRS] (Consolidated) | Decollte Holdings Corporation (7372) timely disclosure | Komori