Worth reading
58In focus
0–100. This measures how worthwhile something is to read, not how good or bad the company is.Direction
Neutral
Direction inferred from the company’s description.Scale
—
Displayed only when the document provides numerical figures.Wording
Definitive
How definitive the wording is.Results for this period
First quarter1 April 2026 to 30 June 2026ConsolidatedJapanese GAAPNet Sales17,751¥ millionYear on year -2.4%Progress 22.2%
Operating profit-707¥ million
Ordinary income-681¥ million
Net income attributable to owners of the parent-765¥ million
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−¥15.51
Financial position at period-end
Total assets28,415¥ million
of which net assets 9,459 ¥ millionEquity ratio 33.2%vs. prior year-end -2.0pt
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.
Segment revenue回転寿司事業 ¥14,533 million (YoY -2.0%), Delica business ¥3,217 million (YoY -4.2%)
Segment profit回転寿司事業 ¥-647 million, Delica business ¥-76 million
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥79,840 million (YoY +9.1%)
Operating profit¥1,366 million (YoY +156.6%)
Ordinary income¥1,387 million (YoY +134.2%)
Net income¥936 million
Annual Dividend Forecast¥0.00 → To be determined
Factors Behind Changes in Business Performance
Due to the impact of soaring raw material prices, the gross profit margin decreased by 2.2% from the same period of the previous year. The business environment was affected by soaring prices for raw materials, consumables and energy, rising personnel expenses, and continuing inflation.
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 No
Changes in the scope of consolidationNew Number of companies 1 / Company name カッパクリエイトベトナム有限会社 / Excluded Number of companies 0 / Company name Not disclosed
Impairment loss¥50 million
Breakdown of extraordinary income (loss)Extraordinary income Not disclosed / Extraordinary loss Loss on Disposal of Fixed Assets －, Impairment Losses ¥50 million, Provision for store closure losses ¥10 million / Total extraordinary loss ¥61 million
Depreciation and amortization¥570 million
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingWhether applicable No / Subject person Not disclosed
Issued Shares at Period-End49,414,578 Shares
Treasury Shares at Period-End62,252 Shares
| Item | Details |
|---|---|
| Fiscal Period Classification | First quarter |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 1 April 2026 to 30 June 2026 |
| Net Sales | ¥17,751 million (YoY -2.4%) |
| Operating profit | ¥-707 million |
| Ordinary income | ¥-681 million |
| Profit attributable to owners of the parent | ¥-765 million |
| Net income per share | −¥15.51 |
| Equity ratio | End of the current fiscal period 33.2% / End of previous period 35.2% |
| Total assets | ¥28,415 million |
| Net assets | ¥9,459 million |
| Full-year earnings forecast | Net Sales ¥79,840 million (YoY +9.1%) / Operating profit ¥1,366 million (YoY +156.6%) / Ordinary income ¥1,387 million (YoY +134.2%) / Net income ¥936 million |
| Annual Dividend Forecast | ¥0.00 → To be determined |
| Segment revenue | 回転寿司事業 ¥14,533 million (YoY -2.0%), Delica business ¥3,217 million (YoY -4.2%) |
| Segment profit | 回転寿司事業 ¥-647 million, Delica business ¥-76 million |
| Depreciation and amortization | ¥570 million |
| Impairment loss | ¥50 million |
| Breakdown of extraordinary income (loss) | Extraordinary income Not disclosed / Extraordinary loss Loss on Disposal of Fixed Assets －, Impairment Losses ¥50 million, Provision for store closure losses ¥10 million / Total extraordinary loss ¥61 million |
| Disclosure regarding the going concern assumption | 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 1 / Company name カッパクリエイトベトナム有限会社 / Excluded Number of companies 0 / Company name Not disclosed |
| Availability of Supplementary Financial Results Materials | No |
| Availability of Financial Results Briefing | Whether applicable No / Subject person Not disclosed |
| Issued Shares at Period-End | 49,414,578 Shares |
| Treasury Shares at Period-End | 62,252 Shares |
| Factors Behind Changes in Business Performance | Due to the impact of soaring raw material prices, the gross profit margin decreased by 2.2% from the same period of the previous year. The business environment was affected by soaring prices for raw materials, consumables and energy, rising personnel expenses, and continuing inflation. |
Items this document does not state (11)
Operating MarginCash flows from operating activitiesCash flows from investing activitiesCash flows from financing activitiesCash and cash equivalents at end of periodRevision to Earnings ForecastPayout ratioShareholder Return PolicyRegional salesOrders received and order backlogMaterial 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 interim review of the quarterly consolidated financial statements by certified public accountants, etc. has been completed.
How to read this page
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