Results for this period
Interim period (second quarter)1 April 2026 to 30 September 2026ConsolidatedJapanese GAAPThe 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.
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.
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.
The main factors were lower same-store average spend per customer, a decline in the gross profit margin due to higher raw material prices and other costs, and the recognition of impairment losses and a provision for store closure losses related to the closure of 15 domestic stores. In the Delica business, sales in the cooked rice and sushi categories declined due to higher rice prices, while costs for packaging materials and other items increased.
No applicable matters.
| Item | Details |
|---|---|
| Fiscal Period Classification | Interim period (second quarter) |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 1 April 2026 to 30 September 2026 |
| Net Sales | ¥36,723 million (YoY -0.9%) |
| Operating profit | ¥-905 million |
| Ordinary income | ¥-888 million |
| Profit attributable to owners of the parent | ¥-1,260 million |
| Net income per share | △¥25.53 |
| Equity ratio | End of the current fiscal period 33.8% / End of previous period 35.2% |
| Total assets | ¥26,469 million |
| Net assets | ¥8,947 million |
| Cash flows from operating activities | ¥448 million |
| Cash flows from investing activities | ¥-633 million |
| Cash flows from financing activities | ¥-1,732 million |
| Cash and cash equivalents at end of period | ¥4,122 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%) / Profit attributable to owners of the parent ¥936 million |
| Revision to Earnings Forecast | No revision (unchanged from the latest forecast) |
| Annual Dividend Forecast | 0.00 Yen → Undecided（Undecided） |
| Segment revenue | Segment Conveyor-belt sushi business / Net Sales ¥30,202 million / Year-on-year (%) ¥0.1 million, Segment Delica business / Net Sales ¥6,520 million / Year-on-year (%) ¥-5.3 million |
| Segment profit | Segment Conveyor-belt sushi business / Segment profit or loss ¥-794 million / Year on year against the same period last year Not disclosed, Segment Delica business / Segment profit or loss ¥-142 million / Year on year against the same period last year Not disclosed |
| Depreciation and amortization | ¥1,112 million |
| Impairment loss | ¥223 million |
| Breakdown of extraordinary income (loss) | Extraordinary income Gain on sale of property, plant and equipment ¥0 million / Extraordinary loss Loss on disposal of fixed assets ¥0 million, Impairment loss ¥223 million, Provision for store closure losses ¥74 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 | Yes |
| Availability of Financial Results Briefing | Available (for institutional investors and analysts) |
| Issued Shares at Period-End | 49,414,578 |
| Treasury Shares at Period-End | 58,752 |
| Factors Behind Changes in Business Performance | The main factors were lower same-store average spend per customer, a decline in the gross profit margin due to higher raw material prices and other costs, and the recognition of impairment losses and a provision for store closure losses related to the closure of 15 domestic stores. In the Delica business, sales in the cooked rice and sushi categories declined due to higher rice prices, while costs for packaging materials and other items increased. |
Items this document does not state (6)
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.Although the company held various product fairs and implemented sales promotion initiatives, same-store average spend per customer in the domestic conveyor-belt sushi business declined 2.3% year on year. The gross profit margin fell 1.7 percentage points due to higher raw material prices and other factors. In addition, the company recorded an impairment loss of ¥223 million and a provision for store closure losses of ¥74 million following the decision to close 15 domestic stores.