Results for this period
Third quarter1 December 2025 to 31 August 2026Non-consolidated (standalone)Japanese 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.
Revenue increased as a result of strengthened sales efforts, but the gross profit margin declined due to the weaker yen, higher purchase costs and discount sales of some slow-moving products. Personnel and other expenses, as well as expenses related to the extraordinary shareholders meeting, also increased. In addition, costs incurred in responding to the takeover bid proposal were recorded as an extraordinary loss.
Not applicable.
| Item | Details |
|---|---|
| Fiscal Period Classification | Third quarter |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Non-consolidated (standalone) |
| Period Covered | 1 December 2025 to 31 August 2026 |
| Net Sales | ¥2,613 million (YoY +12.2%) |
| Operating profit | ¥-68 million |
| Ordinary income | ¥-58 million |
| Profit attributable to owners of the parent | ¥-86 million |
| Net income per share | △¥34.76 |
| Equity ratio | End of the current fiscal period 83.9 / End of previous period 79.9 |
| Total assets | ¥5,057 million |
| Net assets | ¥4,243 million |
| Full-year earnings forecast | Net Sales ¥3,502 million (YoY +8.8%) / Operating profit ¥-75 million / Ordinary income ¥-63 million / Net income ¥-103 million |
| Revision to Earnings Forecast | Net Sales Not disclosed → ¥3,502 million / Operating profit Not disclosed → ¥-75 million / Ordinary income Not disclosed → ¥-63 million / Net income Not disclosed → ¥-103 million |
| Annual Dividend Forecast | ¥12 → ¥12（0.0%） |
| Segment revenue | Fishing business ¥816,086 thousand (YoY +22.3%) / Outdoor business ¥1,783,461 thousand (YoY +8.3%) / Other ¥13,695 thousand (YoY -12.0%) |
| Segment profit | Fishing business ¥35,754 thousand (YoY +45.6%) / Outdoor business ¥41,389 thousand (YoY +96.5%) / Other ¥7,620 thousand (YoY -17.5%) |
| Depreciation and amortization | ¥40,711 thousand |
| Breakdown of extraordinary income (loss) | Extraordinary income Gain on sale of non-current assets ¥219 thousand / Extraordinary loss Loss on Disposal of Fixed Assets ¥0 thousand, Expenses related to responding to a tender offer proposal ¥14,158 thousand |
| Disclosure regarding the going concern assumption | Not applicable. |
| Change in accounting policy | Changes due to revisions to standards No / Other changes No / Change in accounting estimate No / Restatement No |
| Material subsequent events | The Chinese subsidiary 厦門特美客戸外科技有限公司 was established on 1 September 2026, and e-commerce sales to China and Europe are scheduled to begin in late October. |
| Availability of Supplementary Financial Results Materials | No |
| Availability of Financial Results Briefing | No |
| Issued Shares at Period-End | 3,339,995 |
| Treasury Shares at Period-End | 863,588 |
| Factors Behind Changes in Business Performance | Revenue increased as a result of strengthened sales efforts, but the gross profit margin declined due to the weaker yen, higher purchase costs and discount sales of some slow-moving products. Personnel and other expenses, as well as expenses related to the extraordinary shareholders meeting, also increased. In addition, costs incurred in responding to the takeover bid proposal were recorded as an extraordinary loss. |
Items this document does not state (11)
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.Revenue increased as a result of strengthened sales efforts. However, the company expects the impact of the weaker yen, higher purchase costs, discount sales of some slow-moving products, increased personnel and other expenses, costs related to holding an extraordinary shareholders meeting, costs incurred in responding to a takeover bid proposal, and initial e-commerce sales expenses following the establishment of the Chinese subsidiary.