Komori
Earnings7523ART VIVANT CO.,LTD.Retail

Summary of Financial Results for the First Quarter of the Fiscal Year Ending March 2027 (Japanese GAAP, Consolidated)

In the first quarter of the fiscal year ending March 2027, net sales increased as sales of prints and other products grew, while operating income and ordinary income declined slightly due to higher expenses from more aggressive sales activities. Net income declined substantially, partly due to an increase in income taxes and other taxes.

Worth reading
57In focus
Scored from 4 of 6 sections
Direction
Mixed performance
Direction inferred from the company’s description.
Scale
11.4
% (year-on-year change in net sales)
Wording
Definitive
How definitive the wording is.

Results for this period

First quarter1 April 2026 to 30 June 2026ConsolidatedJapanese GAAP
Net Sales2,814¥ millionYear on year +11.4%
Operating profit593¥ millionYear on year -0.3%
Ordinary income547¥ millionYear on year -1.0%
Net income attributable to owners of the parent299¥ millionYear on year -26.3%

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.

Financial position at period-end
Total assets37,300¥ million
of which net assets 16,329 ¥ millionEquity ratio 43.8%vs. prior year-end -0.5pt

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 revenueArt-related business ¥2,132,319 thousand (YoY +13.7%), Financial Services Business ¥464,217 thousand (YoY +11.4%), Healthcare business ¥218,112 thousand (YoY -6.8%)
Segment profitArt-related business ¥229,713 thousand (YoY -13.5%), Financial Services Business ¥317,906 thousand (YoY +10.0%), Healthcare business ¥26,318 thousand (YoY -3.2%)
Outlook and shareholder returns
Revision to Earnings ForecastNet Sales No change / Operating profit No change / Ordinary income No change / Net income No change
Factors Behind Changes in Business Performance

Net sales increased mainly because sales of prints and other products, including shipments, remained on track. Operating income and ordinary income declined because expenses related to events and other costs increased as a result of more aggressive sales activities. Net income attributable to owners of the parent declined due to the decrease in operating income and an increase in total income taxes and other taxes.

Disclosure regarding the going concern assumption

Not applicable.

Material subsequent eventsAt a meeting of the Board of Directors held on 10 July 2026, the Company resolved to support the tender offer for the Company's common shares to be conducted by 株式会社Orsay as part of an MBO and to recommend that shareholders tender their shares. Following a series of procedures after the tender offer, the Company plans to take its shares private and delist them.
Depreciation and amortization¥23,094 thousand
Results for this period
ItemDetails
Fiscal Period ClassificationFirst quarter
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 April 2026 to 30 June 2026
Net Sales¥2,814 million (YoY +11.4%)
Operating profit¥593 million (YoY -0.3%)
Ordinary income¥547 million (YoY -1.0%)
Profit attributable to owners of the parent¥299 million (YoY -26.3%)
Equity ratioEnd of the current fiscal period 43.8 / End of previous period 44.3
Total assets¥37,300 million
Net assets¥16,329 million
Revision to Earnings ForecastNet Sales No change / Operating profit No change / Ordinary income No change / Net income No change
Segment revenueArt-related business ¥2,132,319 thousand (YoY +13.7%), Financial Services Business ¥464,217 thousand (YoY +11.4%), Healthcare business ¥218,112 thousand (YoY -6.8%)
Segment profitArt-related business ¥229,713 thousand (YoY -13.5%), Financial Services Business ¥317,906 thousand (YoY +10.0%), Healthcare business ¥26,318 thousand (YoY -3.2%)
Depreciation and amortization¥23,094 thousand
Disclosure regarding the going concern assumptionNot applicable.
Material subsequent eventsAt a meeting of the Board of Directors held on 10 July 2026, the Company resolved to support the tender offer for the Company's common shares to be conducted by 株式会社Orsay as part of an MBO and to recommend that shareholders tender their shares. Following a series of procedures after the tender offer, the Company plans to take its shares private and delist them.
Factors Behind Changes in Business PerformanceNet sales increased mainly because sales of prints and other products, including shipments, remained on track. Operating income and ordinary income declined because expenses related to events and other costs increased as a result of more aggressive sales activities. Net income attributable to owners of the parent declined due to the decrease in operating income and an increase in total income taxes and other taxes.
Items this document does not state (20)
Net income per shareOperating MarginCash flows from operating activitiesCash flows from investing activitiesCash flows from financing activitiesCash and cash equivalents at end of periodFull-year earnings forecastAnnual Dividend ForecastPayout ratioShareholder Return PolicyRegional salesOrders received and order backlogImpairment lossBreakdown of extraordinary income (loss)Change in accounting policyChanges in the scope of consolidationAvailability of Supplementary Financial Results MaterialsAvailability of Financial Results BriefingIssued Shares at Period-EndTreasury Shares at Period-End

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.

Net sales increased mainly because sales of prints and other products, including shipments, remained on track. Operating income and ordinary income declined because expenses related to events and other costs increased as the Company pursued more aggressive sales activities during the period. Net income attributable to owners of the parent declined due to the decrease in operating income and an increase in total income taxes and other taxes.

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 Financial Results for the First Quarter of the Fiscal Year Ending March 2027 (Japanese GAAP, Consolidated) | ART VIVANT CO.,LTD. (7523) timely disclosure | Komori