Worth reading
45Recurring
0–100. This measures how worthwhile something is to read, not how good or bad the company is.Direction
Deterioration
Direction inferred from the company’s description.Scale
-34
¥ million (year-on-year change in operating loss)Wording
Conditional
How definitive the wording is.Results for this period
Interim period (second quarter)1 April 2026 to 30 September 2026Non-consolidated (separate)Japanese GAAPNet Sales2,237Millions of yenYear on year -6.7%Progress 50.8%
Operating profit-37Millions of yen
Ordinary income-40Millions of yen
Net income attributable to owners of the parent-67Millions of yen
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−¥6.04
Financial position at period-end
Total assets2,609Millions of yen
of which net assets 1,616 Millions of yenEquity ratio 61.9%vs. prior year-end +37.4pt
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.
Outlook and shareholder returns
Full-year earnings forecast
Net Sales4,407 Millions of yen (YoY -7.6%)
Operating profit18 Millions of yen
Ordinary income24 Millions of yen
Net income-91 Millions of yen
Annual Dividend ForecastCommon shares 0.00 Yen → Not disclosed / Class A shares 80,000.00 Yen → 80,000.00 Yen（0.0%）
Factors Behind Changes in Business Performance
The company advanced reforms at existing stores, a shift to new formats and high-profitability business models, optimisation of selling, general and administrative expenses, product and menu reforms, and personnel development reforms. Selling, general and administrative expenses were reduced by approximately ¥57 million year on year.
Disclosure regarding the going concern assumption
None
Change in accounting policy
基準改正に伴う変更 Noneそれ以外の変更 None見積りの変更 None修正再表示 None
Material subsequent eventsOn 10 October 2026, after the end of the interim accounting period, the company opened the charcoal-grilled yakitori restaurant 『炭火焼鳥てんちゃん 東京堀切菖蒲園店』.
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of non-current assets 7,094 Thousands of yen / Extraordinary loss Loss on sale of property, plant and equipment 5,296 Thousands of yen, Loss on disposal of fixed assets 30 Thousands of yen
Availability of Supplementary Financial Results MaterialsNone
Availability of Financial Results BriefingWhether applicable None / Subject person Not disclosed
Issued Shares at Period-End16,550,400 shares
Treasury Shares at Period-End522,163 treasury shares
| Item | Details |
|---|---|
| Fiscal Period Classification | Interim period (second quarter) |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Non-consolidated (separate) |
| Period Covered | 1 April 2026 to 30 September 2026 |
| Net Sales | 2,237 Millions of yen (YoY -6.7%) |
| Operating profit | -37 Millions of yen |
| Ordinary income | -40 Millions of yen |
| Profit attributable to owners of the parent | -67 Millions of yen |
| Net income per share | −¥6.04 |
| Equity ratio | End of the current fiscal period 61.9 / End of previous period 24.5 |
| Total assets | 2,609 Millions of yen |
| Net assets | 1,616 Millions of yen |
| Full-year earnings forecast | Net Sales 4,407 Millions of yen (YoY -7.6%) / Operating profit 18 Millions of yen / Ordinary income 24 Millions of yen / Net income -91 Millions of yen |
| Annual Dividend Forecast | Common shares 0.00 Yen → Not disclosed / Class A shares 80,000.00 Yen → 80,000.00 Yen（0.0%） |
| Breakdown of extraordinary income (loss) | Extraordinary income Gain on sale of non-current assets 7,094 Thousands of yen / Extraordinary loss Loss on sale of property, plant and equipment 5,296 Thousands of yen, Loss on disposal of fixed assets 30 Thousands of yen |
| Disclosure regarding the going concern assumption | None |
| Change in accounting policy | Changes due to revisions to standards None / Other changes None / Change in accounting estimate None / Restatement None |
| Material subsequent events | On 10 October 2026, after the end of the interim accounting period, the company opened the charcoal-grilled yakitori restaurant 『炭火焼鳥てんちゃん 東京堀切菖蒲園店』. |
| Availability of Supplementary Financial Results Materials | None |
| Availability of Financial Results Briefing | Whether applicable None / Subject person Not disclosed |
| Issued Shares at Period-End | 16,550,400 shares |
| Treasury Shares at Period-End | 522,163 treasury shares |
| Factors Behind Changes in Business Performance | The company advanced reforms at existing stores, a shift to new formats and high-profitability business models, optimisation of selling, general and administrative expenses, product and menu reforms, and personnel development reforms. Selling, general and administrative expenses were reduced by approximately ¥57 million year on year. |
Items this document does not state (15)
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 PolicySegment revenueSegment profitRegional salesOrders received and order backlogDepreciation and amortizationImpairment lossChanges in the scope of consolidation
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 company stated that it advanced reforms at existing stores, a shift to new formats and high-profitability business models, optimisation of selling, general and administrative expenses, product and menu reforms, and personnel development reforms. However, it did not specify the direct factors behind the deterioration in earnings.
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.