Komori
Earnings7544Three F Co.,Ltd.Retail

Second Quarter of the Fiscal Year Ending February 2027: Summary of Financial Results [Japanese GAAP] (Consolidated)

For the interim period, operating revenue increased 0.7% year on year, while operating profit decreased 4.3% and interim net income attributable to owners of the parent decreased 4.5%. The full-year earnings forecast and annual dividend forecast remain unchanged, with the annual dividend maintained at ¥18.

Worth reading
45Recurring
0–100. This measures how worthwhile something is to read, not how good or bad the company is.
Direction
Mixed performance
Direction inferred from the company’s description.
Scale
-4.3
Year-on-year change in operating profit (%)
Wording
Conditional
How definitive the wording is.

Results for this period

Interim period (second quarter)1 March 2026 to 31 August 2026ConsolidatedJapanese GAAP
Net Sales7,670¥ millionYear on year +0.7%Progress 50.8%
Operating profit827¥ millionYear on year -4.3%Progress 62.2%
Ordinary income838¥ millionYear on year -3.6%Progress 62.5%
Net income attributable to owners of the parent237¥ millionYear on year -4.5%Progress 79.0%

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¥31.40
Financial position at period-end
Total assets5,619¥ million
of which net assets 4,792 ¥ millionEquity ratio 76.4%vs. prior year-end +4.5pt

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.

Cash inflows and outflows
Operating+312
Investment-8
Financials-590
Net change-286

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.

Cash and cash equivalents at end of period¥4,482 million
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥15,100 million (YoY +0.1%)
Operating profit¥1,330 million (YoY -6.0%)
Ordinary income¥1,340 million (YoY -6.2%)
Net income¥300 million (YoY -21.5%)
Revision to Earnings ForecastNot disclosed
Annual Dividend Forecast¥18 → ¥18(0.0%)
Factors Behind Changes in Business Performance

Although successful sales promotion activities and other measures resulted in customer visits exceeding the previous year, selling, general and administrative expenses and other costs increased as the company strengthened support measures for franchisees to improve their profitability.

Disclosure regarding the going concern assumption

No applicable matters ("There are 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 0 / Excluded 0 / Name of newly added company Not disclosed / Excluded Company Name Not disclosed
Depreciation and amortization¥4 million
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingNo
Issued Shares at Period-End7,707,095 Shares
Treasury Shares at Period-End132,763 Shares
Results for this period
ItemDetails
Fiscal Period ClassificationInterim period (second quarter)
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 March 2026 to 31 August 2026
Net Sales¥7,670 million (YoY +0.7%)
Operating profit¥827 million (YoY -4.3%)
Ordinary income¥838 million (YoY -3.6%)
Profit attributable to owners of the parent¥237 million (YoY -4.5%)
Net income per share¥31.40
Equity ratioEnd of the current fiscal period 76.4 / End of previous period 71.9
Total assets¥5,619 million
Net assets¥4,792 million
Cash flows from operating activities¥312 million
Cash flows from investing activities¥-8 million
Cash flows from financing activities¥-590 million
Cash and cash equivalents at end of period¥4,482 million
Full-year earnings forecastNet Sales ¥15,100 million (YoY +0.1%) / Operating profit ¥1,330 million (YoY -6.0%) / Ordinary income ¥1,340 million (YoY -6.2%) / Net income ¥300 million (YoY -21.5%)
Revision to Earnings ForecastNot disclosed
Annual Dividend Forecast¥18 → ¥18(0.0%)
Depreciation and amortization¥4 million
Disclosure regarding the going concern assumptionNo applicable matters ("There are no applicable matters")
Change in accounting policyChanges due to revisions to standards No / Other changes No / Change in accounting estimate No / Restatement No
Changes in the scope of consolidationNew 0 / Excluded 0 / Name of newly added company Not disclosed / Excluded Company Name Not disclosed
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingNo
Issued Shares at Period-End7,707,095 Shares
Treasury Shares at Period-End132,763 Shares
Factors Behind Changes in Business PerformanceAlthough successful sales promotion activities and other measures resulted in customer visits exceeding the previous year, selling, general and administrative expenses and other costs increased as the company strengthened support measures for franchisees to improve their profitability.
Items this document does not state (10)
Operating MarginPayout ratioShareholder Return PolicySegment revenueSegment profitRegional salesOrders received and order backlogImpairment lossBreakdown of extraordinary income (loss)Material 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.

Although successful sales promotion activities and other measures resulted in customer visits exceeding the previous year, selling, general and administrative expenses and other costs increased as the company strengthened support measures for franchisees to improve their profitability, resulting in lower operating profit.

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.
Second Quarter of the Fiscal Year Ending February 2027: Summary of Financial Results [Japanese GAAP] (Consolidated) | Three F Co.,Ltd. (7544) timely disclosure | Komori