Komori
Earnings presentation7544Three F Co.,Ltd.Retail

Supplementary Financial Results Materials (Consolidated) for the Second Quarter (Interim Period) of the Fiscal Year Ending February 2027

For the interim period of the fiscal year ending February 2027, chainwide sales and operating revenue exceeded the year-earlier period, while operating profit, ordinary profit and interim net income attributable to owners of the parent all declined. Full-year forecasts are operating profit of ¥1,330 million, ordinary profit of ¥1,340 million and net income of ¥300 million.

Worth reading
26Immaterial
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
-37
Millions of yen (year-on-year change in operating profit)
Wording
Conditional
How definitive the wording is.

Contents of this document

Supplementary materials to the earnings reportSecond quarter (interim period) of the fiscal year ending February 20275 items taken from the company’s own explanation
Financial Results Figures (The key points of this material are explained below)
Net Sales2,154 JPY million-4.3%
Operating profit827 JPY million-4.3%
Ordinary income838 JPY million-3.6%
Net income¥237 million -4.5%interim net income attributable to owners of the parent
Gross Profit Margin31.3 % LTF
Selling, general and administrative expenses5,257 JPY million
Full-year earnings forecast
Chainwide sales
71,000 JPY million
Operating revenue
15,100 JPY million
Operating profit
1,330 JPY million
Ordinary income
1,340 JPY million
Profit attributable to owners of the parent
300 JPY million
Earnings per share
39.61 JPY
Dividend per share
18 JPY
What the company explained in this material
Key KPIsA metric the company considers important as a management benchmark.
  • Average daily sales (all stores, LTF)634 JPY thousand
  • Customer count (all stores, LTF)804 people
  • Average spend per customer (all stores, LTF)788 JPY
  • Existing-store sales year on year (LTF)102.5 %
  • Existing-store customer count year on year (LTF)100.9 %
  • Existing-store average spend per customer year on year (LTF)101.6 %
Unit price and quantity metricsThese figures show sales broken down by price and volume.
Number of Customers
804 people
Average Spend per Customer
788 JPY
Financial targets
ROE
5.6 % interim period
Full-year outlook7
Equity ratio
76.4 %
Number of stores and locations
Number of Stores at Period-End327 stores
Number of store openings and closures during the periodDecreased by 1 store, from 328 stores at the end of February 2026 to 327 stores in August 2026
Annual Dividend
¥18 per share
InterimYear-end dividend: ¥9.00 per share
End of period¥9.00 (deducted from the full-year forecast of ¥18.00)
Contents of this document
ItemDetails
Document typeSupplementary materials to the earnings report
Fiscal Period CoveredSecond quarter (interim period) of the fiscal year ending February 2027
Net Sales2,154 JPY million (YoY -4.3%)
Operating profit827 JPY million (YoY -4.3%)
Ordinary income838 JPY million (YoY -3.6%)
Net income¥237 million (interim net income attributable to owners of the parent) (YoY -4.5%)
Gross Profit Margin31.3 % (LTF)
Selling, general and administrative expenses5,257 JPY million
Full-year earnings forecastChainwide sales 71,000 JPY million / Operating revenue 15,100 JPY million / Operating profit 1,330 JPY million / Ordinary income 1,340 JPY million / Profit attributable to owners of the parent 300 JPY million / Earnings per share 39.61 JPY / Dividend per share 18 JPY
Key KPIsAverage daily sales (all stores, LTF) 634 JPY thousand, Customer count (all stores, LTF) 804 people, Average spend per customer (all stores, LTF) 788 JPY, Existing-store sales year on year (LTF) 102.5 %, Existing-store customer count year on year (LTF) 100.9 %, Existing-store average spend per customer year on year (LTF) 101.6 %
Unit price and quantity metricsNumber of Customers 804 people / Average Spend per Customer 788 JPY
Number of stores and locationsNumber of Stores at Period-End 327 stores / Number of store openings and closures during the period Decreased by 1 store, from 328 stores at the end of February 2026 to 327 stores in August 2026
Financial targetsROE 5.6 % (interim period) / Equity ratio 76.4 %
Annual Dividend¥18 per share
Items this document does not state (17)
Operating profit marginResults for the three months of the current quarterProgress against full-year forecastSelf-assessment against the planSegment resultsBreakdown of Factors Affecting the ChangeNumber of employeesAssumptions Underlying the Business OutlookRisk amount incorporated into the outlookMedium-term management plan targetsPayout ratioAcquisition of treasury sharesCapital expendituresOrders received and order backlogMarket Size / ShareKey points of the Q&ANew initiatives

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 materials do not explain the reasons for the changes in results. The tables show that sales decreased 4.3% year on year, selling, general and administrative expenses increased 2.9%, and selling commissions increased 29.0%.

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.
Supplementary Financial Results Materials (Consolidated) for the Second Quarter (Interim Period) of the Fiscal Year Ending February 2027 | Three F Co.,Ltd. (7544) timely disclosure | Komori