Komori
Earnings7545NISHIMATSUYA CHAIN Co.,Ltd.Retail

Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending February 2027 [Japanese GAAP] (Consolidated)

For the interim period of the fiscal year ending February 2027, revenue increased 5.8% year on year, while operating profit declined 3.7%. The full-year earnings forecast was unchanged, and the annual dividend forecast was raised from the previous fiscal year's ¥32 to ¥33.

Worth reading
54Recurring
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
5.8
% (year-on-year increase in revenue)
Wording
Conditional
How definitive the wording is.

Results for this period

Interim period (second quarter)21 February 2026–20 August 2026ConsolidatedJapanese GAAP
Net Sales102,636Millions of yenYear on year +5.8%Progress 50.1%
Operating profit7,032Millions of yenYear on year -3.7%Progress 56.1%
Ordinary income7,378Millions of yenYear on year -1.7%Progress 56.8%
Net income attributable to owners of the parent4,992Millions of yenYear on year +0.5%Progress 59.6%

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¥83.50
Financial position at period-end
Total assets162,819Millions of yen
of which net assets 100,588 Millions of yenEquity ratio 61.5%vs. prior year-end +0.2pt

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+5,608
Investment-2,471
Financials-1,571
Net change+1,566

Stacked from zero: upward is an increase in cash, downward a decrease (in Millions of yen).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 period74,516 Millions of yen
Outlook and shareholder returns
Full-year earnings forecast
Net Sales205,000 Millions of yen (YoY +6.0%)
Operating profit12,540 Millions of yen (YoY +26.1%)
Ordinary income13,000 Millions of yen (YoY +23.0%)
Net income8,377 Millions of yen (YoY +22.3%)
Annual Dividend Forecast¥32 → ¥33(+3.1%)
Factors Behind Changes in Business Performance

34 new store openings, 17 store closures, growth in new online store memberships, and strong sales of spring and summer apparel, food, disposable diapers, personal care products, toys and large items. Selling, general and administrative expenses increased due mainly to the increase in the number of stores resulting from an aggressive store-opening program.

Disclosure regarding the going concern assumption

Not applicable.

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 No (0 companies) / Excluded No (0 companies) / Company name Not disclosed
Impairment loss117 Millions of yen
Breakdown of extraordinary income (loss)Extraordinary income Not disclosed / Extraordinary loss Impairment Losses 117 Millions of yen, Loss on closure of stores 1 Millions of yen
Depreciation and amortization913 Millions of yen
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingAvailable (for institutional investors and analysts)
Issued Shares at Period-End69,588,856
Treasury Shares at Period-End9,841,740
Results for this period
ItemDetails
Fiscal Period ClassificationInterim period (second quarter)
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered21 February 2026–20 August 2026
Net Sales102,636 Millions of yen (YoY +5.8%)
Operating profit7,032 Millions of yen (YoY -3.7%)
Ordinary income7,378 Millions of yen (YoY -1.7%)
Profit attributable to owners of the parent4,992 Millions of yen (YoY +0.5%)
Net income per share¥83.50
Equity ratioEnd of the current fiscal period 61.5 / End of previous period 61.3
Total assets162,819 Millions of yen
Net assets100,588 Millions of yen
Cash flows from operating activities5,608 Millions of yen
Cash flows from investing activities-2,471 Millions of yen
Cash flows from financing activities-1,571 Millions of yen
Cash and cash equivalents at end of period74,516 Millions of yen
Full-year earnings forecastNet Sales 205,000 Millions of yen (YoY +6.0%) / Operating profit 12,540 Millions of yen (YoY +26.1%) / Ordinary income 13,000 Millions of yen (YoY +23.0%) / Net income 8,377 Millions of yen (YoY +22.3%)
Annual Dividend Forecast¥32 → ¥33(+3.1%)
Depreciation and amortization913 Millions of yen
Impairment loss117 Millions of yen
Breakdown of extraordinary income (loss)Extraordinary income Not disclosed / Extraordinary loss Impairment Losses 117 Millions of yen, Loss on closure of stores 1 Millions of yen
Disclosure regarding the going concern assumptionNot applicable.
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 No (0 companies) / Excluded No (0 companies) / Company name Not disclosed
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingAvailable (for institutional investors and analysts)
Issued Shares at Period-End69,588,856
Treasury Shares at Period-End9,841,740
Factors Behind Changes in Business Performance34 new store openings, 17 store closures, growth in new online store memberships, and strong sales of spring and summer apparel, food, disposable diapers, personal care products, toys and large items. Selling, general and administrative expenses increased due mainly to the increase in the number of stores resulting from an aggressive store-opening program.
Items this document does not state (9)
Operating MarginRevision to Earnings ForecastPayout ratioShareholder Return PolicySegment revenueSegment profitRegional salesOrders received and order backlogMaterial 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.

Revenue increased due to 34 new store openings, growth in new online store memberships, and strong sales of spring and summer apparel, food, disposable diapers and toys. On the other hand, selling, general and administrative expenses rose 7.3% year on year due mainly to the increase in the number of stores resulting from an aggressive store-opening program, causing operating profit to decline.

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.
Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending February 2027 [Japanese GAAP] (Consolidated) | NISHIMATSUYA CHAIN Co.,Ltd. (7545) timely disclosure | Komori