Komori
Results7554KOURAKUEN CORPORATIONRetail

Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending March 2027 [Japanese GAAP] (Non-consolidated)

First-half net sales increased 9.6% year on year and operating income increased 8.2%, while first-half net income decreased 0.6%. The full-year earnings forecast and annual dividend forecast remain unchanged.

Worth reading
48Recurring
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
9.6
% (year-on-year change in net sales)
Wording
Conditional
How definitive the wording is.

Results for this period

Interim period (second quarter)1 April 2026 to 30 September 2026Non-consolidated (individual)Japanese GAAP
Net Sales15,832¥ millionYear on year +9.6%Progress 50.3%
Operating profit817¥ millionYear on year +8.2%Progress 51.1%
Ordinary income822¥ millionYear on year +9.1%Progress 51.4%
Net income attributable to owners of the parent581¥ millionYear on year -0.6%Progress 46.5%

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¥30.40
Financial position at period-end
Total assets13,502¥ million
of which net assets 7,608 ¥ millionEquity ratio 55.9%vs. prior year-end +2.8pt

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.

Regional salesRegion Tohoku / Revenue for the six months ended September ¥6,365,368 thousand / Revenue in the same period of the previous year ¥5,699,352 thousand / yoy_pct ¥11.7 thousand, Region Kanto / Revenue for the six months ended September ¥7,617,640 thousand / Revenue in the same period of the previous year ¥7,074,029 thousand / yoy_pct ¥7.7 thousand, Region Tokai / Revenue for the six months ended September ¥390,313 thousand / Revenue in the same period of the previous year ¥359,584 thousand / yoy_pct ¥8.5 thousand, Region Hokuriku and Koshinetsu / Revenue for the six months ended September ¥1,219,618 thousand / Revenue in the same period of the previous year ¥1,092,684 thousand / yoy_pct ¥11.6 thousand
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥31,500 million (YoY +7.1%)
Operating profit¥1,600 million (YoY +5.6%)
Ordinary income¥1,600 million (YoY +4.7%)
Net income¥1,250 million (YoY +8.2%)
Annual Dividend Forecast¥10 → ¥15(+50.0%)
Factors Behind Changes in Business Performance

Increased demand for dining out due to the effects of wage increases, higher average customer spending following price revisions, and solid inbound demand. The Company also opened 3 directly operated restaurants and 1 overseas franchise location, renovated 15 restaurants, and tailored its product offerings to demand. Higher utility and food costs, labor costs, and restaurant opening costs were factors weighing on results.

Disclosure regarding the going concern assumption

None ("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
Impairment loss¥15,237 thousand
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of non-current assets ¥11,000 thousand, Other ¥232 thousand / Extraordinary loss Loss on disposal of fixed assets ¥46,158 thousand, Impairment Losses ¥15,237 thousand
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingYes (for institutional investors and analysts)
Issued Shares at Period-End20,832,441
Treasury Shares at Period-End1,704,630
Results for this period
ItemDetails
Fiscal Period ClassificationInterim period (second quarter)
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedNon-consolidated (individual)
Period Covered1 April 2026 to 30 September 2026
Net Sales¥15,832 million (YoY +9.6%)
Operating profit¥817 million (YoY +8.2%)
Ordinary income¥822 million (YoY +9.1%)
Profit attributable to owners of the parent¥581 million (YoY -0.6%)
Net income per share¥30.40
Equity ratioEnd of the current fiscal period 55.9 / End of previous period 53.1
Total assets¥13,502 million
Net assets¥7,608 million
Full-year earnings forecastNet Sales ¥31,500 million (YoY +7.1%) / Operating profit ¥1,600 million (YoY +5.6%) / Ordinary income ¥1,600 million (YoY +4.7%) / Net income ¥1,250 million (YoY +8.2%)
Annual Dividend Forecast¥10 → ¥15(+50.0%)
Regional salesRegion Tohoku / Revenue for the six months ended September ¥6,365,368 thousand / Revenue in the same period of the previous year ¥5,699,352 thousand / yoy_pct ¥11.7 thousand, Region Kanto / Revenue for the six months ended September ¥7,617,640 thousand / Revenue in the same period of the previous year ¥7,074,029 thousand / yoy_pct ¥7.7 thousand, Region Tokai / Revenue for the six months ended September ¥390,313 thousand / Revenue in the same period of the previous year ¥359,584 thousand / yoy_pct ¥8.5 thousand, Region Hokuriku and Koshinetsu / Revenue for the six months ended September ¥1,219,618 thousand / Revenue in the same period of the previous year ¥1,092,684 thousand / yoy_pct ¥11.6 thousand
Impairment loss¥15,237 thousand
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of non-current assets ¥11,000 thousand, Other ¥232 thousand / Extraordinary loss Loss on disposal of fixed assets ¥46,158 thousand, Impairment Losses ¥15,237 thousand
Disclosure regarding the going concern assumptionNone ("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
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingYes (for institutional investors and analysts)
Issued Shares at Period-End20,832,441
Treasury Shares at Period-End1,704,630
Factors Behind Changes in Business PerformanceIncreased demand for dining out due to the effects of wage increases, higher average customer spending following price revisions, and solid inbound demand. The Company also opened 3 directly operated restaurants and 1 overseas franchise location, renovated 15 restaurants, and tailored its product offerings to demand. Higher utility and food costs, labor costs, and restaurant opening costs were factors weighing on results.
Items this document does not state (14)
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 profitOrders received and order backlogDepreciation and amortizationChanges in the scope of consolidationMaterial 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.

The Company cited increased demand for dining out due to the effects of wage increases, higher average customer spending following price revisions, and solid inbound demand. It also opened 3 directly operated restaurants and 1 overseas franchise location, renovated 15 restaurants, and tailored its product offerings to weather conditions. At the same time, it described a challenging operating environment, including higher utility and food costs, labor costs, and restaurant opening costs.

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Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending March 2027 [Japanese GAAP] (Non-consolidated) | KOURAKUEN CORPORATION (7554) timely disclosure | Komori