Worth reading
56In focus
0–100. This measures how worthwhile something is to read, not how good or bad the company is.Direction
Improvement
Direction inferred from the company’s description.Scale
812
¥ millionWording
Avoiding a definitive answer
How definitive the wording is.Results for this period
Interim period (second quarter)1 November 2025 to 30 April 2026ConsolidatedJapanese GAAPNet Sales9,398¥ millionYear on year +1.0%
Operating profit142¥ million
Ordinary income113¥ million
Net income attributable to owners of the parent812¥ million
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.
Net income per share¥52.02
Financial position at period-end
Total assets17,732¥ million
of which net assets 1,531 ¥ millionEquity ratio 8.3%vs. prior year-end +3.4pt
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.
Cash inflows and outflows
Operating+652,864
Investment-177,532
Financials-1,119,160
Net change-643,828
Stacked from zero: upward is an increase in cash, downward a decrease (in ¥ thousand).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¥550,936 thousand
Segment revenueTSUTAYA Bookstore business ¥8,337,339 thousand (YoY +99.5%), Gaming and trading card business ¥313,718 thousand (YoY +124.4%), Sports-Related Business ¥133,092 thousand (YoY +102.6%), Home-visit nursing business ¥109,008 thousand (YoY +110.0%), Food-Service Business ¥659,163 thousand (YoY +111.9%)
Segment profitTSUTAYA Bookstore business ¥38,893 thousand, Gaming and trading card business ¥45,661 thousand (YoY +155.1%), Sports-Related Business ¥2,784 thousand (YoY +29.1%), Home-visit nursing business ¥8,223 thousand (YoY +120.7%), Food-Service Business ¥28,350 thousand (YoY +194.8%)
Outlook and shareholder returns
Full-year earnings forecast
Net SalesForecast value Undecided / Year-on-year change Undecided
Operating profitForecast value Undecided / Year-on-year change Undecided
Ordinary incomeForecast value Undecided / Year-on-year change Undecided
Net incomeForecast value Undecided / Year-on-year change Undecided
Revision to Earnings ForecastNet Sales Not disclosed → Undecided / Operating profit Not disclosed → Undecided / Ordinary income Not disclosed → Undecided / Net income Not disclosed → Undecided
Annual Dividend Forecast¥0 → ¥0（0.0%）
Factors Behind Changes in Business Performance
Although sales in the TSUTAYA Bookstore business fell below the year-earlier period due to a decrease in the number of stores, the company worked to reduce selling, general and administrative expenses through thorough cost control. Despite increases in personnel expenses and costs associated with store closures and renovations, the company recognized gain on the occurrence of negative goodwill of ¥747,680 thousand.
Disclosure regarding the going concern assumption
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 Number of companies 1 / Company name 株式会社明文堂 / Excluded Not disclosed
Material subsequent eventsOn 29 May 2026, the company transferred land and buildings in Chuo Ward, Niigata City, and plans to recognize an approximately ¥440 million gain on the transfer as extraordinary income for the fiscal year ending October 2026. The transfer price, book value and transferee have not been disclosed.
Impairment lossNo applicable matters
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of non-current assets ¥2,640 thousand, Gain on negative goodwill ¥747,680 thousand / Extraordinary loss Not disclosed
Depreciation and amortization¥230,519 thousand
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingWhether applicable Yes / Subject person Not disclosed
Issued Shares at Period-End16,214,400
Treasury Shares at Period-End603,480
| Item | Details |
|---|---|
| Fiscal Period Classification | Interim period (second quarter) |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 1 November 2025 to 30 April 2026 |
| Net Sales | ¥9,398 million (YoY +1.0%) |
| Operating profit | ¥142 million |
| Ordinary income | ¥113 million |
| Profit attributable to owners of the parent | ¥812 million |
| Net income per share | ¥52.02 |
| Equity ratio | End of the current fiscal period 8.3 / End of previous period 4.9 |
| Total assets | ¥17,732 million |
| Net assets | ¥1,531 million |
| Cash flows from operating activities | ¥652,864 thousand |
| Cash flows from investing activities | ¥-177,532 thousand |
| Cash flows from financing activities | ¥-1,119,160 thousand |
| Cash and cash equivalents at end of period | ¥550,936 thousand |
| Full-year earnings forecast | Net Sales Forecast value Undecided / Year-on-year change Undecided / Operating profit Forecast value Undecided / Year-on-year change Undecided / Ordinary income Forecast value Undecided / Year-on-year change Undecided / Net income Forecast value Undecided / Year-on-year change Undecided |
| Revision to Earnings Forecast | Net Sales Not disclosed → Undecided / Operating profit Not disclosed → Undecided / Ordinary income Not disclosed → Undecided / Net income Not disclosed → Undecided |
| Annual Dividend Forecast | ¥0 → ¥0（0.0%） |
| Segment revenue | TSUTAYA Bookstore business ¥8,337,339 thousand (YoY +99.5%), Gaming and trading card business ¥313,718 thousand (YoY +124.4%), Sports-Related Business ¥133,092 thousand (YoY +102.6%), Home-visit nursing business ¥109,008 thousand (YoY +110.0%), Food-Service Business ¥659,163 thousand (YoY +111.9%) |
| Segment profit | TSUTAYA Bookstore business ¥38,893 thousand, Gaming and trading card business ¥45,661 thousand (YoY +155.1%), Sports-Related Business ¥2,784 thousand (YoY +29.1%), Home-visit nursing business ¥8,223 thousand (YoY +120.7%), Food-Service Business ¥28,350 thousand (YoY +194.8%) |
| Depreciation and amortization | ¥230,519 thousand |
| Impairment loss | No applicable matters |
| Breakdown of extraordinary income (loss) | Extraordinary income Gain on sale of non-current assets ¥2,640 thousand, Gain on negative goodwill ¥747,680 thousand / Extraordinary loss Not disclosed |
| Disclosure regarding the going concern assumption | No applicable matters |
| Change in accounting policy | Changes due to revisions to standards No / Other changes No / Change in accounting estimate No / Restatement No |
| Changes in the scope of consolidation | New Number of companies 1 / Company name 株式会社明文堂 / Excluded Not disclosed |
| Material subsequent events | On 29 May 2026, the company transferred land and buildings in Chuo Ward, Niigata City, and plans to recognize an approximately ¥440 million gain on the transfer as extraordinary income for the fiscal year ending October 2026. The transfer price, book value and transferee have not been disclosed. |
| Availability of Supplementary Financial Results Materials | Yes |
| Availability of Financial Results Briefing | Whether applicable Yes / Subject person Not disclosed |
| Issued Shares at Period-End | 16,214,400 |
| Treasury Shares at Period-End | 603,480 |
| Factors Behind Changes in Business Performance | Although sales in the TSUTAYA Bookstore business fell below the year-earlier period due to a decrease in the number of stores, the company worked to reduce selling, general and administrative expenses through thorough cost control. Despite increases in personnel expenses and costs associated with store closures and renovations, the company recognized gain on the occurrence of negative goodwill of ¥747,680 thousand. |
Items this document does not state (5)
Operating MarginPayout ratioShareholder Return PolicyRegional salesOrders received and order backlog
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 sales in the TSUTAYA Bookstore business declined due to a decrease in the number of stores, the company worked to reduce selling, general and administrative expenses through thorough cost control. Interim net income attributable to owners of the parent resulted from the recognition of gain on the occurrence of negative goodwill associated with the succession of the business of 株式会社明文堂.
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.
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Corrections happenIf the company reissues this disclosure, the page is rebuilt from the corrected version and the revision number moves up.