Earnings Presentation for the Second Quarter of the Fiscal Year Ending February 2027 | Copa Corporation Inc. (7689) timely disclosure

Worth reading

34Immaterial

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

¥ million (year-on-year improvement in interim net income)

Wording

Conditional

How definitive the wording is.

Contents of this document

Presentation materials for financial resultsFiscal year ending February 2027, second quarter5 items taken from the company’s own explanation

Financial Results Figures (The key points of this material are explained below)

Net Sales¥1,052 million-7.4%

Operating profit¥15 million

Ordinary income¥18 million

Net income¥12 million

Gross Profit Margin40

Operating profit margin1.5

Selling, general and administrative expenses¥405 million

Full-year earnings forecast

Net Sales

¥1,802 million

Operating profit

¥1 million

Ordinary income

¥2 million

Net income for the current fiscal year

¥1 million

Earnings per share

¥0.54

What the company explained in this material

Breakdown of Factors Affecting the ChangeReasons cited by the Company for the change in the figures.

Selling, general and administrative expenses

Total

¥-92 million

Selling Expenses

¥-14 million

General and administrative expenses

¥-41 million

Personnel Expenses

¥-38 million

New initiatives

Expansion of in-store demonstration sales
Entry into the live-commerce market
Expansion of product pages and live demonstration services using generative AI
In-house use of AI for operations
Integrated promotional model linking television shopping, social media, online advertising and live demonstration sales
Direct imports of products from overseas

Key KPIsA metric the company considers important as a management benchmark.

Number of products developed40 Products
Number of AI avatar-enabled products50 Products

Segment results

Single segment: live demonstration sales business

Revenue by Sales Channel

TV mail-order sales

¥514 million-7.6%

Internet Retail

¥307 million-5.3%

Vendor sales

¥185 million-11.7%

Sales promotion

¥19 million+38.6%

Demo Kau

¥20 million+4.7%

Wakutan

¥4 million-55.7%

Other

¥0 million-16.5%

Number of employees

Number of Employees37 People

Record dateEnd of February 2026

Contents of this document
Item	Details
Document type	Presentation materials for financial results
Fiscal Period Covered	Fiscal year ending February 2027, second quarter
Net Sales	¥1,052 million (YoY -7.4%)
Operating profit	¥15 million
Ordinary income	¥18 million
Net income	¥12 million
Gross Profit Margin	40
Operating profit margin	1.5
Selling, general and administrative expenses	¥405 million
Full-year earnings forecast	Net Sales ¥1,802 million / Operating profit ¥1 million / Ordinary income ¥2 million / Net income for the current fiscal year ¥1 million / Earnings per share ¥0.54
Segment results	Segment Single segment: live demonstration sales business / Revenue by Sales Channel TV mail-order sales ¥514 million (YoY -7.6%) / Internet Retail ¥307 million (YoY -5.3%) / Vendor sales ¥185 million (YoY -11.7%) / Sales promotion ¥19 million (YoY +38.6%) / Demo Kau ¥20 million (YoY +4.7%) / Wakutan ¥4 million (YoY -55.7%) / Other ¥0 million (YoY -16.5%)
Breakdown of Factors Affecting the Change	Selling, general and administrative expenses Total ¥-92 million / Selling Expenses ¥-14 million / General and administrative expenses ¥-41 million / Personnel Expenses ¥-38 million
Key KPIs	Indicator name Number of products developed / Value 40 Products / Year on year against the same period last year Not disclosed, Indicator name Number of AI avatar-enabled products / Value 50 Products / Year on year against the same period last year Not disclosed
Number of employees	Number of Employees 37 People / Record date End of February 2026
New initiatives	Expansion of in-store demonstration sales, Entry into the live-commerce market, Expansion of product pages and live demonstration services using generative AI, In-house use of AI for operations, Integrated promotional model linking television shopping, social media, online advertising and live demonstration sales, Direct imports of products from overseas

Items this document does not state (16)

Results for the three months of the current quarterProgress against full-year forecastSelf-assessment against the planUnit price and quantity metricsNumber of stores and locationsAssumptions Underlying the Business OutlookRisk amount incorporated into the outlookMedium-term management plan targetsFinancial targetsAnnual DividendPayout ratioAcquisition of treasury sharesCapital expendituresOrders received and order backlogMarket Size / ShareKey points of the Q&A

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.

Because, in addition to the gross profit margin improving from 39.2% to 40.0%, selling, general and administrative expenses were reduced by ¥92 million through optimization of advertising and promotional expenses, increased social media outreach and the in-house use of AI for operations.

How to read this page

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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.