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Presentation materials for financial results7800Amifa Co.,Ltd.Information and Communications, Services and Others

Financial Results Presentation for the Third Quarter of the Fiscal Year Ending September 2026

For the nine months ended 30 September 2026, revenue increased 7.9% year on year, driven by growth in best-selling products and other factors. Operating profit increased substantially, helped by improvements in the cost of sales ratio and the selling, general and administrative expense ratio. Net income also increased substantially, as compensation income received in connection with the relocation was recorded as extraordinary income.

Worth reading
60In focus
Scored from 5 of 6 sections
Direction
Improvement
Direction inferred from the company’s description.
Scale
550
Millions of yen (year-on-year increase in operating profit)
Wording
Conditional
How definitive the wording is.

Contents of this document

Presentation materials for financial resultsQ3 FY20267 items taken from the company’s own explanation
Financial Results Figures (The key points of this material are explained below)
Net Sales¥7,325 million+7.9%
Operating profit¥723 million+319.0%
Ordinary income¥706 million+389.4%
Net income¥774 million+916.4%
Selling, general and administrative expensesAmount not stated
Gross Profit Margin
Year-on-year change (points)5.5
Operating profit margin
Rate9.9
Year-on-year change (points)7.4
Results for the three months of the current quarter
Net Sales
¥1,998 million
Operating profit
¥92 million
Operating profit margin
4.6 %
Full-year earnings forecast
Net Sales
¥9,000 million
Operating profit
¥620 million
Ordinary income
¥600 million
Net income for the current fiscal year
¥680 million
Earnings per share
¥215.46 per share
Annual Dividend
¥30 per share
What the company explained in this material
Self-assessment against the planThe company's self-assessment against its own plan.
Operating profit, ordinary profit and net income have already exceeded the full-year forecasts during the nine months ended 30 September.
Breakdown of Factors Affecting the ChangeReasons cited by the Company for the change in the figures.
  • Operating profit, Q3 FY25¥172 million
  • Change in revenue¥168 million
  • Change in cost of sales ratio¥402 million
  • Change in SG&A expenses¥-19 million
  • Operating profit, Q3 FY26¥723 million
Assumptions Underlying the Business OutlookThe assumptions used by the company in preparing its forecast.
Taking into account rising procurement costs and the continuing risk of yen depreciation
New initiatives
  • Collaboration project with Licca-chan (24 items)
  • New doll miniature project (22 items)
  • Metallic & tulle yarn project (5 items)
Key KPIsA metric the company considers important as a management benchmark.
  • Year-round product mix ratio87 %
    Year on year against the same period last year+1.9%
  • Seasonal product mix ratio13 %
    Year on year against the same period last year-1.9%
  • National-brand product sales¥5,898 million
    Year on year against the same period last year+16.6%
  • Private-label product sales¥1,426 million
    Year on year against the same period last year-17.6%
  • Net sales per employee
    Year on year against the same period last year+12.9%
  • Value added per employee
    Year on year against the same period last year+64.2%
Medium-term management plan targets
Differentiation based on brand value and stronger profitability
Annual Dividend
Annual dividend per share¥30 per share
Contents of this document
ItemDetails
Document typePresentation materials for financial results
Fiscal Period CoveredQ3 FY2026
Net Sales¥7,325 million (YoY +7.9%)
Operating profit¥723 million (YoY +319.0%)
Ordinary income¥706 million (YoY +389.4%)
Net income¥774 million (YoY +916.4%)
Gross Profit MarginRate Not disclosed / Year-on-year change (points) 5.5
Operating profit marginRate 9.9 / Year-on-year change (points) 7.4
Selling, general and administrative expenses非開示
Results for the three months of the current quarterNet Sales ¥1,998 million / Operating profit ¥92 million / Operating profit margin 4.6 %
Full-year earnings forecastNet Sales ¥9,000 million / Operating profit ¥620 million / Ordinary income ¥600 million / Net income for the current fiscal year ¥680 million / Earnings per share ¥215.46 per share / Annual Dividend ¥30 per share
Self-assessment against the planOperating profit, ordinary profit and net income have already exceeded the full-year forecasts during the nine months ended 30 September.
Breakdown of Factors Affecting the ChangeFactors Operating profit, Q3 FY25 / Amount ¥172 million, Factors Change in revenue / Amount ¥168 million, Factors Change in cost of sales ratio / Amount ¥402 million, Factors Change in SG&A expenses / Amount ¥-19 million, Factors Operating profit, Q3 FY26 / Amount ¥723 million
Key KPIsIndicator name Year-round product mix ratio / Value 87 % / Year on year against the same period last year 1.9 %, Indicator name Seasonal product mix ratio / Value 13 % / Year on year against the same period last year -1.9 %, Indicator name National-brand product sales / Value ¥5,898 million / Year on year against the same period last year ¥16.6 million, Indicator name Private-label product sales / Value ¥1,426 million / Year on year against the same period last year ¥-17.6 million, Indicator name Net sales per employee / Value Not disclosed / Year on year against the same period last year 12.9, Indicator name Value added per employee / Value Not disclosed / Year on year against the same period last year 64.2
Assumptions Underlying the Business OutlookTaking into account rising procurement costs and the continuing risk of yen depreciation
Medium-term management plan targetsDifferentiation based on brand value and stronger profitability
Annual DividendAnnual dividend per share ¥30 per share / Interim and Year-End Breakdown Not disclosed
New initiativesCollaboration project with Licca-chan (24 items), New doll miniature project (22 items), Metallic & tulle yarn project (5 items)
Items this document does not state (13)
Progress against full-year forecastSegment resultsUnit price and quantity metricsNumber of stores and locationsNumber of employeesRisk amount incorporated into the outlookFinancial targetsPayout 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.

The increase was driven by growth in sales of best-selling products, proposals for new concepts and products, a focus on selling lifestyle products, stronger capabilities in proposing product displays, cost reductions, a decrease in impairment losses on inventory, and reductions in selling, general and administrative expenses. Net income increased because compensation income received in connection with the relocation of the head office was recorded as extraordinary income.

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.
Financial Results Presentation for the Third Quarter of the Fiscal Year Ending September 2026 | Amifa Co.,Ltd. (7800) timely disclosure | Komori