Worth reading
59In focus
Scored from 5 of 6 sectionsDirection
Improvement
Direction inferred from the company’s description.Scale
2371
¥ million (year-on-year increase in revenue)Wording
Conditional
How definitive the wording is.Contents of this document
Supplementary materials to the earnings reportFY ending August 2026, third quarter7 items taken from the company’s own explanation
Financial Results Figures (The key points of this material are explained below)
Net Sales¥23,144 million+111.4%
Operating profit¥4,901 million+114.5%
Ordinary income¥5,035 million+110.9%
Net income¥3,377 million+111.1%
Selling, general and administrative expenses¥4,219 million
Gross Profit Margin
Rate39.4%
Year-on-year change (points)Improved by 0.7 percentage points from 38.7% in the year-earlier period
Operating profit margin
Rate21.2%
Year-on-year change (points)Improved by 0.6 percentage points from 20.6% in the year-earlier period
Results for the three months of the current quarter
Net Sales
¥8,298 million+114.2%
Operating profit
¥1,734 million+111.4%
Operating profit margin20.9%
E-commerce sales
¥2,259 million+114.9%
Full-year earnings forecast
Net Sales
¥30,000 million
Gross profit
¥12,025 million
Operating profit
¥6,300 million
Ordinary income
¥6,450 million
Net income
¥4,288 million
What the company explained in this material
Self-assessment against the planThe company's self-assessment against its own plan.
Progressing smoothly toward achieving the plan revised in the second quarterBreakdown of Factors Affecting the ChangeReasons cited by the Company for the change in the figures.
- Eco Products+¥688 million
- Lifestyle Products+¥1,703 million
- Wellness Products+¥12 million
- Design and Other△¥33 million
- Personnel expenses+¥209 million
- Shipping and sales commissions+¥60 million
- Advertising expenses+¥38 million
- One-off M&A-related transaction fees+¥80 million
Assumptions Underlying the Business OutlookThe assumptions used by the company in preparing its forecast.
- 26 %AssumptionsPercentage of planned purchases for easy-order products in the fourth quarter covered by currency forwards
- 137 Yen/dollarAssumptionsForward exchange rate
New initiatives
- Stabilizing the fourth-quarter profit margin through currency forwards
- Strengthening price negotiations in local currencies with overseas suppliers
- Thorough implementation of flexible production in optimal locations
- Implementing price increases at appropriate prices
Key KPIsA metric the company considers important as a management benchmark.
- E-commerce revenue¥6,752 millionYear on year against the same period last year119.0%
- E-commerce revenue mix29.2 %Year on year against the same period last year+1.9 percentage points
- BtoB site revenue¥3,677 millionYear on year against the same period last year109.5%
- DtoC site revenue¥3,074 millionYear on year against the same period last year132.6%
Annual Dividend
Annual dividend amount¥31 per share
Payout ratio
At least 40%; DOE floor of 7.0%| Item | Details |
|---|---|
| Document type | Supplementary materials to the earnings report |
| Fiscal Period Covered | FY ending August 2026, third quarter |
| Net Sales | ¥23,144 million (YoY +111.4%) |
| Operating profit | ¥4,901 million (YoY +114.5%) |
| Ordinary income | ¥5,035 million (YoY +110.9%) |
| Net income | ¥3,377 million (YoY +111.1%) |
| Gross Profit Margin | Rate 39.4% / Year-on-year change (points) Improved by 0.7 percentage points from 38.7% in the year-earlier period |
| Operating profit margin | Rate 21.2% / Year-on-year change (points) Improved by 0.6 percentage points from 20.6% in the year-earlier period |
| Selling, general and administrative expenses | ¥4,219 million |
| Results for the three months of the current quarter | Net Sales ¥8,298 million (YoY +114.2%) / Operating profit ¥1,734 million (YoY +111.4%) / Operating profit margin 20.9% / E-commerce sales ¥2,259 million (YoY +114.9%) |
| Full-year earnings forecast | Net Sales ¥30,000 million / Gross profit ¥12,025 million / Operating profit ¥6,300 million / Ordinary income ¥6,450 million / Net income ¥4,288 million |
| Self-assessment against the plan | Progressing smoothly toward achieving the plan revised in the second quarter |
| Breakdown of Factors Affecting the Change | Factors Eco Products / Amount +¥688 million, Factors Lifestyle Products / Amount +¥1,703 million, Factors Wellness Products / Amount +¥12 million, Factors Design and Other / Amount △¥33 million, Factors Personnel expenses / Amount +¥209 million, Factors Shipping and sales commissions / Amount +¥60 million, Factors Advertising expenses / Amount +¥38 million, Factors One-off M&A-related transaction fees / Amount +¥80 million |
| Key KPIs | Indicator name E-commerce revenue / Value ¥6,752 million / Year on year against the same period last year 119.0%, Indicator name E-commerce revenue mix / Value 29.2 % / Year on year against the same period last year +1.9 percentage points, Indicator name BtoB site revenue / Value ¥3,677 million / Year on year against the same period last year 109.5%, Indicator name DtoC site revenue / Value ¥3,074 million / Year on year against the same period last year 132.6% |
| Assumptions Underlying the Business Outlook | Assumptions Percentage of planned purchases for easy-order products in the fourth quarter covered by currency forwards / Value 26 %, Assumptions Forward exchange rate / Value 137 Yen/dollar |
| Annual Dividend | Annual dividend amount ¥31 per share / Interim and Year-End Breakdown Not disclosed |
| Payout ratio | At least 40%; DOE floor of 7.0% |
| New initiatives | Stabilizing the fourth-quarter profit margin through currency forwards, Strengthening price negotiations in local currencies with overseas suppliers, Thorough implementation of flexible production in optimal locations, Implementing price increases at appropriate prices |
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 outlookMedium-term management plan targetsFinancial targetsAcquisition 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.Demand for entertainment (IP) and fan activities continued to expand, and the company secured multiple large-scale projects in games, anime, music and 2.5D entertainment, among other areas, driving growth in Lifestyle Products. Securing raw materials and maintaining a stable supply also contributed to performance. Meanwhile, temporary restraints on promotional spending concentrated sales in lower-priced products, slowing the gross profit margin for the three-month third-quarter period.
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.