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Results7823ARTNATURE INC.Information and Communications, Services and Others

Second-quarter (interim-period) financial results for the fiscal year ending March 2027 (Japanese GAAP) (Consolidated)

In the interim period, net sales decreased slightly year on year, while operating income, ordinary income and net income declined substantially. Expenses increased due to upfront investment to strengthen human capital and the customer and production bases, while the full-year earnings forecast and dividend forecast remained unchanged.

Worth reading
56In focus
0–100. This measures how worthwhile something is to read, not how good or bad the company is.
Direction
Deterioration
Direction inferred from the company’s description.
Scale
-37.2
Year-on-year change in operating profit (%)
Wording
Conditional
How definitive the wording is.

Results for this period

Interim period (second quarter)1 April 2026 to 30 September 2026ConsolidatedJapanese GAAP
Net Sales21,183¥ millionYear on year -1.4%Progress 43.7%
Operating profit868¥ millionYear on year -37.2%Progress 34.7%
Ordinary income880¥ millionYear on year -39.9%Progress 33.0%
Net income attributable to owners of the parent504¥ millionYear on year -40.6%Progress 41.5%

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¥15.43
Financial position at period-end
Total assets50,809¥ million
of which net assets 28,347 ¥ millionEquity ratio 55.2%vs. prior year-end +1.8pt

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.

Cash inflows and outflows
Operating+283
Investment-1,644
Financials-520
Net change-1,881

Stacked from zero: upward is an increase in cash, downward a decrease (in ¥ million).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¥17,947 million
Segment revenueMen's business ¥11,848 million (YoY +2.4%), Women's business ¥6,151 million (YoY -5.7%), Women's ready-made products business ¥2,566 million (YoY -4.2%)
Segment profitMen's business ¥7,572 million, Women's business ¥3,895 million, Women's ready-made products business ¥2,069 million
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥48,494 million (YoY +8.7%)
Operating profit¥2,500 million (YoY -22.3%)
Ordinary income¥2,665 million (YoY -22.8%)
Net income¥1,214 million (YoY -36.0%)
Revision to Earnings ForecastNone (unchanged from the forecast announced on 15 May 2026)
Annual Dividend Forecast¥30 → ¥28
Factors Behind Changes in Business Performance

For men, new and repeat sales increased due to effective advertising and customer retention measures. For women, sales decreased due in part to the response to new products and the limited carryover of orders from the previous period, while new sales of women's ready-made products struggled at existing stores. In terms of profit, expenses increased due to higher personnel expenses and other costs, as well as upfront investment aimed at strengthening the customer and production bases.

Disclosure regarding the going concern assumption

No applicable matters. The filing states, “There are no applicable matters.”

Change in accounting policy
基準改正に伴う変更 Noneそれ以外の変更 None見積りの変更 None修正再表示 None
Changes in the scope of consolidationMaterial changes None / New Not disclosed / Excluded Not disclosed
Material subsequent eventsA resolution was passed to transfer all shares of consolidated subsidiary ARTNATURE PHILIPPINES INC. to PEARLCOIN (HONG KONG) LIMITED. The agreement is scheduled to be signed on 30 November 2026, and the share transfer is scheduled to be executed on 1 December 2026. Following the transfer, the company will be excluded from the scope of consolidation. The transfer consideration is PHP46 million (¥117 million).
Impairment loss¥13 million
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of fixed assets ¥0 million / Extraordinary loss Loss on disposal of fixed assets ¥0 million, Impairment loss ¥13 million
Depreciation and amortization¥644 million
Availability of Supplementary Financial Results MaterialsAvailable
Availability of Financial Results BriefingWhether applicable Available / Subject person Institutional investors and analysts
Issued Shares at Period-End34,393,200 shares
Treasury Shares at Period-End1,623,740 shares
Results for this period
ItemDetails
Fiscal Period ClassificationInterim period (second quarter)
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 April 2026 to 30 September 2026
Net Sales¥21,183 million (YoY -1.4%)
Operating profit¥868 million (YoY -37.2%)
Ordinary income¥880 million (YoY -39.9%)
Profit attributable to owners of the parent¥504 million (YoY -40.6%)
Net income per share¥15.43
Equity ratioEnd of the current fiscal period 55.2 / End of previous period 53.4
Total assets¥50,809 million
Net assets¥28,347 million
Cash flows from operating activities¥283 million
Cash flows from investing activities¥-1,644 million
Cash flows from financing activities¥-520 million
Cash and cash equivalents at end of period¥17,947 million
Full-year earnings forecastNet Sales ¥48,494 million (YoY +8.7%) / Operating profit ¥2,500 million (YoY -22.3%) / Ordinary income ¥2,665 million (YoY -22.8%) / Net income ¥1,214 million (YoY -36.0%)
Revision to Earnings ForecastNone (unchanged from the forecast announced on 15 May 2026)
Annual Dividend Forecast¥30 → ¥28
Segment revenueMen's business ¥11,848 million (YoY +2.4%), Women's business ¥6,151 million (YoY -5.7%), Women's ready-made products business ¥2,566 million (YoY -4.2%)
Segment profitMen's business ¥7,572 million, Women's business ¥3,895 million, Women's ready-made products business ¥2,069 million
Depreciation and amortization¥644 million
Impairment loss¥13 million
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of fixed assets ¥0 million / Extraordinary loss Loss on disposal of fixed assets ¥0 million, Impairment loss ¥13 million
Disclosure regarding the going concern assumptionNo applicable matters. The filing states, “There are no applicable matters.”
Change in accounting policyChanges due to revisions to standards None / Other changes None / Change in accounting estimate None / Restatement None
Changes in the scope of consolidationMaterial changes None / New Not disclosed / Excluded Not disclosed
Material subsequent eventsA resolution was passed to transfer all shares of consolidated subsidiary ARTNATURE PHILIPPINES INC. to PEARLCOIN (HONG KONG) LIMITED. The agreement is scheduled to be signed on 30 November 2026, and the share transfer is scheduled to be executed on 1 December 2026. Following the transfer, the company will be excluded from the scope of consolidation. The transfer consideration is PHP46 million (¥117 million).
Availability of Supplementary Financial Results MaterialsAvailable
Availability of Financial Results BriefingWhether applicable Available / Subject person Institutional investors and analysts
Issued Shares at Period-End34,393,200 shares
Treasury Shares at Period-End1,623,740 shares
Factors Behind Changes in Business PerformanceFor men, new and repeat sales increased due to effective advertising and customer retention measures. For women, sales decreased due in part to the response to new products and the limited carryover of orders from the previous period, while new sales of women's ready-made products struggled at existing stores. In terms of profit, expenses increased due to higher personnel expenses and other costs, as well as upfront investment aimed at strengthening the customer and production bases.
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.

Personnel expenses and other costs increased as a result of measures to strengthen human capital under the medium-term management plan, while upfront investment to expand the customer base and strengthen the production base caused cost of sales, selling, general and administrative expenses to exceed those in the same period of the previous year.

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.
Second-quarter (interim-period) financial results for the fiscal year ending March 2027 (Japanese GAAP) (Consolidated) | ARTNATURE INC. (7823) timely disclosure | Komori