Komori
Results7872ESTELLE HOLDINGS CO.,LTD.Information and Communications, Services and Others

Summary of Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending March 2027 [Japanese GAAP] (Consolidated)

Interim-period net sales increased 10.6% year on year, while operating income, ordinary income and interim net income attributable to owners of the parent all turned profitable from losses in the previous year. The full-year earnings forecasts and annual dividend forecast remain unchanged.

Worth reading
47Recurring
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
10.6
% (year-on-year change in revenue)
Wording
Conditional
How definitive the wording is.

Results for this period

Interim period (second quarter)1 April 2026 to 30 September 2026ConsolidatedJapanese GAAP
Net Sales16,613Millions of yenYear on year +10.6%Progress 48.5%
Operating profit131Millions of yenProgress 13.8%
Ordinary income149Millions of yenProgress 16.6%
Net income attributable to owners of the parent8Millions of yenProgress 1.9%

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¥0.85
Financial position at period-end
Total assets29,687Millions of yen
of which net assets 12,049 Millions of yenEquity ratio 38.3%vs. prior year-end -0.4pt

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+462
Investment-180
Financials-42
Net change+240

Stacked from zero: upward is an increase in cash, downward a decrease (in Millions of yen).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 period5,344 Millions of yen
Segment revenueJewelry 13,268 Millions of yen (YoY +8.0%), Eyewear 2,390 Millions of yen (YoY +39.8%), Food Sales and Restaurants 954 Millions of yen (YoY -7.1%)
Segment profitJewelry 160 Millions of yen, Eyewear 86 Millions of yen (YoY -25.1%), Food Sales and Restaurants -117 Millions of yen
Outlook and shareholder returns
Full-year earnings forecast
Net Sales34,250 Millions of yen (YoY +1.1%)
Operating profit950 Millions of yen (YoY +38.3%)
Ordinary income900 Millions of yen (YoY +29.0%)
Net income430 Millions of yen (YoY +830.3%)
Annual Dividend Forecast27 Yen → 27 Yen(0.0%)
Factors Behind Changes in Business Performance

The company pursued an active rollout of sales promotion measures, improved and levelled operations, implemented store policies and advanced human resources development. In jewelry, the restructuring of the sales organization proved effective, while in eyewear, growth in the wholesale business of an overseas subsidiary contributed to results. Food sales and restaurants posted lower revenue, due in part to the closure of 6 stores in the previous fiscal year.

Disclosure regarding the going concern assumption

None

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 0 companies (company name: —) / Excluded 1 company (谷口ジュエル株式会社)
Impairment loss52 Millions of yen
Breakdown of extraordinary income (loss)Extraordinary income Not disclosed / Extraordinary loss Impairment Losses 52 Millions of yen, Restaurant Closure Losses 1 Millions of yen, Total extraordinary losses 53 Millions of yen
Depreciation and amortization195 Millions of yen
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingNo
Issued Shares at Period-End11,459,223
Treasury Shares at Period-End981,653
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 Sales16,613 Millions of yen (YoY +10.6%)
Operating profit131 Millions of yen
Ordinary income149 Millions of yen
Profit attributable to owners of the parent8 Millions of yen
Net income per share¥0.85
Equity ratioEnd of the current fiscal period 38.3 / End of previous period 38.7
Total assets29,687 Millions of yen
Net assets12,049 Millions of yen
Cash flows from operating activities462 Millions of yen
Cash flows from investing activities-180 Millions of yen
Cash flows from financing activities-42 Millions of yen
Cash and cash equivalents at end of period5,344 Millions of yen
Full-year earnings forecastNet Sales 34,250 Millions of yen (YoY +1.1%) / Operating profit 950 Millions of yen (YoY +38.3%) / Ordinary income 900 Millions of yen (YoY +29.0%) / Net income 430 Millions of yen (YoY +830.3%)
Annual Dividend Forecast27 Yen → 27 Yen(0.0%)
Segment revenueJewelry 13,268 Millions of yen (YoY +8.0%), Eyewear 2,390 Millions of yen (YoY +39.8%), Food Sales and Restaurants 954 Millions of yen (YoY -7.1%)
Segment profitJewelry 160 Millions of yen, Eyewear 86 Millions of yen (YoY -25.1%), Food Sales and Restaurants -117 Millions of yen
Depreciation and amortization195 Millions of yen
Impairment loss52 Millions of yen
Breakdown of extraordinary income (loss)Extraordinary income Not disclosed / Extraordinary loss Impairment Losses 52 Millions of yen, Restaurant Closure Losses 1 Millions of yen, Total extraordinary losses 53 Millions of yen
Disclosure regarding the going concern assumptionNone
Change in accounting policyChanges due to revisions to standards No / Other changes No / Change in accounting estimate No / Restatement No
Changes in the scope of consolidationNew 0 companies (company name: —) / Excluded 1 company (谷口ジュエル株式会社)
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingNo
Issued Shares at Period-End11,459,223
Treasury Shares at Period-End981,653
Factors Behind Changes in Business PerformanceThe company pursued an active rollout of sales promotion measures, improved and levelled operations, implemented store policies and advanced human resources development. In jewelry, the restructuring of the sales organization proved effective, while in eyewear, growth in the wholesale business of an overseas subsidiary contributed to results. Food sales and restaurants posted lower revenue, due in part to the closure of 6 stores in the previous fiscal year.
Items this document does not state (7)
Operating MarginRevision to Earnings ForecastPayout ratioShareholder Return PolicyRegional salesOrders received and order backlogMaterial subsequent events

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 company pursued an active rollout of sales promotion measures, improved and levelled its operations, implemented store policies centred on quality, pricing and product assortment, and advanced human resources development. In jewelry, the restructuring of the sales organization proved effective, while in eyewear, the wholesale business of an overseas subsidiary expanded. Ordinary profit was also affected by foreign exchange losses at overseas subsidiaries, among other factors.

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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.
Summary of Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending March 2027 [Japanese GAAP] (Consolidated) | ESTELLE HOLDINGS CO.,LTD. (7872) timely disclosure | Komori