Earnings Presentation Materials for the First Quarter of the Fiscal Year Ending March 2027 | VIA Holdings,Inc. (7918) timely disclosure

Worth reading

57In focus

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Direction

Improvement

Direction inferred from the company’s description.

Scale

¥ million (increase in full-year operating income forecast)

Wording

Conditional

How definitive the wording is.

Contents of this document

Earnings presentationFirst quarter of the fiscal year ending March 20278 items taken from the company’s own explanation

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

Net Sales¥4,280 million-1.5%

Operating profit¥158 million

Ordinary income¥141 million

Net income¥45 million

Gross Profit Margin67.3

Operating profit margin3.7

Selling, general and administrative expenses¥2,721 million

Results for the three months of the current quarter

Net Sales

¥4,280 million

Operating profit

¥158 million

Ordinary income

¥141 million

Net income

¥45 million

Full-year earnings forecast

Net Sales

¥17,400 million

Operating profit

¥370 million

Ordinary income

¥260 million

Net income for the current fiscal year

¥30 million

What the company explained in this material

Self-assessment against the planThe company's self-assessment against its own plan.

Progress exceeding plan

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

Same-Store Sales¥28 million
Store Openings and Closures¥14 million
Cost increases¥-12 million
Cost of sales (food materials and logistics)¥46 million
Personnel expenses¥40 million
Other expenses¥18 million
Head-office costs¥9 million

New initiatives

Conversion from the yakitori format to the sushi format (Sushi Iccho)
Introduction of smartphone ordering
Review of cooking operations and introduction of dedicated equipment
Integration of head office functions and streamlining of the organization
Transition to a company with an Audit & Supervisory Committee and reduction in the number of directors and corporate officers

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

Same-store sales (cumulative first quarter)101.5 % year on year
Same-store customer traffic (cumulative first quarter)98.1 % year on year
Same-store average spend per customer (cumulative first quarter)103.5 % year on year
Smartphone ordering adoption rate25 %

Unit price and quantity metricsThese figures show sales broken down by price and volume.

Same-store customer traffic98.1% of year-earlier period

Same-store spend per customer103.5% of year-earlier period

Same-Store Sales101.5% of year-earlier period

Medium-term management plan targets

Plan nameMedium-Term Management Plan 2028

TargetTransition to a strategically downsized growth model and the era of 500 stores from 2028 onward

Target fiscal year2028 onward

Number of stores and locations

Number of Stores at Period-End280 Location

Store openings0 Location

Number of store closures7 Location

Number of format conversions0 Location

Logistics CentersConsolidated from 12 logistics centers to 6

Capital expenditures

¥4 hundred million store-opening investment under the medium-term management plan

Contents of this document
Item	Details
Document type	Earnings presentation
Fiscal Period Covered	First quarter of the fiscal year ending March 2027
Net Sales	¥4,280 million (YoY -1.5%)
Operating profit	¥158 million
Ordinary income	¥141 million
Net income	¥45 million
Gross Profit Margin	67.3
Operating profit margin	3.7
Selling, general and administrative expenses	¥2,721 million
Results for the three months of the current quarter	Net Sales ¥4,280 million / Operating profit ¥158 million / Ordinary income ¥141 million / Net income ¥45 million
Full-year earnings forecast	Net Sales ¥17,400 million / Operating profit ¥370 million / Ordinary income ¥260 million / Net income for the current fiscal year ¥30 million
Self-assessment against the plan	Progress exceeding plan
Breakdown of Factors Affecting the Change	Factors Same-Store Sales / Amount ¥28 million, Factors Store Openings and Closures / Amount ¥14 million, Factors Cost increases / Amount ¥-12 million, Factors Cost of sales (food materials and logistics) / Amount ¥46 million, Factors Personnel expenses / Amount ¥40 million, Factors Other expenses / Amount ¥18 million, Factors Head-office costs / Amount ¥9 million
Key KPIs	Indicator name Same-store sales (cumulative first quarter) / Value 101.5 % year on year / Year on year against the same period last year Not disclosed, Indicator name Same-store customer traffic (cumulative first quarter) / Value 98.1 % year on year / Year on year against the same period last year Not disclosed, Indicator name Same-store average spend per customer (cumulative first quarter) / Value 103.5 % year on year / Year on year against the same period last year Not disclosed, Indicator name Smartphone ordering adoption rate / Value 25 % / Year on year against the same period last year Not disclosed
Unit price and quantity metrics	Same-store customer traffic 98.1% of year-earlier period / Same-store spend per customer 103.5% of year-earlier period / Same-Store Sales 101.5% of year-earlier period
Number of stores and locations	Number of Stores at Period-End 280 Location / Store openings 0 Location / Number of store closures 7 Location / Number of format conversions 0 Location / Logistics Centers Consolidated from 12 logistics centers to 6
Medium-term management plan targets	Plan name Medium-Term Management Plan 2028 / Target Transition to a strategically downsized growth model and the era of 500 stores from 2028 onward / Target fiscal year 2028 onward
Capital expenditures	¥4 hundred million (store-opening investment under the medium-term management plan)
New initiatives	Conversion from the yakitori format to the sushi format (Sushi Iccho), Introduction of smartphone ordering, Review of cooking operations and introduction of dedicated equipment, Integration of head office functions and streamlining of the organization, Transition to a company with an Audit & Supervisory Committee and reduction in the number of directors and corporate officers

Items this document does not state (12)

Progress against full-year forecastSegment resultsNumber of employeesAssumptions Underlying the Business OutlookRisk amount incorporated into the outlookFinancial targetsAnnual DividendPayout ratioAcquisition of treasury sharesOrders 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.

Progress in optimizing staffing and working-hour management, improving store operations and controlling expenses exceeded the plan, and the revision also reflects first-quarter results and current conditions. For extraordinary gains and losses, the company stated that its current reasonable estimates have been incorporated into the earnings forecasts.

How to read this page

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