Komori
Earnings7938REGAL CORPORATIONInformation and Communications, Services and Others

Summary of Financial Results for the First Quarter of the Fiscal Year Ending February 2027 [Japanese GAAP] (Consolidated)

In the first quarter, net sales fell 4.7% year on year, mainly due to lower sales in the business category, and the operating loss widened from ¥201 million in the same period of the previous year to ¥410 million. The full-year earnings forecasts and annual dividend forecast remain unchanged.

Worth reading
43Recurring
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
-4.7
Year-on-year change in revenue (%)
Wording
Conditional
How definitive the wording is.

Results for this period

First quarter1 April 2026 to 30 June 2026ConsolidatedJapanese GAAP
Net Sales4,873¥ millionYear on year -4.7%Progress 24.7%
Operating profit-410¥ million
Ordinary income-250¥ million
Net income attributable to owners of the parent-106¥ million

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-¥35.72
Financial position at period-end
Total assets26,459¥ million
of which net assets 13,396 ¥ millionEquity ratio 50.6%vs. prior year-end +1.1pt

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.

Segment revenueShoe retail business ¥3,250 million (YoY -3.4%), Shoe wholesale business ¥1,620 million (YoY -7.2%), Other ¥31 million (YoY -17.2%)
Segment profitShoe retail business ¥-262 million, Shoe wholesale business ¥-151 million, Other ¥1 million (YoY -66.2%)
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥19,750 million
Operating profit¥50 million
Ordinary income¥90 million
Net income¥870 million
Annual Dividend Forecast¥75 → ¥75(0.0%)
Factors Behind Changes in Business Performance

Sales in the business category could not be offset, and men's and women's shoes struggled amid continued consumer frugality and other factors. All profit figures were below the previous year's results, mainly due to the decline in gross profit accompanying lower net sales.

Disclosure regarding the going concern assumption

No applicable matters

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 consolidationNo
Impairment lossNo applicable matters.
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of investment securities ¥99 million / Extraordinary loss No applicable matters.
Depreciation and amortization¥130 million
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingNo (no target participants specified)
Issued Shares at Period-End3,250,000
Treasury Shares at Period-End270,070
Results for this period
ItemDetails
Fiscal Period ClassificationFirst quarter
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 April 2026 to 30 June 2026
Net Sales¥4,873 million (YoY -4.7%)
Operating profit¥-410 million
Ordinary income¥-250 million
Profit attributable to owners of the parent¥-106 million
Net income per share-¥35.72
Equity ratioEnd of the current fiscal period 50.6 / End of previous period 49.5
Total assets¥26,459 million
Net assets¥13,396 million
Full-year earnings forecastNet Sales ¥19,750 million / Operating profit ¥50 million / Ordinary income ¥90 million / Net income ¥870 million
Annual Dividend Forecast¥75 → ¥75(0.0%)
Segment revenueShoe retail business ¥3,250 million (YoY -3.4%), Shoe wholesale business ¥1,620 million (YoY -7.2%), Other ¥31 million (YoY -17.2%)
Segment profitShoe retail business ¥-262 million, Shoe wholesale business ¥-151 million, Other ¥1 million (YoY -66.2%)
Depreciation and amortization¥130 million
Impairment lossNo applicable matters.
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of investment securities ¥99 million / Extraordinary loss No applicable matters.
Disclosure regarding the going concern assumptionNo applicable matters
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 consolidationNo
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingNo (no target participants specified)
Issued Shares at Period-End3,250,000
Treasury Shares at Period-End270,070
Factors Behind Changes in Business PerformanceSales in the business category could not be offset, and men's and women's shoes struggled amid continued consumer frugality and other factors. All profit figures were below the previous year's results, mainly due to the decline in gross profit accompanying lower net sales.
Items this document does not state (11)
Operating MarginCash flows from operating activitiesCash flows from investing activitiesCash flows from financing activitiesCash and cash equivalents at end of periodRevision 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.

Sales in the business category could not be offset by proposals for functional and value-added products, while men's and women's shoes struggled amid continued consumer frugality. On the earnings side, although selling, general and administrative expenses were reduced, gross profit declined as a result of lower net sales.

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.
Summary of Financial Results for the First Quarter of the Fiscal Year Ending February 2027 [Japanese GAAP] (Consolidated) | REGAL CORPORATION (7938) timely disclosure | Komori