Materials for the Briefing on Financial Results for the Second Quarter of the Fiscal Year Ending March 2027 | Scroll Corporation (8005) timely disclosure

Worth reading

69In focus

Scored from 5 of 6 sections

Direction

Improvement

Direction inferred from the company’s description.

Scale

1261

¥ million

Wording

Conditional

How definitive the wording is.

Contents of this document

Results presentationFiscal year ending March 2027, second quarter (interim)9 items taken from the company’s own explanation

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

Net Sales¥43,170 million+1.4%

Operating profit¥3,211 million+4.6%

Ordinary income¥3,577 million+8.5%

Net income¥2,799 million+82.0%

Results for the three months of the current quarterConsolidated revenue for Q2 alone was down ¥44 million year on year, while the ordinary income margin was up 1.2 percentage points year on year. The Solutions business reported revenue of ¥19,380 million and ordinary income of ¥995 million, the mail-order business reported revenue of ¥18,966 million and ordinary income of ¥2,404 million, and the e-commerce business reported revenue of ¥5,167 million and ordinary income of ¥249 million.

Full-year earnings forecast

Net Sales

¥90,000 million

Ordinary income

¥6,500 million

Annual Dividend

102 Yen per share

Progress against full-year forecast　通期の予想に対して、いまどこまで進んだかの割合です。

Net Sales48.0%

Ordinary income55.0%

What the company explained in this material

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

Consolidated ordinary income¥430 million
FactorsSolutions Business
Consolidated ordinary income¥-271 million
FactorsMail-Order Business
Consolidated ordinary income¥319 million
Factorse-Commerce business
Consolidated ordinary income¥-197 million
FactorsOther
Solutions business ordinary income¥495 million
FactorsImpact of changes in revenue
Solutions business ordinary income¥105 million
FactorsCost Improvement
Solutions business ordinary income¥461 million
FactorsReversal of the allowance for doubtful accounts
Solutions business ordinary income¥-336 million
FactorsHuman Capital Investment
Solutions business ordinary income¥-205 million
FactorsHigher promotional expenses
Solutions business ordinary income¥-90 million
FactorsOther
Mail-order business ordinary income¥-152 million
FactorsLower profit due to lower revenue
Mail-order business ordinary income¥-321 million
FactorsIncrease in cost ratio
Mail-order business ordinary income¥201 million
FactorsCost improvements, including reductions in catalog expenses
E-commerce business ordinary income¥65 million
FactorsCost Improvement
E-commerce business ordinary income¥171 million
FactorsBenefits from business streamlining
E-commerce business ordinary income¥83 million
FactorsOther cost improvements

New initiatives

Strengthening the B2B payments business centred on the intercompany payment service 『掛払い.com』
Expanding the BPO business by carving out and providing parts of the payment process
Adding a live-fitting function to 『Lightchain』
Installing clothing and miscellaneous goods collection boxes called 『すまいるサークルポスト』 at selected consumer co-op stores

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

Clothing collection volume1,040 t

Segment results

Solutions Business
Net Sales¥19,380 million
Profit¥995 million
Year on year against the same period last year
Net Sales +12.0% / Profit +76.3%
Mail-Order Business
Net Sales¥18,966 million
Profit¥2,404 million
Year on year against the same period last year
Net Sales △1.1% / Profit △10.2%
e-Commerce business
Net Sales¥5,167 million
Profit¥249 million
Year on year against the same period last year
Net Sales △22.2% / Profit From a ¥70 million loss in the year-earlier period to ¥249 million

Medium-term management plan targets

Fiscal 2029

Consolidated net income¥6 billion or more

ROE15% or higher

Total payout ratioApproximately 60%

Solutions Business FY2028

Net Sales¥50.0 billion

Ordinary income margin8%

Financial targets

ROE

TargetFiscal 2029: 15% or higher

Actual resultsFiscal 2025: 7.5%

OutlookFiscal 2026 forecast: 12.4%

Equity ratio

Actual results65.4% as of 30 September 2026

Annual Dividend

102 Yen per share

BreakdownIncludes a commemorative dividend of ¥5. The interim and year-end breakdown is Not disclosed

Payout ratio

A progressive dividend policy based on the higher of a consolidated payout ratio of 60% or DOE of 8.5%

Acquisition of treasury shares

Amount

¥2,056 million

Contents of this document
Item	Details
Document type	Results presentation
Fiscal Period Covered	Fiscal year ending March 2027, second quarter (interim)
Net Sales	¥43,170 million (YoY +1.4%)
Operating profit	¥3,211 million (YoY +4.6%)
Ordinary income	¥3,577 million (YoY +8.5%)
Net income	¥2,799 million (YoY +82.0%)
Results for the three months of the current quarter	Consolidated revenue for Q2 alone was down ¥44 million year on year, while the ordinary income margin was up 1.2 percentage points year on year. The Solutions business reported revenue of ¥19,380 million and ordinary income of ¥995 million, the mail-order business reported revenue of ¥18,966 million and ordinary income of ¥2,404 million, and the e-commerce business reported revenue of ¥5,167 million and ordinary income of ¥249 million.
Full-year earnings forecast	Net Sales ¥90,000 million / Ordinary income ¥6,500 million / Annual Dividend 102 Yen per share
Progress against full-year forecast	Net Sales 48.0% / Ordinary income 55.0%
Segment results	Segment Solutions Business / Net Sales ¥19,380 million / Profit ¥995 million / Year on year against the same period last year Net Sales +12.0% / Profit +76.3%, Segment Mail-Order Business / Net Sales ¥18,966 million / Profit ¥2,404 million / Year on year against the same period last year Net Sales △1.1% / Profit △10.2%, Segment e-Commerce business / Net Sales ¥5,167 million / Profit ¥249 million / Year on year against the same period last year Net Sales △22.2% / Profit From a ¥70 million loss in the year-earlier period to ¥249 million
Breakdown of Factors Affecting the Change	Subject Consolidated ordinary income / Factors Solutions Business / Amount ¥430 million, Subject Consolidated ordinary income / Factors Mail-Order Business / Amount ¥-271 million, Subject Consolidated ordinary income / Factors e-Commerce business / Amount ¥319 million, Subject Consolidated ordinary income / Factors Other / Amount ¥-197 million, Subject Solutions business ordinary income / Factors Impact of changes in revenue / Amount ¥495 million, Subject Solutions business ordinary income / Factors Cost Improvement / Amount ¥105 million, Subject Solutions business ordinary income / Factors Reversal of the allowance for doubtful accounts / Amount ¥461 million, Subject Solutions business ordinary income / Factors Human Capital Investment / Amount ¥-336 million, Subject Solutions business ordinary income / Factors Higher promotional expenses / Amount ¥-205 million, Subject Solutions business ordinary income / Factors Other / Amount ¥-90 million, Subject Mail-order business ordinary income / Factors Lower profit due to lower revenue / Amount ¥-152 million, Subject Mail-order business ordinary income / Factors Increase in cost ratio / Amount ¥-321 million, Subject Mail-order business ordinary income / Factors Cost improvements, including reductions in catalog expenses / Amount ¥201 million, Subject E-commerce business ordinary income / Factors Cost Improvement / Amount ¥65 million, Subject E-commerce business ordinary income / Factors Benefits from business streamlining / Amount ¥171 million, Subject E-commerce business ordinary income / Factors Other cost improvements / Amount ¥83 million
Key KPIs	1,040 t
Medium-term management plan targets	Fiscal 2029 Consolidated net income ¥6 billion or more / ROE 15% or higher / Total payout ratio Approximately 60% / Solutions Business FY2028 Net Sales ¥50.0 billion / Ordinary income margin 8%
Financial targets	ROE Target Fiscal 2029: 15% or higher / Actual results Fiscal 2025: 7.5% / Outlook Fiscal 2026 forecast: 12.4% / Equity ratio Actual results 65.4% as of 30 September 2026
Annual Dividend	102 Yen per share
Payout ratio	A progressive dividend policy based on the higher of a consolidated payout ratio of 60% or DOE of 8.5%
Acquisition of treasury shares	Amount ¥2,056 million / Number of Shares Not disclosed / Period Not disclosed
New initiatives	Strengthening the B2B payments business centred on the intercompany payment service 『掛払い.com』, Expanding the BPO business by carving out and providing parts of the payment process, Adding a live-fitting function to 『Lightchain』, Installing clothing and miscellaneous goods collection boxes called 『すまいるサークルポスト』 at selected consumer co-op stores

Items this document does not state (13)

Gross Profit MarginOperating profit marginSelling, general and administrative expensesSelf-assessment against the planUnit price and quantity metricsNumber of stores and locationsNumber of employeesAssumptions Underlying the Business OutlookRisk amount incorporated into the outlookCapital 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.

In the Solutions business, higher logistics outsourcing volumes, improved warehouse utilisation and a lower allowance for doubtful accounts burden in payment processing contributed to results. In the e-commerce business, the streamlining of unprofitable operations progressed. Interim net income was also affected by an extraordinary loss in the year-earlier period and an extraordinary gain in the first quarter of the current fiscal 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.