Worth reading
59In focus
0–100. This measures how worthwhile something is to read, not how good or bad the company is.Direction
Mixed performance
Direction inferred from the company’s description.Scale
13.8
% (year-on-year decline in operating income)Wording
Conditional
How definitive the wording is.Results for this period
Third quarter2024年3月1日〜2024年11月30日ConsolidatedJapanese GAAPNet Sales29,193¥ millionYear on year +1.7%Progress 63.5%
Operating profit1,152¥ millionYear on year -13.8%Progress 54.9%
Ordinary income1,468¥ millionYear on year -11.7%Progress 58.7%
Net income attributable to owners of the parent1,008¥ millionYear on year +9.5%Progress 72.0%
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 share47円02銭
Financial position at period-end
Total assets52,664¥ million
of which net assets 38,162 ¥ millionEquity ratio 72.4%vs. prior year-end -3.8pt
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.
Segment revenueBrand business ¥10,594 million (YoY -9.3%), Apparel Business ¥18,598 million (YoY +9.3%)
Segment profitBrand business ¥500 million (YoY -16.8%), Apparel Business ¥1,016 million (YoY -5.7%)
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥46,000 million (YoY +16.6%)
Operating profit¥2,100 million (YoY +0.2%)
Ordinary income¥2,500 million (YoY -0.6%)
Net income¥1,400 million (YoY +7.6%)
Revision to Earnings ForecastNot disclosed → Net Sales 46,000 / Operating profit 2,100 / Ordinary income 2,500 / Net income 1,400
Annual Dividend Forecast¥83 → ¥83（0.0%）
Factors Behind Changes in Business Performance
ブランド事業は商品・販売促進戦略の見直し、MD改革、ブランドプロモーションを推進。アパレル事業はパレットの関東5店舗・関西5店舗の新規出店と既存店の伸長、アスティグループの主力取引先との取り組み拡大が寄与。
Disclosure regarding the going concern assumption
Not applicable.
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 consolidationAdded 0 companies; removed 0 companies.
Material subsequent events2024年12月2日付で株式会社羅針の株式97.2％を取得し子会社化。取得対価は現金10,492百万円、取得関連費用は37百万円。発生したのれん等は現時点で未確定。
Impairment loss¥128 million
Breakdown of extraordinary income (loss)Extraordinary income Gain on Sale of Investment Securities ¥541 million / Extraordinary loss Impairment Loss ¥128 million, Loss on closure of stores ¥11 million, Building demolition costs ¥177 million
Depreciation and amortization¥490 million
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingNone (対象者：Not disclosed)
Issued Shares at Period-End24,331,356
Treasury Shares at Period-End2,865,396
| Item | Details |
|---|---|
| Fiscal Period Classification | Third quarter |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 2024年3月1日〜2024年11月30日 |
| Net Sales | ¥29,193 million (YoY +1.7%) |
| Operating profit | ¥1,152 million (YoY -13.8%) |
| Ordinary income | ¥1,468 million (YoY -11.7%) |
| Profit attributable to owners of the parent | ¥1,008 million (YoY +9.5%) |
| Net income per share | 47円02銭 |
| Equity ratio | End of the current fiscal period 72.4 / End of previous period 76.2 |
| Total assets | ¥52,664 million |
| Net assets | ¥38,162 million |
| Full-year earnings forecast | Net Sales ¥46,000 million (YoY +16.6%) / Operating profit ¥2,100 million (YoY +0.2%) / Ordinary income ¥2,500 million (YoY -0.6%) / Net income ¥1,400 million (YoY +7.6%) |
| Revision to Earnings Forecast | Not disclosed → Net Sales 46,000 / Operating profit 2,100 / Ordinary income 2,500 / Net income 1,400 |
| Annual Dividend Forecast | ¥83 → ¥83（0.0%） |
| Segment revenue | Brand business ¥10,594 million (YoY -9.3%), Apparel Business ¥18,598 million (YoY +9.3%) |
| Segment profit | Brand business ¥500 million (YoY -16.8%), Apparel Business ¥1,016 million (YoY -5.7%) |
| Depreciation and amortization | ¥490 million |
| Impairment loss | ¥128 million |
| Breakdown of extraordinary income (loss) | Extraordinary income Gain on Sale of Investment Securities ¥541 million / Extraordinary loss Impairment Loss ¥128 million, Loss on closure of stores ¥11 million, Building demolition costs ¥177 million |
| Disclosure regarding the going concern assumption | Not applicable. |
| Change in accounting policy | Changes due to revisions to standards No / Other changes No / Change in accounting estimate No / Restatement No |
| Changes in the scope of consolidation | Added 0 companies; removed 0 companies. |
| Material subsequent events | 2024年12月2日付で株式会社羅針の株式97.2％を取得し子会社化。取得対価は現金10,492百万円、取得関連費用は37百万円。発生したのれん等は現時点で未確定。 |
| Availability of Supplementary Financial Results Materials | No |
| Availability of Financial Results Briefing | None (対象者：Not disclosed) |
| Issued Shares at Period-End | 24,331,356 |
| Treasury Shares at Period-End | 2,865,396 |
| Factors Behind Changes in Business Performance | ブランド事業は商品・販売促進戦略の見直し、MD改革、ブランドプロモーションを推進。アパレル事業はパレットの関東5店舗・関西5店舗の新規出店と既存店の伸長、アスティグループの主力取引先との取り組み拡大が寄与。 |
Items this document does not state (9)
Operating MarginCash flows from operating activitiesCash flows from investing activitiesCash flows from financing activitiesCash and cash equivalents at end of periodPayout 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.ブランド事業では商品・販売促進戦略の見直し、MD改革、ブランドプロモーションを進めました。アパレル事業では、パレットの新規出店・既存店の伸長、アスティグループの主力取引先との取り組み拡大が挙げられています。
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.