Komori
Earnings8029LOOK HOLDINGS INCORPORATEDMaterials and Chemicals

Financial Results Summary for the Second Quarter (Interim Period) of the Fiscal Year Ending December 2026 [Japanese GAAP] (Consolidated)

Interim net sales were essentially flat, down 0.2% year on year, while operating profit rose 39.1% and interim net income attributable to owners of the parent increased 69.0%. The full-year earnings forecast and annual dividend forecast remain unchanged from the most recently announced figures.

Worth reading
49Recurring
Scored from 5 of 6 sections
Direction
Mixed performance
Direction inferred from the company’s description.
Scale
39.1
Year-on-year change in operating profit (%)
Wording
Conditional
How definitive the wording is.

Results for this period

Interim period (second quarter)1 January 2026–30 June 2026ConsolidatedJapanese GAAP
Net Sales24,239¥ millionYear on year -0.2%Progress 51.6%
Operating profit1,139¥ millionYear on year +39.1%Progress 59.9%
Ordinary income1,347¥ millionYear on year +32.1%Progress 61.2%
Net income attributable to owners of the parent909¥ millionYear on year +69.0%

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 share¥121.30
Financial position at period-end
Total assets64,803¥ million
of which net assets 41,727 ¥ millionEquity ratio 64.4%vs. prior year-end +1.2pt

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+3,245
Investment-5,262
Financials-974
Net change-2,991

Stacked from zero: upward is an increase in cash, downward a decrease (in ¥ million).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 period¥5,576 million
Segment revenueJapan ¥12,733 million (YoY +6.1%), South Korea ¥10,496 million (YoY -8.0%), Europe ¥2,008 million (YoY +21.2%), Other overseas ¥191 million (YoY -5.1%), Total apparel-related business ¥25,428 million (YoY +0.6%), Production and OEM business ¥1,003 million (YoY +3.2%), Logistics ¥641 million (YoY +1.0%)
Segment profitJapan ¥858 million (YoY +0.4%), South Korea ¥673 million (YoY +62.0%), Europe ¥165 million, Other overseas ¥-2 million, Total apparel-related business ¥1,694 million (YoY +57.3%), Production and OEM business ¥3 million, Logistics ¥30 million (YoY -5.4%)
Regional sales¥13,035 million, ¥10,447 million, ¥565 million, ¥191 million, ¥24,239 million
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥47,000 million (YoY -9.8%)
Operating profit¥1,900 million (YoY +8.0%)
Ordinary income¥2,200 million (YoY +5.5%)
Profit attributable to owners of the parent¥1,600 million (YoY +8.5%)
Revision to Earnings ForecastNo revision
Annual Dividend Forecast¥100 → ¥100(0.0%)
Factors Behind Changes in Business Performance

Results benefited from the launch of summer merchandise, new store openings, sales of products including bags, measures to enhance brand value, an increase in foreign tourists visiting Korea, strong sales of early-summer and midsummer merchandise, growth in final sales, and an increase in order value in Japan. These benefits were partly offset by unseasonable weather, consumers' increased tendency to economize amid rising prices, brands whose contracts ended, and the impact of U.S. trade policy.

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 Yes見積りの変更 No修正再表示 No
Changes in the scope of consolidationNew 0 / Excluded 0 / Company name None
Impairment loss¥26 million
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of investment securities ¥204 million / Extraordinary loss Impairment Losses ¥26 million, Loss on transfer of business ¥103 million, Head office relocation costs ¥10 million, Other ¥12 million
Depreciation and amortization¥790 million
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingHeld (for analysts and the press)
Issued Shares at Period-End7,818,713
Treasury Shares at Period-End297,902
Results for this period
ItemDetails
Fiscal Period ClassificationInterim period (second quarter)
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 January 2026–30 June 2026
Net Sales¥24,239 million (YoY -0.2%)
Operating profit¥1,139 million (YoY +39.1%)
Ordinary income¥1,347 million (YoY +32.1%)
Profit attributable to owners of the parent¥909 million (YoY +69.0%)
Net income per share¥121.30
Equity ratioEnd of the current fiscal period 64.4 / End of previous period 63.2
Total assets¥64,803 million
Net assets¥41,727 million
Cash flows from operating activities¥3,245 million
Cash flows from investing activities¥-5,262 million
Cash flows from financing activities¥-974 million
Cash and cash equivalents at end of period¥5,576 million
Full-year earnings forecastNet Sales ¥47,000 million (YoY -9.8%) / Operating profit ¥1,900 million (YoY +8.0%) / Ordinary income ¥2,200 million (YoY +5.5%) / Profit attributable to owners of the parent ¥1,600 million (YoY +8.5%)
Revision to Earnings ForecastNo revision
Annual Dividend Forecast¥100 → ¥100(0.0%)
Segment revenueJapan ¥12,733 million (YoY +6.1%), South Korea ¥10,496 million (YoY -8.0%), Europe ¥2,008 million (YoY +21.2%), Other overseas ¥191 million (YoY -5.1%), Total apparel-related business ¥25,428 million (YoY +0.6%), Production and OEM business ¥1,003 million (YoY +3.2%), Logistics ¥641 million (YoY +1.0%)
Segment profitJapan ¥858 million (YoY +0.4%), South Korea ¥673 million (YoY +62.0%), Europe ¥165 million, Other overseas ¥-2 million, Total apparel-related business ¥1,694 million (YoY +57.3%), Production and OEM business ¥3 million, Logistics ¥30 million (YoY -5.4%)
Regional sales¥13,035 million, ¥10,447 million, ¥565 million, ¥191 million, ¥24,239 million
Depreciation and amortization¥790 million
Impairment loss¥26 million
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of investment securities ¥204 million / Extraordinary loss Impairment Losses ¥26 million, Loss on transfer of business ¥103 million, Head office relocation costs ¥10 million, Other ¥12 million
Disclosure regarding the going concern assumptionNo applicable matters.
Change in accounting policyChanges due to revisions to standards No / Other changes Yes / Change in accounting estimate No / Restatement No
Changes in the scope of consolidationNew 0 / Excluded 0 / Company name None
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingHeld (for analysts and the press)
Issued Shares at Period-End7,818,713
Treasury Shares at Period-End297,902
Factors Behind Changes in Business PerformanceResults benefited from the launch of summer merchandise, new store openings, sales of products including bags, measures to enhance brand value, an increase in foreign tourists visiting Korea, strong sales of early-summer and midsummer merchandise, growth in final sales, and an increase in order value in Japan. These benefits were partly offset by unseasonable weather, consumers' increased tendency to economize amid rising prices, brands whose contracts ended, and the impact of U.S. trade policy.
Items this document does not state (5)
Operating MarginPayout ratioShareholder Return PolicyOrders 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 cited the launch of summer merchandise, new store openings, measures to enhance brand value through product offerings and events, an increase in foreign tourists visiting Korea, and strong sales of early-summer and midsummer merchandise and in final sales. It also described the impact of unseasonable weather, including low temperatures, consumers' increased tendency to economize amid rising prices, brands whose contracts ended in Korea, and U.S. trade policy.

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.
Financial Results Summary for the Second Quarter (Interim Period) of the Fiscal Year Ending December 2026 [Japanese GAAP] (Consolidated) | LOOK HOLDINGS INCORPORATED (8029) timely disclosure | Komori