Komori
Financial results presentation8153MOS FOOD SERVICES,INC.Trading & Wholesale

FY2026 (year ending March 2027) second-quarter (six-month period) earnings briefing

BYO Co. became a consolidated subsidiary in July 2026, contributing ¥5 billion in revenue and ¥20 million in operating profit from the interim period. The full-year forecast was revised to reflect BYO's consolidation, with forecast revenue set at ¥125 billion and forecast operating profit at ¥5.8 billion.

Worth reading
61In 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
50
¥100 million (BYO business interim-period revenue)
Wording
Conditional
How definitive the wording is.

Contents of this document

Financial results presentationSecond quarter (interim period) of the fiscal year ending March 202713 items taken from the company’s own explanation
Financial Results Figures (The key points of this material are explained below)
Net Sales¥586 100 million+15.6%
Operating profit¥30 100 million-24.1%
Ordinary income¥32 100 million-24.1%
Net income¥18 100 million -35.5%interim net income attributable to owners of the parent
Selling, general and administrative expenses¥248 100 million
Gross Profit Margin47.6%, year-on-year change: +0.1 percentage points (calculated from the stated cost-of-sales ratio; the rate is not directly disclosed in the materials)
Operating profit margin5.1%, year-on-year change: not directly disclosed in the materials
Results for the three months of the current quarterOperating profit: ¥810 million in 1Q and ¥2.25 billion in 2Q. In the BYO business, revenue was ¥5 billion, operating profit was ¥20 million and EBITDA was ¥260 million for the three months from July to September.
Full-year earnings forecast
Net Sales
¥1,250 100 million
Operating profit
¥58 100 million
EBITDA
¥110 100 million
Profit attributable to owners of the parent
¥35 100 million
EPS before goodwill amortization
128.3 Yen
Operating profit margin
4.6 %
ROE
5.8 %
What the company explained in this material
Self-assessment against the planThe company's self-assessment against its own plan.
The domestic MOS Burger business and other operations are progressing in line with the initial assumptions as of now.
Breakdown of Factors Affecting the ChangeReasons cited by the Company for the change in the figures.
Net Sales
Domestic MOS BURGER business+¥2.6 billion
Overseas business+¥0.3 billion
Growth Business-¥0.0 billion
BYO Business+¥5.0 billion
Other businesses+¥0.0 billion
Selling, general and administrative expenses
Personnel Expenses+¥1.8 billion (BYO: +¥1.6 billion)
Fees paid+¥700 million (BYO: +¥200 million, coffee machine replacements: +¥200 million, M&A expenses: +¥100 million)
Rent and land rent+¥500 million (BYO: +¥600 million)
Depreciation and amortization of tangible and intangible fixed assets+¥400 million (goodwill amortisation: +¥100 million)
Promotional expenses+¥0.3 billion
New initiatives
  • Acquisition and consolidation of BYO Co.
  • Creating synergies through domestic franchise expansion with BYO, overseas expansion and cost controls
  • Testing high-profitability store models (MOS Burger Yaechika and MOS Burger Yashio)
  • Rollout of the frozen-food brand “MOS Deli”
  • Launch of the second wave of new frozen-food products in spring 2027
Key KPIsA metric the company considers important as a management benchmark.
  • Domestic MOS same-store sales105.7 Year-on-year %
    Year on year against the same period last year+5.7%
  • Domestic MOS same-store customer count102.9 Year-on-year %
    Year on year against the same period last year+2.9%
  • Domestic MOS same-store average spend per customer102.7 Year-on-year %
    Year on year against the same period last year+2.7%
  • Domestic MOS total-store sales¥768 100 million
    Year on year against the same period last year+5.2%
  • EBITDA¥55 100 million
    Year on year against the same period last year-7.5%
Unit price and quantity metricsThese figures show sales broken down by price and volume.
Domestic MOS same-store customer count: 102.9%; average spend per customer: 102.7% (year on year)
Segment results
Domestic MOS BURGER business
Net Sales
¥445 100 million+6.2%
Segment profit
¥43 100 million-6.4%
Overseas business
Net Sales
¥80 100 million+4.0%
Segment profit
¥0 100 million-50.0%
Growth Business
Net Sales
¥9 100 million-10.0%
Segment profit
¥-1 100 million
BYO Business
Net Sales
¥50 100 million
Segment profit
¥0 100 million
Other businesses
Net Sales
¥0 100 million
Segment profit
¥1 100 million
Medium-term management plan targets
From the next medium-term management plan (FY2028-FY2030) onward, the company aims for a net increase in domestic stores. The MD business aims for sales of ¥3.6 billion in FY2030.
Financial targets
ROE: FY2026 forecast 5.8%, versus the initial forecast of 6.0%.
Market Size / Share
The company explained that the household frozen-food market is growing rapidly, but market size and market share figures are Not disclosed.
Number of stores and locations
1,306 domestic MOS Burger stores (9 openings and 15 closures). BYO: 133 stores (128 domestic and 5 overseas, as of the end of September 2026).
Capital expenditures
¥38 100 million property, plant and equipment: ¥2.7 billion; intangible assets: ¥1.1 billion
Annual Dividend
¥34 (¥17 interim, ¥17 year-end)
Acquisition of treasury shares
The share repurchase programme was completed in August. Acquisition amount: ¥400 million. Number of shares and period: Not disclosed.
Contents of this document
ItemDetails
Document typeFinancial results presentation
Fiscal Period CoveredSecond quarter (interim period) of the fiscal year ending March 2027
Net Sales¥586 100 million (YoY +15.6%)
Operating profit¥30 100 million (YoY -24.1%)
Ordinary income¥32 100 million (YoY -24.1%)
Net income¥18 100 million (interim net income attributable to owners of the parent) (YoY -35.5%)
Gross Profit Margin47.6%, year-on-year change: +0.1 percentage points (calculated from the stated cost-of-sales ratio; the rate is not directly disclosed in the materials)
Operating profit margin5.1%, year-on-year change: not directly disclosed in the materials
Selling, general and administrative expenses¥248 100 million
Results for the three months of the current quarterOperating profit: ¥810 million in 1Q and ¥2.25 billion in 2Q. In the BYO business, revenue was ¥5 billion, operating profit was ¥20 million and EBITDA was ¥260 million for the three months from July to September.
Full-year earnings forecastNet Sales ¥1,250 100 million / Operating profit ¥58 100 million / EBITDA ¥110 100 million / Profit attributable to owners of the parent ¥35 100 million / EPS before goodwill amortization 128.3 Yen / Operating profit margin 4.6 % / ROE 5.8 %
Self-assessment against the planThe domestic MOS Burger business and other operations are progressing in line with the initial assumptions as of now.
Segment resultsDomestic MOS BURGER business Net Sales ¥445 100 million (YoY +6.2%) / Segment profit ¥43 100 million (YoY -6.4%) / Overseas business Net Sales ¥80 100 million (YoY +4.0%) / Segment profit ¥0 100 million (YoY -50.0%) / Growth Business Net Sales ¥9 100 million (YoY -10.0%) / Segment profit ¥-1 100 million / BYO Business Net Sales ¥50 100 million / Segment profit ¥0 100 million / Other businesses Net Sales ¥0 100 million / Segment profit ¥1 100 million
Breakdown of Factors Affecting the ChangeNet Sales Domestic MOS BURGER business +¥2.6 billion / Overseas business +¥0.3 billion / Growth Business -¥0.0 billion / BYO Business +¥5.0 billion / Other businesses +¥0.0 billion / Selling, general and administrative expenses Personnel Expenses +¥1.8 billion (BYO: +¥1.6 billion) / Fees paid +¥700 million (BYO: +¥200 million, coffee machine replacements: +¥200 million, M&A expenses: +¥100 million) / Rent and land rent +¥500 million (BYO: +¥600 million) / Depreciation and amortization of tangible and intangible fixed assets +¥400 million (goodwill amortisation: +¥100 million) / Promotional expenses +¥0.3 billion
Key KPIsIndicator name Domestic MOS same-store sales / Value 105.7 Year-on-year % / Year on year against the same period last year 5.7 Year-on-year %, Indicator name Domestic MOS same-store customer count / Value 102.9 Year-on-year % / Year on year against the same period last year 2.9 Year-on-year %, Indicator name Domestic MOS same-store average spend per customer / Value 102.7 Year-on-year % / Year on year against the same period last year 2.7 Year-on-year %, Indicator name Domestic MOS total-store sales / Value ¥768 100 million / Year on year against the same period last year ¥5.2 100 million, Indicator name EBITDA / Value ¥55 100 million / Year on year against the same period last year ¥-7.5 100 million
Unit price and quantity metricsDomestic MOS same-store customer count: 102.9%; average spend per customer: 102.7% (year on year)
Number of stores and locations1,306 domestic MOS Burger stores (9 openings and 15 closures). BYO: 133 stores (128 domestic and 5 overseas, as of the end of September 2026).
Medium-term management plan targetsFrom the next medium-term management plan (FY2028-FY2030) onward, the company aims for a net increase in domestic stores. The MD business aims for sales of ¥3.6 billion in FY2030.
Financial targetsROE: FY2026 forecast 5.8%, versus the initial forecast of 6.0%.
Annual Dividend¥34 (¥17 interim, ¥17 year-end)
Acquisition of treasury sharesThe share repurchase programme was completed in August. Acquisition amount: ¥400 million. Number of shares and period: Not disclosed.
Capital expenditures¥38 100 million (property, plant and equipment: ¥2.7 billion; intangible assets: ¥1.1 billion)
Market Size / ShareThe company explained that the household frozen-food market is growing rapidly, but market size and market share figures are Not disclosed.
New initiativesAcquisition and consolidation of BYO Co., Creating synergies through domestic franchise expansion with BYO, overseas expansion and cost controls, Testing high-profitability store models (MOS Burger Yaechika and MOS Burger Yashio), Rollout of the frozen-food brand “MOS Deli”, Launch of the second wave of new frozen-food products in spring 2027
Items this document does not state (7)
Progress against full-year forecastNumber of employeesAssumptions Underlying the Business OutlookRisk amount incorporated into the outlookPayout ratioOrders received and order backlogKey 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.

Revenue increased following the consolidation of BYO, while profit declined due to higher raw material prices and increases in personnel expenses, rent and lease payments, goodwill amortisation and other costs associated with BYO's consolidation. In the second quarter, operating profit recovered to approximately the previous year's level due to improved cost ratios following price revisions and the effect of higher revenue.

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