Komori
Results8207TEN ALLIED Co.,Ltd.Retail

Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending March 2027 [Japanese GAAP] (Consolidated)

First-half revenue increased 1.2% year on year, but operating loss, ordinary loss and net loss all widened due to higher procurement costs and personnel expenses.

Worth reading
63In focus
Scored from 4 of 6 sections
Direction
Mixed performance
Direction inferred from the company’s description.
Scale
186835
¥ thousand
Wording
Conditional
How definitive the wording is.

Results for this period

Interim period (second quarter)1 April 2026–30 September 2026ConsolidatedJapanese GAAP
Net Sales6,079,738¥ thousandYear on year +1.2%
Operating profit-213,447¥ thousand
Ordinary income-203,931¥ thousand
Net income attributable to owners of the parent-226,398¥ thousand

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.

Financial position at period-end
Total assets6,215,629¥ thousand
of which net assets 2,574,701 ¥ thousand

The shaded area represents net assets as a proportion of total assets. It is calculated from the two amounts reported by the company.

Cash inflows and outflows
Operating-163,908
Investment-101,483
Financials-431,144
Net change-696,535

Stacked from zero: upward is an increase in cash, downward a decrease (in ¥ thousand).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¥1,870,919 thousand
Outlook and shareholder returns
Annual Dividend Forecast40,118.53 Yen/sen (per Class B share) → 40,000.00 Yen/sen (per Class B share)
Factors Behind Changes in Business Performance

Operating loss, ordinary loss and interim net loss attributable to owners of the parent widened due to higher procurement costs and personnel expenses.

Disclosure regarding the going concern assumption

There are no applicable matters.

Breakdown of extraordinary income (loss)Extraordinary income Item Reversal of provision for store closure losses / Amount ¥2,927 thousand, Item Gain on sale of property, plant and equipment / Amount ¥909 thousand / Extraordinary loss Item Loss on disposal of non-current assets / Amount ¥1,333 thousand, Item Provision for store closure losses / Amount ¥39 thousand, Item Loss on disposal of fixed assets / Amount ¥1,500 thousand
Depreciation and amortization¥124,923 thousand
Results for this period
ItemDetails
Fiscal Period ClassificationInterim period (second quarter)
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 April 2026–30 September 2026
Net Sales¥6,079,738 thousand (YoY +1.2%)
Operating profit¥-213,447 thousand
Ordinary income¥-203,931 thousand
Profit attributable to owners of the parent¥-226,398 thousand
Total assets¥6,215,629 thousand
Net assets¥2,574,701 thousand
Cash flows from operating activities¥-163,908 thousand
Cash flows from investing activities¥-101,483 thousand
Cash flows from financing activities¥-431,144 thousand
Cash and cash equivalents at end of period¥1,870,919 thousand
Annual Dividend Forecast40,118.53 Yen/sen (per Class B share) → 40,000.00 Yen/sen (per Class B share)
Depreciation and amortization¥124,923 thousand
Breakdown of extraordinary income (loss)Extraordinary income Item Reversal of provision for store closure losses / Amount ¥2,927 thousand, Item Gain on sale of property, plant and equipment / Amount ¥909 thousand / Extraordinary loss Item Loss on disposal of non-current assets / Amount ¥1,333 thousand, Item Provision for store closure losses / Amount ¥39 thousand, Item Loss on disposal of fixed assets / Amount ¥1,500 thousand
Disclosure regarding the going concern assumptionThere are no applicable matters.
Factors Behind Changes in Business PerformanceOperating loss, ordinary loss and interim net loss attributable to owners of the parent widened due to higher procurement costs and personnel expenses.
Items this document does not state (19)
Net income per shareOperating MarginEquity ratioFull-year earnings forecastRevision to Earnings ForecastPayout ratioShareholder Return PolicySegment revenueSegment profitRegional salesOrders received and order backlogImpairment lossChange in accounting policyChanges in the scope of consolidationMaterial subsequent eventsAvailability of Supplementary Financial Results MaterialsAvailability of Financial Results BriefingIssued Shares at Period-EndTreasury Shares at Period-End

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.

Higher procurement costs and personnel expenses weighed on profit. The company cited higher energy and raw material prices and rising personnel expenses due to labor shortages as the background factors.

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 for the Second Quarter (Interim Period) of the Fiscal Year Ending March 2027 [Japanese GAAP] (Consolidated) | TEN ALLIED Co.,Ltd. (8207) timely disclosure | Komori