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Presentation materials for financial results8242H2O RETAILING CORPORATIONRetail

Supplementary Materials for the Financial Results for the Nine Months Ended December 2025

For the nine months ended December 2025, net sales increased 0.2% year on year to ¥515.864 billion, while operating income decreased 12.6% to ¥25.266 billion and net income decreased 22.7% to ¥28.979 billion. The department store business reported lower sales and income, while the food and Other businesses reported higher sales and income.

Worth reading
37Immaterial
0–100. This measures how worthwhile something is to read, not how good or bad the company is.
Direction
Deterioration
Direction inferred from the company’s description.
Scale
-3635
Millions of yen (year-on-year change in operating profit)
Wording
Conditional
How definitive the wording is.

Contents of this document

Supplementary materials to the earnings reportFiscal year ending March 2026, third quarter6 items taken from the company’s own explanation
Financial Results Figures (The key points of this material are explained below)
Net Sales¥515,864 million+0.2%
Operating profit¥25,266 million-12.6%
Ordinary income¥26,519 million-11.5%
Net income¥28,979 million-22.7%
Selling, general and administrative expenses¥207,398 million
Results for the three months of the current quarter
Food supermarket same-store sales+1.7%
Food supermarket same-store customer numbers▲0.8%
Average customer spend at food supermarkets+2.6%
Existing-store average price per item at food supermarkets+4.6%
Existing-store items purchased at food supermarkets▲2.0%
Full-year earnings forecast
Gross sales
¥1,163,000 million
Net Sales
¥689,000 million
Operating profit
¥30,000 million
Ordinary income
¥31,000 million
Net income
¥24,000 million
What the company explained in this material
New initiatives
  • 阪急オアシス宝塚南口店の開店（2025年4月）
  • イズミヤ松原店の開店（2025年9月）
  • 関西スーパーマーケットHAT神戸店の閉店（2025年9月）
  • カナート堺タカシマヤ店の閉店（2026年1月）
Key KPIsA metric the company considers important as a management benchmark.
  • Department store customer numbers130,855 thousand customers
    Year on year against the same period last year+0.9%
  • Food supermarket same-store sales+2.3%（1-3Q）
  • Food supermarket same-store customer numbers+0.0%（1-3Q）
  • Average customer spend at food supermarkets+2.3%（1-3Q）
  • Existing-store average price per item at food supermarkets+4.7%（1-3Q）
  • Existing-store items purchased at food supermarkets▲2.3%（1-3Q）
  • Department store inbound sales¥79,025 million
    Year on year against the same period last year-21.7%
Unit price and quantity metricsThese figures show sales broken down by price and volume.
Food Supermarket Same-Store Operations
Number of Customers+0.0%（1-3Q）
Average Spend per Customer+2.3%（1-3Q）
Average Price per Item+4.7%（1-3Q）
Number of items purchased▲2.3%（1-3Q）
百貨店全店
Number of Customers130,855 thousand customers
Year on year against the same period last year+0.9%
Segment results
Department stores
Net Sales
¥17,785 million-23.6%
Food
Net Sales
¥7,904 million+14.5%
Commercial facilities
Net Sales
¥3,351 million-0.2%
Other
Net Sales
¥8,658 million+142.1%
Adjustments
Operating profit
¥-12,433 million
Number of stores and locations
Food supermarkets
Number of Stores at Period-End229 Location
Year-on-year change-3 Location
Openings and closures during the period開店2店舗、閉店2店舗
Capital expenditures
¥16,655 million nine-month cumulative actual result
Full-year forecast39,457
Contents of this document
ItemDetails
Document typeSupplementary materials to the earnings report
Fiscal Period CoveredFiscal year ending March 2026, third quarter
Net Sales¥515,864 million (YoY +0.2%)
Operating profit¥25,266 million (YoY -12.6%)
Ordinary income¥26,519 million (YoY -11.5%)
Net income¥28,979 million (YoY -22.7%)
Selling, general and administrative expenses¥207,398 million
Results for the three months of the current quarterFood supermarket same-store sales +1.7% / Food supermarket same-store customer numbers ▲0.8% / Average customer spend at food supermarkets +2.6% / Existing-store average price per item at food supermarkets +4.6% / Existing-store items purchased at food supermarkets ▲2.0%
Full-year earnings forecastGross sales ¥1,163,000 million / Net Sales ¥689,000 million / Operating profit ¥30,000 million / Ordinary income ¥31,000 million / Net income ¥24,000 million
Segment resultsDepartment stores Net Sales ¥17,785 million (YoY -23.6%) / Food Business Not disclosed / Food Net Sales ¥7,904 million (YoY +14.5%) / Commercial facilities Net Sales ¥3,351 million (YoY -0.2%) / Other Net Sales ¥8,658 million (YoY +142.1%) / Adjustments Operating profit ¥-12,433 million
Key KPIsIndicator name Department store customer numbers / Value 130,855 thousand customers / Year on year against the same period last year 0.9 thousand customers, Indicator name Food supermarket same-store sales / Value +2.3%（1-3Q） / Year on year against the same period last year Not disclosed, Indicator name Food supermarket same-store customer numbers / Value +0.0%（1-3Q） / Year on year against the same period last year Not disclosed, Indicator name Average customer spend at food supermarkets / Value +2.3%（1-3Q） / Year on year against the same period last year Not disclosed, Indicator name Existing-store average price per item at food supermarkets / Value +4.7%（1-3Q） / Year on year against the same period last year Not disclosed, Indicator name Existing-store items purchased at food supermarkets / Value ▲2.3%（1-3Q） / Year on year against the same period last year Not disclosed, Indicator name Department store inbound sales / Value ¥79,025 million / Year on year against the same period last year ¥-21.7 million
Unit price and quantity metricsFood Supermarket Same-Store Operations Number of Customers +0.0%（1-3Q） / Average Spend per Customer +2.3%（1-3Q） / Average Price per Item +4.7%（1-3Q） / Number of items purchased ▲2.3%（1-3Q） / 百貨店全店 Number of Customers 130,855 thousand customers / Year on year against the same period last year 0.9 thousand customers
Number of stores and locationsFood supermarkets Number of Stores at Period-End 229 Location / Year-on-year change -3 Location / Openings and closures during the period 開店2店舗、閉店2店舗
Capital expenditures¥16,655 million (nine-month cumulative actual result)
New initiatives阪急オアシス宝塚南口店の開店（2025年4月）, イズミヤ松原店の開店（2025年9月）, 関西スーパーマーケットHAT神戸店の閉店（2025年9月）, カナート堺タカシマヤ店の閉店（2026年1月）
Items this document does not state (16)
Gross Profit MarginOperating profit marginProgress against full-year forecastSelf-assessment against the planBreakdown of Factors Affecting the ChangeNumber of employeesAssumptions Underlying the Business OutlookRisk amount incorporated into the outlookMedium-term management plan targetsFinancial targetsAnnual DividendPayout ratioAcquisition of treasury sharesOrders 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.

The Company has not provided specific reasons for the increases or decreases in results.

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.
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Corrections happenIf the company reissues this disclosure, the page is rebuilt from the corrected version and the revision number moves up.
Supplementary Materials for the Financial Results for the Nine Months Ended December 2025 | H2O RETAILING CORPORATION (8242) timely disclosure | Komori