Supplementary Financial Results Materials for the Second Quarter of the Fiscal Year Ending March 2027 | H2O RETAILING CORPORATION (8242) timely disclosure

Worth reading

36Immaterial

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

1870

Millions of yen (year-on-year increase in operating profit)

Wording

Conditional

How definitive the wording is.

Contents of this document

Supplementary materials to the earnings reportSecond quarter of the fiscal year ending March 20276 items taken from the company’s own explanation

Financial Results Figures (The key points of this material are explained below)

Net Sales¥333,338 million+0.1%

Operating profit¥13,725 million+15.8%

Ordinary income¥14,812 million+19.3%

Net income¥14,890 million+115.5%

Selling, general and administrative expenses¥139,869 million

Full-year earnings forecast

Gross sales

¥1,230,500 million

Net Sales

¥695,000 million

Operating profit

¥33,500 million

Ordinary income

¥34,000 million

Net income

¥23,500 million

What the company explained in this material

New initiatives

Segment classifications changed from the first quarter of fiscal 2026
Hankyu Kitchen Yell Kansai changed from the Food Business to the Other Business
The Chinese operating company changed from the Other Business to the Commercial Facilities Business

Key KPIsA metric the company considers important as a management benchmark.

Department store total sales¥330,464 million
Year on year against the same period last year+10.9%
Department store customer numbers86,620 thousand customers
Year on year against the same period last year+1.2%
Department store inbound sales¥59,568 million
Year on year against the same period last year+21.3%
Food supermarket same-store sales
Year on year against the same period last year-1.4%
Food supermarket same-store customer numbers
Year on year against the same period last year-2.7%
Average customer spend at food supermarkets
Year on year against the same period last year+1.4%

Unit price and quantity metricsThese figures show sales broken down by price and volume.

Food supermarkets

Number of Customers▲2.7%

Average Spend per Customer+1.4%

Average Price per Item+2.0%

Number of items purchased▲0.6%

Segment results

Department stores

Gross sales

¥317,757 million+10.9%

Operating profit

¥11,564 million+40.4%

Foods

Gross sales

¥205,052 million-3.7%

Operating profit

¥3,287 million-29.0%

Commercial facilities

Gross sales

¥42,804 million+18.8%

Operating profit

¥2,844 million+19.8%

Other

Gross sales

¥20,350 million+2.9%

Operating profit

¥6,152 million-28.3%

Number of stores and locations

Number of Stores at Period-End219 Store

New stores opened during the period2 Store

Store closures during the period5 Store

Change during the period-3 Store

Capital expenditures

¥10,202 million first-half actual results for the fiscal year ending March 2027

Contents of this document
Item	Details
Document type	Supplementary materials to the earnings report
Fiscal Period Covered	Second quarter of the fiscal year ending March 2027
Net Sales	¥333,338 million (YoY +0.1%)
Operating profit	¥13,725 million (YoY +15.8%)
Ordinary income	¥14,812 million (YoY +19.3%)
Net income	¥14,890 million (YoY +115.5%)
Selling, general and administrative expenses	¥139,869 million
Full-year earnings forecast	Gross sales ¥1,230,500 million / Net Sales ¥695,000 million / Operating profit ¥33,500 million / Ordinary income ¥34,000 million / Net income ¥23,500 million
Segment results	Department stores Gross sales ¥317,757 million (YoY +10.9%) / Operating profit ¥11,564 million (YoY +40.4%) / Foods Gross sales ¥205,052 million (YoY -3.7%) / Operating profit ¥3,287 million (YoY -29.0%) / Commercial facilities Gross sales ¥42,804 million (YoY +18.8%) / Operating profit ¥2,844 million (YoY +19.8%) / Other Gross sales ¥20,350 million (YoY +2.9%) / Operating profit ¥6,152 million (YoY -28.3%)
Key KPIs	Indicator name Department store total sales / Value ¥330,464 million / Year on year against the same period last year ¥10.9 million, Indicator name Department store customer numbers / Value 86,620 thousand customers / Year on year against the same period last year 1.2 thousand customers, Indicator name Department store inbound sales / Value ¥59,568 million / Year on year against the same period last year ¥21.3 million, Indicator name Food supermarket same-store sales / Value Not disclosed / Year on year against the same period last year -1.4 % year on year, Indicator name Food supermarket same-store customer numbers / Value Not disclosed / Year on year against the same period last year -2.7 % year on year, Indicator name Average customer spend at food supermarkets / Value Not disclosed / Year on year against the same period last year 1.4 % year on year
Unit price and quantity metrics	Food supermarkets Number of Customers ▲2.7% / Average Spend per Customer +1.4% / Average Price per Item +2.0% / Number of items purchased ▲0.6%
Number of stores and locations	Number of Stores at Period-End 219 Store / New stores opened during the period 2 Store / Store closures during the period 5 Store / Change during the period -3 Store
Capital expenditures	¥10,202 million (first-half actual results for the fiscal year ending March 2027)
New initiatives	Segment classifications changed from the first quarter of fiscal 2026, Hankyu Kitchen Yell Kansai changed from the Food Business to the Other Business, The Chinese operating company changed from the Other Business to the Commercial Facilities Business

Items this document does not state (17)

Gross Profit MarginOperating profit marginResults for the three months of the current quarterProgress 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 materials do not provide a written explanation of the reasons for the overall changes in performance. The figures indicate increases in department store revenue and inbound sales, as well as a decline in customer numbers and an increase in average spend per customer at food supermarkets.

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.