Worth reading
50Recurring
Scored from 5 of 6 sectionsDirection
Improvement
Direction inferred from the company’s description.Scale
142
Millions of yen (year-on-year increase in operating profit)Wording
Conditional
How definitive the wording is.Results for this period
First quarter1 November 2025 to 31 January 2026ConsolidatedIFRSNet Sales5,227¥ millionYear on year +15.3%Progress 22.8%
Operating profit506¥ millionYear on year +39.0%Progress 21.1%
Ordinary income441¥ millionYear on year +36.9%Progress 19.8%
Net income attributable to owners of the parent287¥ millionYear on year +35.2%Progress 19.5%
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 share20.17円
Financial position at period-end
Total assets29,319¥ million
of which net assets 8,430 ¥ millionEquity ratio 28.8%vs. prior year-end -4.4pt
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+735
Investment-83
Financials-127
Net change+525
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¥2,787 million
Segment revenueCompany-operated hair salon business ¥4,457 million (YoY +20.6%), Franchise Business ¥778 million (YoY +11.3%), Interior design business ¥355 million (YoY -31.6%)
Segment profitCompany-operated hair salon business ¥68 million, Franchise Business ¥328 million (YoY +23.5%), Interior design business ¥-39 million
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥22,897 million (YoY +18.2%)
Operating profit¥2,400 million (YoY +47.1%)
Ordinary income¥2,230 million (YoY +49.7%)
Net income¥1,471 million (YoY +64.6%)
Revision to Earnings ForecastNo
Annual Dividend Forecast¥60 → ¥60（0.0%）
Factors Behind Changes in Business Performance
前期下期に美容室運営法人3社のM&Aを実行したことによる店舗数の増加、フランチャイズ店舗の新規出店により増収。インテリアデザイン事業は主として他業種向けの売上が減少。会計上の見積り変更により減価償却費が54百万円減少し営業利益が同額増加。
Disclosure regarding the going concern assumption
Not applicable (no matters requiring disclosure under the going concern assumption)
Change in accounting policy
基準改正に伴う変更 Noそれ以外の変更 No見積りの変更 Yes修正再表示 Not disclosed
Changes in the scope of consolidationNew 0 companies / Name of newly added company Not disclosed / Excluded 0 companies / Excluded Company Name Not disclosed
Material subsequent eventsNo applicable matters.
Depreciation and amortization¥570 million
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingAvailable (video webcast only)
Issued Shares at Period-End15,247,114
Treasury Shares at Period-End1,001,065
| Item | Details |
|---|---|
| Fiscal Period Classification | First quarter |
| Accounting standards | IFRS |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 1 November 2025 to 31 January 2026 |
| Net Sales | ¥5,227 million (YoY +15.3%) |
| Operating profit | ¥506 million (YoY +39.0%) |
| Ordinary income | ¥441 million (YoY +36.9%) |
| Profit attributable to owners of the parent | ¥287 million (YoY +35.2%) |
| Net income per share | 20.17円 |
| Equity ratio | End of the current fiscal period 28.8 / End of previous period 33.2 |
| Total assets | ¥29,319 million |
| Net assets | ¥8,430 million |
| Cash flows from operating activities | ¥735 million |
| Cash flows from investing activities | ¥-83 million |
| Cash flows from financing activities | ¥-127 million |
| Cash and cash equivalents at end of period | ¥2,787 million |
| Full-year earnings forecast | Net Sales ¥22,897 million (YoY +18.2%) / Operating profit ¥2,400 million (YoY +47.1%) / Ordinary income ¥2,230 million (YoY +49.7%) / Net income ¥1,471 million (YoY +64.6%) |
| Revision to Earnings Forecast | No |
| Annual Dividend Forecast | ¥60 → ¥60（0.0%） |
| Segment revenue | Company-operated hair salon business ¥4,457 million (YoY +20.6%), Franchise Business ¥778 million (YoY +11.3%), Interior design business ¥355 million (YoY -31.6%) |
| Segment profit | Company-operated hair salon business ¥68 million, Franchise Business ¥328 million (YoY +23.5%), Interior design business ¥-39 million |
| Depreciation and amortization | ¥570 million |
| Disclosure regarding the going concern assumption | Not applicable (no matters requiring disclosure under the going concern assumption) |
| Change in accounting policy | Changes due to revisions to standards No / Other changes No / Change in accounting estimate Yes / Restatement Not disclosed |
| Changes in the scope of consolidation | New 0 companies / Name of newly added company Not disclosed / Excluded 0 companies / Excluded Company Name Not disclosed |
| Material subsequent events | No applicable matters. |
| Availability of Supplementary Financial Results Materials | Yes |
| Availability of Financial Results Briefing | Available (video webcast only) |
| Issued Shares at Period-End | 15,247,114 |
| Treasury Shares at Period-End | 1,001,065 |
| Factors Behind Changes in Business Performance | 前期下期に美容室運営法人3社のM&Aを実行したことによる店舗数の増加、フランチャイズ店舗の新規出店により増収。インテリアデザイン事業は主として他業種向けの売上が減少。会計上の見積り変更により減価償却費が54百万円減少し営業利益が同額増加。 |
Items this document does not state (7)
Operating MarginPayout ratioShareholder Return PolicyRegional salesOrders received and order backlogImpairment lossBreakdown of extraordinary income (loss)
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.前期下期に実施した美容室運営法人3社のM&Aによる店舗数の増加、フランチャイズ店舗の新規出店が増収に寄与しました。一方、インテリアデザイン事業は主として他業種向け売上の減少により減収となりました。また、会計上の見積り変更により減価償却費が54百万円減少し、営業利益が同額増加しました。
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.