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Presentation materials for financial results9251AB&Company Co.,Ltd.Information and Communications, Services and Others

Fiscal Year Ending October 2026 First-Quarter Financial Results Presentation Materials

2026年10月期第1四半期は、前期に実施した美容室法人3社のM&A効果などにより、売上収益と営業利益が前年同期を上回った。一方、インテリアデザイン事業は受注不振で減収減益となった。

Worth reading
82Important
Scored from 4 of 6 sections
Direction
Improvement
Direction inferred from the company’s description.
Scale
39
Year-on-year change in operating income (%)
Wording
Conditional
How definitive the wording is.

Contents of this document

Presentation materials for financial resultsFirst quarter of the fiscal year ending October 20267 items taken from the company’s own explanation
Financial Results Figures (The key points of this material are explained below)
Net Sales¥5,227 million+15.3%
Operating profit¥506 million+39.0%
Net income¥287 million
Gross Profit Margin42.1%
Selling, general and administrative expenses¥2,637 million
Results for the three months of the current quarter
Revenue
¥5,227 million
Operating profit
¥506 million
Profit before tax
¥441 million
Profit for the period
¥287 million
Full-year earnings forecast
Revenue
¥22,897 million
Operating profit
¥2,400 million
Profit before tax
¥2,230 million
Profit for the period
¥1,471 million
Progress against full-year forecast　通期の予想に対して、いまどこまで進んだかの割合です。
Revenue22.8%
Operating profit21.1%
Profit before tax19.8%
Profit for the period19.5%
What the company explained in this material
Breakdown of Factors Affecting the ChangeReasons cited by the Company for the change in the figures.
  • Lower depreciation expenses resulting from the revision of the useful lives of store fixed assets¥-48 million
  • 前期実行した美容室法人3社のM&A寄与
  • The increase in costs associated with inflation subsided
Key KPIsA metric the company considers important as a management benchmark.
  • Number of domestic stores (directly operated)450 Location
  • Number of domestic stores (franchised)665 Location
  • Net increase in stores15 Location
    Year on year against the same period last yearIn line with the prior-year period
  • 直営・顧客単価¥6,294
    Year on year against the same period last year+3.7%
  • FC・顧客単価¥6,524
    Year on year against the same period last year+3.8%
Unit price and quantity metricsThese figures show sales broken down by price and volume.
Company-operated
Number of domestic stores450 店舗・人・人・円
スタイリスト数_1店舗あたり4.5 店舗・人・人・円
顧客数_スタイリストあたり98 店舗・人・人・円
Average Revenue per Customer6,294 店舗・人・人・円
FC
Number of domestic stores665 店舗・人・人・円
スタイリスト数_1店舗あたり4.1 店舗・人・人・円
顧客数_スタイリストあたり94 店舗・人・人・円
Average Revenue per Customer6,524 店舗・人・人・円
Segment results
  • Company-operated hair salon business
    Revenue4,457
    Revenue unit¥ million
    売上収益yoy_pct20.6
    Segment profit68
    Profit unit¥ million
  • Franchise Business
    Revenue778
    Revenue unit¥ million
    売上収益yoy_pct11.3
    Segment profit328
    Profit unit¥ million
    Profit yoy_pct23.5
  • Interior design business
    Revenue355
    Revenue unit¥ million
    売上収益yoy_pct-31.6
    Segment profit-39
    Profit unit¥ million
Number of stores and locations
Number of Stores at Period-End
Company-operated450 Location
FC665 Location
Net increase in stores15
Capital expenditures
¥109 million
Acquisition of treasury shares
Actual purchases¥0 million
Contents of this document
ItemDetails
Document typePresentation materials for financial results
Fiscal Period CoveredFirst quarter of the fiscal year ending October 2026
Net Sales¥5,227 million (YoY +15.3%)
Operating profit¥506 million (YoY +39.0%)
Net income¥287 million
Gross Profit Margin42.1%
Selling, general and administrative expenses¥2,637 million
Results for the three months of the current quarterRevenue ¥5,227 million / Operating profit ¥506 million / Profit before tax ¥441 million / Profit for the period ¥287 million
Full-year earnings forecastRevenue ¥22,897 million / Operating profit ¥2,400 million / Profit before tax ¥2,230 million / Profit for the period ¥1,471 million
Progress against full-year forecastRevenue 22.8% / Operating profit 21.1% / Profit before tax 19.8% / Profit for the period 19.5%
Segment resultsSegment Company-operated hair salon business / Revenue 4,457 / Revenue unit ¥ million / 売上収益yoy_pct 20.6 / Segment profit 68 / Profit unit ¥ million / Profit yoy_pct Not disclosed, Segment Franchise Business / Revenue 778 / Revenue unit ¥ million / 売上収益yoy_pct 11.3 / Segment profit 328 / Profit unit ¥ million / Profit yoy_pct 23.5, Segment Interior design business / Revenue 355 / Revenue unit ¥ million / 売上収益yoy_pct -31.6 / Segment profit -39 / Profit unit ¥ million / Profit yoy_pct Not disclosed
Breakdown of Factors Affecting the ChangeFactors Lower depreciation expenses resulting from the revision of the useful lives of store fixed assets / Amount ¥-48 million, Factors 前期実行した美容室法人3社のM&A寄与 / Amount Not disclosed, Factors The increase in costs associated with inflation subsided / Amount Not disclosed
Key KPIsIndicator name Number of domestic stores (directly operated) / Value 450 Location / Year on year against the same period last year Not disclosed, Indicator name Number of domestic stores (franchised) / Value 665 Location / Year on year against the same period last year Not disclosed, Indicator name Net increase in stores / Value 15 Location / Year on year against the same period last year In line with the prior-year period, Indicator name 直営・顧客単価 / Value ¥6,294 / Year on year against the same period last year ¥3.7, Indicator name FC・顧客単価 / Value ¥6,524 / Year on year against the same period last year ¥3.8
Unit price and quantity metricsCompany-operated Number of domestic stores 450 店舗・人・人・円 / スタイリスト数_1店舗あたり 4.5 店舗・人・人・円 / 顧客数_スタイリストあたり 98 店舗・人・人・円 / Average Revenue per Customer 6,294 店舗・人・人・円 / FC Number of domestic stores 665 店舗・人・人・円 / スタイリスト数_1店舗あたり 4.1 店舗・人・人・円 / 顧客数_スタイリストあたり 94 店舗・人・人・円 / Average Revenue per Customer 6,524 店舗・人・人・円
Number of stores and locationsNumber of Stores at Period-End Company-operated 450 Location / FC 665 Location / Number of store openings and closures during the period Not disclosed / Net increase in stores 15
Acquisition of treasury sharesBuyback limit Not disclosed / Actual purchases ¥0 million / Period Not disclosed
Capital expenditures¥109 million
Items this document does not state (14)
Ordinary incomeOperating profit marginSelf-assessment against the planNumber of employeesAssumptions Underlying the Business OutlookRisk amount incorporated into the outlookMedium-term management plan targetsFinancial targetsAnnual DividendPayout ratioOrders received and order backlogMarket Size / ShareKey points of the Q&ANew initiatives

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.

前期に実施した美容室法人3社のM&Aが寄与したほか、店舗固定資産の耐用年数見直しにより減価償却費が48百万円減少し、インフレに伴うコスト増も一服したため。インテリアデザイン事業は他業種向け工事の受注が進まなかった。

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.
Fiscal Year Ending October 2026 First-Quarter Financial Results Presentation Materials | AB&Company Co.,Ltd. (9251) timely disclosure | Komori