Worth reading
60In focus
0–100. This measures how worthwhile something is to read, not how good or bad the company is.Direction
Improvement
Direction inferred from the company’s description.Scale
1240
¥ million (operating profit, cumulative second quarter)Wording
Conditional
How definitive the wording is.Contents of this document
Financial results presentationSecond 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¥10,780 million+16.8%
Operating profit¥1,240 million+52.5%
Ordinary income¥1,108 million profit before tax
Net income¥729 million profit for the second quarter
Gross Profit Margin42.1%
Selling, general and administrative expenses¥2,637 million
Results for the three months of the current quarter
Revenue
¥5,553 million+18.3%
Operating profit
¥734 million+63.4%
Adjusted EBITDA
¥844 million+41.1%
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。
Revenue47.1%
Operating profit50.9%
Profit before tax49.7%
Profit for the period55.0%
What the company explained in this material
Self-assessment against the planThe company's self-assessment against its own plan.
Operating profit is more than 50% through the plan and is progressing steadilyBreakdown of Factors Affecting the ChangeReasons cited by the Company for the change in the figures.
- Contribution from the M&A involving 3 hair salon companies
- Lower depreciation expenses resulting from the revision of the useful lives of store fixed assets¥144 million
- The increase in costs associated with inflation subsided
- Sluggish sales to franchisees and construction work for other industries in the interior design business
Key KPIsA metric the company considers important as a management benchmark.
- Number of domestic stores (directly operated)452 Location
- Number of domestic stores (franchised)674 Location
- Total number of domestic stores1,126 Location
- Net increase in domestic stores11 LocationYear on year against the same period last yearIn line with the prior-year period
- Customers per stylist (directly operated)100 people
- Customers per stylist (franchised)97 people
Unit price and quantity metricsThese figures show sales broken down by price and volume.
Company-operated
Stylists per domestic store¥4.5
Customers per stylist¥100
Average Revenue per Customer¥6,339
Year on year against the same period last yearUp 3.8% year on year
FC
Stylists per domestic store¥4.2
Customers per stylist¥97
Average Revenue per Customer¥6,621
Year on year against the same period last yearUp 5.0% year on year
Segment results
Company-operated hair salon business
Revenue
¥9,060 million+20.6%
Segment profit
¥271 million
Franchise Business
Revenue
¥1,581 million+10.2%
Segment profit
¥653 million+18.9%
Interior design business
Revenue
¥856 million-17.3%
Segment profit
¥-35 million
Number of stores and locations
Number of Stores at Period-End1,126 Location
Number of store openings and closures during the periodNet increase of 11 stores
Capital expenditures
¥241 millions purchases of property, plant and equipment
| Item | Details |
|---|---|
| Document type | Financial results presentation |
| Fiscal Period Covered | Second quarter of the fiscal year ending October 2026 |
| Net Sales | ¥10,780 million (YoY +16.8%) |
| Operating profit | ¥1,240 million (YoY +52.5%) |
| Ordinary income | ¥1,108 million (profit before tax) |
| Net income | ¥729 million (profit for the second quarter) |
| Gross Profit Margin | 42.1% |
| Selling, general and administrative expenses | ¥2,637 million |
| Results for the three months of the current quarter | Revenue ¥5,553 million (YoY +18.3%) / Operating profit ¥734 million (YoY +63.4%) / Adjusted EBITDA ¥844 million (YoY +41.1%) |
| 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 | Revenue 47.1% / Operating profit 50.9% / Profit before tax 49.7% / Profit for the period 55.0% |
| Self-assessment against the plan | Operating profit is more than 50% through the plan and is progressing steadily |
| Segment results | Company-operated hair salon business Revenue ¥9,060 million (YoY +20.6%) / Segment profit ¥271 million / Franchise Business Revenue ¥1,581 million (YoY +10.2%) / Segment profit ¥653 million (YoY +18.9%) / Interior design business Revenue ¥856 million (YoY -17.3%) / Segment profit ¥-35 million |
| Breakdown of Factors Affecting the Change | Factors Contribution from the M&A involving 3 hair salon companies / Amount Not disclosed, Factors Lower depreciation expenses resulting from the revision of the useful lives of store fixed assets / Amount ¥144 million, Factors The increase in costs associated with inflation subsided / Amount Not disclosed, Factors Sluggish sales to franchisees and construction work for other industries in the interior design business / Amount Not disclosed |
| Key KPIs | Indicator name Number of domestic stores (directly operated) / Value 452 Location / Year on year against the same period last year Not disclosed, Indicator name Number of domestic stores (franchised) / Value 674 Location / Year on year against the same period last year Not disclosed, Indicator name Total number of domestic stores / Value 1,126 Location / Year on year against the same period last year Not disclosed, Indicator name Net increase in domestic stores / Value 11 Location / Year on year against the same period last year In line with the prior-year period, Indicator name Customers per stylist (directly operated) / Value 100 people / Year on year against the same period last year Not disclosed, Indicator name Customers per stylist (franchised) / Value 97 people / Year on year against the same period last year Not disclosed |
| Unit price and quantity metrics | Company-operated Stylists per domestic store ¥4.5 / Customers per stylist ¥100 / Average Revenue per Customer ¥6,339 / Year on year against the same period last year Up 3.8% year on year / FC Stylists per domestic store ¥4.2 / Customers per stylist ¥97 / Average Revenue per Customer ¥6,621 / Year on year against the same period last year Up 5.0% year on year |
| Number of stores and locations | Number of Stores at Period-End 1,126 Location / Number of store openings and closures during the period Net increase of 11 stores |
| Capital expenditures | ¥241 millions (purchases of property, plant and equipment) |
Items this document does not state (13)
Operating profit marginNumber 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&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.The M&A involving 3 hair salon companies carried out in the previous fiscal year contributed to results, depreciation expenses declined following the revision of the useful lives of store fixed assets from 7 years to 9 years (a ¥144 million reduction on a cumulative second-quarter basis), and the increase in costs associated with inflation subsided. In the interior design business, sales to franchisees and construction work for other industries were sluggish.
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