Worth reading
55In focus
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
2082
¥ million (nine-month operating profit)Wording
Definitive
How definitive the wording is.Contents of this document
Financial Results PresentationThird 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 Sales16,577 Millions of yen+16.8%
Operating profit2,082 Millions of yen+57.7%
Net income1,258 Millions of yen
Selling, general and administrative expenses2,637 Millions of yen
Results for the three months of the current quarter
Revenue
5,796 Millions of yen+16.9%
Operating profit
842 Millions of yen+66.0%
Adjusted EBITDA
953 Millions of yen+44.7%
Full-year earnings forecast
Revenue
22,897 Millions of yen
Operating profit
2,400 Millions of yen
Profit before tax
2,230 Millions of yen
Profit for the period
1,471 Millions of yen
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。
Revenue72.4%
Operating profit86.8%
Profit before tax84.4%
Profit for the period85.5%
What the company explained in this material
Self-assessment against the planThe company's self-assessment against its own plan.
Progress was solid, with progress rates above 80% for each profit line (at this point, progress was slightly ahead of plan).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 assets217 Millions of yen
- M&A of 3 hair salon companies conducted in the previous fiscal year
- Gains accompanying the transfer of company-operated stores to franchisees
Key KPIsA metric the company considers important as a management benchmark.
- Number of domestic stores1,130 Location
- Number of stylists per company-operated store4.5 people
- Number of stylists per franchise store4.2 people
- Number of customers per company-operated stylist104 people
- Number of customers per franchise stylist100 people
Unit price and quantity metricsThese figures show sales broken down by price and volume.
Company-operated
Average Revenue per Customer
¥6,480+2.5%
FC
Average Revenue per Customer
¥6,771+4.4%
Segment results
Company-operated hair salon business
Revenue
13,918 Millions of yen+20.1%
Segment profit
618 Millions of yen+2,360.8%
Franchise Business
Revenue
2,411 Millions of yen+9.7%
Segment profit
991 Millions of yen+13.9%
Interior design business
Revenue
1,329 Millions of yen-17.7%
Segment profit
-28 Millions of yen
Number of stores and locations
Number of Stores at Period-End1,130 Location
Net increase during the period4 Location
Breakdown
Company-operated-3
FC7
Acquisition of treasury shares
Acquisition amount0 Millions of yen
| Item | Details |
|---|---|
| Document type | Financial Results Presentation |
| Fiscal Period Covered | Third quarter of the fiscal year ending October 2026 |
| Net Sales | 16,577 Millions of yen (YoY +16.8%) |
| Operating profit | 2,082 Millions of yen (YoY +57.7%) |
| Net income | 1,258 Millions of yen |
| Selling, general and administrative expenses | 2,637 Millions of yen |
| Results for the three months of the current quarter | Revenue 5,796 Millions of yen (YoY +16.9%) / Operating profit 842 Millions of yen (YoY +66.0%) / Adjusted EBITDA 953 Millions of yen (YoY +44.7%) |
| Full-year earnings forecast | Revenue 22,897 Millions of yen / Operating profit 2,400 Millions of yen / Profit before tax 2,230 Millions of yen / Profit for the period 1,471 Millions of yen |
| Progress against full-year forecast | Revenue 72.4% / Operating profit 86.8% / Profit before tax 84.4% / Profit for the period 85.5% |
| Self-assessment against the plan | Progress was solid, with progress rates above 80% for each profit line (at this point, progress was slightly ahead of plan). |
| Segment results | Company-operated hair salon business Revenue 13,918 Millions of yen (YoY +20.1%) / Segment profit 618 Millions of yen (YoY +2,360.8%) / Franchise Business Revenue 2,411 Millions of yen (YoY +9.7%) / Segment profit 991 Millions of yen (YoY +13.9%) / Interior design business Revenue 1,329 Millions of yen (YoY -17.7%) / Segment profit -28 Millions of yen |
| Breakdown of Factors Affecting the Change | Factors Lower depreciation expenses resulting from the revision of the useful lives of store fixed assets / Amount 217 Millions of yen, Factors M&A of 3 hair salon companies conducted in the previous fiscal year / Amount Not disclosed, Factors Gains accompanying the transfer of company-operated stores to franchisees / Amount Not disclosed |
| Key KPIs | Indicator name Number of domestic stores / Value 1,130 Location / Year on year against the same period last year Not disclosed, Indicator name Number of stylists per company-operated store / Value 4.5 people / Year on year against the same period last year Not disclosed, Indicator name Number of stylists per franchise store / Value 4.2 people / Year on year against the same period last year Not disclosed, Indicator name Number of customers per company-operated stylist / Value 104 people / Year on year against the same period last year Not disclosed, Indicator name Number of customers per franchise stylist / Value 100 people / Year on year against the same period last year Not disclosed |
| Unit price and quantity metrics | Company-operated Average Revenue per Customer ¥6,480 (YoY +2.5%) / FC Average Revenue per Customer ¥6,771 (YoY +4.4%) |
| Number of stores and locations | Number of Stores at Period-End 1,130 Location / Net increase during the period 4 Location / Breakdown Company-operated -3 / FC 7 |
| Acquisition of treasury shares | Acquisition amount 0 Millions of yen |
Items this document does not state (15)
Ordinary incomeGross Profit MarginOperating profit marginNumber of employeesAssumptions Underlying the Business OutlookRisk amount incorporated into the outlookMedium-term management plan targetsFinancial targetsAnnual DividendPayout ratioCapital expendituresOrders 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 company cited a ¥217 million decrease in depreciation expenses resulting from a review of the useful lives of store fixed assets, the M&A of 3 hair salon companies conducted in the previous fiscal year, and gains accompanying the transfer of stores in the company-operated segment to franchisees as factors behind the increase in profit. The company also explained that the interior design business had remained sluggish.
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