Komori
Earnings9270Valuence Holdings Inc.Trading & Wholesale

Financial Results for the Third Quarter of the Fiscal Year Ending August 2026 [Japanese GAAP] (Consolidated)

For the cumulative third quarter of the fiscal year ending August 2026, revenue increased 26.7% year on year and operating profit rose 310.4%, resulting in higher revenue and a substantial increase in profit. The full-year earnings forecast and annual dividend forecast remain unchanged.

Worth reading
39Recurring
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
310.4
%
Wording
Conditional
How definitive the wording is.

Results for this period

Third quarter1 September 2025 to 31 May 2026ConsolidatedJapanese GAAP
Net Sales79,955¥ millionYear on year +26.7%Progress 75.4%
Operating profit5,274¥ millionYear on year +310.4%Progress 95.9%
Ordinary income5,130¥ millionYear on year +319.1%Progress 97.5%
Net income attributable to owners of the parent3,314¥ millionYear on year +522.4%Progress 110.5%

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 share¥251.47
Financial position at period-end
Total assets38,927¥ million
of which net assets 10,780 ¥ millionEquity ratio 27.0%vs. prior year-end +3.2pt

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.

Regional sales
Domestic21,93778.4%
Overseas expansion6,04621.6%
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥106,000 million (YoY +24.9%)
Operating profit¥5,500 million (YoY +278.3%)
Ordinary income¥5,260 million (YoY +299.8%)
Net income¥3,000 million (YoY +339.9%)
Annual Dividend Forecast¥10 → ¥45(+350.0%)
Factors Behind Changes in Business Performance

The company secured inventory against a backdrop of favorable purchasing, while retail revenue expanded as a result of investments in retail under the previous medium-term management plan and improved sales capabilities. Purchases through alliances, overseas purchasing, inbound demand, the willingness of auction partners to buy, and strong bullion prices also contributed. On the profit side, the company continued purchasing focused on gross profit margins and efficiency-focused business operations.

Disclosure regarding the going concern assumption

Not applicable.

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 No修正再表示 No
Changes in the scope of consolidationNew 0 / Excluded 0 / Company name None
Impairment loss¥14,421 thousand
Breakdown of extraordinary income (loss)Extraordinary income Gain on reversal of subscription rights to shares ¥43,155 thousand / Extraordinary loss Impairment Losses ¥14,421 thousand
Depreciation and amortization¥1,071,379 thousand
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingWhether applicable Yes / Subject person Not disclosed
Issued Shares at Period-End13,932,310 Shares
Treasury Shares at Period-End752,480 Shares
Results for this period
ItemDetails
Fiscal Period ClassificationThird quarter
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 September 2025 to 31 May 2026
Net Sales¥79,955 million (YoY +26.7%)
Operating profit¥5,274 million (YoY +310.4%)
Ordinary income¥5,130 million (YoY +319.1%)
Profit attributable to owners of the parent¥3,314 million (YoY +522.4%)
Net income per share¥251.47
Equity ratioEnd of the current fiscal period 27 / End of previous period 23.8
Total assets¥38,927 million
Net assets¥10,780 million
Full-year earnings forecastNet Sales ¥106,000 million (YoY +24.9%) / Operating profit ¥5,500 million (YoY +278.3%) / Ordinary income ¥5,260 million (YoY +299.8%) / Net income ¥3,000 million (YoY +339.9%)
Annual Dividend Forecast¥10 → ¥45(+350.0%)
Regional salesRegion Domestic / Net Sales ¥21,937 million / yoy_pct 23.2 / Period Covered Third-quarter consolidated accounting period, Region Overseas expansion / Net Sales ¥6,046 million / yoy_pct 35.5 / Period Covered Third-quarter consolidated accounting period
Depreciation and amortization¥1,071,379 thousand
Impairment loss¥14,421 thousand
Breakdown of extraordinary income (loss)Extraordinary income Gain on reversal of subscription rights to shares ¥43,155 thousand / Extraordinary loss Impairment Losses ¥14,421 thousand
Disclosure regarding the going concern assumptionNot applicable.
Change in accounting policyChanges due to revisions to standards No / Other changes No / Change in accounting estimate No / Restatement No
Changes in the scope of consolidationNew 0 / Excluded 0 / Company name None
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingWhether applicable Yes / Subject person Not disclosed
Issued Shares at Period-End13,932,310 Shares
Treasury Shares at Period-End752,480 Shares
Factors Behind Changes in Business PerformanceThe company secured inventory against a backdrop of favorable purchasing, while retail revenue expanded as a result of investments in retail under the previous medium-term management plan and improved sales capabilities. Purchases through alliances, overseas purchasing, inbound demand, the willingness of auction partners to buy, and strong bullion prices also contributed. On the profit side, the company continued purchasing focused on gross profit margins and efficiency-focused business operations.
Items this document does not state (12)
Operating MarginCash flows from operating activitiesCash flows from investing activitiesCash flows from financing activitiesCash and cash equivalents at end of periodRevision to Earnings ForecastPayout ratioShareholder Return PolicySegment revenueSegment profitOrders received and order backlogMaterial subsequent events

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 its ability to secure inventory through favorable purchasing, expanded retail revenue resulting from returns on investments in retail and improved sales capabilities, and strong performance in alliances, overseas purchasing, inbound demand and bullion prices. It also said that purchasing focused on gross profit margins and efficiency-focused business operations contributed to the increase in profit. The full-year forecast was left unchanged in light of the company’s policy of actively making strategic investments to drive growth from the next fiscal year onward.

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Financial Results for the Third Quarter of the Fiscal Year Ending August 2026 [Japanese GAAP] (Consolidated) | Valuence Holdings Inc. (9270) timely disclosure | Komori