Worth reading
61In focus
0–100. This measures how worthwhile something is to read, not how good or bad the company is.Direction
Deterioration
Direction inferred from the company’s description.Scale
-26
Million yenWording
Conditional
How definitive the wording is.Results for this period
Third quarter1 July 2025 to 31 March 2026ConsolidatedJapanese GAAPNet Sales1,381Million yenYear on year -0.4%Progress 75.1%
Operating profit-26Million yen
Ordinary income-23Million yen
Net income attributable to owners of the parent-28Million yen
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△¥2.43
Financial position at period-end
Total assets1,836Million yen
of which net assets 495 Million yenEquity ratio 26.9%vs. prior year-end -1.5pt
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.
Segment revenueDirectly Operated Salon Operations 703,014 thousand yen (YoY +1.7%), BS Salon Operations 168,917 thousand yen (YoY -2.0%), Hair and Makeup 295,293 thousand yen (YoY +3.5%), Salon Support 89,569 thousand yen (YoY +1.3%), Career Design 190,066 thousand yen (YoY -10.9%)
Segment profitDirectly Operated Salon Operations 27,156 thousand yen (YoY -43.8%), BS Salon Operations 48,374 thousand yen (YoY -7.5%), Hair and Makeup 14,395 thousand yen (YoY +52.1%), Salon Support 56,257 thousand yen (YoY -1.3%), Career Design 10,449 thousand yen (YoY -7.3%)
Outlook and shareholder returns
Full-year earnings forecast
Net Sales1,840 Million yen (YoY -0.2%)
Operating profit-120 Million yen
Ordinary income-118 Million yen
Profit attributable to owners of the parent-123 Million yen
Revision to Earnings ForecastNet Sales Not disclosed → 1,840 Million yen / Operating profit Not disclosed → -120 Million yen / Ordinary income Not disclosed → -118 Million yen / Profit attributable to owners of the parent Not disclosed → -123 Million yen
Annual Dividend Forecast0.5 yen → 0 yen（-100.0%）
Factors Behind Changes in Business Performance
The factors included the impact of lower revenue, higher raw material prices and increased costs for various expenses, including personnel and logistics costs. By segment, the factors included a decrease in the number of operating BS salons, a decline in the number of dispatch assignments due to labor shortages, and the costs of opening new stores.
Disclosure regarding the going concern assumption
No applicable matters.
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 Number of companies 0 / Company name Not disclosed / Excluded Number of companies 0 / Company name Not disclosed
Impairment loss¥1,021 thousand. Fixed assets associated with the relocation of offices among corporate assets not allocated to each reporting segment
Breakdown of extraordinary income (loss)Extraordinary income Not disclosed / Extraordinary loss Impairment Losses 1,021 thousand yen
Depreciation and amortization10,339 thousand yen
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingNo
Issued Shares at Period-End11,642,100
Treasury Shares at Period-End100,048
| Item | Details |
|---|---|
| Fiscal Period Classification | Third quarter |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 1 July 2025 to 31 March 2026 |
| Net Sales | 1,381 Million yen (YoY -0.4%) |
| Operating profit | -26 Million yen |
| Ordinary income | -23 Million yen |
| Profit attributable to owners of the parent | -28 Million yen |
| Net income per share | △¥2.43 |
| Equity ratio | End of the current fiscal period 26.9 / End of previous period 28.4 |
| Total assets | 1,836 Million yen |
| Net assets | 495 Million yen |
| Full-year earnings forecast | Net Sales 1,840 Million yen (YoY -0.2%) / Operating profit -120 Million yen / Ordinary income -118 Million yen / Profit attributable to owners of the parent -123 Million yen |
| Revision to Earnings Forecast | Net Sales Not disclosed → 1,840 Million yen / Operating profit Not disclosed → -120 Million yen / Ordinary income Not disclosed → -118 Million yen / Profit attributable to owners of the parent Not disclosed → -123 Million yen |
| Annual Dividend Forecast | 0.5 yen → 0 yen（-100.0%） |
| Segment revenue | Directly Operated Salon Operations 703,014 thousand yen (YoY +1.7%), BS Salon Operations 168,917 thousand yen (YoY -2.0%), Hair and Makeup 295,293 thousand yen (YoY +3.5%), Salon Support 89,569 thousand yen (YoY +1.3%), Career Design 190,066 thousand yen (YoY -10.9%) |
| Segment profit | Directly Operated Salon Operations 27,156 thousand yen (YoY -43.8%), BS Salon Operations 48,374 thousand yen (YoY -7.5%), Hair and Makeup 14,395 thousand yen (YoY +52.1%), Salon Support 56,257 thousand yen (YoY -1.3%), Career Design 10,449 thousand yen (YoY -7.3%) |
| Depreciation and amortization | 10,339 thousand yen |
| Impairment loss | ¥1,021 thousand. Fixed assets associated with the relocation of offices among corporate assets not allocated to each reporting segment |
| Breakdown of extraordinary income (loss) | Extraordinary income Not disclosed / Extraordinary loss Impairment Losses 1,021 thousand yen |
| Disclosure regarding the going concern assumption | No applicable matters. |
| Change in accounting policy | Changes due to revisions to standards No / Other changes No / Change in accounting estimate No / Restatement No |
| Changes in the scope of consolidation | New Number of companies 0 / Company name Not disclosed / Excluded Number of companies 0 / Company name Not disclosed |
| Availability of Supplementary Financial Results Materials | No |
| Availability of Financial Results Briefing | No |
| Issued Shares at Period-End | 11,642,100 |
| Treasury Shares at Period-End | 100,048 |
| Factors Behind Changes in Business Performance | The factors included the impact of lower revenue, higher raw material prices and increased costs for various expenses, including personnel and logistics costs. By segment, the factors included a decrease in the number of operating BS salons, a decline in the number of dispatch assignments due to labor shortages, and the costs of opening new stores. |
Items this document does not state (10)
Operating MarginCash flows from operating activitiesCash flows from investing activitiesCash flows from financing activitiesCash and cash equivalents at end of periodPayout ratioShareholder Return PolicyRegional salesOrders 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.In addition to the impact of lower revenue, higher raw material prices and increased costs for various expenses, including personnel and logistics costs, put downward pressure on profit. Despite efforts to reduce costs, the company reported an operating loss, an ordinary loss and a quarterly net loss attributable to owners of the parent.
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.
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