Results for this period
Full year1 July 2025 to 30 June 2026ConsolidatedJapanese GAAPThe 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.
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.
Stacked from zero: upward is an increase in cash, downward a decrease (in ¥ million).The net change represented by the dotted line is the total of three items, calculated from figures provided by the company.
Revenue declined in the BS salon operations business and career design business, but remained firm in the directly operated salon business, hair and makeup business, and hair salon support business. Operating income was affected by higher costs, including raw materials, personnel and logistics costs, as well as expenses incurred in advance for relocating the head office, opening the Mods Hair Academy and opening stores under the new brand. In addition, ordinary income included ¥48,190 thousand in share issuance costs related to the third-party allotment. Net income was also affected by an impairment loss of ¥3,758 thousand and other items.
No applicable matters. The notes on the going concern assumption state that there are no applicable matters.
| Item | Details |
|---|---|
| Fiscal Period Classification | Full year |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 1 July 2025 to 30 June 2026 |
| Net Sales | ¥1,850 million (YoY +0.3%) |
| Operating profit | ¥-52 million |
| Ordinary income | ¥-98 million |
| Profit attributable to owners of the parent | ¥-105 million |
| Net income per share | -¥9.17 |
| Operating Margin | △2.8％ |
| Equity ratio | End of the current fiscal period 22 / End of previous period 28.4 |
| Total assets | ¥1,870 million |
| Net assets | ¥413 million |
| Cash flows from operating activities | ¥-71 million |
| Cash flows from investing activities | ¥-129 million |
| Cash flows from financing activities | ¥131 million |
| Cash and cash equivalents at end of period | ¥505 million |
| Full-year earnings forecast | Net Sales ¥3,600 million (YoY +94.5%) / Operating profit ¥60 million / Ordinary income ¥50 million / Net income ¥30 million |
| Annual Dividend Forecast | ¥0 → ¥0.5 |
| Payout ratio | 25.8 |
| Segment revenue | Directly Operated Salon Operations ¥958,229 thousand (YoY +3.3%), BS Salon Operations ¥221,898 thousand (YoY -2.7%), Hair and Makeup ¥382,711 thousand (YoY +2.2%), Salon Support ¥122,230 thousand (YoY +1.1%), Career Design ¥253,763 thousand (YoY -8.6%) |
| Segment profit | Directly Operated Salon Operations ¥32,925 thousand (YoY -42.5%), BS Salon Operations ¥62,407 thousand (YoY -11.8%), Hair and Makeup ¥14,953 thousand (YoY +19.2%), Salon Support ¥76,608 thousand (YoY -2.2%), Career Design ¥14,224 thousand (YoY +7.6%) |
| Depreciation and amortization | ¥14,423 thousand |
| Impairment loss | ¥3,758 thousand (property, plant and equipment related to the BS salon operations business and hair and makeup business) |
| Breakdown of extraordinary income (loss) | Extraordinary income Not disclosed / Extraordinary loss Impairment Loss on Investment Securities ¥0 thousand, Impairment Losses ¥3,758 thousand, Other ¥358 thousand |
| Disclosure regarding the going concern assumption | No applicable matters. The notes on the going concern assumption state that there are 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 0 companies / Excluded 0 companies / Company name None |
| Material subsequent events | The issuance of 4,119,300 new shares through a third-party allotment and 143,200 Series 2 stock acquisition rights, the establishment of 株式会社MHAI, the acquisition of a 51% interest in 株式会社オアシスLH resulting in its consolidation as a subsidiary, and the conversion of 株式会社レモンカンパニー東京 into a second-tier subsidiary. |
| 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 | Revenue declined in the BS salon operations business and career design business, but remained firm in the directly operated salon business, hair and makeup business, and hair salon support business. Operating income was affected by higher costs, including raw materials, personnel and logistics costs, as well as expenses incurred in advance for relocating the head office, opening the Mods Hair Academy and opening stores under the new brand. In addition, ordinary income included ¥48,190 thousand in share issuance costs related to the third-party allotment. Net income was also affected by an impairment loss of ¥3,758 thousand and other items. |
Items this document does not state (4)
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.Revenue from the directly operated salon business, hair and makeup business, and hair salon support business remained firm, while the BS salon operations business and career design business declined. The operating loss reflected higher costs, including raw materials, personnel and logistics costs, as well as the front-loading of expenses for relocating the head office, opening the academy and opening stores under the new brand. For the fiscal year ending June 2027, the company plans to strengthen its existing businesses and pursue acquisitions and new AI- and DX-related businesses, supported by financing through a third-party allotment of shares.