Supplementary Earnings Presentation Materials for the Second Quarter of the Fiscal Year Ending March 2027 | OHSHO FOOD SERVICE CORP. (9936) timely disclosure

Worth reading

74In 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

42.3

Year-on-year change in operating income (%)

Wording

Avoiding a definitive answer

How definitive the wording is.

Contents of this document

Supplementary materials to the earnings reportSecond quarter of the fiscal year ending March 202712 items taken from the company’s own explanation

Financial Results Figures (The key points of this material are explained below)

Net Sales¥57,203 million-2.2%

Operating profit¥3,068 million-42.3%

Ordinary income¥3,262 million-40.3%

Net income¥2,023 million-44.6%

Gross Profit Margin66.9 %

Operating profit margin5.4 %

Selling, general and administrative expenses¥35,188 million

Results for the three months of the current quarter

Net Sales

¥28,989 million

Operating profit

¥1,653 million

Ordinary income

¥1,654 million

Net income

¥1,035 million

Full-year earnings forecast

Net Sales

¥118,381 million

Gross profit

¥79,502 million

Selling, general and administrative expenses

¥70,384 million

Operating profit

¥9,117 million

Ordinary income

¥9,254 million

Net income

¥5,862 million

Earnings per share

¥111.54

What the company explained in this material

Self-assessment against the planThe company's self-assessment against its own plan.

The first-half shortfall was reflected in the full-year forecast and the plan was revised.

Breakdown of Factors Affecting the ChangeReasons cited by the Company for the change in the figures.

Net sales, 2Q

Dine-in customer traffic138

Dine-in average spend per customer65

Off-premises customer count-3

Off-premises average spend per customer-45

FC shipments-3

Overseas0

Operating profit, 2Q

Dine-in customer traffic94

Dine-in average spend per customer197

Off-premises customer count-2

Off-premises average spend per customer-30

FC shipments-229

Food costs, etc.-256

Personnel Expenses-82

Utility costs-155

Other SG&A expenses-2

Assumptions Underlying the Business OutlookThe assumptions used by the company in preparing its forecast.

The initial second-half forecast was maintained as signs of recovery are currently emerging. Numerical assumptions: Not disclosed

New initiatives

Launch of seasonal products
Promotional support, including delivery campaigns
DX investment, including renewal of the host system, adoption of AI and upgrades to the mobile takeout ordering system
Acceleration of the store-opening strategy, primarily in the eastern Japan area

Key KPIsA metric the company considers important as a management benchmark.

Same-store sales (July–September)0 % year on year
Same-store customer traffic (July–September)-0.8 % year on year
Same-store average spend per customer (July–September)0.8 % year on year
Stores at Period End729 Location
Equity ratio74.3 %

Unit price and quantity metricsThese figures show sales broken down by price and volume.

Same-store customer traffic-0.8 % year on year
Same-store spend per customer0.8 % year on year

Financial targets

Reported equity ratio of 74.3%. Financial targets: Not disclosed

Number of stores and locations

Number of Stores at Period-End729 Location

Stores opened during the period3 Location

Stores closed during the period2 Location

Net increase1 Location

Capital expenditures

¥2,553 million Q2 actual

Annual Dividend

Annual dividend amount¥56 /share

Interim¥28 /share

End of period¥28 /share

Payout ratio

50.2 %

DOE4.4

Acquisition of treasury shares

Expenditures related to share buybacks in prior fiscal years are disclosed. The acquisition limit and period for the current fiscal year: Not disclosed

Contents of this document
Item	Details
Document type	Supplementary materials to the earnings report
Fiscal Period Covered	Second quarter of the fiscal year ending March 2027
Net Sales	¥57,203 million (YoY -2.2%)
Operating profit	¥3,068 million (YoY -42.3%)
Ordinary income	¥3,262 million (YoY -40.3%)
Net income	¥2,023 million (YoY -44.6%)
Gross Profit Margin	66.9 %
Operating profit margin	5.4 %
Selling, general and administrative expenses	¥35,188 million
Results for the three months of the current quarter	Net Sales ¥28,989 million / Operating profit ¥1,653 million / Ordinary income ¥1,654 million / Net income ¥1,035 million
Full-year earnings forecast	Net Sales ¥118,381 million / Gross profit ¥79,502 million / Selling, general and administrative expenses ¥70,384 million / Operating profit ¥9,117 million / Ordinary income ¥9,254 million / Net income ¥5,862 million / Earnings per share ¥111.54
Self-assessment against the plan	The first-half shortfall was reflected in the full-year forecast and the plan was revised.
Breakdown of Factors Affecting the Change	Net sales, 2Q Dine-in customer traffic 138 / Dine-in average spend per customer 65 / Off-premises customer count -3 / Off-premises average spend per customer -45 / FC shipments -3 / Overseas 0 / Operating profit, 2Q Dine-in customer traffic 94 / Dine-in average spend per customer 197 / Off-premises customer count -2 / Off-premises average spend per customer -30 / FC shipments -229 / Food costs, etc. -256 / Personnel Expenses -82 / Utility costs -155 / Other SG&A expenses -2
Key KPIs	Indicator name Same-store sales (July–September) / Value 0 % year on year, Indicator name Same-store customer traffic (July–September) / Value -0.8 % year on year, Indicator name Same-store average spend per customer (July–September) / Value 0.8 % year on year, Indicator name Stores at Period End / Value 729 Location, Indicator name Equity ratio / Value 74.3 %
Unit price and quantity metrics	Indicator name Same-store customer traffic / Value -0.8 % year on year, Indicator name Same-store spend per customer / Value 0.8 % year on year
Number of stores and locations	Number of Stores at Period-End 729 Location / Stores opened during the period 3 Location / Stores closed during the period 2 Location / Net increase 1 Location
Assumptions Underlying the Business Outlook	The initial second-half forecast was maintained as signs of recovery are currently emerging. Numerical assumptions: Not disclosed
Financial targets	Reported equity ratio of 74.3%. Financial targets: Not disclosed
Annual Dividend	Annual dividend amount ¥56 /share / Interim ¥28 /share / End of period ¥28 /share
Payout ratio	50.2 %
Acquisition of treasury shares	Expenditures related to share buybacks in prior fiscal years are disclosed. The acquisition limit and period for the current fiscal year: Not disclosed
Capital expenditures	¥2,553 million (Q2 actual)
New initiatives	Launch of seasonal products, Promotional support, including delivery campaigns, DX investment, including renewal of the host system, adoption of AI and upgrades to the mobile takeout ordering system, Acceleration of the store-opening strategy, primarily in the eastern Japan area

Items this document does not state (8)

Progress against full-year forecastSegment resultsNumber of employeesRisk amount incorporated into the outlookMedium-term management plan targetsOrders received and order backlogMarket Size / ShareKey points of the Q&A

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 Q1, customer traffic declined as the boost from media exposure and other factors in the previous year fell away. Higher raw material prices, including pork and cooking oil, and increased personnel expenses also contributed to lower sales and profit. Performance improved in Q2 on seasonal products, pricing initiatives and delivery campaigns, among other measures, but cumulative first-half sales and profit declined.

How to read this page

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