Consolidated First Quarter Financial Results for the Fiscal Year Ending January 2027 (Japan GAAP)

Overview of Performance

This consolidated first-quarter for the current period achieved net sales of 3,441 million yen (up 23.0% year over year), while operating loss was 202 million yen, ordinary loss was 129 million yen, and net loss attributable to owners of the parent was 137 million yen. By segment, BtoB sales were 2,513 million yen and BtoC sales were 927 million yen. Despite progress in profitability initiatives, the operating loss continued. No changes to the full-year outlook, with expected net sales of 15,500 million yen, operating income of 50 million yen, and net income of 70 million yen (earnings per share of 8.86 yen) for the year ending January 2027.

Financial Position and Outlook

Total assets increased by 1,088 million yen to 13,444 million yen, and the equity ratio fell to 50.8%. Current assets include cash and deposits of 3,291 million yen and goods and finished goods of 2,766 million yen. On the liabilities side, current liabilities rose to 4,817 million yen. There are no material uncertainties related to the continuation of the business as a going concern recognized at this time, and financial soundness is maintained. The full-year performance forecast for the January 2027 period remains unchanged, though it may be influenced by future exchange rate trends, raw material price movements, and sales environment.