{"id":101153,"date":"2026-08-10T17:39:59","date_gmt":"2026-08-10T08:39:59","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/7421-20260810-01_wp_financial_summary\/"},"modified":"2026-08-10T17:39:59","modified_gmt":"2026-08-10T08:39:59","slug":"7421-20260810-01_wp_financial_summary","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-7421\/ir\/7421-20260810-01_wp_financial_summary\/","title":{"rendered":"First Quarter Financial Summary for the Fiscal Year Ending March 2027 (Japan GAAP, Consolidated)"},"content":{"rendered":"<p>For the first quarter of the fiscal year ending March 2027, consolidated net sales were 17,751.0 million yen, down 2.4% year over year; operating loss was 707 million yen; ordinary loss was 681 million yen; net loss attributable to owners of the parent was 765 million yen for the quarter. Full-year guidance unchanged. Segments: Rotation Sushi segment revenue 14,533.0 million yen, Delica segment 3,217.0 million yen, both down YoY. While continuing new store expansion and Delica\/overseas business growth, profitability remains under pressure due to higher raw material costs and increased personnel expenses.<\/p>\n","protected":false},"comment_status":"open","ping_status":"closed","template":"","meta":{"Ticker":"","DATE":"","longName":"","company_name_ja":"","fullTimeEmployees":0,"address":"","phone":"","website":"","industry":"","sector":"","regularMarketPrice":0,"financialCurrency":"","marketCap":0,"fiftyTwoWeekLow":0,"fiftyTwoWeekHigh":0,"epsTrailingTwelveMonths":0,"epsForward":0,"bookValue":0,"totalRevenue":0,"OperatingIncome":0,"operatingMargins":0,"NetIncome":0,"profitMargins":0,"ebitda":0,"trailingPE":0,"forwardPE":0,"priceToBook":0,"returnOnEquity":0,"recommendationMean":0,"recommendationKey":"","targetMeanPrice":0,"numberOfAnalystOpinions":0,"analyst_earnings_data":"","dividendRate":0,"dividendYield":0,"payoutRatio":0,"totalEsg":0,"environmentScore":0,"socialScore":0,"governanceScore":0,"title":"","providerPublishTime":"","link":"","longBusinessSummary":"","longBusinessSummary_ja":"","quarterly_revenue":0,"quarterly_net_income":0,"quarterly_operating_profit":0,"enterprise_value":0,"company_officer_1_name":"","company_officer_1_title":"","company_officer_2_name":"","company_officer_2_title":"","company_officer_3_name":"","company_officer_3_title":"","company_officer_4_name":"","company_officer_4_title":"","company_officer_5_name":"","company_officer_5_title":"","company_officers_update_time":"","get_dividend_history_year1":0,"get_dividend_history_year2":0,"get_dividend_history_year3":0,"get_dividend_history_year4":0,"get_dividend_history_year5":0,"get_dividend_history_year6":0,"get_dividend_history_year7":0,"get_dividend_history_year8":0,"get_dividend_history_year9":0,"get_dividend_history_year10":0,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"jir_stock_code":"7421","jir_company_name":"Kappa Create Co., Ltd.","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-08-10","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/08\/7421-20260810-01.pdf","jir_short_summary":"For the first quarter of the fiscal year ending March 2027, consolidated net sales were 17,751.0 million yen, down 2.4% year over year; operating loss was 707 million yen; ordinary loss was 681 million yen; net loss attributable to owners of the parent was 765 million yen for the quarter. Full-year guidance unchanged. Segments: Rotation Sushi segment revenue 14,533.0 million yen, Delica segment 3,217.0 million yen, both down YoY. While continuing new store expansion and Delica\/overseas business growth, profitability remains under pressure due to higher raw material costs and increased personnel expenses.","jir_summary":"### Overview of results\nFor the first quarter, consolidated net sales were 17,751.0 million yen, down 2.4% YoY. Operating loss was 707 million yen, ordinary loss was 681 million yen, and net loss attributable to owners of the parent was 765 million yen. By segment, Rotation Sushi generated 14,533.0 million yen and Delica 3,217.0 million yen, both down YoY. Higher raw materials prices and increased labor costs weighed on profits. Full-year guidance remains unchanged, with an accompanying note on dividend expectations that are yet to be determined.\n\n### Segment trends and strategies\nRotation Sushi focuses on strengthening existing store competitiveness, optimizing the store portfolio, sustainability, and expansion of related businesses. Initiatives include development through training and digital education, price promotions, new menus, and collaborations to enhance customer experience. New stores are planned in central urban areas such as Nagoya, near stations, and in urban districts and large shopping facilities; overseas expansion is being considered. Delica aims to secure new orders in the following year, while strengthening proposal capability and deepening customer relationships. Pricing plans and cost optimization will continue to address higher raw material costs.","jir_financial_highlights":"Sales: 177,510\u767e\u4e07\u5186 (YoY -2.4%)\nOperating income: -707\u767e\u4e07\u5186\nOrdinary income: -681\u767e\u4e07\u5186\nNet income attributable to owners of the parent for the quarter: -765\u767e\u4e07\u5186\nFull-year sales: 79,840\u767e\u4e07\u5186 (YoY unknown (not comparable))","jir_category":"","jir_hashtags":"#KappaCreate, #Earnings, #SegmentPerformance, #StoreNetworkExpansion, #DelicaBusinessIntegration","jir_key_figures":"Sales: 177,510\u767e\u4e07\u5186 (YoY -2.4%)\nOperating loss: -707\u767e\u4e07\u5186\nOrdinary loss: -681\u767e\u4e07\u5186\nNet income attributable to owners of the parent for the quarter: -765\u767e\u4e07\u5186","jir_meta_title":"\u3010Kappa Create\u3011First Quarter Fiscal Year 2027 Financial Summary \uff5c Sales 17.7 billion yen, YoY decline","jir_meta_description":"Key points of Kappa Create's first quarter fiscal year 2027 financial summary. Trends in sales and profits, segment-by-segment status, and strategies going forward. Despite ongoing pressure from higher raw materials costs and labor costs, efforts to expand the store network and Delica overseas development are emphasized.","jir_og_title":"Kappa Create Q1 Earnings Summary","jir_og_description":"This quarter's results show revenue of 17.7 billion yen with a loss. An explanation of segment trends in Rotation Sushi and Delica, and the growth strategies ahead.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":16902,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"financial_summary","footnotes":""},"sector":[],"importance":[],"class_list":["post-101153","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>First Quarter Financial Summary for the Fiscal Year Ending March 2027 (Japan GAAP, Consolidated) - Japan IR<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/japanir.jp\/en\/company\/company-7421\/ir\/7421-20260810-01_wp_financial_summary\/\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/japanir.jp\/en\/company\/company-7421\/ir\/7421-20260810-01_wp_financial_summary\/\",\"url\":\"https:\/\/japanir.jp\/en\/company\/company-7421\/ir\/7421-20260810-01_wp_financial_summary\/\",\"name\":\"First Quarter Financial Summary for the Fiscal Year Ending March 2027 (Japan GAAP, Consolidated) - 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