{"id":102547,"date":"2026-08-12T16:54:11","date_gmt":"2026-08-12T07:54:11","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/7421-20260812-02_wp_financial_summary\/"},"modified":"2026-08-12T16:54:11","modified_gmt":"2026-08-12T07:54:11","slug":"7421-20260812-02_wp_financial_summary","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-7421\/ir\/7421-20260812-02_wp_financial_summary\/","title":{"rendered":"FY2027 First Quarter Consolidated Financial Results [Japanese GAAP] (Consolidated)"},"content":{"rendered":"<p>For the FY2027 first quarter, consolidated net sales were 17,751.0 million yen, down 2.4% YoY. Operating loss was 707.0 million yen, ordinary loss was 681.0 million yen, and the net loss attributable to owners of the parent was 765.0 million yen. The full-year outlook remains unchanged. Segments show Rotating Sushi with sales of 14,830.0 million yen and Delica with 3,217.0 million yen, both down YoY with profit and revenue declines. The challenging environment continues due to rising raw material costs and higher labor costs.<\/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":"2026-08-12","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/08\/7421-20260812-02.pdf","jir_short_summary":"For the FY2027 first quarter, consolidated net sales were 17,751.0 million yen, down 2.4% YoY. Operating loss was 707.0 million yen, ordinary loss was 681.0 million yen, and the net loss attributable to owners of the parent was 765.0 million yen. The full-year outlook remains unchanged. Segments show Rotating Sushi with sales of 14,830.0 million yen and Delica with 3,217.0 million yen, both down YoY with profit and revenue declines. The challenging environment continues due to rising raw material costs and higher labor costs.","jir_summary":"### Performance overview\nIn the first quarter, amid high uncertainty domestically and internationally, the company continued its management strategy of strengthening existing store competitiveness, optimizing the store portfolio, and promoting sustainability. Net sales were 177,751 million yen, down 2.4% YoY. Profit declined significantly due to higher raw material costs and labor costs, with operating income, ordinary income, and net income all in the red. Segments showed declines in Rotating Sushi and Delica sales.\n\n### Outlook and key points\nThere is no change to the full-year outlook, though uncertainties remain. External factors such as sustained high raw material and labor costs and exchange rate fluctuations could affect performance. Ongoing store network restructuring and new openings, expansion of the Delica business, and progress in overseas expansion are expected to influence results. For recovery from the next quarter onward, outcomes from AI-enabled operational efficiency and growth measures in Delica and overseas businesses will be crucial.","jir_financial_highlights":"Sales: 177,510\u767e\u4e07\u5186 (YoY -2.4%)\nOperating income: -7,070\u767e\u4e07\u5186 (YoY not calculated (\u25bc))\nOrdinary income: -6,810\u767e\u4e07\u5186 (YoY not calculated (\u25bc))\nNet income attributable to owners of parent: -7,650\u767e\u4e07\u5186 (YoY not calculated (\u25bc))\nSegment sales (Rotating Sushi): 14,830\u767e\u4e07\u5186 (external customers) (YoY unknown)\nSegment sales (Delica): 3,217\u767e\u4e07\u5186 (YoY unknown)","jir_category":"","jir_hashtags":"#KappaCreate, #Earnings, #StorePortfolio, #Sustainability","jir_key_figures":"Sales: 177,751\u767e\u4e07\u5186 (YoY -2.4%)\nOperating income: -707\u767e\u4e07\u5186\nNet income attributable to owners of parent: -765\u767e\u4e07\u5186","jir_meta_title":"[Kappa Create] FY2027 First Quarter Results\uff5cSales of 17.78 billion yen, revenue down, losses widen","jir_meta_description":"Summary of Kappa Create's FY2027 first quarter results. Net sales declined 2.4% YoY; operating, ordinary, and net income were in the red. Segment results show declines in Rotating Sushi and Delica. Outlook and measures.","jir_og_title":"Kappa Create Q1 Results Released\uff5cSales Decline, Losses Widen","jir_og_description":"Kappa Create's FY2027 Q1 results show declining sales and a shift to loss. Analysis of segment trends and future measures.","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-102547","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>FY2027 First Quarter Consolidated Financial Results [Japanese 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\/7421-20260812-02_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\/7421-20260812-02_wp_financial_summary\/\",\"url\":\"https:\/\/japanir.jp\/en\/company\/company-7421\/ir\/7421-20260812-02_wp_financial_summary\/\",\"name\":\"FY2027 First Quarter Consolidated Financial Results [Japanese GAAP] (Consolidated) - Japan IR\",\"isPartOf\":{\"@id\":\"https:\/\/japanir.jp\/en\/#website\"},\"datePublished\":\"2026-08-12T07:54:11+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/japanir.jp\/en\/company\/company-7421\/ir\/7421-20260812-02_wp_financial_summary\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/japanir.jp\/en\/company\/company-7421\/ir\/7421-20260812-02_wp_financial_summary\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/japanir.jp\/en\/company\/company-7421\/ir\/7421-20260812-02_wp_financial_summary\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/japanir.jp\/en\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"FY2027 First Quarter Consolidated Financial Results [Japanese GAAP] (Consolidated)\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/japanir.jp\/en\/#website\",\"url\":\"https:\/\/japanir.jp\/en\/\",\"name\":\"Japan IR\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/japanir.jp\/en\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"FY2027 First Quarter Consolidated Financial Results [Japanese GAAP] (Consolidated) - Japan IR","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/japanir.jp\/en\/company\/company-7421\/ir\/7421-20260812-02_wp_financial_summary\/","schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/japanir.jp\/en\/company\/company-7421\/ir\/7421-20260812-02_wp_financial_summary\/","url":"https:\/\/japanir.jp\/en\/company\/company-7421\/ir\/7421-20260812-02_wp_financial_summary\/","name":"FY2027 First Quarter Consolidated Financial Results [Japanese GAAP] (Consolidated) - Japan IR","isPartOf":{"@id":"https:\/\/japanir.jp\/en\/#website"},"datePublished":"2026-08-12T07:54:11+00:00","breadcrumb":{"@id":"https:\/\/japanir.jp\/en\/company\/company-7421\/ir\/7421-20260812-02_wp_financial_summary\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/japanir.jp\/en\/company\/company-7421\/ir\/7421-20260812-02_wp_financial_summary\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/japanir.jp\/en\/company\/company-7421\/ir\/7421-20260812-02_wp_financial_summary\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/japanir.jp\/en\/"},{"@type":"ListItem","position":2,"name":"FY2027 First Quarter Consolidated Financial Results [Japanese GAAP] (Consolidated)"}]},{"@type":"WebSite","@id":"https:\/\/japanir.jp\/en\/#website","url":"https:\/\/japanir.jp\/en\/","name":"Japan IR","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/japanir.jp\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"}]}},"related_company_data":{"id":"16902","title":"KAPPA CREATE CO LTD","ticker":"7421"},"_links":{"self":[{"href":"https:\/\/japanir.jp\/en\/wp-json\/wp\/v2\/ir-release\/102547","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/japanir.jp\/en\/wp-json\/wp\/v2\/ir-release"}],"about":[{"href":"https:\/\/japanir.jp\/en\/wp-json\/wp\/v2\/types\/ir_release"}],"replies":[{"embeddable":true,"href":"https:\/\/japanir.jp\/en\/wp-json\/wp\/v2\/comments?post=102547"}],"version-history":[{"count":0,"href":"https:\/\/japanir.jp\/en\/wp-json\/wp\/v2\/ir-release\/102547\/revisions"}],"wp:attachment":[{"href":"https:\/\/japanir.jp\/en\/wp-json\/wp\/v2\/media?parent=102547"}],"wp:term":[{"taxonomy":"sector","embeddable":true,"href":"https:\/\/japanir.jp\/en\/wp-json\/wp\/v2\/sector?post=102547"},{"taxonomy":"importance","embeddable":true,"href":"https:\/\/japanir.jp\/en\/wp-json\/wp\/v2\/importance?post=102547"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}