{"id":103057,"date":"2026-08-13T11:38:19","date_gmt":"2026-08-13T02:38:19","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/3197-20260813-01_wp_financial_summary\/"},"modified":"2026-08-13T11:38:19","modified_gmt":"2026-08-13T02:38:19","slug":"3197-20260813-01_wp_financial_summary","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-3197\/ir\/3197-20260813-01_wp_financial_summary\/","title":{"rendered":"Fiscal Year Ending December 2026, Interim Financial Results IFRS (Consolidated) &#8211; Second Quarter"},"content":{"rendered":"<p>For the six months ended December 2026, consolidated net sales were 242,457 million yen, up 9.7% YoY. Interim profit was 10,181 million yen, with basic interim earnings per share of 44.77 yen. The full-year guidance was revised, and the interim dividend is planned at 10 yen per share, with a planned year-end dividend of 17 yen.<\/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":"3197","jir_company_name":"Skylark Holdings Co., Ltd.","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-08-13","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/08\/3197-20260813-01.pdf","jir_short_summary":"For the six months ended December 2026, consolidated net sales were 242,457 million yen, up 9.7% YoY. Interim profit was 10,181 million yen, with basic interim earnings per share of 44.77 yen. The full-year guidance was revised, and the interim dividend is planned at 10 yen per share, with a planned year-end dividend of 17 yen.","jir_summary":"### Overview of Business Performance\nExternal environment in this interim period shows improved sentiment from wage increases, while high prices and geopolitical risks impact consumer sentiment. Skylark is advancing store-centric operations along with menu and promotion strategies, with existing store net sales remaining healthy. Aggressive store openings and format transformations have led to a total of 3,214 stores. Measures have been implemented to moderately curb the impact of raw material price increases. Interim period net sales and various profit metrics exceeded prior year, with increases in EBITDA and adjusted EBITDA.\n\n### Financial Position and Cash Flows\nTotal assets 545,247 million yen, total liabilities 350,468 million yen, net assets 194,780 million yen. Operating cash flow 34,519 million yen, investing activities outflow 26,168 million yen, financing activities outflow 11,410 million yen. Cash and cash equivalents at end of the second quarter: 31,357 million yen. Disclosure of dividends funded from capital surplus.","jir_financial_highlights":"Sales Revenue: 242,457 (YoY +9.7%)\nOperating Income: 16,959 (YoY +13.4%)\nOperating Profit: 16,857 (YoY +20.9%)\nInterim Profit: 10,181 (YoY +29.2%)\nEBITDA: 43,699 (YoY +12.1%)\nAdjusted EBITDA: 44,768 (YoY +10.4%)","jir_category":"","jir_hashtags":"#Skylark Holdings related information, #Interim Financial Information, #Store Strategy","jir_key_figures":"Sales Revenue: 242,457 million yen\nInterim Profit: 10,181 million yen\nEarnings per Share (Interim): 44.77 yen\nEBITDA: 43,699 million yen\nTotal Assets: 545,247 million yen","jir_meta_title":"Skylark Holdings - FY2026 Interim 2Q Financial Results | Revenue and Profit Up YoY","jir_meta_description":"Key points from Skylark Holdings' FY2026 interim results for the second quarter. Revenue 242,457 million yen, interim profit 10,181 million yen, EBITDA 43,699 million yen, with explanation of future dividend policy and revisions to full-year guidance.","jir_og_title":"Skylark Holdings Announces Q2 Interim Financial Results","jir_og_description":"While promoting new store openings and format changes, existing store net sales remained solid. EBITDA and adjusted EBITDA rose, with information on revisions to full-year guidance and dividends.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":7664,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"financial_summary","footnotes":""},"sector":[],"importance":[],"class_list":["post-103057","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>Fiscal Year Ending December 2026, Interim Financial Results IFRS (Consolidated) - Second Quarter - 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-3197\/ir\/3197-20260813-01_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-3197\/ir\/3197-20260813-01_wp_financial_summary\/\",\"url\":\"https:\/\/japanir.jp\/en\/company\/company-3197\/ir\/3197-20260813-01_wp_financial_summary\/\",\"name\":\"Fiscal Year Ending December 2026, Interim Financial Results IFRS (Consolidated) - Second Quarter - Japan IR\",\"isPartOf\":{\"@id\":\"https:\/\/japanir.jp\/en\/#website\"},\"datePublished\":\"2026-08-13T02:38:19+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/japanir.jp\/en\/company\/company-3197\/ir\/3197-20260813-01_wp_financial_summary\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/japanir.jp\/en\/company\/company-3197\/ir\/3197-20260813-01_wp_financial_summary\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/japanir.jp\/en\/company\/company-3197\/ir\/3197-20260813-01_wp_financial_summary\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/japanir.jp\/en\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Fiscal Year Ending December 2026, Interim Financial Results IFRS (Consolidated) &#8211; 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