Net sales were 3,989,835 thousand yen (Year-over-Year (YoY) increase of 1.4%). Operating income was 211,762 thousand yen (-19.8%), ordinary income was 215,427 thousand yen (-17.8%), and net income attributable to owners of parent for the six-month period was 83,869 thousand yen (-65.8%). Full-year forecast revised to net sales of 7,700 million yen, operating income of 289 million yen, and earnings per share of 66 yen. Dividend forecast remains unchanged with previous fiscal year actual 0 yen and year-end forecast 5 yen. Financial position: total assets 5,486,306 thousand yen, equity ratio 40.9%.<\/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,"price_fetched_at":"","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":"2789","jir_company_name":"Karula Co.,LTD.","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-10-05","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/10\/2789-20261005-01.pdf","jir_short_summary":"Net sales were 3,989,835 thousand yen (Year-over-Year (YoY) increase of 1.4%). Operating income was 211,762 thousand yen (-19.8%), ordinary income was 215,427 thousand yen (-17.8%), and net income attributable to owners of parent for the six-month period was 83,869 thousand yen (-65.8%). Full-year forecast revised to net sales of 7,700 million yen, operating income of 289 million yen, and earnings per share of 66 yen. Dividend forecast remains unchanged with previous fiscal year actual 0 yen and year-end forecast 5 yen. Financial position: total assets 5,486,306 thousand yen, equity ratio 40.9%.","jir_summary":"### Overview of Results\nFor the six-month period ended February 2027, net sales increased, but operating, ordinary and six-month net income declined year-on-year due to rising expenses. In the core \"Marumatsu\" business, the company promoted store operation efficiency, but increases in raw material and labor costs pressured profitability. The financial summary notes a revision to the full-year forecast, assuming net sales of 7,700 million yen, operating income of 289 million yen, and earnings per share of 66 yen.\n\n### Financial Position and Outlook\nTotal assets stood at 5,486,306 thousand yen and the equity ratio was 40.9%, indicating stability. Cash and cash equivalents at the end of the interim period were approximately 108.9 million yen, and financing activities included movements in long-term borrowings. There are no earnings presentation materials, and the earnings forecast has been revised based on the latest interim results and forward-looking assumptions. Given the potential for continued high raw material and labor costs and increased logistics expenses, cost control and productivity improvements will be key going forward.","jir_financial_highlights":"Net Sales: 3,989,835 (YoY +1.4%)\nOperating Income: 211,762 (YoY -19.8%)\nOrdinary Income: 215,427 (YoY -17.8%)\nNet Income Attributable to Owners of Parent (six-month): 83,869 (YoY -65.8%)\nTotal Assets: 5,486,306 (Change from previous fiscal year-end +57,050)\nEquity Ratio: 40.9% (Change from previous fiscal year-end +0.6pp)","jir_category":"","jir_hashtags":"#Karula, #Earnings, #InterimResults","jir_key_figures":"Net Sales: 3,989,835 thousand yen (YoY +1.4%)\nOperating Income: 211,762 thousand yen (YoY -19.8%)\nNet Income Attributable to Owners of Parent (six-month): 83,869 thousand yen (YoY -65.8%)","jir_meta_title":"Karula Co.,LTD. Q2 Financial Summary for FY Feb 2027 | Net Sales 3,989,835 thousand yen, Profit Decline","jir_meta_description":"Summary of Karula Co.,LTD.'s financial summary for the six months ended February 2027, including net sales 3,989,835 thousand yen, operating income 211,762 thousand yen, net income 83,869 thousand yen, and revised full-year forecasts. Outlook and key issues are outlined.","jir_og_title":"Karula Co.,LTD. Financial Summary: Key Q2 Figures and Full-Year Forecast","jir_og_description":"Karula Co.,LTD.'s Q2 results show sales growth but profit declines. This summarizes the revised full-year forecast and key challenges ahead.","jir_og_image_url":"\/assets\/og\/company-financial_summary.jpg","jir_chart_data_collection":"[{\"jir_chart_id\": \"revenue_trend\", \"jir_chart_type\": \"line\", \"jir_chart_title\": \"Net Sales Trend\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"line\\\",\\\"data\\\":{\\\"labels\\\":[\\\"2026-03\\\",\\\"2026-08\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Net Sales\\\",\\\"data\\\":[3899.835,3989.835]}]},\\\"options\\\":{}}\"}, {\"jir_chart_id\": \"operating_profit_trend\", \"jir_chart_type\": \"line\", \"jir_chart_title\": \"Operating Income Trend\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"line\\\",\\\"data\\\":{\\\"labels\\\":[\\\"2026-03\\\",\\\"2026-08\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Operating Income\\\",\\\"data\\\":[264.175,211.762]}]},\\\"options\\\":{}}\"}, {\"jir_chart_id\": \"net_income_trend\", \"jir_chart_type\": \"line\", \"jir_chart_title\": \"Net Income Attributable to Owners of Parent (six-month) Trend\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"line\\\",\\\"data\\\":{\\\"labels\\\":[\\\"2026-03\\\",\\\"2026-08\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Net Income (six-month)\\\",\\\"data\\\":[245.347,83.869]}]},\\\"options\\\":{}}\"}, {\"jir_chart_id\": \"asset_minus_liability\", \"jir_chart_type\": \"bar\", \"jir_chart_title\": \"Total Assets and Liabilities Trend\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"bar\\\",\\\"data\\\":{\\\"labels\\\":[\\\"2026-02-28\\\",\\\"2026-08-31\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Total Assets\\\",\\\"data\\\":[5429.256,5486.306]},{\\\"label\\\":\\\"Total Liabilities\\\",\\\"data\\\":[3241.312,3243.314]}]},\\\"options\\\":{}}\"}]","ir_related_company":60829,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"financial_summary","footnotes":""},"sector":[],"importance":[],"class_list":["post-127429","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n