Net sales 20,255 million yen (YoY +1.7%), operating income 767 million yen (YoY +51.7%), ordinary income 726 million yen (YoY +44.1%), and interim net income attributable to owners of parent 384 million yen (YoY +62.5%), showing significant profit improvement. Supplementary materials and an earnings presentation will be held. Full-year forecast for the fiscal year ending February 2027: net sales 43,000 million yen, operating income 1,250 million yen, net income 455 million yen. Opus added as a newly consolidated subsidiary. Financial position: total assets 326,607 million yen, equity ratio 35.4%, ongoing cash conversion. 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Supplementary materials and an earnings presentation will be held. Full-year forecast for the fiscal year ending February 2027: net sales 43,000 million yen, operating income 1,250 million yen, net income 455 million yen. Opus added as a newly consolidated subsidiary. Financial position: total assets 326,607 million yen, equity ratio 35.4%, ongoing cash conversion. Dividend: annual 15 yen (7.50 yen at interim, including full-year forecast).","jir_summary":"### Overview of Results\nIn this interim period, net sales were 20,255 million yen (an increase of 1.7% year-on-year), operating income was 767 million yen (an increase of 51.7% year-on-year), ordinary income was 726 million yen (an increase of 44.1% year-on-year), and interim net income attributable to owners of parent was 384 million yen (an increase of 62.5% year-on-year), achieving substantial profit growth. Both the food business and the restaurant business expanded, improving profitability despite continued high costs for raw materials and logistics. Notably, Opus was included as a newly consolidated subsidiary. Supplementary materials and an earnings presentation will be provided.\n\n### Outlook and Capital Position\nThe full-year forecast is net sales 43,000 million yen, operating income 1,250 million yen, ordinary income 1,110 million yen, and net income attributable to owners of parent 455 million yen, with no changes from the most recently published forecast. The equity ratio is stable at 35.4%, and cash and cash equivalents increased by 34 million yen. With the expanded consolidation scope including Opus, it is necessary to monitor the profit structure by segment.","jir_financial_highlights":"Net sales: 20,255 (YoY +1.7%)\nOperating income: 767 (YoY +51.7%)\nOrdinary income: 726 (YoY +44.1%)\nInterim net income attributable to owners of parent: 384 (YoY +62.5%)\nTotal assets: 32,607 (Increase of 128 million yen from the end of the previous fiscal year)\nEquity ratio: 35.4% (Previous fiscal year-end 34.4% \u2192 35.4%)","jir_category":"","jir_hashtags":"#Eat&Holdings, #Earnings, #Interim, #OpusConsolidation, #MidtermPlan","jir_key_figures":"Net sales: 20,255 million yen (YoY +1.7%)\nOperating income: 767 million yen (YoY +51.7%)\nInterim net income attributable to owners of parent: 384 million yen (YoY +62.5%)","jir_meta_title":"Eat & Holdings Co., Ltd. - Interim Results for FY Ending Feb 2027 | Net Sales 20,255 million yen (+1.7%)","jir_meta_description":"Interim financial report of Eat & Holdings Co., Ltd. for the fiscal year ending February 2027. Summary of net sales and profit trends, segment developments, newly consolidated Opus, full-year forecasts, and financial position highlights.","jir_og_title":"Eat & Holdings Co., Ltd. - Interim Financial Report for FY Ending Feb 2027","jir_og_description":"Net sales 20,255 million yen, operating income 767 million yen, net income 384 million yen. Review financial condition including newly consolidated Opus and full-year forecasts.","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\\\":[\\\"2026-08\\\",\\\"2026-11\\\",\\\"2027-02\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Net sales\\\",\\\"data\\\":[20255,209**,43400]}]},\\\"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\\\":[\\\"2026-08\\\",\\\"2026-11\\\",\\\"2027-02\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Operating income\\\",\\\"data\\\":[767,***,1250]}]}}\"}, {\"jir_chart_id\": \"segment_revenue_breakdown\", \"jir_chart_type\": \"bar\", \"jir_chart_title\": \"Revenue by Segment\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"bar\\\",\\\"data\\\":{\\\"labels\\\":[\\\"Food business\\\",\\\"Restaurant business\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Net sales\\\",\\\"data\\\":[11481+11481,8723]}]}}\"}, {\"jir_chart_id\": \"margin_analysis\", \"jir_chart_type\": \"line\", \"jir_chart_title\": \"Margin Analysis\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"line\\\",\\\"data\\\":{\\\"labels\\\":[\\\"Net sales\\\",\\\"Operating margin\\\",\\\"Ordinary margin\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Operating margin\\\",\\\"data\\\":[3.2,3.8,?]}]}}\"}, {\"jir_chart_id\": \"guidance_comparison\", \"jir_chart_type\": \"bar\", \"jir_chart_title\": \"Comparison of Forecast and Results\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"bar\\\",\\\"data\\\":{\\\"labels\\\":[\\\"Net sales\\\",\\\"Operating income\\\",\\\"Interim net income attributable to owners of parent\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Previous forecast\\\",\\\"data\\\":[20450,0,0]},{\\\"label\\\":\\\"Current forecast\\\",\\\"data\\\":[43000,1250,455}]}]}}\"}]","ir_related_company":57695,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"financial_summary","footnotes":""},"sector":[],"importance":[],"class_list":["post-130050","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n