{"id":131933,"date":"2026-10-15T18:27:12","date_gmt":"2026-10-15T09:27:12","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/3174-20261015-01_wp_financial_summary\/"},"modified":"2026-10-15T18:27:12","modified_gmt":"2026-10-15T09:27:12","slug":"3174-20261015-01_wp_financial_summary","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-3174\/ir\/3174-20261015-01_wp_financial_summary\/","title":{"rendered":"Financial Summary [Japanese GAAP] (Consolidated) Fiscal Year Ended August 2026 &#8211; Financial Summary"},"content":{"rendered":"<p>For the fiscal year ended August 2026, consolidated net sales were 8,257,267 thousand yen (6.6% decrease YoY). Operating loss was 244,421 thousand yen and net loss attributable to owners of parent was 406,908 thousand yen, narrowing the deficit. The company will continue structural reforms focused on jewelry and bullion, expand purchase handling and strengthen the rollout of vintage products in the next fiscal year. Exercise of the 14th stock acquisition rights increased capital stock and capital surplus. Cash and cash equivalents at the end of the current fiscal year were 905,034 thousand 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,"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":"3174","jir_company_name":"Happiness and D Co.,Ltd.","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-10-15","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/10\/3174-20261015-01.pdf","jir_short_summary":"For the fiscal year ended August 2026, consolidated net sales were 8,257,267 thousand yen (6.6% decrease YoY). Operating loss was 244,421 thousand yen and net loss attributable to owners of parent was 406,908 thousand yen, narrowing the deficit. The company will continue structural reforms focused on jewelry and bullion, expand purchase handling and strengthen the rollout of vintage products in the next fiscal year. Exercise of the 14th stock acquisition rights increased capital stock and capital surplus. Cash and cash equivalents at the end of the current fiscal year were 905,034 thousand yen.","jir_summary":"### Overview of Performance\nFor the fiscal year ended August 2026, consolidated net sales amounted to 8,257,267 thousand yen, a 6.6% decrease compared with the previous fiscal year. Operating loss was 244,421 thousand yen, ordinary loss was 289,393 thousand yen, and net loss attributable to owners of parent was 406,908 thousand yen, narrowing the deficit. Gross profit margin stood at 40.8%, and gross profit margin on a standalone basis was 31.7%, showing slight improvement. This financial summary discloses the company's current financial position and outlook for the next fiscal year.\n\n### Outlook and Business Strategy\nIn the next fiscal year, the company plans to continue strengthening the rollout of jewelry and bullion products and expand purchase handling stores from approximately 30 to around 50 locations. The company aims to restore sales scale by expanding vintage product sales and reinforcing the purchase business. As a significant matter regarding the going concern assumption, the company is discussing cash flow support with financial institutions, working to revise borrowing terms, and has conducted capital procurement through exercise of the 13th and 14th stock acquisition rights and issuance of corporate bonds.","jir_financial_highlights":"Net Sales: 8,257,267 thousand yen (YoY -6.6%)\nOperating Loss: -244,421 thousand yen (YoY - decrease (improvement) prior year \u25b3404,212 thousand yen)\nOrdinary Loss: -289,393 thousand yen (YoY - decrease (improvement) prior year \u25b3435,620 thousand yen)\nNet Loss Attributable to Owners of Parent: -406,908 thousand yen (YoY - decrease (improvement) prior year \u25b3808,614 thousand yen)\nCash and Cash Equivalents at End of Period: 905,034 thousand yen (YoY +215,522 thousand yen)","jir_category":"","jir_hashtags":"#HappinessAndD, #FinancialResults, #VintageStrategy, #PurchaseExpansion","jir_key_figures":"Net Sales: 8,257,267 thousand yen (YoY -6.6%)\nOperating Loss: -244,421 thousand yen\nNet Loss Attributable to Owners of Parent: -406,908 thousand yen\nCash and Cash Equivalents at End of Period: 905,034 thousand yen\nNumber of Shares Outstanding at End of Period: 3,621,600 shares (including treasury shares)","jir_meta_title":"Happiness and D Co.,Ltd. Financial Results FY Aug 2026 | Net Sales 8,257 million yen, Narrowed Loss","jir_meta_description":"Financial summary for Happiness and D Co.,Ltd. for the fiscal year ended August 2026. Net sales were 8,257 million yen, operating loss 244 million yen, net loss 406 million yen. The company plans to expand purchase channels, strengthen vintage product offerings, and execute capital procurement next fiscal year.","jir_og_title":"Happiness and D Co.,Ltd. Financial Summary","jir_og_description":"For the fiscal year ended August 2026: net sales 8,257 million yen, operating loss 244 million yen, net loss 406 million yen. The company will promote purchase expansion and strengthen vintage offerings next fiscal year.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":61263,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"financial_summary","footnotes":""},"sector":[],"importance":[],"class_list":["post-131933","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>Financial Summary [Japanese GAAP] (Consolidated) Fiscal Year Ended August 2026 - Financial Summary - 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-3174\/ir\/3174-20261015-01_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-3174\/ir\/3174-20261015-01_wp_financial_summary\/\",\"url\":\"https:\/\/japanir.jp\/en\/company\/company-3174\/ir\/3174-20261015-01_wp_financial_summary\/\",\"name\":\"Financial Summary [Japanese GAAP] (Consolidated) Fiscal Year Ended August 2026 - Financial Summary - Japan IR\",\"isPartOf\":{\"@id\":\"https:\/\/japanir.jp\/en\/#website\"},\"datePublished\":\"2026-10-15T09:27:12+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/japanir.jp\/en\/company\/company-3174\/ir\/3174-20261015-01_wp_financial_summary\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/japanir.jp\/en\/company\/company-3174\/ir\/3174-20261015-01_wp_financial_summary\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/japanir.jp\/en\/company\/company-3174\/ir\/3174-20261015-01_wp_financial_summary\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/japanir.jp\/en\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Financial Summary [Japanese GAAP] (Consolidated) Fiscal Year Ended August 2026 &#8211; Financial Summary\"}]},{\"@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":"Financial Summary [Japanese GAAP] (Consolidated) Fiscal Year Ended August 2026 - Financial Summary - 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-3174\/ir\/3174-20261015-01_wp_financial_summary\/","schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/japanir.jp\/en\/company\/company-3174\/ir\/3174-20261015-01_wp_financial_summary\/","url":"https:\/\/japanir.jp\/en\/company\/company-3174\/ir\/3174-20261015-01_wp_financial_summary\/","name":"Financial Summary [Japanese GAAP] (Consolidated) Fiscal Year Ended August 2026 - Financial Summary - Japan IR","isPartOf":{"@id":"https:\/\/japanir.jp\/en\/#website"},"datePublished":"2026-10-15T09:27:12+00:00","breadcrumb":{"@id":"https:\/\/japanir.jp\/en\/company\/company-3174\/ir\/3174-20261015-01_wp_financial_summary\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/japanir.jp\/en\/company\/company-3174\/ir\/3174-20261015-01_wp_financial_summary\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/japanir.jp\/en\/company\/company-3174\/ir\/3174-20261015-01_wp_financial_summary\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/japanir.jp\/en\/"},{"@type":"ListItem","position":2,"name":"Financial Summary [Japanese GAAP] (Consolidated) Fiscal Year Ended August 2026 &#8211; Financial Summary"}]},{"@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":"61263","title":"HAPPINESS AND D CO LTD","ticker":"3174"},"_links":{"self":[{"href":"https:\/\/japanir.jp\/en\/wp-json\/wp\/v2\/ir-release\/131933","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=131933"}],"version-history":[{"count":0,"href":"https:\/\/japanir.jp\/en\/wp-json\/wp\/v2\/ir-release\/131933\/revisions"}],"wp:attachment":[{"href":"https:\/\/japanir.jp\/en\/wp-json\/wp\/v2\/media?parent=131933"}],"wp:term":[{"taxonomy":"sector","embeddable":true,"href":"https:\/\/japanir.jp\/en\/wp-json\/wp\/v2\/sector?post=131933"},{"taxonomy":"importance","embeddable":true,"href":"https:\/\/japanir.jp\/en\/wp-json\/wp\/v2\/importance?post=131933"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}