{"id":144142,"date":"2026-11-07T15:31:16","date_gmt":"2026-11-07T06:31:16","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/7421-20261106-02_wp_financial_summary\/"},"modified":"2026-11-07T15:31:16","modified_gmt":"2026-11-07T06:31:16","slug":"7421-20261106-02_wp_financial_summary","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-7421\/ir\/7421-20261106-02_wp_financial_summary\/","title":{"rendered":"Fiscal Year Ending March 2027 Second Quarter (Interim) Financial Summary [Japanese GAAP] (Consolidated)"},"content":{"rendered":"<p>For the interim period of the fiscal year ending March 2027, consolidated results recorded net sales in the 36.7 billion yen range, a slight decrease year-over-year, and reported operating loss, ordinary loss, and an interim net loss attributable to owners of the parent. The company closed 15 domestic stores and recorded impairment losses. Going forward, it will pursue price optimization, expand new transactions in the deli business, and accelerate overseas expansion. The full-year earnings forecast remains unchanged. Dividend forecast is TBD.<\/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":"7421","jir_company_name":"Kappa Create Co., Ltd.","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-11-06","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/11\/7421-20261106-02.pdf","jir_short_summary":"For the interim period of the fiscal year ending March 2027, consolidated results recorded net sales in the 36.7 billion yen range, a slight decrease year-over-year, and reported operating loss, ordinary loss, and an interim net loss attributable to owners of the parent. The company closed 15 domestic stores and recorded impairment losses. Going forward, it will pursue price optimization, expand new transactions in the deli business, and accelerate overseas expansion. The full-year earnings forecast remains unchanged. Dividend forecast is TBD.","jir_summary":"### Overview of Performance\nDuring this interim period, the domestic conveyor belt sushi business continued to struggle, with declines in existing store customer spend and rising raw material costs causing a compression of gross profit margin. As part of a strategic review of stores, the company closed 15 domestic locations and recorded impairment losses. Net sales exceeded 36.7 billion yen, and the company recorded operating loss, ordinary loss, and an interim net loss. The full-year outlook remains unchanged as previously announced.\n\n### Future Policy and Focus Areas\nTo improve profitability, the company will implement menu revisions, price optimization, DX promotion, and revisit promotional cycles to stimulate customer demand. By segment, conveyor belt sushi posted net sales of 30.2 billion yen and deli recorded 6.5 billion yen, with segment losses recognized. The company aims to improve its profit structure through overseas expansion, stronger collaboration with the deli segment, and acquisition of new business transactions.","jir_financial_highlights":"Net Sales: 36723 million yen (Year-over-Year -0.9%)\nOperating Income: -905 million yen (Year-over-Year -100.0% (absolute change))\nOrdinary Income: -888 million yen (Year-over-Year -118.0% (absolute change))\nInterim Net Loss Attributable to Owners of Parent: -1260 million yen (Year-over-Year -171.6%)\nNumber of Stores: 298 stores (Same as at the end of the previous fiscal year)\nEquity Ratio: 33.8% (From 37.2% at the end of the previous fiscal year \u2192 33.8%)","jir_category":"","jir_hashtags":"#KappaCreate, #InterimResults, #ConveyorBeltSushi, #DeliBusiness","jir_key_figures":"Net Sales: 36723 million yen (Year-over-Year -0.9%)\nOperating Income: -905 million yen\nInterim Net Loss Attributable to Owners of Parent: -1260 million yen","jir_meta_title":"Kappa Create Co., Ltd. \u2013 Interim Results for Fiscal Year Ending March 2027 | Net Sales ~36.7 billion yen, Net Loss","jir_meta_description":"Analysis of Kappa Create Co., Ltd.'s consolidated second quarter financial summary for FY2027. Net sales were 36,723 million yen, operating loss was -905 million yen, and interim net loss was -1,260 million yen. Store closures and impairment charges weakened the financial position; the company will pursue price optimization and expand new transactions to restore profitability.","jir_og_title":"Key Points of Kappa Create Co., Ltd.'s Interim Results for FY2027","jir_og_description":"Summary of Kappa Create Co., Ltd.'s FY2027 interim results: net sales, profit\/loss position, store strategy, and outlook.","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-144142","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 March 2027 Second Quarter (Interim) Financial Summary [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\/7421-20261106-02_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\/7421-20261106-02_wp_financial_summary\/\",\"url\":\"https:\/\/japanir.jp\/en\/company\/company-7421\/ir\/7421-20261106-02_wp_financial_summary\/\",\"name\":\"Fiscal Year Ending March 2027 Second Quarter (Interim) Financial Summary [Japanese GAAP] (Consolidated) - 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