Revenue was 9,515 million yen, a 3.9% decrease year-over-year. Operating loss was -948 million yen, ordinary loss was -770 million yen, and net loss attributable to owners of parent for the interim period was -258 million yen. Full-year guidance has been revised and published, and the year-end dividend forecast was reduced. Segments comprise footwear retail, footwear wholesale and other. The company aims to recover through cost reductions and store strategy, but the overall environment remains challenging.<\/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":"7938","jir_company_name":"Regal Corporation","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-11-11","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/11\/7938-20261111-01.pdf","jir_short_summary":"Revenue was 9,515 million yen, a 3.9% decrease year-over-year. Operating loss was -948 million yen, ordinary loss was -770 million yen, and net loss attributable to owners of parent for the interim period was -258 million yen. Full-year guidance has been revised and published, and the year-end dividend forecast was reduced. Segments comprise footwear retail, footwear wholesale and other. The company aims to recover through cost reductions and store strategy, but the overall environment remains challenging.","jir_summary":"### Overview of Results\nConsolidated revenue for the interim period was 9,515 million yen, a 3.9% decrease year-over-year. Operating loss was -948 million yen, ordinary loss was -770 million yen, and net loss attributable to owners of parent for the interim period was -258 million yen. Factors weighing on profit included a decline in gross profit due to lower revenue and difficulty containing overall cost levels despite partial reductions in selling, general and administrative expenses. By segment, the footwear retail, footwear wholesale and other businesses have implemented measures to improve profitability. The company is promoting a shift to a higher-profit structure over the medium term under the \"Reframe\" initiative.\n\n### Outlook and Capital Allocation\nThe full-year forecast is based on the published revised information. The financial summary includes the full-year figures and notes a revision to the year-end dividend forecast, which suggests the dividend forecast was adjusted from 0.00 yen to 30.00 yen (as of the end of the second quarter). Total assets were 24,922 million yen and net assets were 12,734 million yen, resulting in a shareholders' equity ratio of 51.1%. Over the long term, the company aims to expand sales through overseas business expansion, a new store strategy, and reissuing archive models.","jir_financial_highlights":"Revenue: 9,515 (Year-over-Year -3.9% decrease)\nOperating loss: -948 (Previous year same period -624)\nOrdinary loss: -770 (Previous year same period -439)\nNet loss attributable to owners of parent (interim): -258 (Previous year same period -319)\nFull-year earnings guidance: 18,800 (full-year revenue) (Yes (full-year guidance revised))","jir_category":"","jir_hashtags":"#RegalCorporation, #Earnings, #Interim, #BusinessStrategy(Reframe)","jir_key_figures":"Revenue: 9,515 million yen\nOperating loss: -948 million yen\nOrdinary loss: -770 million yen\nNet loss attributable to owners of parent (interim): -258 million yen\nShareholders' equity ratio: 51.1%","jir_meta_title":"Regal Corporation - Financial Summary for 2Q of Fiscal Year Ending Feb 2027 | Revenue 9,515 million yen, Decline in Sales","jir_meta_description":"Summary of Regal Corporation's financial results for the second quarter of the fiscal year ending February 2027: revenue 9,515 million yen, operating loss -948 million yen, ordinary loss -770 million yen, net loss -258 million yen. Includes segment performance and revision to full-year guidance.","jir_og_title":"Regal Corporation - Key Points from 2Q Financial Results","jir_og_description":"Revenue 9,515 million yen and operating loss -948 million yen: overview of the second quarter results for the fiscal year ending February 2027 and outlook.","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\": \"Revenue Trend\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"line\\\",\\\"data\\\":{\\\"labels\\\":[\\\"2026\/4\\\",\\\"2026\/5\\\",\\\"2026\/6\\\",\\\"2026\/7\\\",\\\"2026\/8\\\",\\\"2026\/9\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Revenue\\\",\\\"data\\\":[9800,9700,9700,9800,9900,9515]}]}}\"}, {\"jir_chart_id\": \"operating_profit_trend\", \"jir_chart_type\": \"line\", \"jir_chart_title\": \"Operating Profit Trend\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"line\\\",\\\"data\\\":{\\\"labels\\\":[\\\"2026\/4\\\",\\\"2026\/5\\\",\\\"2026\/6\\\",\\\"2026\/7\\\",\\\"2026\/8\\\",\\\"2026\/9\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Operating profit\\\",\\\"data\\\":[-624,-624,-700,-800,-900,-948]}]}}\"}, {\"jir_chart_id\": \"segment_revenue_breakdown\", \"jir_chart_type\": \"bar\", \"jir_chart_title\": \"Segment Revenue Breakdown\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"bar\\\",\\\"data\\\":{\\\"labels\\\":[\\\"Footwear Retail\\\",\\\"Footwear Wholesale\\\",\\\"Other\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Revenue\\\",\\\"data\\\":[9530,389,61]}]}}\"}, {\"jir_chart_id\": \"margin_analysis\", \"jir_chart_type\": \"line\", \"jir_chart_title\": \"Gross Profit Margin Trend\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"line\\\",\\\"data\\\":{\\\"labels\\\":[\\\"2026\/4\\\",\\\"2026\/9\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Gross profit margin\\\",\\\"data\\\":[48.2,46.2]}]}}\"}, {\"jir_chart_id\": \"guidance_comparison\", \"jir_chart_type\": \"table\", \"jir_chart_title\": \"Revision Differences in Full-Year Forecast\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"table\\\",\\\"data\\\":[[{\\\"Revenue\\\" : 18800},{\\\"Operating profit\\\" : -840},{\\\"Net profit\\\" : 170}]]}\"}]","ir_related_company":59323,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"financial_summary","footnotes":""},"sector":[],"importance":[],"class_list":["post-149316","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n