{"id":19087,"date":"2026-01-14T21:16:13","date_gmt":"2026-01-14T12:16:13","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/2791-20260114-01_wp_financial_summary\/"},"modified":"2026-01-14T21:16:13","modified_gmt":"2026-01-14T12:16:13","slug":"2791-20260114-01_wp_financial_summary","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-2791\/ir\/2791-20260114-01_wp_financial_summary\/","title":{"rendered":"Financial Summary for the Second Quarter (Interim) of the Fiscal Year Ending May 2026 [Japanese GAAP] (Consolidated)"},"content":{"rendered":"<p>For the interim period of the fiscal year ending May 2026, net sales were 156.189 billion yen (9.9% year-over-year growth), operating income was 2.912 billion yen (37.6% year-over-year decline), and net income attributable to owners of parent was 1.821 billion yen (39.9% year-over-year decline).<\/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,"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":"2791","jir_company_name":"Daikokuten Bussan Co., Ltd.","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-01-14","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/01\/2791-20260114-01.pdf","jir_short_summary":"For the interim period of the fiscal year ending May 2026, net sales were 156.189 billion yen (9.9% year-over-year growth), operating income was 2.912 billion yen (37.6% year-over-year decline), and net income attributable to owners of parent was 1.821 billion yen (39.9% year-over-year decline).","jir_summary":"### Overview of Performance\nIn the second quarter (interim period) of the fiscal year ending May 2026, net sales increased to 156,189 million yen (9.9% year-over-year growth). However, operating income declined to 2,912 million yen (37.6% year-over-year decrease), ordinary income decreased to 3,075 million yen (36.8% year-over-year decrease), and net income attributable to owners of the parent dropped to 1,821 million yen (39.9% year-over-year decrease), due to delays in price increases amid rising raw material costs, higher advertising expenses, and upfront investments such as recruitment costs for future multi-store expansions. The number of stores increased by 13, promoting rapid multi-store expansion.\n\n### Financial Position and Dividend Status\nTotal assets increased to 131,952 million yen (year-over-year increase), while net assets decreased to 59,401 million yen (year-over-year decrease), causing the equity ratio to decline to 44.9%. The main factors were an increase in current assets and long-term borrowings. Treasury stock acquisition amounted to 437,300 shares, resulting in an increase in treasury stock value. The dividend forecast remains at 35.00 yen as of the second quarter end, representing a reduction from 39.00 yen in the previous period, with no change to the most recent dividend forecast.","jir_financial_highlights":"Net Sales: 156,189 million yen (9.9% year-over-year increase)\nOperating Income: 2,912 million yen (37.6% year-over-year decrease)\nOrdinary Income: 3,075 million yen (36.8% year-over-year decrease)\nNet Income Attributable to Owners of Parent: 1,821 million yen (39.9% year-over-year decrease)\nNumber of Treasury Shares: 1,090,907 shares (Year-over-year increase (653,507 shares \u2192 1,090,907 shares))\nTreasury Stock Acquisition Amount: 2,999 million yen (current interim period) (Unknown)\nTotal Assets: 131,952 million yen (Year-over-year increase (116,403 million yen \u2192 131,952 million yen))\nNet Assets: 59,401 million yen (Year-over-year decrease (61,064 million yen \u2192 59,401 million yen))\nEquity Ratio: 44.9% (Year-over-year decrease (52.4% \u2192 44.9%))\nAnnual Dividend Forecast (Fiscal Year Ending May 2026): 35.00 yen (forecast as of second quarter end) (Decrease compared to previous period (39.00 yen \u2192 35.00 yen))","jir_category":"","jir_hashtags":"#DaikokutenBussan, #FinancialSummary, #JapaneseStocks","jir_key_figures":"Net Sales: 156,189 million yen (9.9% year-over-year increase)\nOperating Income: 2,912 million yen (37.6% year-over-year decrease)\nNet Income Attributable to Owners of Parent: 1,821 million yen (39.9% year-over-year decrease)","jir_meta_title":"Daikokuten Bussan FY May 2026 Q2 Financial Summary: Net Sales 156.2 Billion Yen, Operating Income Declines 37.6%","jir_meta_description":"Daikokuten Bussan Co., Ltd. FY May 2026 Q2 Financial Summary. Net sales rose 9.9% year-over-year to 156.189 billion yen; operating income fell 37.6% to 2.912 billion yen; net income declined 39.9% to 1.821 billion yen. Dividend forecast is 35 yen.","jir_og_title":"Daikokuten Bussan FY May 2026 Q2 Financial Results Announcement","jir_og_description":"Net sales increased 9.9% year-over-year to 156.1 billion yen, while operating income dropped 37.6% to 2.9 billion yen. Dividend forecast stands at 35 yen. For details, please refer to the financial summary.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[{\"jir_chart_id\": \"revenue_trend\", \"jir_chart_type\": \"bar\", \"jir_chart_title\": \"Net Sales Trend (Interim)\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"bar\\\",\\\"data\\\":{\\\"labels\\\":[\\\"FY2025 May Interim\\\",\\\"FY2026 May Interim\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Net Sales (million yen)\\\",\\\"data\\\":[142162,156189],\\\"backgroundColor\\\":\\\"#4e79a7\\\"}]},\\\"options\\\":{\\\"scales\\\":{\\\"y\\\":{\\\"beginAtZero\\\":true}}}}\"}, {\"jir_chart_id\": \"operating_profit_trend\", \"jir_chart_type\": \"bar\", \"jir_chart_title\": \"Operating Income Trend (Interim)\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"bar\\\",\\\"data\\\":{\\\"labels\\\":[\\\"FY2025 May Interim\\\",\\\"FY2026 May Interim\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Operating Income (million yen)\\\",\\\"data\\\":[4663,2912],\\\"backgroundColor\\\":\\\"#f28e2b\\\"}]},\\\"options\\\":{\\\"scales\\\":{\\\"y\\\":{\\\"beginAtZero\\\":true}}}}\"}, {\"jir_chart_id\": \"net_profit_trend\", \"jir_chart_type\": \"bar\", \"jir_chart_title\": \"Net Income Attributable to Owners of Parent Trend (Interim)\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"bar\\\",\\\"data\\\":{\\\"labels\\\":[\\\"FY2025 May Interim\\\",\\\"FY2026 May Interim\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Net Income (million yen)\\\",\\\"data\\\":[3028,1821],\\\"backgroundColor\\\":\\\"#e15759\\\"}]},\\\"options\\\":{\\\"scales\\\":{\\\"y\\\":{\\\"beginAtZero\\\":true}}}}\"}, {\"jir_chart_id\": \"self_stock_trend\", \"jir_chart_type\": \"bar\", \"jir_chart_title\": \"Number of Treasury Shares Trend\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"bar\\\",\\\"data\\\":{\\\"labels\\\":[\\\"FY2025 May Interim\\\",\\\"FY2026 May Interim\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Number of Treasury Shares (shares)\\\",\\\"data\\\":[653507,1090907],\\\"backgroundColor\\\":\\\"#76b7b2\\\"}]},\\\"options\\\":{\\\"scales\\\":{\\\"y\\\":{\\\"beginAtZero\\\":true}}}}\"}, {\"jir_chart_id\": \"capital_ratio_trend\", \"jir_chart_type\": \"line\", \"jir_chart_title\": \"Equity Ratio Trend\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"line\\\",\\\"data\\\":{\\\"labels\\\":[\\\"FY2025 May Interim\\\",\\\"FY2026 May Interim\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Equity Ratio (%)\\\",\\\"data\\\":[52.4,44.9],\\\"borderColor\\\":\\\"#59a14f\\\",\\\"fill\\\":false}]},\\\"options\\\":{\\\"scales\\\":{\\\"y\\\":{\\\"beginAtZero\\\":false}}}}\"}]","ir_related_company":16790,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"financial_summary","footnotes":""},"sector":[],"importance":[],"class_list":["post-19087","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 for the Second Quarter (Interim) of the Fiscal Year Ending May 2026 [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-2791\/ir\/2791-20260114-01_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-2791\/ir\/2791-20260114-01_wp_financial_summary\/\",\"url\":\"https:\/\/japanir.jp\/en\/company\/company-2791\/ir\/2791-20260114-01_wp_financial_summary\/\",\"name\":\"Financial Summary for the Second Quarter (Interim) of the Fiscal Year Ending May 2026 [Japanese GAAP] (Consolidated) - Japan IR\",\"isPartOf\":{\"@id\":\"https:\/\/japanir.jp\/en\/#website\"},\"datePublished\":\"2026-01-14T12:16:13+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/japanir.jp\/en\/company\/company-2791\/ir\/2791-20260114-01_wp_financial_summary\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/japanir.jp\/en\/company\/company-2791\/ir\/2791-20260114-01_wp_financial_summary\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/japanir.jp\/en\/company\/company-2791\/ir\/2791-20260114-01_wp_financial_summary\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/japanir.jp\/en\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Financial Summary for the Second Quarter (Interim) of the Fiscal Year Ending May 2026 [Japanese GAAP] (Consolidated)\"}]},{\"@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 for the Second Quarter (Interim) of the Fiscal Year Ending May 2026 [Japanese GAAP] (Consolidated) - 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-2791\/ir\/2791-20260114-01_wp_financial_summary\/","schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/japanir.jp\/en\/company\/company-2791\/ir\/2791-20260114-01_wp_financial_summary\/","url":"https:\/\/japanir.jp\/en\/company\/company-2791\/ir\/2791-20260114-01_wp_financial_summary\/","name":"Financial Summary for the Second Quarter (Interim) of the Fiscal Year Ending May 2026 [Japanese GAAP] (Consolidated) - Japan IR","isPartOf":{"@id":"https:\/\/japanir.jp\/en\/#website"},"datePublished":"2026-01-14T12:16:13+00:00","breadcrumb":{"@id":"https:\/\/japanir.jp\/en\/company\/company-2791\/ir\/2791-20260114-01_wp_financial_summary\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/japanir.jp\/en\/company\/company-2791\/ir\/2791-20260114-01_wp_financial_summary\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/japanir.jp\/en\/company\/company-2791\/ir\/2791-20260114-01_wp_financial_summary\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/japanir.jp\/en\/"},{"@type":"ListItem","position":2,"name":"Financial Summary for the Second Quarter (Interim) of the Fiscal Year Ending May 2026 [Japanese GAAP] (Consolidated)"}]},{"@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":"16790","title":"DAIKOKUTENBUSSAN CO","ticker":"2791"},"_links":{"self":[{"href":"https:\/\/japanir.jp\/en\/wp-json\/wp\/v2\/ir-release\/19087","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=19087"}],"version-history":[{"count":0,"href":"https:\/\/japanir.jp\/en\/wp-json\/wp\/v2\/ir-release\/19087\/revisions"}],"wp:attachment":[{"href":"https:\/\/japanir.jp\/en\/wp-json\/wp\/v2\/media?parent=19087"}],"wp:term":[{"taxonomy":"sector","embeddable":true,"href":"https:\/\/japanir.jp\/en\/wp-json\/wp\/v2\/sector?post=19087"},{"taxonomy":"importance","embeddable":true,"href":"https:\/\/japanir.jp\/en\/wp-json\/wp\/v2\/importance?post=19087"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}