{"id":39154,"date":"2026-04-06T15:50:08","date_gmt":"2026-04-06T06:50:08","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/2685-20260406-05_wp_financial_summary\/"},"modified":"2026-04-06T15:50:08","modified_gmt":"2026-04-06T06:50:08","slug":"2685-20260406-05_wp_financial_summary","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-2685\/ir\/2685-20260406-05_wp_financial_summary\/","title":{"rendered":"Notice Regarding Differences from Previous Fiscal Year Results in Individual Performance"},"content":{"rendered":"<p>For the fiscal year ending February 2026, individual performance reported net sales of 124,736 million yen (down 46.0% YoY), operating income of 7,612 million yen (down 43.4% YoY), and net income attributable to owners of parent of 5,459 million yen (down 49.4% YoY). Significant differences from the previous fiscal year results arose due to a company split.<\/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":"2685","jir_company_name":"And Esty Holdings Co., Ltd.","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-04-06","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/04\/2685-20260406-05.pdf","jir_short_summary":"For the fiscal year ending February 2026, individual performance reported net sales of 124,736 million yen (down 46.0% YoY), operating income of 7,612 million yen (down 43.4% YoY), and net income attributable to owners of parent of 5,459 million yen (down 49.4% YoY). Significant differences from the previous fiscal year results arose due to a company split.","jir_summary":"### Performance Overview\nFor the fiscal year ending February 2026, individual performance recorded net sales of 124,736 million yen, operating income of 7,612 million yen, ordinary income of 9,818 million yen, and net income attributable to owners of parent of 5,459 million yen. Compared to the previous fiscal year, net sales decreased by 46.0%, operating income by 43.4%, ordinary income by 34.1%, and net income attributable to owners of parent by 49.4%, indicating significant declines. These are mainly due to the company split (absorption-type split) conducted on September 1, 2025, whereby apparel and miscellaneous goods-related businesses were transferred to fully-owned subsidiary Adastria Co., Ltd., and the company transitioned to a pure holding company, limiting revenue recognition in individual performance to a six-month period in the current fiscal year.\n\n### Impact on Shareholders and Consolidated Performance\nThis company split was an organizational restructuring within the group and is explicitly stated to have no negative impact on consolidated performance. The significant decrease in individual performance reflects changes in the revenue recognition period as a pure holding company. Investors should monitor trends in consolidated performance. Net income per share is 234.52 yen; although comparison with the previous fiscal year is unknown, it reflects the decline in individual performance.","jir_financial_highlights":"Net Sales: 124,736 million yen (\u25b346.0%)\nOperating Income: 7,612 million yen (\u25b343.4%)\nOrdinary Income: 9,818 million yen (\u25b334.1%)\nNet Income Attributable to Owners of Parent: 5,459 million yen (\u25b349.4%)\nNet Income Per Share: 234.52 yen (Unknown)","jir_category":"","jir_hashtags":"#AndEstyHoldings, #financial_summary, #JapaneseStocks","jir_key_figures":"Net Sales: 124,736 million yen (down 46.0% YoY)\nOperating Income: 7,612 million yen (down 43.4% YoY)\nNet Income Attributable to Owners of Parent: 5,459 million yen (down 49.4% YoY)","jir_meta_title":"And Esty Holdings Co., Ltd. Reports Individual Performance for Fiscal Year Ending February 2026 with Net Sales of 124,736 Million Yen, Down 46.0% YoY","jir_meta_description":"And Esty Holdings Co., Ltd. reported individual performance for the fiscal year ending February 2026 with net sales of 124,736 million yen (down 46.0% YoY), operating income of 7,612 million yen (down 43.4% YoY), and net income attributable to owners of parent of 5,459 million yen (down 49.4% YoY), reflecting significant differences due to a company split.","jir_og_title":"And Esty Holdings Co., Ltd. Announces Individual Performance for Fiscal Year Ending February 2026","jir_og_description":"Significant differences in individual performance due to company split. Reporting net sales of 124,736 million yen, operating income of 7,612 million yen, and net income attributable to owners of parent of 5,459 million yen.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":9302,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"financial_summary","footnotes":""},"sector":[],"importance":[],"class_list":["post-39154","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>Notice Regarding Differences from Previous Fiscal Year Results in Individual Performance - 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-2685\/ir\/2685-20260406-05_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-2685\/ir\/2685-20260406-05_wp_financial_summary\/\",\"url\":\"https:\/\/japanir.jp\/en\/company\/company-2685\/ir\/2685-20260406-05_wp_financial_summary\/\",\"name\":\"Notice Regarding Differences from Previous Fiscal Year Results in Individual Performance - 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