{"id":40021,"date":"2026-04-10T16:31:33","date_gmt":"2026-04-10T07:31:33","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/2157-20260410-01_wp_financial_summary\/"},"modified":"2026-04-10T16:31:33","modified_gmt":"2026-04-10T07:31:33","slug":"2157-20260410-01_wp_financial_summary","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-2157\/ir\/2157-20260410-01_wp_financial_summary\/","title":{"rendered":"Financial Summary for the Second Quarter (Interim) of the Fiscal Year Ending August 2026 [Japanese GAAP] (Consolidated)"},"content":{"rendered":"<p>Net sales for the second quarter of the fiscal year ending August 2026 amounted to 38,932 million yen (14.5% increase YoY), and net income attributable to owners of parent was 3,884 million yen (21.7% increase YoY).<\/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 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Ltd.","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-04-10","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/04\/2157-20260410-01.pdf","jir_short_summary":"Net sales for the second quarter of the fiscal year ending August 2026 amounted to 38,932 million yen (14.5% increase YoY), and net income attributable to owners of parent was 3,884 million yen (21.7% increase YoY).","jir_summary":"### Overview of Performance\nFor the second quarter of the fiscal year ending August 2026, net sales amounted to 38,932 million yen (14.5% increase YoY), driven by the karaoke segment\u2019s active store expansion. Operating income slightly declined to 5,004 million yen (2.1% decrease YoY), but net income attributable to owners of parent increased to 3,884 million yen (21.7% increase YoY). The karaoke segment operated 787 stores including 20 new openings and newly acquired 70 stores through absorption-type corporate split. Overseas expansion is progressing, with store openings increasing in Malaysia and Indonesia.\n\n### Financial Position and Future Outlook\nTotal assets were 75,077 million yen (9.5% increase YoY), total liabilities stood at 36,891 million yen (10.2% increase YoY), and net assets were 38,185 million yen (8.8% increase YoY). Cash flows consisted of 6,643 million yen inflow from operating activities, 7,692 million yen outflow from investing activities, and 1,752 million yen outflow from financing activities. The full-year earnings forecast for the fiscal year ending August 2026 has been upwardly revised to net sales of 82,046 million yen (18.2% increase YoY), operating income of 11,831 million yen (3.8% increase YoY), and net income attributable to owners of parent between 6,451 million yen and 8,444 million yen (22.7% to 60.6% increase YoY).","jir_financial_highlights":"Net Sales: 38,932 million yen (14.5% increase YoY)\nOperating Income: 5,004 million yen (2.1% decrease YoY)\nOrdinary Income: 5,224 million yen (1.4% decrease YoY)\nNet Income Attributable to Owners of Parent: 3,884 million yen (21.7% increase YoY)\nAnnual Dividend (Forecast): 26.00 yen (Dividend increase compared to previous fiscal year (12.00 yen \u2192 13.00 yen \u00d7 2 times))\nNumber of Shares Outstanding (End of Period): 83,781,480 shares (Unknown)","jir_category":"","jir_hashtags":"#KosidakaHoldings, #FinancialSummary, #JapaneseStocks","jir_key_figures":"Net Sales: 38,932 million yen (14.5% increase YoY)\nOperating Income: 5,004 million yen (2.1% decrease YoY)\nNet Income Attributable to Owners of Parent: 3,884 million yen (21.7% increase YoY)","jir_meta_title":"Kosidaka Holdings Co., Ltd. Fiscal Year Ending August 2026 Q2 Financial Summary - Net Sales Up 14.5%, Net Income Up 21.7%","jir_meta_description":"Financial Summary for the second quarter of the fiscal year ending August 2026 by Kosidaka Holdings Co., Ltd. Reports net sales of 38,932 million yen (14.5% increase YoY) and net income attributable to owners of parent of 3,884 million yen (21.7% increase YoY).","jir_og_title":"Kosidaka Holdings Q2 2026 Financial Results Update","jir_og_description":"Achieved 14.5% increase in net sales and 21.7% increase in net income in Q2 of fiscal year ending August 2026, supported by aggressive store expansion and business growth.","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 (Million Yen)\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"bar\\\",\\\"data\\\":{\\\"labels\\\":[\\\"Second Quarter FY August 2025\\\",\\\"Second Quarter FY August 2026\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Net Sales\\\",\\\"data\\\":[34004,38932],\\\"backgroundColor\\\":\\\"#4e79a7\\\"}]},\\\"options\\\":{\\\"scales\\\":{\\\"y\\\":{\\\"beginAtZero\\\":true}}}}\"}, {\"jir_chart_id\": \"operating_profit_trend\", \"jir_chart_type\": \"bar\", \"jir_chart_title\": \"Operating Income Trend (Million Yen)\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"bar\\\",\\\"data\\\":{\\\"labels\\\":[\\\"Second Quarter FY August 2025\\\",\\\"Second Quarter FY August 2026\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Operating Income\\\",\\\"data\\\":[5114,5004],\\\"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 (Million Yen)\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"bar\\\",\\\"data\\\":{\\\"labels\\\":[\\\"Second Quarter FY August 2025\\\",\\\"Second Quarter FY August 2026\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Net Income\\\",\\\"data\\\":[3192,3884],\\\"backgroundColor\\\":\\\"#e15759\\\"}]},\\\"options\\\":{\\\"scales\\\":{\\\"y\\\":{\\\"beginAtZero\\\":true}}}}\"}, {\"jir_chart_id\": \"segment_revenue_breakdown\", \"jir_chart_type\": \"pie\", \"jir_chart_title\": \"Segment Revenue Composition Ratio (Second Quarter FY August 2026)\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"pie\\\",\\\"data\\\":{\\\"labels\\\":[\\\"Karaoke\\\",\\\"Property Management\\\",\\\"Others\\\"],\\\"datasets\\\":[{\\\"data\\\":[37794,681,457],\\\"backgroundColor\\\":[\\\"#4e79a7\\\",\\\"#59a14f\\\",\\\"#f28e2b\\\"]}]}}\"}, {\"jir_chart_id\": \"dividend_trend\", \"jir_chart_type\": \"bar\", \"jir_chart_title\": \"Annual Dividend Trend (Yen)\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"bar\\\",\\\"data\\\":{\\\"labels\\\":[\\\"FY August 2025\\\",\\\"FY August 2026 Forecast\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Annual Dividend\\\",\\\"data\\\":[24.00,26.00],\\\"backgroundColor\\\":\\\"#76b7b2\\\"}]},\\\"options\\\":{\\\"scales\\\":{\\\"y\\\":{\\\"beginAtZero\\\":true}}}}\"}]","ir_related_company":9600,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"financial_summary","footnotes":""},"sector":[],"importance":[],"class_list":["post-40021","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.7 - 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