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create restaurants, Mar-Nov (Cumulative 3Q) Net Income Decreases by 9%, Sep-Nov Net Income Decreases by 28%

Wed Jan 14, 2026 4:30 pm JST Earnings

3387 create restaurants holdings inc. 【IFRS】

Earnings Report

create restaurants holdings inc. <3387> [TSE Prime] announced its financial results (based on IFRS) after the market closed on January 14th (16:30). The consolidated net income for the cumulative third quarter of the fiscal year ending February 2026 (March to November) decreased 9.0% from the same period last year to 4.31 billion yen. Progress toward the full-year plan of 5.80 billion yen was 74.3%, also falling below the five-year average of 99.9%.

Based on the cumulative third-quarter performance announced by the company and the unchanged full-year plan, our calculation indicates that the consolidated net income for the December to February period (4Q) is expected to expand 74.2% from the same period last year, reaching 1.48 billion yen.

In the most recent three-month period, from September to November (3Q), the consolidated net income decreased to 1.11 billion yen, a 27.7% decrease compared to the same period last year. The operating profit margin worsened from 5.9% in the same period last year to 4.1%.

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Actual Results

Accumulated Results 3rd Quarter
Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Progress Rate vs. First Half Announce Accounting Standards
Mar - Nov, 2023 108,448 5,763 5,379 3,901 9.3 81.1 Jan 12, 2024 IFRS
Mar - Nov, 2024 115,403 7,134 6,569 4,735 11.3 85.8 Jan 14, 2025 IFRS
Mar - Nov, 2025 123,568 6,609 6,727 4,311 10.3 76.4 Jan 14, 2026 IFRS
YoY +7.1% -7.4% +2.4% -9.0% -9.0%

Current Period Guidance

Second Half Results

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Sep - Feb, 2024 79,887 3,657 3,238 2,398 5.7 2 Apr 14, 2025 IFRS
Sep - Feb, 2025 Guidance 81,796 4,660 3,668 2,605 6.2 2.25 Oct 14, 2025 IFRS
YoY +2.4% +27.4% +13.3% +8.6% +8.6%

Current Period Guidance

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Feb, 2024 145,759 7,075 6,632 5,041 12.0 3.50 Apr 12, 2024 IFRS
Feb, 2025 156,354 8,504 7,659 5,590 13.3 4 Apr 14, 2025 IFRS
Feb, 2026 Guidance 165,000 9,600 8,800 5,800 13.8 4.50 Jul 14, 2025 IFRS
YoY +5.5% +12.9% +14.9% +3.8% +3.7%

Quarterly Results

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Operating Profit Margin Announce Accounting Standards
Sep - Nov, 2024 38,936 2,287 2,148 1,543 3.7 5.9 Jan 14, 2025 IFRS
Dec - Feb, 2024 40,951 1,370 1,090 855 2.0 3.3 Apr 14, 2025 IFRS
Mar - May, 2025 41,814 3,048 2,992 2,088 5.0 7.3 Jul 14, 2025 IFRS
Jun - Aug, 2025 41,390 1,892 2,140 1,107 2.6 4.6 Oct 14, 2025 IFRS
Sep - Nov, 2025 40,364 1,669 1,595 1,116 2.7 4.1 Jan 14, 2026 IFRS
YoY +3.7% -27.0% -25.7% -27.7% -27.8%

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