Cross Cat Co (2307) Q1 2026 earnings summary

Executive summary

• Net sales for the three months ended June 30, 2025, rose 2.0% year-over-year to ¥3,957 million, with gross profit up 4.5% to ¥961 million.

• Operating profit increased 12.4% year-over-year to ¥342 million, and ordinary profit rose 7.7% to ¥369 million.

• Profit attributable to owners of parent surged 35.9% year-over-year to ¥302 million, aided by a gain on sale of investment securities.

• Comprehensive income grew 25.8% year-over-year to ¥324 million.

Financial highlights

• Cost to sales ratio improved by 0.6 percentage points, supporting higher gross margins.

• Basic earnings per share increased to ¥21.55 from ¥15.65 year-over-year.

• Equity ratio improved to 67.0% from 55.6% at the end of the previous fiscal year.

• Total assets decreased to ¥8,320 million from ¥10,526 million at the previous fiscal year-end, mainly due to lower accounts receivable.

• Net assets declined to ¥5,574 million, reflecting dividend payments and increased treasury shares.

Outlook and guidance

• Full-year forecast remains unchanged: net sales of ¥17,100 million (+5.6% year-over-year), operating profit of ¥1,930 million (+5.1%), and profit attributable to owners of parent of ¥1,350 million (+2.5%).

• No revisions to previously announced dividend or earnings forecasts.