Komori
Earnings1383Berg Earth co.,ltd.Food

First Quarter Financial Results for the Fiscal Year Ending October 2026 [Japanese GAAP] (Consolidated)

In the first quarter of the fiscal year ending October 2026, revenue increased 3.3% year on year, while the operating loss, ordinary loss and quarterly net loss attributable to owners of the parent all narrowed. The full-year earnings forecast and annual dividend forecast remain unchanged, and ピーエスピー株式会社 newly became a consolidated subsidiary.

Worth reading
53Recurring
0–100. This measures how worthwhile something is to read, not how good or bad the company is.
Direction
Improvement
Direction inferred from the company’s description.
Scale
3.3
%
Wording
Conditional
How definitive the wording is.

Results for this period

First quarter1 November 2025 to 31 January 2026ConsolidatedJapanese GAAP
Net Sales788¥ millionYear on year +3.3%Progress 9.9%
Operating profit-330¥ million
Ordinary income-332¥ million
Net income attributable to owners of the parent-231¥ million

The width of the band at each stage is based on revenue. The narrower it becomes toward the bottom, the smaller the proportion of revenue that remains as profit. The dotted outline is the full-year forecast and the band inside it is the result for this period. The progress rate is the result divided by the forecast.

Net income per share△144.35円
Financial position at period-end
Total assets5,905¥ million
of which net assets 1,928 ¥ millionEquity ratio 31.7%vs. prior year-end -3.2pt

塗りつぶした部分が自己資本比率です。総資産のうち、返済のいらない自前の資金がどれだけかを表します。The thin vertical line indicates the level at the end of the previous fiscal year.

Segment revenue
Vegetable Seedling and Related Business604,66476.7%+5.8%
Agricultural and Horticultural Seed and Materials Sales Business161,61920.5%+4.8%
Retail Business22,4622.8%+1.6%
Segment profit
Vegetable Seedling and Related Business-205,464
Agricultural and Horticultural Seed and Materials Sales Business-1,923
Retail Business-4,722
Regional sales
Hokkaido and Tohoku47,8827.9%+90.4%
Kanto336,44155.6%+103.6%
Koshinetsu28,5604.7%+123.6%
Chubu and Hokuriku16,8142.8%+124.7%
Kinki and Chugoku42,7707.1%+98.9%
Shikoku51,1418.5%+100.6%
Kyushu and Okinawa81,05313.4%+128.5%
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥8,000 million (YoY +9.5%)
Operating profit¥110 million
Ordinary income¥105 million
Net income¥54 million (YoY +12.9%)
Annual Dividend Forecast¥10.00 → ¥10.00(0.0)
Factors Behind Changes in Business Performance

野菜苗需要が全国的に減少する季節要因がある中、スイカ苗の購入苗への切り替えで売上が増加した。種子の値上げや鶴沢農場の通年稼働による製造経費増加があった一方、生産内製化による育苗委託費削減、輸送コスト削減、商品の価格見直し、粗利率改善、業務効率化などにより損失が縮小した。

Disclosure regarding the going concern assumption

Not applicable.

Change in accounting policy
基準改正に伴う変更 Noそれ以外の変更 No見積りの変更 No修正再表示 No
Changes in the scope of consolidationNew Number of companies 1 / Company name ピーエスピー株式会社 / Excluded Number of companies 0 / Company name Not disclosed
Breakdown of extraordinary income (loss)Extraordinary income Item Gain on sale of non-current assets / Amount ¥4 thousand, Item Insurance proceeds received / Amount ¥111 thousand / Extraordinary loss Not disclosed
Depreciation and amortization¥69,429 thousand
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingNo
Issued Shares at Period-End1,613,580 Shares
Treasury Shares at Period-End13,224 Shares
Results for this period
ItemDetails
Fiscal Period ClassificationFirst quarter
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 November 2025 to 31 January 2026
Net Sales¥788 million (YoY +3.3%)
Operating profit¥-330 million
Ordinary income¥-332 million
Profit attributable to owners of the parent¥-231 million
Net income per share△144.35円
Equity ratioEnd of the current fiscal period 31.7% / End of previous period 34.9%
Total assets¥5,905 million
Net assets¥1,928 million
Full-year earnings forecastNet Sales ¥8,000 million (YoY +9.5%) / Operating profit ¥110 million / Ordinary income ¥105 million / Net income ¥54 million (YoY +12.9%)
Annual Dividend Forecast¥10.00 → ¥10.00(0.0)
Segment revenueSegment Vegetable Seedling and Related Business / Net Sales ¥604,664 thousand / Year on year against the same period last year Up 5.8% year on year, Segment Agricultural and Horticultural Seed and Materials Sales Business / Net Sales ¥161,619 thousand / Year on year against the same period last year 4.8%減, Segment Retail Business / Net Sales ¥22,462 thousand / Year on year against the same period last year 1.6%増
Segment profitSegment Vegetable Seedling and Related Business / Segment profit ¥-205,464 thousand / Year on year against the same period last year Not disclosed, Segment Agricultural and Horticultural Seed and Materials Sales Business / Segment profit ¥-1,923 thousand / Year on year against the same period last year Not disclosed, Segment Retail Business / Segment profit ¥-4,722 thousand / Year on year against the same period last year Not disclosed
Regional salesRegion Hokkaido and Tohoku / Net Sales ¥47,882 thousand / Year on year against the same period last year 90.4%, Region Kanto / Net Sales ¥336,441 thousand / Year on year against the same period last year 103.6%, Region Koshinetsu / Net Sales ¥28,560 thousand / Year on year against the same period last year 123.6%, Region Chubu and Hokuriku / Net Sales ¥16,814 thousand / Year on year against the same period last year 124.7%, Region Kinki and Chugoku / Net Sales ¥42,770 thousand / Year on year against the same period last year 98.9%, Region Shikoku / Net Sales ¥51,141 thousand / Year on year against the same period last year 100.6%, Region Kyushu and Okinawa / Net Sales ¥81,053 thousand / Year on year against the same period last year 128.5%
Depreciation and amortization¥69,429 thousand
Breakdown of extraordinary income (loss)Extraordinary income Item Gain on sale of non-current assets / Amount ¥4 thousand, Item Insurance proceeds received / Amount ¥111 thousand / Extraordinary loss Not disclosed
Disclosure regarding the going concern assumptionNot applicable.
Change in accounting policyChanges due to revisions to standards No / Other changes No / Change in accounting estimate No / Restatement No
Changes in the scope of consolidationNew Number of companies 1 / Company name ピーエスピー株式会社 / Excluded Number of companies 0 / Company name Not disclosed
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingNo
Issued Shares at Period-End1,613,580 Shares
Treasury Shares at Period-End13,224 Shares
Factors Behind Changes in Business Performance野菜苗需要が全国的に減少する季節要因がある中、スイカ苗の購入苗への切り替えで売上が増加した。種子の値上げや鶴沢農場の通年稼働による製造経費増加があった一方、生産内製化による育苗委託費削減、輸送コスト削減、商品の価格見直し、粗利率改善、業務効率化などにより損失が縮小した。
Items this document does not state (11)
Operating MarginCash flows from operating activitiesCash flows from investing activitiesCash flows from financing activitiesCash and cash equivalents at end of periodRevision to Earnings ForecastPayout ratioShareholder Return PolicyOrders received and order backlogImpairment lossMaterial subsequent events

These are items the company does not state in this document. We do not leave them blank, nor fill them in from other sources or by inference.

The reasons the company gives

The company's own explanation, not something inferred from the numbers.

スイカ苗の購入苗への切り替えによる売上増、商品の価格見直しや粗利率改善、業務効率化、生産内製化による育苗委託費削減、輸送コスト削減などが挙げられている。一方、種子価格の値上げ、鶴沢農場の通年稼働に伴う雇用費・減価償却費・燃料費の増加もあった。

How to read this page

This is not the documentKomori reads the disclosure the company filed and writes this summary. Figures are as stated by the company and are not audited.
Weight is not a verdictIt measures how much this changes what the company had already told the market. It is not a view on the shares.
Corrections happenIf the company reissues this disclosure, the page is rebuilt from the corrected version and the revision number moves up.
First Quarter Financial Results for the Fiscal Year Ending October 2026 [Japanese GAAP] (Consolidated) | Berg Earth co.,ltd. (1383) timely disclosure | Komori