Worth reading
77Important
Scored from 4 of 6 sectionsDirection
Deterioration
Direction inferred from the company’s description.Scale
-32.8
% (year-on-year change in consolidated net sales)Wording
Conditional
How definitive the wording is.Results for this period
Interim period (second quarter)2023年7月1日〜2023年12月31日ConsolidatedJapanese GAAPNet Sales2,840,385¥ thousandYear on year -32.8%
Operating profit-455,085¥ thousand
Ordinary income-449,290¥ thousand
Net income attributable to owners of the parent-487,886¥ thousand
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.
Financial position at period-end
Total assets7,126,071¥ thousand
of which net assets 6,423,632 ¥ thousand
The shaded area represents net assets as a proportion of total assets. It is calculated from the two amounts reported by the company.
Cash inflows and outflows
Operating-966,777
Investment-9,933
Financials-260,492
Net change-1,237,202
Stacked from zero: upward is an increase in cash, downward a decrease (in ¥ thousand).The net change represented by the dotted line is the total of three items, calculated from figures provided by the company.
Cash and cash equivalents at end of period¥4,708,650 thousand
Segment revenueBiological Assessment Systems ¥175,540 thousand (YoY -32.1%), Healthcare Support ¥337,277 thousand (YoY +7.3%), Cosmetics ¥778,904 thousand (YoY -60.3%), Health Supplements ¥1,390,869 thousand (YoY -1.6%), Functional Materials Development ¥156,894 thousand (YoY -43.3%)
Segment profitBiological Assessment Systems ¥1,311 thousand (YoY -95.8%), Healthcare Support ¥42,678 thousand (YoY -6.2%), Cosmetics ¥-72,393 thousand, Health Supplements ¥-269,700 thousand, Functional Materials Development ¥-701 thousand
Factors Behind Changes in Business Performance
化粧品事業の中国市場向け商品の販売減少、健康補助食品事業における広告料の高騰による広告効率の悪化・販売量の減少・原材料価格の高騰、機能性素材開発事業における原料販売数量の伸び悩み。
Disclosure regarding the going concern assumption
No applicable matters
Impairment lossNo applicable matters.
Breakdown of extraordinary income (loss)Extraordinary income Not disclosed / Extraordinary loss Loss on sale of fixed assets ¥134 thousand
Depreciation and amortization¥12,925 thousand
Orders received and order backlogBusiness 生体評価システム（評価試験事業） / Orders received ¥218 million (YoY +71.9%) / Order backlog ¥193 million (YoY +28.4%), Business 生体評価システム（医薬臨床研究支援事業） / Orders received ¥63 million (YoY -12.4%) / Order backlog ¥42 million (YoY -73.3%), Business Healthcare Support / Orders received ¥337 million (YoY +7.3%) / Order backlog ありません（前年同期末はなし）
| Item | Details |
|---|---|
| Fiscal Period Classification | Interim period (second quarter) |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 2023年7月1日〜2023年12月31日 |
| Net Sales | ¥2,840,385 thousand (YoY -32.8%) |
| Operating profit | ¥-455,085 thousand |
| Ordinary income | ¥-449,290 thousand |
| Profit attributable to owners of the parent | ¥-487,886 thousand |
| Total assets | ¥7,126,071 thousand |
| Net assets | ¥6,423,632 thousand |
| Cash flows from operating activities | ¥-966,777 thousand |
| Cash flows from investing activities | ¥-9,933 thousand |
| Cash flows from financing activities | ¥-260,492 thousand |
| Cash and cash equivalents at end of period | ¥4,708,650 thousand |
| Segment revenue | Biological Assessment Systems ¥175,540 thousand (YoY -32.1%), Healthcare Support ¥337,277 thousand (YoY +7.3%), Cosmetics ¥778,904 thousand (YoY -60.3%), Health Supplements ¥1,390,869 thousand (YoY -1.6%), Functional Materials Development ¥156,894 thousand (YoY -43.3%) |
| Segment profit | Biological Assessment Systems ¥1,311 thousand (YoY -95.8%), Healthcare Support ¥42,678 thousand (YoY -6.2%), Cosmetics ¥-72,393 thousand, Health Supplements ¥-269,700 thousand, Functional Materials Development ¥-701 thousand |
| Orders received and order backlog | Business 生体評価システム（評価試験事業） / Orders received ¥218 million (YoY +71.9%) / Order backlog ¥193 million (YoY +28.4%), Business 生体評価システム（医薬臨床研究支援事業） / Orders received ¥63 million (YoY -12.4%) / Order backlog ¥42 million (YoY -73.3%), Business Healthcare Support / Orders received ¥337 million (YoY +7.3%) / Order backlog ありません（前年同期末はなし） |
| Depreciation and amortization | ¥12,925 thousand |
| Impairment loss | No applicable matters. |
| Breakdown of extraordinary income (loss) | Extraordinary income Not disclosed / Extraordinary loss Loss on sale of fixed assets ¥134 thousand |
| Disclosure regarding the going concern assumption | No applicable matters |
| Factors Behind Changes in Business Performance | 化粧品事業の中国市場向け商品の販売減少、健康補助食品事業における広告料の高騰による広告効率の悪化・販売量の減少・原材料価格の高騰、機能性素材開発事業における原料販売数量の伸び悩み。 |
Items this document does not state (16)
Net income per shareOperating MarginEquity ratioFull-year earnings forecastRevision to Earnings ForecastAnnual Dividend ForecastPayout ratioShareholder Return PolicyRegional salesChange in accounting policyChanges in the scope of consolidationMaterial subsequent eventsAvailability of Supplementary Financial Results MaterialsAvailability of Financial Results BriefingIssued Shares at Period-EndTreasury Shares at Period-End
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.化粧品事業では、中国における景況感の悪化、日本製品の買い控え、現地国内メーカーの台頭による競争激化により中国市場向け商品の販売が大幅に減少した。健康補助食品事業では、広告料の高騰による広告効率の悪化、販売量の減少、原材料価格の高騰による売上原価の増加があった。これらを主因に売上高が計画未達となり、利益率の低下と広告宣伝費の増加も利益を押し下げた。
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.