Worth reading
48Recurring
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
23.8
% (year-on-year change in revenue)Wording
Conditional
How definitive the wording is.Results for this period
First quarter2024年7月1日〜2024年9月30日ConsolidatedJapanese GAAPNet Sales1,392¥ millionYear on year +23.8%Progress 27.6%
Operating profit-270¥ million
Ordinary income-268¥ million
Net income attributable to owners of the parent-290¥ 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-¥11.09
Financial position at period-end
Total assets6,575¥ million
of which net assets 5,959 ¥ millionEquity ratio 90.4%vs. prior year-end +0.7pt
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 revenueBiological Assessment Systems ¥73,606 thousand (YoY +28.8%), Healthcare Support ¥185,647 thousand (YoY +17.9%), Cosmetics ¥448,269 thousand (YoY +170.3%), Health Supplements ¥617,641 thousand (YoY -8.7%), Functional Materials Development ¥67,029 thousand (YoY -0.6%)
Segment profitBiological Assessment Systems ¥12,071 thousand, Healthcare Support ¥8,698 thousand (YoY -20.1%), Cosmetics ¥32,425 thousand, Health Supplements ¥-245,745 thousand, Functional Materials Development ¥-812 thousand
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥5,050 million (YoY -2.1%)
Operating profit¥-400 million
Ordinary income¥-400 million
Net income¥-450 million
Annual Dividend Forecast0 yen and sen → 0 yen and sen（0.0%）
Factors Behind Changes in Business Performance
生体評価システム事業・ヘルスケアサポート事業の堅調な推移による増収、化粧品事業の中国市場向け直接取引や広告施策、広告宣伝費・販売促進費の抑制が寄与した。一方、健康補助食品事業では前期末セール後の買い控えと値引き施策による客単価低下が減収要因となったが、販売価格の値上げと原価率適正化の効果で利益率は改善した。
Disclosure regarding the going concern assumption
No applicable matters.
Change in accounting policy
基準改正に伴う変更 Yes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 consolidationChange No / New Not disclosed / Excluded Not disclosed
Impairment lossNo applicable matters.
Breakdown of extraordinary income (loss)Extraordinary income Not disclosed / Extraordinary loss Loss on closure of business locations ¥13,650 thousand
Depreciation and amortization¥3,837 thousand
Orders received and order backlogBiological Assessment Systems Orders received ¥40 million (YoY -58.4%) / Order backlog ¥177 million (YoY +42.9%) / Healthcare Support Orders received ¥185 million (YoY +17.9%) / Order backlog No
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingWhether applicable No / Subject person Not disclosed
Issued Shares at Period-End26,158,200
Treasury Shares at Period-End2
| Item | Details |
|---|---|
| Fiscal Period Classification | First quarter |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 2024年7月1日〜2024年9月30日 |
| Net Sales | ¥1,392 million (YoY +23.8%) |
| Operating profit | ¥-270 million |
| Ordinary income | ¥-268 million |
| Profit attributable to owners of the parent | ¥-290 million |
| Net income per share | -¥11.09 |
| Equity ratio | End of the current fiscal period 90.4 / End of previous period 89.7 |
| Total assets | ¥6,575 million |
| Net assets | ¥5,959 million |
| Full-year earnings forecast | Net Sales ¥5,050 million (YoY -2.1%) / Operating profit ¥-400 million / Ordinary income ¥-400 million / Net income ¥-450 million |
| Annual Dividend Forecast | 0 yen and sen → 0 yen and sen（0.0%） |
| Segment revenue | Biological Assessment Systems ¥73,606 thousand (YoY +28.8%), Healthcare Support ¥185,647 thousand (YoY +17.9%), Cosmetics ¥448,269 thousand (YoY +170.3%), Health Supplements ¥617,641 thousand (YoY -8.7%), Functional Materials Development ¥67,029 thousand (YoY -0.6%) |
| Segment profit | Biological Assessment Systems ¥12,071 thousand, Healthcare Support ¥8,698 thousand (YoY -20.1%), Cosmetics ¥32,425 thousand, Health Supplements ¥-245,745 thousand, Functional Materials Development ¥-812 thousand |
| Orders received and order backlog | Biological Assessment Systems Orders received ¥40 million (YoY -58.4%) / Order backlog ¥177 million (YoY +42.9%) / Healthcare Support Orders received ¥185 million (YoY +17.9%) / Order backlog No |
| Depreciation and amortization | ¥3,837 thousand |
| Impairment loss | No applicable matters. |
| Breakdown of extraordinary income (loss) | Extraordinary income Not disclosed / Extraordinary loss Loss on closure of business locations ¥13,650 thousand |
| Disclosure regarding the going concern assumption | No applicable matters. |
| Change in accounting policy | Changes due to revisions to standards Yes / Other changes No / Change in accounting estimate No / Restatement No |
| Changes in the scope of consolidation | Change No / New Not disclosed / Excluded Not disclosed |
| Availability of Supplementary Financial Results Materials | No |
| Availability of Financial Results Briefing | Whether applicable No / Subject person Not disclosed |
| Issued Shares at Period-End | 26,158,200 |
| Treasury Shares at Period-End | 2 |
| Factors Behind Changes in Business Performance | 生体評価システム事業・ヘルスケアサポート事業の堅調な推移による増収、化粧品事業の中国市場向け直接取引や広告施策、広告宣伝費・販売促進費の抑制が寄与した。一方、健康補助食品事業では前期末セール後の買い控えと値引き施策による客単価低下が減収要因となったが、販売価格の値上げと原価率適正化の効果で利益率は改善した。 |
Items this document does not state (10)
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 PolicyRegional salesMaterial 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.生体評価システム事業とヘルスケアサポート事業が堅調に推移し、化粧品事業では中国市場向け商品の直接取引やインフルエンサーを活用した広告施策が寄与した。営業損失の縮小には、化粧品事業での広告宣伝費・販売促進費の適正化によるコスト削減、健康補助食品事業での販売価格引き上げと原価率適正化の効果が挙げられている。
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.
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Corrections happenIf the company reissues this disclosure, the page is rebuilt from the corrected version and the revision number moves up.