Worth reading
56In focus
0–100. This measures how worthwhile something is to read, not how good or bad the company is.Direction
Mixed performance
Direction inferred from the company’s description.Scale
-5.5
% (year-on-year change in revenue)Wording
Conditional
How definitive the wording is.Results for this period
Interim period (second quarter)2024年7月1日〜2024年12月31日ConsolidatedJapanese GAAPNet Sales2,683¥ millionYear on year -5.5%Progress 53.1%
Operating profit-203¥ million
Ordinary income-198¥ million
Net income attributable to owners of the parent-222¥ 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△8.50円
Financial position at period-end
Total assets6,583¥ million
of which net assets 6,026 ¥ millionEquity ratio 91.3%vs. prior year-end +1.6pt
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.
Cash inflows and outflows
Operating+97,602
Investment-324,274
Financials-172
Net change-226,844
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¥4,563,180 thousand
Segment revenue
Biological Assessment Systems1525.7%-13.3%
Healthcare Support39214.6%+16.4%
Cosmetics75128.0%-3.6%
Health Supplements1,21345.3%-12.7%
Functional Materials Development1726.4%+10.0%
Segment profit
Biological Assessment Systems19
Healthcare Support39-7.5%
Cosmetics25
Health Supplements-131
Functional Materials Development3
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
Revision to Earnings ForecastNet Sales ¥5,050 million → ¥5,050 million（0.0%） / Operating profit ¥-400 million → ¥-400 million（0.0%） / Ordinary income ¥-400 million → ¥-400 million（0.0%） / Net income ¥-450 million → ¥-450 million（0.0%）
Annual Dividend Forecast¥0 → ¥0（0.0%）
Factors Behind Changes in Business Performance
健康補助食品事業では値引き施策による新規顧客の客単価低下と集客方針の転換に伴う新規顧客獲得数の減少で減収となったが、商品の値上げによる原価率の適正化、広告宣伝費・販売促進費の抑制と見直しで営業利益率が改善した。化粧品事業では広告宣伝費・販売促進費の抑制とフラッグシップショップ閉鎖で営業利益率が改善し、ヘルスケアサポート事業は増収となった。
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 consolidationNew 0 / Excluded 0 / Company name Not disclosed
Impairment lossNo applicable matters.
Breakdown of extraordinary income (loss)Extraordinary income Not disclosed / Extraordinary loss Loss on closure of business locations ¥14,300 thousand
Depreciation and amortization¥7,772 thousand
Orders received and order backlogBiological Assessment Systems Orders received ¥122 million / Order backlog ¥180 million / Year-on-year change in orders ¥-44 million / 受注残高前年同期末比 ¥-6.5 million / Healthcare Support Orders received ¥392 million / Order backlog None / Year-on-year change in orders ¥16.4 million
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingAvailable (for institutional investors and analysts)
Issued Shares at Period-End26,158,200 Shares
Treasury Shares at Period-End2 Shares
| Item | Details |
|---|---|
| Fiscal Period Classification | Interim period (second quarter) |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 2024年7月1日〜2024年12月31日 |
| Net Sales | ¥2,683 million (YoY -5.5%) |
| Operating profit | ¥-203 million |
| Ordinary income | ¥-198 million |
| Profit attributable to owners of the parent | ¥-222 million |
| Net income per share | △8.50円 |
| Equity ratio | End of the current fiscal period 91.3 / End of previous period 89.7 |
| Total assets | ¥6,583 million |
| Net assets | ¥6,026 million |
| Cash flows from operating activities | ¥97,602 thousand |
| Cash flows from investing activities | ¥-324,274 thousand |
| Cash flows from financing activities | ¥-172 thousand |
| Cash and cash equivalents at end of period | ¥4,563,180 thousand |
| Full-year earnings forecast | Net Sales ¥5,050 million (YoY -2.1%) / Operating profit ¥-400 million / Ordinary income ¥-400 million / Net income ¥-450 million |
| Revision to Earnings Forecast | Net Sales ¥5,050 million → ¥5,050 million（0.0%） / Operating profit ¥-400 million → ¥-400 million（0.0%） / Ordinary income ¥-400 million → ¥-400 million（0.0%） / Net income ¥-450 million → ¥-450 million（0.0%） |
| Annual Dividend Forecast | ¥0 → ¥0（0.0%） |
| Segment revenue | Biological Assessment Systems ¥152 million (YoY -13.3%) / Healthcare Support ¥392 million (YoY +16.4%) / Cosmetics ¥751 million (YoY -3.6%) / Health Supplements ¥1,213 million (YoY -12.7%) / Functional Materials Development ¥172 million (YoY +10.0%) |
| Segment profit | Biological Assessment Systems ¥19 million / Healthcare Support ¥39 million (YoY -7.5%) / Cosmetics ¥25 million / Health Supplements ¥-131 million / Functional Materials Development ¥3 million |
| Orders received and order backlog | Biological Assessment Systems Orders received ¥122 million / Order backlog ¥180 million / Year-on-year change in orders ¥-44 million / 受注残高前年同期末比 ¥-6.5 million / Healthcare Support Orders received ¥392 million / Order backlog None / Year-on-year change in orders ¥16.4 million |
| Depreciation and amortization | ¥7,772 thousand |
| Impairment loss | No applicable matters. |
| Breakdown of extraordinary income (loss) | Extraordinary income Not disclosed / Extraordinary loss Loss on closure of business locations ¥14,300 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 | New 0 / Excluded 0 / Company name Not disclosed |
| Availability of Supplementary Financial Results Materials | Yes |
| Availability of Financial Results Briefing | Available (for institutional investors and analysts) |
| Issued Shares at Period-End | 26,158,200 Shares |
| Treasury Shares at Period-End | 2 Shares |
| Factors Behind Changes in Business Performance | 健康補助食品事業では値引き施策による新規顧客の客単価低下と集客方針の転換に伴う新規顧客獲得数の減少で減収となったが、商品の値上げによる原価率の適正化、広告宣伝費・販売促進費の抑制と見直しで営業利益率が改善した。化粧品事業では広告宣伝費・販売促進費の抑制とフラッグシップショップ閉鎖で営業利益率が改善し、ヘルスケアサポート事業は増収となった。 |
Items this document does not state (5)
Operating MarginPayout 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.健康補助食品事業では新規顧客の獲得数が減少して減収となった一方、商品の値上げによる原価率の適正化、広告宣伝費・販売促進費の抑制と見直しにより営業利益率が改善した。化粧品事業でも広告宣伝費・販売促進費の抑制とフラッグシップショップ閉鎖により営業利益率が改善し、ヘルスケアサポート事業は堅調に推移した。
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.
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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.