Worth reading
65In 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
437
百万円（連結営業損失の縮小額）Wording
Conditional
How definitive the wording is.Results for this period
Third quarter2024年7月1日〜2025年3月31日ConsolidatedJapanese GAAPNet Sales3,680¥ millionYear on year -4.2%Progress 75.8%
Operating profit-123¥ million
Ordinary income-115¥ million
Net income attributable to owners of the parent-150¥ 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△5.74円
Financial position at period-end
Total assets6,778¥ million
of which net assets 6,098 ¥ millionEquity ratio 89.7%vs. prior year-end 0.0pt
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 ¥200 million (YoY +4.2%), Healthcare Support ¥572 million (YoY +16.7%), Cosmetics ¥1,006 million (YoY +2.5%), Health Supplements ¥1,676 million (YoY -13.3%), Functional Materials Development ¥223 million (YoY -7.5%)
Segment profitBiological Assessment Systems ¥24 million, Healthcare Support ¥78 million (YoY +1.0%), Cosmetics ¥12 million, Health Supplements ¥-2 million, Functional Materials Development ¥-2 million
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥4,852 million (YoY -5.9%)
Operating profit¥-143 million
Ordinary income¥-133 million
Net income¥-213 million
Revision to Earnings ForecastNot disclosed → Net Sales 4,852 / Operating profit -143 / Ordinary income -133 / Net income -213
Annual Dividend Forecast¥0 → ¥5
Factors Behind Changes in Business Performance
健康補助食品事業では、継続的な購入顧客にターゲットを絞った広告宣伝・販売促進への方針転換により新規顧客の獲得数が減少し減収となった一方、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、化粧品事業の販売促進費・広告宣伝費の適正化、グループ会社間の人員配置変更による生産性向上により収益性が改善した。
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 consolidationNew Number of companies 0 / Company name Not disclosed / Excluded Number of companies 0 / Company name Not disclosed
Impairment lossNo applicable matters.
Breakdown of extraordinary income (loss)Extraordinary income No applicable matters / Extraordinary loss Loss on closure of business locations ¥14,300 thousand, Other ¥8,500 thousand, Total extraordinary loss ¥22,800 thousand
Depreciation and amortization¥11,904 thousand
Orders received and order backlogBiological Assessment Systems Orders received ¥331 million / Order backlog ¥341 million / Healthcare Support Orders received ¥572 million / Order backlog No
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingNo
Issued Shares at Period-End26,158,200
Treasury Shares at Period-End2
| Item | Details |
|---|---|
| Fiscal Period Classification | Third quarter |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 2024年7月1日〜2025年3月31日 |
| Net Sales | ¥3,680 million (YoY -4.2%) |
| Operating profit | ¥-123 million |
| Ordinary income | ¥-115 million |
| Profit attributable to owners of the parent | ¥-150 million |
| Net income per share | △5.74円 |
| Equity ratio | End of the current fiscal period 89.7 / End of previous period 89.7 |
| Total assets | ¥6,778 million |
| Net assets | ¥6,098 million |
| Full-year earnings forecast | Net Sales ¥4,852 million (YoY -5.9%) / Operating profit ¥-143 million / Ordinary income ¥-133 million / Net income ¥-213 million |
| Revision to Earnings Forecast | Not disclosed → Net Sales 4,852 / Operating profit -143 / Ordinary income -133 / Net income -213 |
| Annual Dividend Forecast | ¥0 → ¥5 |
| Segment revenue | Biological Assessment Systems ¥200 million (YoY +4.2%), Healthcare Support ¥572 million (YoY +16.7%), Cosmetics ¥1,006 million (YoY +2.5%), Health Supplements ¥1,676 million (YoY -13.3%), Functional Materials Development ¥223 million (YoY -7.5%) |
| Segment profit | Biological Assessment Systems ¥24 million, Healthcare Support ¥78 million (YoY +1.0%), Cosmetics ¥12 million, Health Supplements ¥-2 million, Functional Materials Development ¥-2 million |
| Orders received and order backlog | Biological Assessment Systems Orders received ¥331 million / Order backlog ¥341 million / Healthcare Support Orders received ¥572 million / Order backlog No |
| Depreciation and amortization | ¥11,904 thousand |
| Impairment loss | No applicable matters. |
| Breakdown of extraordinary income (loss) | Extraordinary income No applicable matters / Extraordinary loss Loss on closure of business locations ¥14,300 thousand, Other ¥8,500 thousand, Total extraordinary loss ¥22,800 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 Number of companies 0 / Company name Not disclosed / Excluded Number of companies 0 / Company name Not disclosed |
| Availability of Supplementary Financial Results Materials | No |
| Availability of Financial Results Briefing | No |
| Issued Shares at Period-End | 26,158,200 |
| Treasury Shares at Period-End | 2 |
| Factors Behind Changes in Business Performance | 健康補助食品事業では、継続的な購入顧客にターゲットを絞った広告宣伝・販売促進への方針転換により新規顧客の獲得数が減少し減収となった一方、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、化粧品事業の販売促進費・広告宣伝費の適正化、グループ会社間の人員配置変更による生産性向上により収益性が改善した。 |
Items this document does not state (9)
Operating MarginCash flows from operating activitiesCash flows from investing activitiesCash flows from financing activitiesCash and cash equivalents at end of periodPayout 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継続購入顧客を重視する販売促進・広告宣伝へ方針転換したため新規顧客が減少し、売上高は減少しました。一方、販売促進費・広告宣伝費の抑制や適正化、商品の値上げによる原価率改善、グループ会社間の人員配置変更による生産性向上などにより収益性が改善しました。
How to read this page
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