Worth reading
56In focus
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
397.769
百万円（営業損益の前年差）Wording
Conditional
How definitive the wording is.Results for this period
First quarter2025年7月1日〜2025年9月30日ConsolidatedJapanese GAAPNet Sales1,415Millions of yenYear on year +1.6%Progress 35.4%
Operating profit127Millions of yenProgress 254.0%
Ordinary income133Millions of yenProgress 241.8%
Net income attributable to owners of the parent83Millions of yenProgress 276.7%
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 share3.21円
Financial position at period-end
Total assets6,794Millions of yen
of which net assets 5,984 Millions of yenEquity ratio 88.0%vs. prior year-end -0.4pt
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 ¥100,819 thousand (YoY +37.0%), Healthcare Support ¥230,053 thousand (YoY +23.9%), Cosmetics ¥522,109 thousand (YoY +16.5%), Health Supplements ¥480,801 thousand, Functional Materials Development ¥80,867 thousand (YoY +20.6%)
Segment profitBiological Assessment Systems ¥13,410 thousand (YoY +11.1%), Healthcare Support ¥37,655 thousand (YoY +332.8%), Cosmetics ¥76,077 thousand (YoY +134.6%), Health Supplements ¥77,918 thousand, Functional Materials Development ¥6,752 thousand
Outlook and shareholder returns
Full-year earnings forecast
Net Sales4,000 Millions of yen
Operating profit50 Millions of yen
Ordinary income55 Millions of yen
Net income30 Millions of yen
Annual Dividend Forecast¥5 → ¥10（+100.0%）
Factors Behind Changes in Business Performance
ヘルスケアサポートの新規受注先との契約増加、化粧品の事業活動終了方針に伴う在庫確保のための受注増加と広告宣伝費・販売促進費の抑制、健康補助食品の利益率の高い商品へのアップセルと広告宣伝費・販売促進費の効率化、機能性素材開発の既存OEM商品・フェムテック関連受注の好調
Disclosure regarding the going concern assumption
No applicable matters.
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 consolidation0 additions, 0 exclusions (no material changes)
Impairment lossNone recorded (no applicable matter)
Breakdown of extraordinary income (loss)Extraordinary income Gain on transfer of trademark rights ¥96,405 thousand / Extraordinary loss Business restructuring loss ¥125,792 thousand, Loss on reorganization of business locations ¥8,267 thousand
Depreciation and amortization¥2,988 thousand
Orders received and order backlogOrders received Biological Assessment Systems 53 Millions of yen (YoY +31.5%), Healthcare Support 230 Millions of yen (YoY +23.9%) / Order backlog Biological Assessment Systems 284 Millions of yen (YoY +59.8%), Healthcare Support 0 Millions of yen
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingNo
Issued Shares at Period-End26,158,200株
Treasury Shares at Period-End2 shares
| Item | Details |
|---|---|
| Fiscal Period Classification | First quarter |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 2025年7月1日〜2025年9月30日 |
| Net Sales | 1,415 Millions of yen (YoY +1.6%) |
| Operating profit | 127 Millions of yen |
| Ordinary income | 133 Millions of yen |
| Profit attributable to owners of the parent | 83 Millions of yen |
| Net income per share | 3.21円 |
| Equity ratio | End of the current fiscal period 88 / End of previous period 88.4 |
| Total assets | 6,794 Millions of yen |
| Net assets | 5,984 Millions of yen |
| Full-year earnings forecast | Net Sales 4,000 Millions of yen / Operating profit 50 Millions of yen / Ordinary income 55 Millions of yen / Net income 30 Millions of yen |
| Annual Dividend Forecast | ¥5 → ¥10（+100.0%） |
| Segment revenue | Biological Assessment Systems ¥100,819 thousand (YoY +37.0%), Healthcare Support ¥230,053 thousand (YoY +23.9%), Cosmetics ¥522,109 thousand (YoY +16.5%), Health Supplements ¥480,801 thousand, Functional Materials Development ¥80,867 thousand (YoY +20.6%) |
| Segment profit | Biological Assessment Systems ¥13,410 thousand (YoY +11.1%), Healthcare Support ¥37,655 thousand (YoY +332.8%), Cosmetics ¥76,077 thousand (YoY +134.6%), Health Supplements ¥77,918 thousand, Functional Materials Development ¥6,752 thousand |
| Orders received and order backlog | Orders received Biological Assessment Systems 53 Millions of yen (YoY +31.5%), Healthcare Support 230 Millions of yen (YoY +23.9%) / Order backlog Biological Assessment Systems 284 Millions of yen (YoY +59.8%), Healthcare Support 0 Millions of yen |
| Depreciation and amortization | ¥2,988 thousand |
| Impairment loss | None recorded (no applicable matter) |
| Breakdown of extraordinary income (loss) | Extraordinary income Gain on transfer of trademark rights ¥96,405 thousand / Extraordinary loss Business restructuring loss ¥125,792 thousand, Loss on reorganization of business locations ¥8,267 thousand |
| Disclosure regarding the going concern assumption | No applicable matters. |
| Change in accounting policy | Changes due to revisions to standards No / Other changes No / Change in accounting estimate No / Restatement No |
| Changes in the scope of consolidation | 0 additions, 0 exclusions (no material changes) |
| Availability of Supplementary Financial Results Materials | No |
| Availability of Financial Results Briefing | No |
| Issued Shares at Period-End | 26,158,200株 |
| Treasury Shares at Period-End | 2 shares |
| Factors Behind Changes in Business Performance | ヘルスケアサポートの新規受注先との契約増加、化粧品の事業活動終了方針に伴う在庫確保のための受注増加と広告宣伝費・販売促進費の抑制、健康補助食品の利益率の高い商品へのアップセルと広告宣伝費・販売促進費の効率化、機能性素材開発の既存OEM商品・フェムテック関連受注の好調 |
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.ヘルスケアサポートでは新規受注先との契約が増加し、化粧品では事業活動終了方針に伴う在庫確保の受注増加と広告宣伝費・販売促進費の抑制があった。健康補助食品では利益率の高い商品の販売強化と広告宣伝費・販売促進費の効率化、機能性素材開発では既存OEM商品の売上やフェムテック関連の受注が好調に推移した。純利益には商標権譲渡益96百万円、事業再編損125百万円なども影響した。
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.
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.