Worth reading
59In 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
433.889
Millions of yen (year-on-year change in operating profit)Wording
Conditional
How definitive the wording is.Results for this period
Interim period (second quarter)2025年7月1日〜2025年12月31日ConsolidatedJapanese GAAPNet Sales2,414¥ millionYear on year -10.0%Progress 60.4%
Operating profit230¥ millionProgress 460.0%
Ordinary income237¥ millionProgress 430.9%
Net income attributable to owners of the parent161¥ millionProgress 536.7%
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 share6.19円
Financial position at period-end
Total assets6,671¥ million
of which net assets 6,059 ¥ millionEquity ratio 90.8%vs. prior year-end +2.4pt
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.
Cash inflows and outflows
Operating+133
Investment+71
Financials-139
Net change+65
Stacked from zero: upward is an increase in cash, downward a decrease (in ¥ million).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¥5,024 million
Segment revenueBiological Assessment Systems ¥131 million (YoY -13.6%), Healthcare Support ¥460 million (YoY +17.2%), Cosmetics ¥725 million (YoY -3.4%), Health Supplements ¥925 million (YoY -23.8%), Functional Materials Development ¥170 million (YoY -1.0%)
Segment profitBiological Assessment Systems ¥10 million (YoY -44.4%), Healthcare Support ¥74 million (YoY +89.5%), Cosmetics ¥82 million (YoY +229.6%), Health Supplements ¥217 million, Functional Materials Development ¥18 million (YoY +482.2%)
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥4,000 million (YoY -17.5%)
Operating profit¥50 million
Ordinary income¥55 million
Net income¥30 million
Annual Dividend Forecast¥5 → ¥10（+100.0%）
Factors Behind Changes in Business Performance
構造改革による固定費削減、広告宣伝費・販売促進費の効率化、利益率の高い商品のアップセル強化、化粧品事業終了に伴う人員体制の縮小や広告宣伝費等の抑制により、営業利益率が改善した。
Disclosure regarding the going concern assumption
No applicable matters
Change in accounting policy
基準改正に伴う変更 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 consolidationNo (no additions or exclusions)
Impairment lossNone (impairment loss on fixed assets)
Breakdown of extraordinary income (loss)Extraordinary income Gain on transfer of trademark rights ¥96,405 thousand / Extraordinary loss Business restructuring loss ¥131,279 thousand, Loss on reorganization of business locations ¥8,267 thousand
Depreciation and amortization¥6,221 thousand
Orders received and order backlogSegment Biological Assessment Systems / Orders received ¥135 million / Order backlog ¥335 million, Segment Healthcare Support / Orders received ¥460 million / Order backlog No
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingAvailable (for institutional investors and analysts)
Issued Shares at Period-End26,158,200
Treasury Shares at Period-End2
| Item | Details |
|---|---|
| Fiscal Period Classification | Interim period (second quarter) |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 2025年7月1日〜2025年12月31日 |
| Net Sales | ¥2,414 million (YoY -10.0%) |
| Operating profit | ¥230 million |
| Ordinary income | ¥237 million |
| Profit attributable to owners of the parent | ¥161 million |
| Net income per share | 6.19円 |
| Equity ratio | End of the current fiscal period 90.8 / End of previous period 88.4 |
| Total assets | ¥6,671 million |
| Net assets | ¥6,059 million |
| Cash flows from operating activities | ¥133 million |
| Cash flows from investing activities | ¥71 million |
| Cash flows from financing activities | ¥-139 million |
| Cash and cash equivalents at end of period | ¥5,024 million |
| Full-year earnings forecast | Net Sales ¥4,000 million (YoY -17.5%) / Operating profit ¥50 million / Ordinary income ¥55 million / Net income ¥30 million |
| Annual Dividend Forecast | ¥5 → ¥10（+100.0%） |
| Segment revenue | Biological Assessment Systems ¥131 million (YoY -13.6%), Healthcare Support ¥460 million (YoY +17.2%), Cosmetics ¥725 million (YoY -3.4%), Health Supplements ¥925 million (YoY -23.8%), Functional Materials Development ¥170 million (YoY -1.0%) |
| Segment profit | Biological Assessment Systems ¥10 million (YoY -44.4%), Healthcare Support ¥74 million (YoY +89.5%), Cosmetics ¥82 million (YoY +229.6%), Health Supplements ¥217 million, Functional Materials Development ¥18 million (YoY +482.2%) |
| Orders received and order backlog | Segment Biological Assessment Systems / Orders received ¥135 million / Order backlog ¥335 million, Segment Healthcare Support / Orders received ¥460 million / Order backlog No |
| Depreciation and amortization | ¥6,221 thousand |
| Impairment loss | None (impairment loss on fixed assets) |
| Breakdown of extraordinary income (loss) | Extraordinary income Gain on transfer of trademark rights ¥96,405 thousand / Extraordinary loss Business restructuring loss ¥131,279 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 | No (no additions or exclusions) |
| 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 |
| Treasury Shares at Period-End | 2 |
| Factors Behind Changes in Business Performance | 構造改革による固定費削減、広告宣伝費・販売促進費の効率化、利益率の高い商品のアップセル強化、化粧品事業終了に伴う人員体制の縮小や広告宣伝費等の抑制により、営業利益率が改善した。 |
Items this document does not state (6)
Operating MarginRevision 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.構造改革による固定費削減、広告宣伝費・販売促進費の効率化、利益率の高い商品のアップセル強化などにより利益率が改善した。また、化粧品事業の終了に伴う人員体制の縮小や広告宣伝費等の抑制も利益改善要因となった。
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.