Komori
Earnings2934J Frontier Co.,Ltd.Food

Summary of Financial Results for the Third Quarter of the Fiscal Year Ending May 2026 [Japanese GAAP] (Consolidated)

Cumulative third-quarter revenue was essentially flat, up 0.2% year on year, while operating profit rose 50.8% and ordinary profit rose 99.9%. Net income attributable to owners of the parent decreased 30.3%.

Worth reading
53Recurring
Scored from 5 of 6 sections
Direction
Mixed performance
Direction inferred from the company’s description.
Scale
50.8
%
Wording
Conditional
How definitive the wording is.

Results for this period

Third quarter1 June 2025–28 February 2026ConsolidatedJapanese GAAP
Net Sales16,381¥ millionYear on year +0.2%Progress 69.4%
Operating profit304¥ millionYear on year +50.8%Progress 93.0%
Ordinary income351¥ millionYear on year +99.9%Progress 146.3%
Net income attributable to owners of the parent84¥ millionYear on year -30.3%

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¥15.96
Financial position at period-end
Total assets10,386¥ million
of which net assets 2,327 ¥ millionEquity ratio 16.2%vs. prior year-end +0.9pt

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 revenueMedical Care Sales business ¥3,928,966 thousand (YoY -12.0%), Healthcare Sales business ¥4,149,471 thousand (YoY -10.8%), Healthcare Marketing business ¥8,303,394 thousand (YoY +14.7%)
Segment profitMedical Care Sales business ¥388,075 thousand, Healthcare Sales business ¥69,191 thousand, Healthcare Marketing business ¥130,032 thousand
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥23,600 million (YoY +9.7%)
Operating profit¥327 million (YoY +11.3%)
Ordinary income¥240 million (YoY +3.7%)
Profit attributable to owners of the parent¥100 million (YoY +14.2%)
Annual Dividend Forecast¥0 → ¥0(0.0%)
Factors Behind Changes in Business Performance

In the Medical Care Sales business, profitability improved due to sales of core products, revisions to SOKUYAKU system usage fees, and improvements in advertising investment and CRM initiatives. In the Healthcare Marketing business, celebrity casting, television shopping, e-commerce marketplace promotions, direct-mail marketing and logistics operations contributed to performance.

Disclosure regarding the going concern assumption

Not applicable.

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 consolidationNew Number of companies 1 / Company name 株式会社shake-hands / Excluded Number of companies 0 / Company name Not disclosed
Impairment loss¥44,190 thousand
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of non-current assets ¥669 thousand, Gain on reversal of subscription rights to shares ¥135 thousand / Extraordinary loss Loss on sale of fixed assets ¥143 thousand, Impairment Losses ¥44,190 thousand
Depreciation and amortization¥26,292 thousand
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingNo (対象者:記載なし)
Issued Shares at Period-End5,333,465 Shares
Treasury Shares at Period-End47 Shares
Results for this period
ItemDetails
Fiscal Period ClassificationThird quarter
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 June 2025–28 February 2026
Net Sales¥16,381 million (YoY +0.2%)
Operating profit¥304 million (YoY +50.8%)
Ordinary income¥351 million (YoY +99.9%)
Profit attributable to owners of the parent¥84 million (YoY -30.3%)
Net income per share¥15.96
Equity ratioEnd of the current fiscal period 16.2% / End of previous period 15.3%
Total assets¥10,386 million
Net assets¥2,327 million
Full-year earnings forecastNet Sales ¥23,600 million (YoY +9.7%) / Operating profit ¥327 million (YoY +11.3%) / Ordinary income ¥240 million (YoY +3.7%) / Profit attributable to owners of the parent ¥100 million (YoY +14.2%)
Annual Dividend Forecast¥0 → ¥0(0.0%)
Segment revenueMedical Care Sales business ¥3,928,966 thousand (YoY -12.0%), Healthcare Sales business ¥4,149,471 thousand (YoY -10.8%), Healthcare Marketing business ¥8,303,394 thousand (YoY +14.7%)
Segment profitMedical Care Sales business ¥388,075 thousand, Healthcare Sales business ¥69,191 thousand, Healthcare Marketing business ¥130,032 thousand
Depreciation and amortization¥26,292 thousand
Impairment loss¥44,190 thousand
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of non-current assets ¥669 thousand, Gain on reversal of subscription rights to shares ¥135 thousand / Extraordinary loss Loss on sale of fixed assets ¥143 thousand, Impairment Losses ¥44,190 thousand
Disclosure regarding the going concern assumptionNot applicable.
Change in accounting policyChanges due to revisions to standards No / Other changes No / Change in accounting estimate No / Restatement No
Changes in the scope of consolidationNew Number of companies 1 / Company name 株式会社shake-hands / Excluded Number of companies 0 / Company name Not disclosed
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingNo (対象者:記載なし)
Issued Shares at Period-End5,333,465 Shares
Treasury Shares at Period-End47 Shares
Factors Behind Changes in Business PerformanceIn the Medical Care Sales business, profitability improved due to sales of core products, revisions to SOKUYAKU system usage fees, and improvements in advertising investment and CRM initiatives. In the Healthcare Marketing business, celebrity casting, television shopping, e-commerce marketplace promotions, direct-mail marketing and logistics operations contributed to performance.
Items this document does not state (11)
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 salesOrders received and order backlogMaterial 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.

In the Medical Care Sales business, profitability improved despite lower revenue, due to revisions to system usage fees and improvements in advertising investment and CRM initiatives. In the Healthcare Marketing business, celebrity casting, television shopping, e-commerce marketplace promotions, direct-mail marketing and logistics operations contributed to performance.

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Summary of Financial Results for the Third Quarter of the Fiscal Year Ending May 2026 [Japanese GAAP] (Consolidated) | J Frontier Co.,Ltd. (2934) timely disclosure | Komori