Worth reading
47Recurring
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
33.6
% (year-on-year change in revenue)Wording
Conditional
How definitive the wording is.Results for this period
Interim period (second quarter)2025年4月1日〜2025年9月30日ConsolidatedJapanese GAAPNet Sales18,757¥ millionYear on year +33.6%Progress 46.9%
Operating profit284¥ millionYear on year +18.7%Progress 28.4%
Ordinary income229¥ millionYear on year -28.0%Progress 23.8%
Net income attributable to owners of the parent64¥ millionYear on year -60.9%Progress 10.8%
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¥9.39
Financial position at period-end
Total assets24,843¥ million
of which net assets 7,708 ¥ millionEquity ratio 30.9%vs. prior year-end +0.6pt
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+293
Investment+65
Financials-711
Net change-353
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¥4,215 million
Segment revenueCutting Tool Business ¥8,137 million (YoY +0.3%), Wear-resistant tools business ¥1,157 million (YoY -0.6%), Overseas Operations ¥3,702 million (YoY +5.7%), Optical products business ¥650 million (YoY -17.2%), e-Commerce business ¥61 million (YoY +67.4%), Kamogawa Manufacturing Solutions Business (KMS Business) ¥4,662 million
Segment profitCutting Tool Business ¥55 million, Wear-resistant tools business ¥54 million (YoY -47.2%), Overseas Operations ¥15 million (YoY -87.0%), Optical products business ¥53 million (YoY -1.4%), e-Commerce business ¥-38 million, Kamogawa Manufacturing Solutions Business (KMS Business) ¥62 million
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥40,000 million (YoY +32.8%)
Operating profit¥1,000 million (YoY +80.3%)
Ordinary income¥962 million (YoY +70.7%)
Net income¥590 million
Annual Dividend Forecast¥33 → ¥35
Factors Behind Changes in Business Performance
Kamogawaグループの連結により売上高が増加。切削工具事業では設備投資需要の回復、粗利率改善、販管費削減が増益要因となった一方、耐摩工具事業では製缶業界の案件減少、海外事業では関税による粗利率低下と円高ドル安、光製品事業では受注・売上の伸び悩み、eコマース事業では広告宣伝費の増加が利益の押し下げ要因となった。
Disclosure regarding the going concern assumption
No applicable matters.
Change in accounting policy
基準改正に伴う変更 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 0 companies / Excluded 1社（COMINIX RUS LLC）
Material subsequent events2025年10月1日付で、連結子会社の大西機工株式会社を存続会社、株式会社澤永商店を消滅会社とする吸収合併を実施した。組織運営体制の強化・効率化などが目的。
Impairment lossNone for the interim consolidated accounting period
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of non-current assets ¥26 million, Gain on sale of investment securities ¥0 million / Extraordinary loss Loss on Disposal of Fixed Assets ¥9 million
Depreciation and amortization¥94 million
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingYes (for institutional investors and analysts)
Issued Shares at Period-End6,868,840
Treasury Shares at Period-End1,358
| Item | Details |
|---|---|
| Fiscal Period Classification | Interim period (second quarter) |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 2025年4月1日〜2025年9月30日 |
| Net Sales | ¥18,757 million (YoY +33.6%) |
| Operating profit | ¥284 million (YoY +18.7%) |
| Ordinary income | ¥229 million (YoY -28.0%) |
| Profit attributable to owners of the parent | ¥64 million (YoY -60.9%) |
| Net income per share | ¥9.39 |
| Equity ratio | End of the current fiscal period 30.9% / End of previous period 30.3% |
| Total assets | ¥24,843 million |
| Net assets | ¥7,708 million |
| Cash flows from operating activities | ¥293 million |
| Cash flows from investing activities | ¥65 million |
| Cash flows from financing activities | ¥-711 million |
| Cash and cash equivalents at end of period | ¥4,215 million |
| Full-year earnings forecast | Net Sales ¥40,000 million (YoY +32.8%) / Operating profit ¥1,000 million (YoY +80.3%) / Ordinary income ¥962 million (YoY +70.7%) / Net income ¥590 million |
| Annual Dividend Forecast | ¥33 → ¥35 |
| Segment revenue | Cutting Tool Business ¥8,137 million (YoY +0.3%), Wear-resistant tools business ¥1,157 million (YoY -0.6%), Overseas Operations ¥3,702 million (YoY +5.7%), Optical products business ¥650 million (YoY -17.2%), e-Commerce business ¥61 million (YoY +67.4%), Kamogawa Manufacturing Solutions Business (KMS Business) ¥4,662 million |
| Segment profit | Cutting Tool Business ¥55 million, Wear-resistant tools business ¥54 million (YoY -47.2%), Overseas Operations ¥15 million (YoY -87.0%), Optical products business ¥53 million (YoY -1.4%), e-Commerce business ¥-38 million, Kamogawa Manufacturing Solutions Business (KMS Business) ¥62 million |
| Depreciation and amortization | ¥94 million |
| Impairment loss | None for the interim consolidated accounting period |
| Breakdown of extraordinary income (loss) | Extraordinary income Gain on sale of non-current assets ¥26 million, Gain on sale of investment securities ¥0 million / Extraordinary loss Loss on Disposal of Fixed Assets ¥9 million |
| 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 | New 0 companies / Excluded 1社（COMINIX RUS LLC） |
| Material subsequent events | 2025年10月1日付で、連結子会社の大西機工株式会社を存続会社、株式会社澤永商店を消滅会社とする吸収合併を実施した。組織運営体制の強化・効率化などが目的。 |
| Availability of Supplementary Financial Results Materials | Yes |
| Availability of Financial Results Briefing | Yes (for institutional investors and analysts) |
| Issued Shares at Period-End | 6,868,840 |
| Treasury Shares at Period-End | 1,358 |
| Factors Behind Changes in Business Performance | Kamogawaグループの連結により売上高が増加。切削工具事業では設備投資需要の回復、粗利率改善、販管費削減が増益要因となった一方、耐摩工具事業では製缶業界の案件減少、海外事業では関税による粗利率低下と円高ドル安、光製品事業では受注・売上の伸び悩み、eコマース事業では広告宣伝費の増加が利益の押し下げ要因となった。 |
Items this document does not state (6)
Operating MarginRevision to Earnings ForecastPayout ratioShareholder Return PolicyRegional salesOrders received and order backlog
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.Kamogawaグループを連結財務諸表に取り込んだことで売上高が増加した。営業利益は増加したものの、賃上げ、教育訓練、働き方改革などへの先行投資、のれん・顧客関連資産の償却による販管費増加で伸び悩んだ。さらに、海外子会社でドル安の影響による為替差損が発生し、経常利益を圧迫した。
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.