Results for this period
Interim period (second quarter)1 October 2025–31 March 2026Non-consolidated (standalone)Japanese GAAPThe 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.
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.
Stacked from zero: upward is an increase in cash, downward a decrease (in ¥ thousand).The net change represented by the dotted line is the total of three items, calculated from figures provided by the company.
Although growth in the customer base was somewhat weak, net sales exceeded those of the same period of the previous year. The company reviewed the large-scale advertising and promotional investment made in the previous interim period to raise name recognition and secured profit by managing the business with a focus on balancing investment and profitability. The gross profit margin fell below that of the same period of the previous year, due mainly to changes in the product mix.
Not applicable.
| Item | Details |
|---|---|
| Fiscal Period Classification | Interim period (second quarter) |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Non-consolidated (standalone) |
| Period Covered | 1 October 2025–31 March 2026 |
| Net Sales | ¥7,886 million |
| Operating profit | ¥269 million |
| Ordinary income | ¥249 million |
| Profit attributable to owners of the parent | ¥211 million |
| Net income per share | ¥11.71 |
| Equity ratio | End of the current fiscal period 31 / End of previous period 30.9 |
| Total assets | ¥9,212 million |
| Net assets | ¥3,074 million |
| Cash flows from operating activities | ¥608,009 thousand |
| Cash flows from investing activities | ¥52,391 thousand |
| Cash flows from financing activities | ¥-280,969 thousand |
| Cash and cash equivalents at end of period | ¥1,687,602 thousand |
| Full-year earnings forecast | Net Sales ¥17,035 million (YoY +12.0%) / Operating profit ¥352 million / Ordinary income ¥324 million / Net income ¥227 million |
| Annual Dividend Forecast | ¥3 → Undecided（Undecided） |
| Depreciation and amortization | ¥105,471 thousand |
| Breakdown of extraordinary income (loss) | Extraordinary income Reversal of allowance for doubtful accounts ¥55,156 thousand, Gain on sale of non-current assets ¥18 thousand / Extraordinary loss Impairment Loss on Investment Securities ¥11,067 thousand, Impairment Losses on Shares of Affiliates ¥905 thousand, Loss on Disposal of Fixed Assets ¥2,402 thousand, Losses on disposal of fixed assets ¥3,295 thousand |
| Disclosure regarding the going concern assumption | Not applicable. |
| Change in accounting policy | Changes due to revisions to standards No / Other changes No / Change in accounting estimate Yes / Restatement No |
| Changes in the scope of consolidation | New 0 / Excluded 1 / Company name 株式会社ベストブライト |
| Availability of Supplementary Financial Results Materials | Yes |
| Availability of Financial Results Briefing | Whether applicable No / Subject person Not disclosed |
| Issued Shares at Period-End | 19,299,300 Shares |
| Treasury Shares at Period-End | 1,291,525 Shares |
| Factors Behind Changes in Business Performance | Although growth in the customer base was somewhat weak, net sales exceeded those of the same period of the previous year. The company reviewed the large-scale advertising and promotional investment made in the previous interim period to raise name recognition and secured profit by managing the business with a focus on balancing investment and profitability. The gross profit margin fell below that of the same period of the previous year, due mainly to changes in the product mix. |
Items this document does not state (10)
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.The company did not provide a year-on-year comparison because it sold all shares in 株式会社ベストブライト and transitioned to non-consolidated financial reporting. In terms of operating performance, the company stated that it secured profit by reviewing the large-scale advertising and promotional investment made in the previous interim period and managing the business with a focus on balancing investment and profitability.