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Earnings3187miratap inc.Retail

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

For the cumulative third quarter of the fiscal year ending September 2026, net sales were ¥11,888 million and operating profit was ¥267 million on a non-consolidated basis. Compared with the standalone results for the same period of the previous year, the company recorded higher sales and higher profit. The full-year earnings forecast remains unchanged, while the annual dividend forecast is undecided.

Worth reading
42Recurring
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
267
¥ million
Wording
Conditional
How definitive the wording is.

Results for this period

Third quarter1 October 2025 to 30 June 2026Non-consolidated (standalone)Japanese GAAP
Net Sales11,888¥ millionProgress 69.8%
Operating profit267¥ millionProgress 75.9%
Ordinary income232¥ millionProgress 71.6%
Net income attributable to owners of the parent233¥ millionProgress 102.6%

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¥12.98
Financial position at period-end
Total assets8,835¥ million
of which net assets 3,034 ¥ millionEquity ratio 31.7%vs. prior year-end +0.8pt

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.

Outlook and shareholder returns
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
Factors Behind Changes in Business Performance

Higher sales and higher profit were recorded compared with the standalone figures for the same period of the previous year, owing to increases in average order value and order frequency. In the same period of the previous year, the company made a large-scale investment in advertising to increase awareness of its corporate name. After reviewing those initiatives and operating its business with a focus on balancing investment and profitability, the company secured profit.

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 Yes修正再表示 No
Changes in the scope of consolidationNew No / Excluded Number of companies 1 / Company name 株式会社ベストブライト
Breakdown of extraordinary income (loss)Extraordinary income Reversal of allowance for doubtful accounts ¥55,156 thousand, Gain on sale of investment securities ¥45,710 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 ¥4,690 thousand, Losses on disposal of fixed assets ¥3,295 thousand, Loss on sale of fixed assets ¥229 thousand
Depreciation and amortization¥168,475 thousand
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingNone (対象者:Not applicable)
Issued Shares at Period-End19,299,300 shares
Treasury Shares at Period-End1,598,425 shares
Results for this period
ItemDetails
Fiscal Period ClassificationThird quarter
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedNon-consolidated (standalone)
Period Covered1 October 2025 to 30 June 2026
Net Sales¥11,888 million
Operating profit¥267 million
Ordinary income¥232 million
Profit attributable to owners of the parent¥233 million
Net income per share¥12.98
Equity ratioEnd of the current fiscal period 31.7 / End of previous period 30.9
Total assets¥8,835 million
Net assets¥3,034 million
Full-year earnings forecastNet Sales ¥17,035 million (YoY +12.0%) / Operating profit ¥352 million / Ordinary income ¥324 million / Net income ¥227 million
Annual Dividend Forecast¥3 → Undecided
Depreciation and amortization¥168,475 thousand
Breakdown of extraordinary income (loss)Extraordinary income Reversal of allowance for doubtful accounts ¥55,156 thousand, Gain on sale of investment securities ¥45,710 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 ¥4,690 thousand, Losses on disposal of fixed assets ¥3,295 thousand, Loss on sale of fixed assets ¥229 thousand
Disclosure regarding the going concern assumptionNo applicable matters
Change in accounting policyChanges due to revisions to standards No / Other changes No / Change in accounting estimate Yes / Restatement No
Changes in the scope of consolidationNew No / Excluded Number of companies 1 / Company name 株式会社ベストブライト
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingNone (対象者:Not applicable)
Issued Shares at Period-End19,299,300 shares
Treasury Shares at Period-End1,598,425 shares
Factors Behind Changes in Business PerformanceHigher sales and higher profit were recorded compared with the standalone figures for the same period of the previous year, owing to increases in average order value and order frequency. In the same period of the previous year, the company made a large-scale investment in advertising to increase awareness of its corporate name. After reviewing those initiatives and operating its business with a focus on balancing investment and profitability, the company secured profit.
Items this document does not state (14)
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 PolicySegment revenueSegment profitRegional salesOrders received and order backlogImpairment lossMaterial 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 addition to increases in average order value and order frequency, the company reviewed the large-scale advertising investment made in the same period of the previous year and operated its business with a focus on balancing investment and profitability, thereby securing profit. It also worked on launching new products and improving operational efficiency.

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.
Summary of Financial Results for the Third Quarter of the Fiscal Year Ending September 2026 [Japanese GAAP] (Non-Consolidated) | miratap inc. (3187) timely disclosure | Komori