Worth reading
47Recurring
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
13.1
% (year-on-year change in operating income)Wording
Conditional
How definitive the wording is.Results for this period
Third quarter1 December 2025 to 31 August 2026ConsolidatedJapanese GAAPNet Sales89,186¥ millionYear on year +2.4%Progress 68.6%
Operating profit8,673¥ millionYear on year +13.1%Progress 66.7%
Ordinary income9,730¥ millionYear on year +13.0%Progress 72.6%
Net income attributable to owners of the parent7,044¥ millionYear on year +26.9%Progress 74.1%
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¥107.13
Financial position at period-end
Total assets197,249¥ million
of which net assets 139,753 ¥ millionEquity ratio 70.7%vs. prior year-end +1.3pt
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 revenueApparel Textiles Business ¥20,458 million (YoY +2.1%), Industrial Equipment Business ¥29,735 million (YoY +14.2%), People and Future Development Business ¥18,884 million (YoY -5.4%), Lifestyle Distribution Business ¥16,617 million (YoY -7.9%)
Segment profitApparel Textiles Business ¥464 million (YoY -38.8%), Industrial Equipment Business ¥2,341 million (YoY +29.2%), People and Future Development Business ¥5,899 million (YoY +12.0%), Lifestyle Distribution Business ¥903 million (YoY +0.9%)
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥130,000 million (YoY +8.9%)
Operating profit¥13,000 million (YoY +9.1%)
Ordinary income¥13,400 million (YoY +3.3%)
Net income¥9,500 million (YoY +4.5%)
Revision to Earnings ForecastNo revision
Annual Dividend Forecast¥47 → ¥60（+27.7%）
Factors Behind Changes in Business Performance
The Apparel and Textiles Business was sluggish due to excess distribution inventories of school uniforms. The Industrial Materials Business performed well due to the contribution from the consolidation of Kako Technos, while the Human and Future Development Business performed well due to revenue contributions from Yaesudori Fil Terrace and other factors.
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 2 / Company name 株式会社カコテクノス, Sanyo Engineering & Construction Inc. / Excluded Number of companies 1 / Company name 株式会社ニッケ・マーキュリー
Material subsequent eventsA resolution was passed for a merger between wholly owned subsidiaries, with 株式会社ナカヒロ as the surviving company and アカツキ商事株式会社 and 佐藤産業株式会社 as the absorbed companies. The merger is scheduled to take effect on 1 December 2026, and the post-merger name is scheduled to be 株式会社ニッケメイト.
Impairment loss¥0 million
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of non-current assets ¥85 million, Gain on sale of investment securities ¥792 million, Subsidy Income ¥284 million / Extraordinary loss Loss on sale of shares of subsidiaries and affiliates ¥80 million, Business structure improvement expenses ¥374 million
Depreciation and amortization¥3,376 million
Availability of Supplementary Financial Results MaterialsNo
Availability of Financial Results BriefingNo
Issued Shares at Period-End74,278,858
Treasury Shares at Period-End9,146,109
| Item | Details |
|---|---|
| Fiscal Period Classification | Third quarter |
| Accounting standards | Japanese GAAP |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 1 December 2025 to 31 August 2026 |
| Net Sales | ¥89,186 million (YoY +2.4%) |
| Operating profit | ¥8,673 million (YoY +13.1%) |
| Ordinary income | ¥9,730 million (YoY +13.0%) |
| Profit attributable to owners of the parent | ¥7,044 million (YoY +26.9%) |
| Net income per share | ¥107.13 |
| Equity ratio | End of the current fiscal period 70.7 / End of previous period 69.4 |
| Total assets | ¥197,249 million |
| Net assets | ¥139,753 million |
| Full-year earnings forecast | Net Sales ¥130,000 million (YoY +8.9%) / Operating profit ¥13,000 million (YoY +9.1%) / Ordinary income ¥13,400 million (YoY +3.3%) / Net income ¥9,500 million (YoY +4.5%) |
| Revision to Earnings Forecast | No revision |
| Annual Dividend Forecast | ¥47 → ¥60（+27.7%） |
| Segment revenue | Apparel Textiles Business ¥20,458 million (YoY +2.1%), Industrial Equipment Business ¥29,735 million (YoY +14.2%), People and Future Development Business ¥18,884 million (YoY -5.4%), Lifestyle Distribution Business ¥16,617 million (YoY -7.9%) |
| Segment profit | Apparel Textiles Business ¥464 million (YoY -38.8%), Industrial Equipment Business ¥2,341 million (YoY +29.2%), People and Future Development Business ¥5,899 million (YoY +12.0%), Lifestyle Distribution Business ¥903 million (YoY +0.9%) |
| Depreciation and amortization | ¥3,376 million |
| Impairment loss | ¥0 million |
| Breakdown of extraordinary income (loss) | Extraordinary income Gain on sale of non-current assets ¥85 million, Gain on sale of investment securities ¥792 million, Subsidy Income ¥284 million / Extraordinary loss Loss on sale of shares of subsidiaries and affiliates ¥80 million, Business structure improvement expenses ¥374 million |
| 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 No / Restatement No |
| Changes in the scope of consolidation | New Number of companies 2 / Company name 株式会社カコテクノス, Sanyo Engineering & Construction Inc. / Excluded Number of companies 1 / Company name 株式会社ニッケ・マーキュリー |
| Material subsequent events | A resolution was passed for a merger between wholly owned subsidiaries, with 株式会社ナカヒロ as the surviving company and アカツキ商事株式会社 and 佐藤産業株式会社 as the absorbed companies. The merger is scheduled to take effect on 1 December 2026, and the post-merger name is scheduled to be 株式会社ニッケメイト. |
| Availability of Supplementary Financial Results Materials | No |
| Availability of Financial Results Briefing | No |
| Issued Shares at Period-End | 74,278,858 |
| Treasury Shares at Period-End | 9,146,109 |
| Factors Behind Changes in Business Performance | The Apparel and Textiles Business was sluggish due to excess distribution inventories of school uniforms. The Industrial Materials Business performed well due to the contribution from the consolidation of Kako Technos, while the Human and Future Development Business performed well due to revenue contributions from Yaesudori Fil Terrace and other factors. |
Items this document does not state (9)
Operating MarginCash flows from operating activitiesCash flows from investing activitiesCash flows from financing activitiesCash and cash equivalents at end of periodPayout 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.The Apparel and Textiles Business was sluggish due to excess distribution inventories of school uniforms. However, the Industrial Materials Business benefited from the consolidation of Kako Technos, while the Human and Future Development Business benefited from revenue contributions from Yaesudori Fil Terrace, resulting in higher revenue and profit overall.
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