Komori
Earnings325ATENTIAL Inc.Materials and Chemicals

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

For the nine months ended 31 August 2026, the company reported revenue of ¥24,566 million and operating profit of ¥2,691 million. As there was no comparable period in the previous year, year-on-year changes could not be determined. The full-year earnings forecast and annual dividend forecast were unchanged.

Worth reading
41Recurring
Scored from 5 of 6 sections
Direction
Neutral
Direction inferred from the company’s description.
Scale
24566
¥ million (revenue)
Wording
Conditional
How definitive the wording is.

Results for this period

Third quarter1 September 2025 to 31 May 2026Non-consolidated (standalone)Japanese GAAP
Net Sales24,566¥ millionProgress 74.3%
Operating profit2,691¥ millionProgress 70.7%
Ordinary income2,689¥ millionProgress 70.9%
Net income attributable to owners of the parent1,877¥ millionProgress 73.6%

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 share82円95銭
Financial position at period-end
Total assets11,070¥ million
of which net assets 5,950 ¥ millionEquity ratio 53.7%vs. prior year-end -8.0pt

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¥33,081 million
Operating profit¥3,804 million
Ordinary income¥3,791 million
Net income¥2,551 million
Revision to Earnings ForecastNet Sales No / Operating profit No / Ordinary income No / Net income No
Annual Dividend Forecast¥0 → ¥0
Factors Behind Changes in Business Performance

主力商品であるリカバリーウェアのラインナップ拡充、「リカバリーサンダル フリップフロップ」「BAKUNE 掛け布団 クール」など複数の新カテゴリ商品の投入、商品ポートフォリオの多様化

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
Material subsequent events2026年7月1日付で、普通株式1株につき3株の株式分割を実施し、これに伴い定款の発行可能株式総数を26,504,800株から79,514,400株に変更した。
Depreciation and amortization¥217,270 thousand
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingWhether applicable Yes / Subject person Not disclosed
Issued Shares at Period-End23,199,123株
Treasury Shares at Period-End490,500株
Results for this period
ItemDetails
Fiscal Period ClassificationThird quarter
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedNon-consolidated (standalone)
Period Covered1 September 2025 to 31 May 2026
Net Sales¥24,566 million
Operating profit¥2,691 million
Ordinary income¥2,689 million
Profit attributable to owners of the parent¥1,877 million
Net income per share82円95銭
Equity ratioEnd of the current fiscal period 53.7 / End of previous period 61.7
Total assets¥11,070 million
Net assets¥5,950 million
Full-year earnings forecastNet Sales ¥33,081 million / Operating profit ¥3,804 million / Ordinary income ¥3,791 million / Net income ¥2,551 million
Revision to Earnings ForecastNet Sales No / Operating profit No / Ordinary income No / Net income No
Annual Dividend Forecast¥0 → ¥0
Depreciation and amortization¥217,270 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 No / Restatement No
Material subsequent events2026年7月1日付で、普通株式1株につき3株の株式分割を実施し、これに伴い定款の発行可能株式総数を26,504,800株から79,514,400株に変更した。
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingWhether applicable Yes / Subject person Not disclosed
Issued Shares at Period-End23,199,123株
Treasury Shares at Period-End490,500株
Factors Behind Changes in Business Performance主力商品であるリカバリーウェアのラインナップ拡充、「リカバリーサンダル フリップフロップ」「BAKUNE 掛け布団 クール」など複数の新カテゴリ商品の投入、商品ポートフォリオの多様化
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 periodPayout ratioShareholder Return PolicySegment revenueSegment profitRegional salesOrders received and order backlogImpairment lossBreakdown of extraordinary income (loss)Changes in the scope of consolidation

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.

リカバリーウェアのラインナップ拡充や新カテゴリ商品の投入を進め、商品ポートフォリオの多様化を推進した結果としている。

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 August 2026 [Japanese GAAP] (Non-consolidated) | TENTIAL Inc. (325A) timely disclosure | Komori