Komori
Earnings325ATENTIAL Inc.Materials and Chemicals

Flash Report on Financial Results for the Fiscal Year Ending August 2026 [Japanese GAAP] (Non-consolidated)

For the fiscal year ended August 2026, net sales were ¥33.2 billion and operating profit was ¥3.8 billion. For the fiscal year ending August 2027, net sales are projected at ¥41.0 billion to ¥45.0 billion and operating profit at ¥4.1 billion to ¥5.3 billion. Because the reporting period was changed, the periods covered by the fiscal year ended August 2026 and the previous fiscal year differ, so year-on-year comparisons have not been disclosed.

Worth reading
38Recurring
Scored from 4 of 6 sections
Direction
Improvement
Direction inferred from the company’s description.
Scale
33218
¥ million (revenue)
Wording
Conditional
How definitive the wording is.

Results for this period

Full year1 September 2025–31 August 2026Non-consolidated (standalone)Japanese GAAP
Net Sales33,218¥ millionProgress 73.8%
Operating profit3,818¥ millionProgress 72.0%
Ordinary income3,819¥ millionProgress 72.2%
Net income attributable to owners of the parent2,402¥ millionProgress 66.7%

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¥106.16
Operating Margin11.5%
Financial position at period-end
Total assets11,266¥ million
of which net assets 5,939 ¥ millionEquity ratio 52.7%vs. prior year-end -9.0pt

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.

Cash inflows and outflows
Operating+315
Investment-1,588
Financials-1,293
Net change-2,566

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¥1,762 million
Outlook and shareholder returns
Full-year earnings forecast
Net Sales41,000~45,000
Operating profit4,100~5,300
Ordinary income4,093~5,293
Net income2,783~3,599
Annual Dividend Forecast¥0 → ¥0
Factors Behind Changes in Business Performance

Expansion of the recovery-wear market, steady sales of the BAKUNE series, new product development, and stronger promotional activities during periods of gift demand.

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 eventsNot applicable.
Breakdown of extraordinary income (loss)Loss on cancellation ¥328,306 thousand, Impairment loss on investment securities ¥60,417 thousand, Total extraordinary loss ¥388,724 thousand
Depreciation and amortization¥310,386 thousand
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingYes (for analysts and institutional investors)
Issued Shares at Period-End23,289,123 shares
Treasury Shares at Period-End817,800 shares
Results for this period
ItemDetails
Fiscal Period ClassificationFull year
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedNon-consolidated (standalone)
Period Covered1 September 2025–31 August 2026
Net Sales¥33,218 million
Operating profit¥3,818 million
Ordinary income¥3,819 million
Profit attributable to owners of the parent¥2,402 million
Net income per share¥106.16
Operating Margin11.5%
Equity ratioEnd of the current fiscal period 52.7% / End of previous period 61.7%
Total assets¥11,266 million
Net assets¥5,939 million
Cash flows from operating activities¥315 million
Cash flows from investing activities¥-1,588 million
Cash flows from financing activities¥-1,293 million
Cash and cash equivalents at end of period¥1,762 million
Full-year earnings forecastNet Sales 41,000~45,000 / Operating profit 4,100~5,300 / Ordinary income 4,093~5,293 / Net income 2,783~3,599
Annual Dividend Forecast¥0 → ¥0
Depreciation and amortization¥310,386 thousand
Breakdown of extraordinary income (loss)Loss on cancellation ¥328,306 thousand, Impairment loss on investment securities ¥60,417 thousand, Total extraordinary loss ¥388,724 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 eventsNot applicable.
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingYes (for analysts and institutional investors)
Issued Shares at Period-End23,289,123 shares
Treasury Shares at Period-End817,800 shares
Factors Behind Changes in Business PerformanceExpansion of the recovery-wear market, steady sales of the BAKUNE series, new product development, and stronger promotional activities during periods of gift demand.
Items this document does not state (9)
Revision to Earnings ForecastPayout ratioShareholder Return PolicySegment revenueSegment profitRegional salesOrders received and order backlogImpairment lossChanges 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.

The factors cited include expansion of the recovery-wear market, steady sales of the BAKUNE series, new product development, and stronger promotional activities during periods of gift demand, such as Christmas, Mother's Day and Father's Day.

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.
Flash Report on Financial Results for the Fiscal Year Ending August 2026 [Japanese GAAP] (Non-consolidated) | TENTIAL Inc. (325A) timely disclosure | Komori